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 - 2004
ADVERTISEMENT
1
2
3
4Instructions for Form
Department of the Treasury
Internal Revenue Service
941-SS
(Rev. January 2004)
Employer’s Quarterly Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless otherwise noted.
the U.S. Virgin Islands, or if you have employees who are
Changes To Note
subject to income tax withholding for these jurisdictions.
Enhanced Third Party Designee authority. The
Once you have filed a return, a preaddressed Form
authority given to a representative when a filer completes
941-SS will be sent to you every 3 months. You must file
the Third Party Designee section of Form 941-SS has
a return each quarter, even if you have no tax liability to
been enhanced and is now revocable. Third-party
report. If the form fails to reach you, request one in time
designees will now be able to exchange information with
to file. See Where To Obtain Forms on page 2.
the IRS concerning Form 941-SS. They may also request
and receive written tax information relating to Form
Seasonal Employers
941-SS, including copies of specific notices,
correspondence, and account transcripts. The named
Employers are not required to file for quarters when they
third party designee may now be any individual,
regularly have no tax liability because they have paid no
corporation, firm, organization, or partnership. As a
wages. To alert the IRS that you will not have to file a
result, the enhanced Third Party Designee authorization
return for one or more quarters during the year, check the
will be substantially equivalent to Form 8821, Tax
Seasonal Employer box above line 1 on Form 941-SS.
Information Authorization. See Third Party Designee on
The IRS will mail you two Forms 941-SS once a year
page 4 for details.
after March 1. The preprinted information will not include
the date the quarter ended. You must enter the date
Social security wage base for 2004. Stop withholding
the quarter ended when you file the return. The IRS
social security tax after an employee reaches $87,900 in
generally will not inquire about unfiled returns if at least
taxable wages during 2004. (There is no limit on the
one taxable return is filed each year. However, you must
amount of wages subject to Medicare tax.)
check the Seasonal Employer box on every quarterly
return you file. Otherwise, the IRS will expect a return to
be filed for each quarter.
General Instructions
Note: If you go out of business or stop paying wages, file
a final return. Be sure to fill in the entries above line 1.
See Terminating a business in the Form W-3SS
Purpose of Form
instructions for information on the earlier due dates for
Use Form 941-SS, Employer’s Quarterly Federal Tax
the expedited furnishing and filing of Form W-2AS,
Return, to report social security and Medicare taxes for
W-2GU, W-2CM, or W-2VI when a final Form 941-SS is
workers in American Samoa, Guam, the Commonwealth
filed.
of the Northern Mariana Islands, and the U.S. Virgin
When To File
Islands.
A return must be filed for each quarter of the calendar
Circular SS (Pub. 80), Federal Tax Guide for
year, as follows:
Employers in the U.S. Virgin Islands, Guam, American
Quarter
Due Date
Samoa, and the Commonwealth of the Northern Mariana
Jan.-Feb.-Mar.
April 30
Islands, explains the requirements for withholding,
Apr.-May-June
July 31
depositing, and paying social security and Medicare
July-Aug.-Sept.
Oct. 31
taxes. It explains the forms you must give your
Oct.-Nov.-Dec.
Jan. 31
employees, those your employees must give you, and
those you must send to the IRS. See Pub. 15-A,
Employer’s Supplemental Tax Guide, for specialized
If you made deposits on time in full payment of the
employment tax information supplementing the basic
taxes for a quarter, you have 10 more days after the
information provided in Circular SS (Pub. 80).
above due dates to file. If the due date for filing a return
falls on a Saturday, Sunday, or legal holiday, you may file
Who Must File
the return on the next business day.
You must file a return for the first quarter in which you
pay wages subject to social security and Medicare taxes,
File Form 941-SS electronically and receive proof
TIP
and for each quarter thereafter. Use Form 941-SS if your
of filing acknowledgement. Electronic payment
principal place of business is in American Samoa, Guam,
options may also be available. Visit the IRS
the Commonwealth of the Northern Mariana Islands, or
website at for details.
Cat. No. 35530F
ADVERTISEMENT
0 votes
Related Articles
Related forms
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 - 2017
Financial
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 - 2012
Financial
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 - 2006
Financial
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 - 2009
Financial
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
Financial
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
Financial
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
Financial
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 - 2011
Financial
Related Categories
Parent category: Financial