Instructions For Form 944-Ss - 2008 (Page 7 of 8) in pdf

You may pay the amount shown on line 11 using EFTPS

15. If your business has closed or you

or a credit card. Do not use a credit card to pay taxes that

stopped paying wages...

were required to be deposited. For more information, visit

If you go out of business or stop paying wages, you must file

the IRS website at and click on electronic IRS

a final return. To notify the IRS that a particular Form

link.

944-SS is your final return, check the box on line 15 and

If you pay by EFTPS or credit card, file your return using

enter the date you last paid wages in the space provided.

the “Form 944-SS without payment” address on page 4

under Where Should You File? and do not file Form

944-V(SS), Payment Voucher.

Part 4: May we speak with your

third-party designee?

If you are required to make deposits and, instead,

pay the taxes with Form 944-SS, you may be subject

to a penalty.

If you want to allow an employee, a paid tax preparer, or

CAUTION

another person to discuss your Form 944-SS with the IRS,

12. Overpayment

check the “Yes” box in Part 4. Enter the name, phone

number, and the 5-digit personal identification number (PIN)

If line 10 is more than line 7, write the amount in line 12.

of the specific person to contact — not the name of the firm

Never make an entry in both lines 11 and 12.

who prepared your tax return. The designee may choose

If you deposited more than the correct amount for a year,

any numbers as his or her PIN.

you can choose to have us either refund the overpayment or

By checking “Yes,” you authorize the IRS to talk to the

apply it to your next return. Check the appropriate box in line

person you named (your designee) about any questions we

12. If you do not check either box, we will automatically

may have while we process your return. You also authorize

refund the overpayment. We may apply your overpayment

your designee to do all the following.

to any past due tax account that is shown in our records

•

Give us any information that is missing from your return.

under your EIN.

•

Call us for information about processing your return.

•

Respond to certain IRS notices that you have shared with

If line 12 is less than $1, we will send a refund or apply it

your designee about math errors and return preparation.

to your next return only if you ask us in writing to do so.

IRS will not send notices to your designee.

Complete both pages. You must complete both pages of

You are not authorizing your designee to bind you to

Form 944-SS and sign on page 2. Failure to do so may

anything (including additional tax liability) or to otherwise

delay processing of your return.

represent you before the IRS. If you want to expand your

designee’s authorization, see Pub. 947, Practice Before the

IRS and Power of Attorney.

Part 2: Tell us about your tax liability

The authorization will automatically expire 1 year after the

for 2008

due date (without regard to extensions) for filing your Form

944-SS. If you or your designee want to terminate the

authorization, write to the IRS office for your locality using

13. Check one:

the “Form 944-SS without payment” address under Where

Should You File? on page 4.

If line 7 is less than $2,500, check the first box in line 13 and

go to Part 3, line 15.

Part 5: Sign here

If line 7 is $2,500 or more, check the second box on line

13. If you are a monthly schedule depositor, fill out your tax

liability for each month and figure the total liability for the

Complete all information in Part 5 and sign Form 944-SS as

year. If you do not enter your tax liability for each month, the

follows:

IRS will not know when you should have made deposits and

•

Sole proprietorship — The individual who owns the

may assess an “averaged” failure-to-deposit penalty. See

business.

section 8 of Pub. 80 (Circular SS). If your tax liability for any

•

Corporation (including a limited liability company

month is negative (for example, if you are adjusting an

(LLC) treated as a corporation) — The president,

overreported liability in a prior month), do not enter a

vice president, or other principal officer.

negative amount for the month. Instead, enter zero for the

•

Partnership (including an LLC treated as a

month and subtract that negative amount from your tax

partnership) or unincorporated organization — A

liability for the next month.

responsible and duly authorized member or officer having

Note. Your total tax liability for the year (line 13m) must

knowledge of its affairs.

equal your total taxes on line 7.

•

Single member LLC treated as a disregarded entity —

The owner of the LLC.

If you are a semiweekly schedule depositor, or if you

•

Trust or estate — The fiduciary.

accumulate $100,000 or more in tax liability on any day in a

deposit period, you must complete Form 945-A, Annual

If you have filed a valid power of attorney, your duly

Record of Federal Tax Liability, and file it with Form 944-SS.

authorized agent may also sign your Form 944-SS.

See the $100,000 Next Day Deposit Rule in section 8 of

Alternative signature method. Corporate officers or duly

Pub. 80 (Circular SS). Do not complete lines 13a through

authorized agents may sign Form 944-SS by rubber stamp,

13m if you file Form 945-A.

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

Part 3: Tell us about your business

Internal Revenue Bulletin 2005-28 at

/pub/irs-irbs/irb05-28.pdf.

In Part 3, answer question 15 only if it applies to your

Paid preparers. A paid preparer must sign Form 944-SS

business. If it does not apply, leave it blank and go to Part 4.

and provide the information in the Paid preparer’s use only

-6-

Instructions For Form 944-Ss - 2008 Page 7

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