Instructions For Form 944-Ss - 2008 (Page 3 of 8) in pdf

from your employees are credited to your employees in

employment tax liability for the calendar year. Generally, if

payment of their tax liabilities.

you pay $6,536 or less in wages subject to social security

and Medicare taxes, you are likely to pay $1,000 or less in

Federal law also requires employers to pay any liability

employment taxes. New employers are advised of their

for the employer’s portion of social security and Medicare

employment tax filing requirement when they are issued

taxes. This portion of social security and Medicare taxes is

their EIN.

not withheld from employees.

If the IRS notified you to file Form 944-SS for 2008,

What Is the Purpose of Form 944-SS?

TIP

file Form 944-SS (and not Forms 941-SS) even if

your tax liability for 2008 exceeds $1,000.

Form 944-SS is designed so the smallest employers (those

whose annual liability for social security and Medicare taxes

What if you do not want to file Form 944-SS

is $1,000 or less) will have to file and pay these taxes only

for 2009?

once a year instead of every quarter. These instructions give

You must file Form 944-SS if you have been notified to do

you some background information about Form 944-SS.

so, unless you meet certain exceptions. If the IRS has

They tell you who must file the form, how to fill it out line by

notified you to file Form 944-SS and the exception listed

line, and when and where to file it. If you want more in-depth

below applies to you, you must call the IRS by telephone at

information about payroll tax topics, see Pub. 80 (Circular

1-800-829-4933 (U.S. Virgin Islands only), or 215-516-2000

SS). Or visit the IRS website at and type

(toll call) about what form to file. To determine if you can file

“Employment Tax” in the Search box.

Form 941-SS quarterly to report your social security and

For more information about annual employment tax filing

Medicare taxes for the 2009 calendar year, you must call the

and tax deposit rules, see Treasury Decision 9239. You can

IRS by April 1, 2009, unless you are a new employer. See

find T.D. 9239 on page 401 of Internal Revenue Bulletin

New employers... above. You may be eligible to file Form

2006-6 at /pub/irs-irbs/irb06-06.pdf.

941-SS quarterly, instead of Form 944-SS annually, if either

If you have comments or suggestions for improving Form

of the following applies.

•

944-SS or its instructions, we would be happy to hear from

You agree to file your quarterly Forms 941-SS

you. Write to the address shown in the Privacy Act and

electronically.

•

Paperwork Reduction Act Notice on the back of Form

You expect your 2009 liability for social security and

944-V(SS), Payment Voucher.

Medicare taxes to be more than $1,000.

If you contact the IRS and the IRS determines you can

Who Must File Form 944-SS?

file Forms 941-SS instead of Form 944-SS, the IRS will

send you a written notice that your filing requirement has

In general, if the IRS has notified you to file Form 944-SS,

been changed.

then you must file Form 944-SS to report all the following

amounts.

If you meet one of the exceptions above, you may

•

TIP

elect to not participate in the Form 944-SS program

Wages you have paid.

•

in future years. You can make this election when you

Tips your employees have received.

•

contact IRS about your 2009 Form 944-SS filing. If the IRS

Both the employer’s and the employee’s share of social

determines you can file Form 941-SS instead of Form

security and Medicare taxes.

•

944-SS for years after 2009, you will be sent a written notice

Current year’s adjustments to social security and

that your filing requirement has changed.

Medicare taxes for fractions of cents, sick pay, tips,

and group-term life insurance.

Who cannot file Form 944-SS?

•

Prior years’ adjustments to payroll taxes (attach

The following employers cannot file Form 944-SS.

Form 941c). If you discover an error after 2008, you must

•

use Form 944-X to make corrections to a previously filed

Employers who are not notified. If the IRS did not

Form 944-SS.

notify you to file Form 944-SS, do not file Form 944-SS.

You can call the IRS at 1-800-829-4933 (U.S. Virgin

You must file a Form 944-SS for each year even if you

Islands only) or 215-516-2000 (toll call) by April 1, 2009,

have no taxes to report (or you have taxes in excess of

to determine if you can file Form 944-SS for

$1,000 to report) unless the IRS notifies you that your filing

calendar year 2009.

requirement has been changed to Form 941-SS (or you filed

•

Household employers. If you employ only household

a final return — See If your business has closed... below).

employees, do not file Form 944-SS. For more infor-

Also see What if you do not want to file Form 944-SS for

mation, see Pub. 926, Household Employer’s Tax

2009? below.

Guide, and Schedule H (Form 1040), Household

In February 2008, the IRS mailed eligible employers a

Employment Taxes.

notice to file Form 944-SS if their annual liability for social

•

Agricultural employers. If you employ only agricultural

security and Medicare taxes was expected to be $1,000 or

employees, do not file Form 944-SS. For more

less. If you did not respond to that notice by April 1, 2008,

information, see Pub. 51 (Circular A), Agricultural

indicating that you did not want to participate in the Form

Employer’s Tax Guide, and Form 943, Employer’s Annual

944-SS program, then you must file Form 944-SS for 2008.

Federal Tax Return for Agricultural Employees.

If the IRS notified you in writing that your filing

What if you close your business?

requirement was changed after you contacted the IRS to

participate in the Form 944-SS program, you must file Form

If your business has closed...

944-SS.

New employers are also eligible to file Form 944-SS if

If you go out of business or stop paying wages to your

they will meet the eligibility requirements. New employers

employees, you must file a final return. To tell the IRS that

filing Form SS-4, Application for Employer Identification

the form for a particular year is your final return, check the

Number, must complete line 13 of Form SS-4 indicating the

box in Part 3 on page 2 of Form 944-SS and enter the final

highest number of employees expected in the next 12

date you paid wages. Also attach a statement to your return

months and must check the “Yes” box or the “No” box in line

showing the name of the person keeping the payroll records

14 to indicate whether they expect to have $1,000 or less in

and the address where those records will be kept.

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Instructions For Form 944-Ss - 2008 Page 3

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