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 3
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8you have employees who are subject to income tax
containing Form 941-SS is properly addressed, contains
withholding for these jurisdictions.
sufficient postage, and is postmarked by the U.S. Postal
Service on or before the due date, or sent by an
Once you have filed a return, a preaddressed Form
IRS-designated private delivery service on or before the due
941-SS will be sent to you every 3 months. You must file a
date. If you do not follow these guidelines, we will consider
return each quarter, even if you have no tax liability to report
Form 941-SS filed when it is actually received. See Pub. 80
unless you file a final return. However, see Seasonal
(Circular SS) for more information on IRS-designated private
Employers and Agricultural and Household Employers
delivery services.
below. If the form fails to reach you, request one in time to
file. See Where Can You Obtain Forms? below.
Where Should You File?
Seasonal Employers
Mail Form 941-SS to:
Seasonal employers are not required to file for quarters
when they regularly have no tax liability because they have
with a payment
without a payment
paid no wages. To alert the IRS that you will not have to file
Internal Revenue Service
Internal Revenue Service
a return for one or more quarters during the year, check the
P.O. Box 105273
P.O. Box 409101
box in line 19 on Form 941-SS. The IRS will mail you two
Atlanta, GA 30348-5273
Ogden, UT 84409
Forms 941-SS once a year after March 1. The preprinted
information will not include the date the quarter ended. You
must enter the date the quarter ended when you file the
Where Can You Obtain Forms?
return. The IRS generally will not inquire about unfiled
returns if at least one taxable return is filed each year.
See Pub. 80 (Circular SS) for information on ordering IRS
However, you must check the box in line 19 on every
forms by telephone, mail, or online. You may also be able to
quarterly return you file. Otherwise, the IRS will expect a
get some IRS forms at the addresses listed below.
return to be filed for each quarter.
American Samoa. Department of Treasury, Income Tax
Final Return
Division, Government of American Samoa, Executive Office
If you go out of business or stop paying wages to your
Bldg., First Floor, Pago Pago, AS 96799.
employees, you must file a final return. To tell the IRS that
Commonwealth of the Northern Mariana Islands.
Form 941-SS for a particular quarter is your final return,
Administrator, CNMI Social Security System, Saipan,
check the box on line 18 and enter the date you last paid
MP 96960.
wages. Also attach a statement to your return showing the
Guam. Department of Revenue and Taxation,
name of the person keeping the payroll records and the
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
address where those records will be kept.
Barrigada, GU 96913.
See the Instructions for Form W-3SS, Transmittal of
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
Wage and Tax Statements, for information about earlier
9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
dates for the expedited furnishing and filing of the following
00802.
Wage and Tax Statements when a final Form 941-SS is
filed.
How Should You Complete
•
W-2AS, American Samoa;
•
W-2CM, Commonwealth of the Northern Mariana Islands;
Form 941-SS?
•
W-2GU, Guam; or
•
W-2VI, U.S. Virgin Islands.
Preprinted Name and Address Information
Agricultural and Household
If your preprinted name, EIN, or address information on
Form 941-SS is not correct, cross it out and type or print the
Employers
correct information. However, do not change any of the
Agricultural employers. Agricultural wages must be
preprinted information on your Form 941-V(SS), Payment
reported on Form 943, Employer’s Annual Federal Tax
Voucher.
Return for Agricultural Employees, not on Form 941-SS.
Employer identification number (EIN)
Household employers. Employers who report wages for
To make sure that businesses comply with federal tax laws,
household employees should see Pub. 80 (Circular SS) and
the IRS monitors tax filings and payments by using a
Pub. 926, Household Employer’s Tax Guide.
numerical system to identify taxpayers. A unique 9-digit
When Must You File?
employer identification number (EIN) is assigned to all
corporations, partnerships, and some sole proprietors.
Businesses needing an EIN must apply for a number and
File Form 941-SS for each quarter of the calendar year, as
use it throughout the life of the business on all tax returns,
follows:
payments, and reports.
Quarter
Due Date
Your business should have only one EIN. If you have
Jan.-Feb.-Mar.
April 30
more than one and are not sure which one to use, write to
Apr.-May-June
July 31
the IRS office where you file your returns (using the without
July-Aug.-Sept.
Oct. 31
a payment address on page 2) or call the IRS at
Oct.-Nov.-Dec.
Jan. 31
1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999
If you made deposits on time in full payment of the taxes
(toll call). TTY/TDD users in the U.S. Virgin Islands can call
for a quarter, you have 10 more calendar days after the
1-800-829-4059.
above due dates to file your return for that quarter. If the due
If you do not have an EIN, you may apply for one online.
date for filing a return falls on a Saturday, Sunday, or legal
Go to the IRS website at and click on the Apply
holiday, you may file the return on the next business day.
for an Employer Identification Number (EIN) Online link. You
If we receive Form 941-SS after the due date, we will
may also apply for an EIN by calling 1-800-829-4933 (U.S.
treat Form 941-SS as filed on time if the envelope
Virgin Islands) or 215-516-6999 (toll call), or you can fax or
-2-
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