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 - 2003 Page 2
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4equal to the unpaid taxes. See section 8 of Circular SS
Where To Obtain Forms
(Pub. 80) for details.
American Samoa. Department of Treasury, Income
Tax Division, Government of American Samoa, Executive
How To Make Deposits
Office Bldg., First Floor, Pago Pago, AS 96799.
You may pay the taxes with Form 941-SS instead of
Guam. Department of Revenue and Taxation,
depositing if your total taxes for the quarter (line 10) are
Government of Guam, Building 13-1 Mariner Avenue,
less than $2,500 and you pay in full with a timely filed
Tiyjan Barrigada, GU 96913.
return.
Commonwealth of the Northern Mariana Islands.
If your total taxes (line 10) are $2,500 or more for the
Administrator, CNMI Social Security System, Saipan, MP
quarter, you must deposit your tax liabilities at an
96960.
authorized financial institution with Form 8109, Federal
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
Tax Deposit Coupon, or by using the Electronic Federal
9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
Tax Payment System (EFTPS).
00802. Employers in the U.S. Virgin Islands can now call
To get more information or to enroll in EFTPS, you
1-800-829-1040 to contact the IRS.
may call 1-800-555-4477, 1-800-945-8400 (or
Preprinted Name and Address Information
720-332-3725 for territories unable to use the toll-free
numbers) or visit the EFTPS website at
If your preprinted name, EIN, or address information on
Form 941-SS is not correct, cross it out and type or print
See section 8 of Circular SS (Pub. 80) for information
the correct information. However, do not change any of
and rules concerning Federal tax deposits and to
the preprinted information on your Form 941-SS(V),
determine your status as a monthly or semiweekly
Payment Voucher.
depositor.
Employer Identification Number (EIN)
Reconciliation of Forms 941-SS and W-3SS
If you are liable for social security and Medicare taxes
Certain amounts reported on your four quarterly Forms
and have not applied for an EIN, file Form SS-4,
941-SS for 2003 should agree with your Form W-2AS,
Application for Employer Identification Number. Do not
W-2GU, W-2CM, or W-2VI totals reported on your 2003
show your social security number on forms calling for
Form W-3SS, Transmittal of Wage and Tax Statements,
an EIN. You may also apply for an EIN online by visiting
or with information filed with the SSA on equivalent
the IRS website at
magnetic media reports. The amounts that should
If you do not have an EIN by the time a return is due,
agree are: social security wages, social security tips, and
write “Applied For” and the date you applied in the space
Medicare wages and tips. If the totals do not agree, the
shown for the number. If you do not have a number by
IRS may require you to explain any differences and
the time a tax deposit is due, send your payment to the
correct any errors.
Internal Revenue Service Center where you file your
returns. Make it payable to the “United States Treasury”
Adjustment of Tax on Tips
and show on it your name (as shown on Form SS-4),
If, by the 10th of the month after the month you received
address, kind of tax, period covered, and date you
an employee’s report on tips, you do not have enough
applied for an EIN. For more information about EINs, see
employee funds available to withhold the employee’s
Pub. 583, Starting a Business and Keeping Records.
share of social security and Medicare taxes, you no
Note: Always make certain that the EIN on the form you
longer have to collect it. Report the entire amount of
file matches the EIN assigned to your business by the
these tips on lines 6c (social security tips) and 7a
IRS. Filing a Form 941-SS with an incorrect EIN or using
(Medicare wages and tips). Include as an adjustment in
the EIN of another business may result in penalties and
the “Other” space on line 9 the total uncollected
delays in processing your return.
employee share of the social security and Medicare
taxes.
Penalties and Interest
Agricultural and Household
There are penalties for filing a return late and paying or
depositing taxes late, unless reasonable cause is shown
Employers
for the delay. If you are late in doing any of these, attach
an explanation to your return.
Agricultural employers. Agricultural wages must be
reported on Form 943, Employer’s Annual Federal Tax
There are also penalties for failure to: (a) furnish
Return for Agricultural Employees, not on Form 941-SS.
Forms W-2AS, W-2GU, W-2CM, or W-2VI to employees
and file copies with the SSA and (b) deposit taxes when
Household employers. Employers who report wages
required. In addition, there are penalties for willful failure
on household employees should see Circular SS (Pub.
to file returns and pay taxes when due and for filing false
80) and Pub. 926, Household Employer’s Tax Guide.
returns or submitting bad checks.
Interest is charged on taxes paid late at the rate set by
Specific Instructions
law. See Circular SS (Pub. 80) for additional information.
Line 1—Number of Employees
A trust fund recovery penalty may apply if social
!
security and Medicare taxes that must be withheld
Enter the number of employees on your payroll during
are not withheld or are not paid. Under this
the pay period including March 12 (on the
CAUTION
penalty, certain officers or employees of a corporation,
January-March calendar quarter return only). Do not
employees of a sole proprietorship, or certain members
include household employees, persons who received no
or employees of a partnership become personally liable
pay during the pay period, pensioners, or members of the
for payment of the taxes and are penalized an amount
Armed Forces.
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