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 8

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may have while we process your return. You also authorize
mechanical device, or computer software program. For
your designee to:
details and required documentation, see Rev. Proc.
give us any information that is missing from your return,
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
call us for information about processing your return, and
Internal Revenue Bulletin 2005-28 at
respond to certain IRS notices that you have shared with
your designee about math errors and return preparation.
Paid Preparer’s Use Only
The IRS will not send notices to your designee.
A paid preparer must sign Form 941-SS and provide the
You are not authorizing your designee to bind you to
information in the Paid preparer’s use only section of Part 5
anything (including additional tax liability) or to otherwise
if the preparer was paid to prepare Form 941-SS and is not
represent you before the IRS. If you want to expand your
an employee of the filing entity. Paid preparers must sign
designee’s authorization, see Pub. 947, Practice Before the
paper returns with a manual signature. The preparer must
IRS and Power of Attorney.
give you a copy of the return in addition to the copy to be
The authorization will automatically expire 1 year from the
filed with the IRS.
due date (without regard to extensions) for filing your Form
If you are a paid preparer, write your SSN or your
941-SS. If you or your designee want to terminate the
Preparer Tax Identification Number (PTIN) in the space
authorization, write to the IRS office for your locality using
provided. Include your complete address. If you work for a
the without a payment address under Where Should You
firm, write the firm’s name and the EIN of the firm. You can
File? on page 2.
apply for a PTIN using Form W-7P, Application for Preparer
Tax Identification Number. You cannot use your PTIN in
place of the EIN of the tax preparation firm.
Part 5: Sign here
Generally, do not complete this section if you are filing
the return as a reporting agent and have a valid Form 8655,
Complete all information in Part 5 and sign Form 941-SS as
Reporting Agent Authorization, on file with the IRS.
follows.
However, a reporting agent must complete this section if the
Sole proprietorship — The individual who owns the
reporting agent offered legal advice, for example, advising
business.
the client on determining whether its workers are employees
Corporation (including a limited liability company
or independent contractors for federal tax purposes.
(LLC) treated as a corporation) — The president, vice
president, or other principal officer duly authorized to sign.
Partnership (including an LLC treated as a
How to Order Forms and Publications
partnership) or unincorporated organization — A
from the IRS
responsible and duly authorized member or officer having
knowledge of its affairs.
Single member LLC treated as a disregarded entity for
Call 1-800-829-3676 (U.S. Virgin Islands only), or
federal income tax purposes — The owner of the LLC or
215-516-2000 (toll call).
other principal officer duly authorized to sign.
Trust or estate — The fiduciary.
Visit the IRS website at
Form 941-SS may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or duly
authorized agents may sign Form 941-SS by rubber stamp,
-7-

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