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

Your filing or payment address may have changed

What About Penalties and Interest?

from prior years. If you are using an IRS-provided

envelope, use only the labels and envelope provided

CAUTION

with the tax package. Do not send Form 941 or any

Avoiding penalties and interest

payments to the SSA.

You can avoid paying penalties and interest if you do all of

the following:

•

Deposit or pay your taxes when they are due, using

Specific Instructions:

EFTPS if required.

•

File your fully completed Form 941 on time.

•

Report your tax liability accurately.

Part 1: Answer these questions for

•

Submit valid checks for tax payments.

•

this quarter.

Furnish accurate Forms W-2 to employees.

•

File Form W-3 and Copies A of Form W-2 with the Social

Security Administration (SSA) on time and accurately.

1. Number of employees who received

Penalties and interest are charged on taxes paid late

wages, tips, or other compensation this

and returns filed late at a rate set by law. See sections 11

quarter

and 12 of Pub. 15 (Circular E) for details.

Enter the number of employees on your payroll for the pay

Use Form 843, Claim for Refund and Request for

period including March 12, June 12, September 12, or

Abatement, to request abatement of assessed penalties or

December 12, for the quarter indicated at the top of

interest. Do not request abatement of assessed penalties or

Form 941. Do not include:

interest on Form 941 or Form 941c.

•

household employees,

•

employees in nonpay status for the pay period,

A trust fund recovery penalty may apply if federal

•

farm employees,

income, social security, and Medicare taxes that

•

pensioners, or

must be withheld are not withheld or paid. The

CAUTION

•

active members of the Armed Forces.

penalty is the full amount of the unpaid trust fund tax. This

penalty may apply when these unpaid taxes cannot be

If you enter “250” or more on line 1, you must file

collected from the employer. The trust fund recovery penalty

TIP

Forms W-2 electronically. For details, call the SSA at

may be imposed on all people the IRS determines to be

1-800-772-6270 or visit SSA’s Employer W-2 Filing

responsible for collecting, accounting for, and paying these

Instructions and Information website at

taxes, and who acted willfully in not doing so. For details,

gov/employer.

see section 11 of Pub. 15 (Circular E).

2. Wages, tips, and other compensation

Where Should You File?

Enter amounts on line 2 that would also be included in box 1

of your employees’ Forms W-2. Include sick pay paid by a

Where you file depends on whether you include a payment

third party if you were given timely notice of the payments

with Form 941.

and transferred liability for the employees’ taxes. See the

Without a

Instructions for Forms W-2 and W-3 for details.

If you are in . . .

payment . . .

With a payment . . .

If you are a third-party payer of sick pay, do not include

Special filing addresses for

Department of the

Internal Revenue

sick pay that you paid to policyholders’ employees here if

exempt organizations; federal,

Treasury

Service

you gave the policyholders timely notice of the payments.

state, and local governmental

Internal Revenue

P.O. Box 105083

entities; and Indian tribal

Service

Atlanta, GA

3. Total income tax withheld from wages,

governmental entities; regardless Ogden, UT 84201-0005 30348-5083

of location

tips, and other compensation

Enter the federal income tax you withheld (or were required

Connecticut

New Jersey

Department of the

Internal Revenue

to withhold) from your employees on this quarter’s wages,

Delaware

New York

Treasury

Service

District of

North Carolina

Internal Revenue

P.O. Box 70503

tips, taxable fringe benefits, and supplemental

Columbia

Ohio

Service

Charlotte, NC

unemployment compensation benefits. Do not include any

Illinois

Pennsylvania

Cincinnati, OH

28201-0503

income tax withheld by a third-party payer of sick pay even if

Indiana

Rhode Island

45999-0005

you reported it on Form W-2. You will reconcile this

Kentucky

South Carolina

Maine

Vermont

difference on Form W-3. Also include here any excise taxes

Maryland

Virginia

you were required to withhold on golden parachute

Massachusetts

West Virginia

payments (section 4999).

Michigan

Wisconsin

New Hampshire

If you are a third-party payer of sick pay, enter the federal

income tax you withheld (or were required to withhold) on

Alabama

Missouri

Department of the

Internal Revenue

third-party sick pay here.

Alaska

Montana

Treasury

Service

Arizona

Nebraska

Internal Revenue

P.O. Box 105083

4. If no wages, tips, and other

Arkansas

Nevada

Service

Atlanta, GA

California

New Mexico

Ogden, UT

30348-5083

compensation are subject to social security

Colorado

North Dakota

84201-0005

Florida

Oklahoma

or Medicare tax . . .

Georgia

Oregon

If no wages, tips, and other compensation on line 2 are

Hawaii

South Dakota

Idaho

Tennessee

subject to social security or Medicare tax, check the box on

Iowa

Texas

line 4. If this question does not apply to you, leave the box

Kansas

Utah

blank. For more information about exempt wages, see

Louisiana

Washington

section 15 of Pub. 15 (Circular E) and section 4 of

Minnesota

Wyoming

Mississippi

Pub. 15-A.

No legal residence or principal

Internal Revenue

If you are a government employer, wages you pay

place of business in any state

Service

are not automatically exempt from social security

P.O. Box 409101

P.O. Box 105273

and Medicare taxes. Your employees may be

CAUTION

Ogden, UT 84409

Atlanta, GA

covered by law or by a voluntary Section 218 Agreement

30348-5273

-4-

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2008 Page 5

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