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 - 2010 Page 2
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8Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. January 2010)
Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Credit card payments. Employers can pay the balance
Section references are to the Internal Revenue Code unless
due shown on Form 941-SS by credit card. Do not use a
otherwise noted.
credit card to make federal tax deposits. For more
information on paying your taxes with a credit card, visit the
What’s New
IRS website at and type e-pay in the search
box.
COBRA premium assistance credit extended. The credit
Employer’s liability. Employers are responsible to ensure
for COBRA premium payments has been extended. It now
that tax returns are filed and deposits and payments are
applies to premiums paid for employees terminated before
made, even if the employer contracts with a third party. The
March 1, 2010, and to premiums paid for 15 months. See
employer remains liable if the third party fails to perform a
COBRA premium assistance credit on page 5.
required action.
Employers can choose to file Forms 941-SS instead of
Where can you get telephone help? You can call the IRS
Form 944-SS for 2010. Beginning with tax year 2010,
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
employers that would otherwise be required to file Form
215-516-2000 (toll call) on Monday through Friday from 7:00
944-SS can notify the IRS if they want to file quarterly Forms
a.m. to 10:00 p.m. local time (Alaska and Hawaii follow
941-SS instead of annual Form 944-SS. See Revenue
Pacific time) to order tax deposit coupons (Form 8109) and
Procedure 2009- 51, 2009-45 I.R.B. 625 available at
for answers to your questions about completing Form
/irb/2009-45_IRB.
941-SS, tax deposit rules, or obtaining an employer
identification number (EIN).
Social security wage base for 2010. Do not withhold
social security tax after an employee reaches $106,800 in
Photographs of missing children. The Internal Revenue
social security wages, which remains unchanged from 2009.
Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in instructions
Reminders
on pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
Correcting a previously filed Form 941-SS. If you
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
discover an error on a previously filed Form 941-SS, make
a child.
the correction using Form 941-X, Adjusted Employer’s
QUARTERLY Federal Tax Return or Claim for Refund.
Form 941-X is an adjusted return and is filed separately
General Instructions:
from Form 941-SS. For more information, see section 9 of
Pub. 80 or visit the IRS website at and enter
Purpose of Form 941-SS
the keywords Correcting Employment Taxes.
Paid preparers must sign Form 941-SS. Paid preparers
Use Form 941-SS, Employer’s QUARTERLY Federal Tax
must complete and sign the paid preparer’s section of Form
Return, to report social security and Medicare taxes for
941-SS.
workers in American Samoa, Guam, the Commonwealth of
the Northern Mariana Islands, and the U.S. Virgin Islands.
Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing and
Pub. 80 (Circular SS), Federal Tax Guide for Employers
paying their federal taxes electronically. Whether you rely on
in the U.S. Virgin Islands, Guam, American Samoa, and the
a tax professional or handle your own taxes, the IRS offers
Commonwealth of the Northern Mariana Islands, explains
you convenient programs to make filing and paying easier.
the requirements for withholding, depositing, and paying
Spend less time and worry on taxes and more time running
social security and Medicare taxes. It explains the forms you
your business. Use e-file and the Electronic Federal Tax
must give your employees, those your employees must give
Payment System (EFTPS) to your benefit.
you, and those you must send to the IRS. See Pub. 15-A,
•
For e-file, visit for additional information.
Employer’s Supplemental Tax Guide, for specialized
•
For EFTPS, visit or call EFTPS Customer
employment tax information supplementing the basic
Service at 1-800-555-4477 (U.S. Virgin Islands only),
information provided in Pub. 80 (Circular SS).
303-967-5916 (toll call), or 1-800-733-4829 (TDD).
Who Must File Form 941-SS?
Electronic funds withdrawal (EFW). If you file Form
941-SS electronically, you can e-file and e-pay (electronic
funds withdrawal) the balance due in a single step using tax
Generally, you must file a return for the first quarter in which
preparation software or through a tax professional.
you pay wages subject to social security and Medicare
However, do not use EFW to make federal tax deposits. For
taxes, and for each quarter thereafter until you file a final
more information on paying your taxes using EFW, visit the
return. Use Form 941-SS if your principal place of business
IRS website at and type e-pay in the search
is in American Samoa, Guam, the Commonwealth of the
box. A fee may be charged to file electronically.
Northern Mariana Islands, or the U.S. Virgin Islands, or if
Cat. No. 35530F
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