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 7

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authorization, write to the IRS office for your locality using
if the preparer was paid to prepare Form 941-SS and is not
the without a payment address under Where Should You
an employee of the filing entity. Paid preparers must sign
File? on page 2.
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
Part 5: Sign here
If you are a paid preparer, write your SSN or your
Preparer Tax Identification Number (PTIN) in the space
Complete all information in Part 5 and sign Form 941-SS as
provided. Include your complete address. If you work for a
follows.
firm, write the firm’s name and the EIN of the firm. You can
apply for a PTIN using Form W-7P, Application for Preparer
Sole proprietorship — The individual who owns the
Tax Identification Number. You cannot use your PTIN in
business.
place of the EIN of the tax preparation firm.
Corporation (including a limited liability company
(LLC) treated as a corporation) — The president, vice
Generally, do not complete this section if you are filing
president, or other principal officer duly authorized to act.
the return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, on file with the IRS.
Partnership (including an LLC treated as a
However, a reporting agent must complete this section if the
partnership) or unincorporated organization — A
reporting agent offered legal advice, for example, advising
responsible and duly authorized member or officer having
the client on determining whether its workers are employees
knowledge of its affairs.
or independent contractors for federal tax purposes.
Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC.
Trust or estate — The fiduciary.
How to Order Forms and Publications
Form 941-SS may also be signed by a duly authorized
from the IRS
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or duly
Call 1-800-829-3676 (U.S. Virgin Islands only), or
authorized agents may sign Form 941-SS by rubber stamp,
215-516-2000 (toll call).
mechanical device, or computer software program. For
details and required documentation, see Rev. Proc.
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
Visit the IRS website at
Internal Revenue Bulletin 2005-28 at
Paid Preparer’s Use Only
A paid preparer must sign Form 941-SS and provide the
information in the Paid preparer’s use only section of Part 5
-7-

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