Instructions For Form 941 - Employer'S Quarterly Federal Tax Return

When Must You File?

For example, if you are a sole proprietor, enter “Haleigh

Smith” on the “Name” line and “Haleigh’s Cycles” on the

“Trade name” line. Leave the “Trade name” line blank if it is

File your initial Form 941 for the quarter in which you first

the same as your “Name.”

paid wages that are subject to social security and Medicare

Employer identification number (EIN). To make sure

taxes or subject to federal income tax withholding. See the

table below titled, When To File Form 941.

businesses comply with federal tax laws, the IRS monitors

tax filings and payments by using a numerical system to

Then you must file for every quarter after that — every 3

identify taxpayers. A unique 9-digit employer identification

months — even if you have no taxes to report, unless you

number (EIN) is assigned to all corporations, partnerships,

are a seasonal employer or are filing your final return. See

and some sole proprietors. Businesses needing an EIN

Seasonal employers and If your business has closed . . . on

must apply for a number and use it throughout the life of the

page 2.

business on all tax returns, payments, and reports.

File Form 941 only once for each quarter. If you filed

Your business should have only one EIN. If you have

electronically, do not file a paper Form 941. For more

more than one and are not sure which one to use, write to

information about filing Form 941 electronically, see

the IRS office where you file your returns (using the Without

Electronic filing and payment on page 1.

a payment address on page 5) or call the IRS at

1-800-829-4933.

When To File Form 941

If you do not have an EIN, you may apply for one online.

Your Form 941 is due by the last day of the month that follows the end of the

Visit IRS.gov and click on the Apply for an Employer

quarter.

Identification Number (EIN) Online link. You may also apply

for an EIN by calling 1-800-829-4933, or you can fax or mail

Form 941

The Quarter Includes . . .

Quarter Ends

Is Due

Form SS-4 to the IRS. If you have applied for an EIN but do

not have your EIN by the time a return is due, write “Applied

1. January, February, March

March 31

April 30

For” and the date you applied in the space shown for the

2. April, May, June

June 30

July 31

number.

3. July, August, September

September 30

October 31

Always be sure the EIN on the form you file exactly

4. October, November, December

December 31

January 31

matches the EIN the IRS assigned to your business.

TIP

Do not use your social security number on forms that

ask for an EIN. Filing a Form 941 with an incorrect EIN or

For example, you generally must report wages you pay

using another business’s EIN may result in penalties and

during the first quarter — which is January through

delays in processing your return.

March — by April 30. If you made timely deposits in full

payment of your taxes for a quarter, you have 10 more days

If you change your name or address... Notify the IRS

after the due dates shown above to file your Form 941.

immediately if you change your business name or address.

•

Write to the IRS office where you file your returns (using

If we receive Form 941 after the due date, we will treat

the Without a payment address on page 5) to notify the IRS

Form 941 as filed on time if the envelope containing Form

of any name change. Get Pub. 1635, Understanding Your

941 is properly addressed, contains sufficient postage, and

Employer Identification Number (EIN), to see if you need to

is postmarked by the U.S. Postal Service on or before the

apply for a new EIN.

due date, or sent by an IRS-designated private delivery

•

Complete and mail Form 8822, Change of Address, for

service on or before the due date. If you do not follow these

any address change.

guidelines, we will consider Form 941 filed when it is

actually received. See Pub. 15 (Circular E) for more

Check the Box for the Quarter

information on IRS-designated private delivery services.

Under “Report for this Quarter of 2010” at the top of Form

If any due date for filing shown above falls on a Saturday,

941, check the appropriate box of the quarter for which you

Sunday, or legal holiday, you may file your return on the

are filing. Make sure the quarter checked is the same as

next business day.

shown on any attached Schedule B (Form 941), Report of

Tax Liability for Semiweekly Schedule Depositors.

How Should You Complete Form 941?

Completing and Filing Form 941

Make entries on Form 941 as follows to enable accurate

Review Your Business Information at the

scanning and processing.

Top of the Form

•

Use 12-point Courier font (if possible) for all entries if you

are typing or using a computer to fill out your form.

If you are using a copy of Form 941 that has your business

•

Omit dollar signs and decimal points. Commas are

name and address preprinted at the top of the form, check

optional. Report dollars to the left of the preprinted decimal

to make sure the information is correct. Carefully review

point and cents to the right of it.

your EIN to make sure it exactly matches the EIN assigned

•

Leave blank any data field (except lines 1, 2, and 10) with

to your business by the IRS. If any information is incorrect,

a value of zero.

cross it out and type or print the correct information. See If

•

Enter negative amounts using a minus sign (if possible).

you change your name or address... below.

Otherwise, use parentheses.

If you use a tax preparer to fill out Form 941, make sure

•

Enter your name and EIN on all pages and attachments.

the preparer uses your business name and EIN exactly as

Filers using the IRS-preaddressed Form 941 do not have to

they appear on the preprinted form we sent you.

enter their name and EIN on page 2.

•

If you are not using a preprinted Form 941, type or print

Staple multiple sheets in the upper left corner when filing.

your EIN, name, and address in the spaces provided. Also

Other Forms You Must Use

enter your name and EIN on the top of page 2. Do not use

your social security number (SSN) or individual taxpayer

To notify employees about the earned income credit (EIC),

identification number (ITIN). Generally, enter the business

you must give the employees one of the following:

•

(legal) name you used when you applied for your EIN on

The IRS Form W-2, which has the required information

Form SS-4, Application for Employer Identification Number.

about the EIC on the back of Copy B.

-3-

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2010 Page 4

Related Articles

Related forms

Related Categories