Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2009 Page 6
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8Where Should You File? and do not file Form 941-V,
“averaged” failure-to-deposit (FTD) penalty. See Deposit
Payment Voucher.
Penalties in section 8 of Pub. 80 (Circular SS) for more
information.
If you pay by check or money order, make it payable to
•
If you reported more than $50,000 of taxes for the
the United States Treasury. Enter your EIN, Form 941-SS,
lookback period (see above), you are a semiweekly
and the tax period on your check or money order. Complete
schedule depositor. Check the appropriate box on line 17.
Form 941-V(SS) and enclose with Form 941-SS.
You must complete the Schedule B (Form 941) and
If line 8 is $2,500 or more and you have deposited all
submit it with your Form 941-SS. Do not use Schedule B
taxes when due, the balance due on line 14 should be zero.
(Form 941) if you are a monthly schedule depositor.
If you do not deposit as required and, instead, pay
Do not change your tax liability on Schedule B (Form
!
the taxes with Form 941-SS, you may be subject to a
941) by adjustments reported on any Forms 941-X.
penalty.
CAUTION
15. Overpayment
Part 3: Tell us about your business.
If line 13 is more than line 8, write the difference in line 15.
Never make an entry in both lines 14 and 15.
In Part 3, answer only those questions that apply to your
If you deposited more than the correct amount for the
business. If the questions do not apply, leave them blank
quarter, you can choose to have the IRS either refund the
and go to Part 4.
overpayment or apply it to your next return. Check the
18. If your business has closed . . .
appropriate box in line 15. If you do not check either box, we
will automatically refund the overpayment. We may apply
If you go out of business or stop paying wages, you must file
your overpayment to any past due tax account that is shown
a final return. To tell the IRS that a particular Form 941-SS
in our records under your EIN.
is your final return, check the box on line 18 and enter the
If line 15 is under $1, we will send a refund or apply it to
date you last paid wages in the space provided. For
your next return only if you ask us in writing to do so.
additional filing requirements, see Final Return on page 2 of
these instructions.
Complete both pages.
19. If you are a seasonal employer . . .
You must complete both pages of Form 941-SS and sign on
page 2. Failure to do so may delay processing of your
If you hire employees seasonally — such as for summer or
return.
winter only — check the box on line 19. Checking the box
tells the IRS not to expect four Forms 941-SS from you
throughout the year because you have not paid wages
Part 2: Tell us about your deposit
regularly.
Generally, we will not ask about unfiled returns if you file
schedule and tax liability for this
at least one return showing tax due each year. However,
quarter.
you must check the box every time you file a Form 941-SS.
Also, when you fill out Form 941-SS, be sure to check the
box on the top of the form that corresponds to the quarter
17. Check one:
reported.
•
If line 8 is less than $2,500, check the appropriate box in
line 17 and go to Part 3.
•
If you reported $50,000 or less in taxes during the
Part 4: May we speak with your
lookback period (see below), you are a monthly schedule
third-party designee?
depositor unless the $100,000 Next-Day Deposit Rule
discussed in section 8 of Pub. 80 (Circular SS) applies.
Check the appropriate box on line 17 and enter your tax
If you want to allow an employee, a paid tax preparer, or
liability for each month in the quarter. Add the amounts for
another person to discuss your Form 941-SS with the IRS,
each month. Enter the result in the Total liability for quarter
check the “Yes” box in Part 4. Then tell us the name, phone
box.
number, and the five-digit personal identification number
(PIN) of the specific person to speak with — not the name of
Note that your total tax liability for the quarter must equal
the firm who prepared your tax return. The designee may
your total taxes shown on line 8. If it does not, your tax
choose any five numbers as his or her PIN.
deposits and payments may not be counted as timely. Do
not change your tax liability on line 17 by adjustments
By checking “Yes,” you authorize the IRS to talk to the
reported on any Forms 941-X.
person you named (your designee) about any questions we
may have while we process your return. You also authorize
You are a monthly schedule depositor for the calendar
your designee to:
year if the amount of your Form 941-SS taxes reported for
•
give us any information that is missing from your return,
the lookback period is $50,000 or less. The lookback
•
call us for information about processing your return, and
period is the four consecutive quarters ending on June 30
•
respond to certain IRS notices that you have shared with
of the prior year. For 2009, the lookback period begins July
your designee about math errors and return preparation.
1, 2007, and ends June 30, 2008. For details on the deposit
The IRS will not send notices to your designee.
rules, see section 8 of Pub. 80 (Circular SS). If you filed
Form 944-SS in either 2007 or 2008, your lookback period is
You are not authorizing your designee to bind you to
the 2007 calendar year.
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
The amounts reported on line 17 are a summary of
designee’s authorization, see Pub. 947, Practice Before the
!
your monthly tax liability, not a summary of deposits
IRS and Power of Attorney.
you made. If you do not properly report your liabilities
CAUTION
when required or if you are a semiweekly schedule
The authorization will automatically expire 1 year from the
depositor and report your liabilities on line 17 instead of on
due date (without regard to extensions) for filing your Form
Schedule B (Form 941), you may be assessed an
941-SS. If you or your designee want to terminate the
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