Form 941-Ss Instructions - Employer'S Quarterly Federal Tax Return (American Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands) - 2008
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7Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. October 2008)
Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
discover that you underreported $10,000 in social security
Section references are to the Internal Revenue Code unless
otherwise noted.
and Medicare wages on your 2007 fourth quarter Form
941-SS. Correct the error by showing $1,530 (15.3% ×
What’s New
$10,000) on line 7e of your 2008 fourth quarter Form
941-SS and attaching a completed Form 941c. Be sure to
Paid preparers must sign Form 941-SS. The paid
include the $1,530 in any required deposit.
preparer’s section of Form 941-SS is no longer optional and
is included in Part 5 of Form 941-SS. See Paid preparers on
Electronic filing and payments. Now, more than ever
page 7.
before, businesses can enjoy the benefits of filing and
paying their federal taxes electronically. Whether you rely on
Social security wage base for 2008. Do not withhold
a tax professional or handle your own taxes, IRS offers you
social security tax after an employee reaches $102,000 in
convenient programs to make filing and paying easier.
social security wages. There is no limit on the amount of
Spend less time and worry on taxes and more time running
wages subject to Medicare tax.
your business. Use e-file and the Electronic Federal Tax
Payment System (EFTPS) to your benefit.
Social security wage base for 2009. Do not withhold
•
social security tax after an employee reaches $106,800 in
For e-file, visit for additional information.
•
social security wages in 2009.
For EFTPS, visit or call EFTPS Customer
Service at 1-800-555-4477 (U.S. Virgin Islands only),
New employment tax adjustment process in 2009. If you
303-967-5916 (toll call), or 1-800-733-4829 (TDD).
discover an error on a previously filed Form 941-SS after
December 31, 2008, make the correction using new Form
Electronic funds withdrawal (EFW). If you file Form
941-X, Adjusted Employer’s QUARTERLY Federal Tax
941-SS electronically, you can e-file and e-pay (electronic
Return or Claim for Refund. Currently, taxpayers make
funds withdrawal) the balance due in a single step using tax
corrections to a previously filed Form 941-SS using Form
preparation software or through a tax professional.
941c that is filed with Form 941-SS. Form 941-X is a
However, do not use EFW to make federal tax deposits. For
stand-alone form, meaning taxpayers can file Form 941-X
more information on paying your taxes using EFW, visit the
when an error is discovered, rather than waiting until the end
IRS website at and click on the electronic IRS
of the quarter to file Form 941c with Form 941-SS. Lines 7e
link. A fee may be charged to file electronically.
and 7g will be deleted from Form 941-SS, beginning with the
first calendar quarter of 2009. Adjustments now made on
Credit card payments. Employers can pay the balance
those lines will be made on the new Form 941-X. For more
due shown on Form 941-SS by credit card. Do not use a
information, visit the IRS website at and enter
credit card to make federal tax deposits. For more
the keyword Correcting Employment Taxes.
information on paying your taxes with a credit card, visit the
IRS website at and click on the electronic IRS
Disregarded entities and qualified subchapter S
link.
subsidiaries (QSubs). The IRS has published final
regulations (Treasury Decision 9356) under which QSubs
Employer’s liability. Employers are responsible to ensure
and eligible single-owner disregarded entities are treated as
that tax returns are filed and deposits and payments are
separate entities for employment tax purposes. The final
made, even if the employer contracts with a third-party. The
regulations do not apply until January 1, 2009. For more
employer remains liable if the third party fails to perform a
information, see Disregarded entities and qualified
required action.
subchapter S subsidiaries in the introduction to
Publication 15 (Circular E), Employer’s Tax Guide.
Where can you get telephone help? You can call the IRS
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
215-516-2000 (toll call) on Monday through Friday from 7:00
Reminders
a.m. to 10:00 p.m. local time (Alaska and Hawaii follow
Pacific time) to order tax deposit coupons (Form 8109) and
Annual employment tax filing for small employers.
for answers to your questions about completing Form
Certain small employers must file Form 944-SS, Employer’s
941-SS, tax deposit rules, or obtaining an employer
ANNUAL Federal Tax Return, rather than Form 941-SS,
identification number (EIN).
Employer’s QUARTERLY Federal Tax Return, to report their
employment taxes. The IRS will notify employers who must
Photographs of missing children. The Internal Revenue
file Form 944-SS in February of each year. For more
Service is a proud partner with the National Center for
information, get the Instructions for Form 944-SS.
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in instructions
Correcting Form 941-SS. If you discover an error in 2008
on pages that would otherwise be blank. You can help bring
on a previously filed Form 941-SS, make the correction
these children home by looking at the photographs and
using Form 941-SS for the quarter in which you discovered
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
the error and attach Form 941c, Supporting Statement to
a child.
Correct Information. For example, in October 2008, you
Cat. No. 35530F
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