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 Page 2
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6Where Can You Obtain Forms?
Once you have filed a return, a preaddressed Form
941-SS will be sent to you every 3 months. You must file a
return each quarter, even if you have no tax liability to report
See Pub. 80 (Circular SS) for information on ordering IRS
unless you file a final return. However, see Seasonal
forms by telephone, mail, or online. You may also be able to
Employers and Agricultural and Household Employers
get some IRS forms at the addresses listed below.
below. If the form fails to reach you, request one in time to
American Samoa. Department of Treasury, Income Tax
file. See Where Can You Obtain Forms? on page 2.
Division, Government of American Samoa, Executive Office
Bldg., First Floor, Pago Pago, AS 96799.
Seasonal Employers
Guam. Department of Revenue and Taxation,
Seasonal employers are not required to file for quarters
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
when they regularly have no tax liability because they have
Barrigada, GU 96913.
paid no wages. To alert the IRS that you will not have to file
a return for one or more quarters during the year, check the
Commonwealth of the Northern Mariana Islands.
box in line 17 on Form 941-SS. The IRS will mail you two
Administrator, CNMI Social Security System, Saipan,
Forms 941-SS once a year after March 1. The preprinted
MP 96960.
information will not include the date the quarter ended. You
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
must enter the date the quarter ended when you file the
9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
return. The IRS generally will not inquire about unfiled
00802.
returns if at least one taxable return is filed each year.
However, you must check the box in line 17 on every
How Should You Complete
quarterly return you file. Otherwise, the IRS will expect a
return to be filed for each quarter.
Form 941-SS?
Final Return
Preprinted Name and Address Information
If you go out of business or stop paying wages, file a final
return. Be sure to check the box in line 16 and enter the
If your preprinted name, EIN, or address information on
date that you last paid wages. See Terminating a business
Form 941-SS is not correct, cross it out and type or print the
in the Form W-3SS instructions for information on the earlier
correct information. However, do not change any of the
due dates for the expedited furnishing and filing of Forms
preprinted information on your Form 941-V(SS), Payment
W-2AS, W-2GU, W-2CM, or Forms W-2VI when a final
Voucher.
Form 941-SS is filed.
Employer Identification Number (EIN)
Agricultural and Household
If you are liable for social security and Medicare taxes and
have not applied for an EIN, file Form SS-4, Application for
Employers
Employer Identification Number. Do not show your social
security number on forms calling for an EIN. You may also
Agricultural employers. Agricultural wages must be
apply for an EIN by calling 1-800-829-4933 (U.S. Virgin
reported on Form 943, Employer’s Annual Federal Tax
Islands only) or 215-516-6999 (not toll free).
Return for Agricultural Employees, not on Form 941-SS.
If you do not have an EIN by the time a return is due,
Household employers. Employers who report wages for
write “Applied For” and the date you applied in the space
household employees should see Pub. 80 (Circular SS) and
shown for the number. If you do not have a number by the
Pub. 926, Household Employer’s Tax Guide.
time a tax deposit is due, send your payment to the Internal
Revenue Service Center where you file your returns. Make it
When Must You File?
payable to the “United States Treasury” and show on it your
name (as shown on Form SS-4), address, kind of tax, period
File Form 941-SS for each quarter of the calendar year, as
covered, and date you applied for an EIN. For more
follows:
information about EINs, see Pub. 583, Starting a Business
and Keeping Records.
Quarter
Due Date
Always make certain that the EIN on the form you file
Jan.-Feb.-Mar.
April 30
TIP
matches the EIN assigned to your business by the
Apr.-May-June
July 31
IRS. Filing a Form 941-SS with an incorrect EIN or
July-Aug.-Sept.
Oct. 31
using the EIN of another business may result in penalties
Oct.-Nov.-Dec.
Jan. 31
and delays in processing your return.
If you made deposits on time in full payment of the taxes
for a quarter, you have 10 more calendar days after the
Check the Box for the Quarter
above due dates to file your return for that quarter. If the due
Under Report for this Quarter... at the top of the form, check
date for filing a return falls on a Saturday, Sunday, or legal
the appropriate box of the quarter for which you are filing.
holiday, you may file the return on the next business day.
Make sure that the quarter checked is the same as shown
Where Should You File?
on any attached Schedule B (Form 941), Report of Tax
Liability for Semiweekly Schedule Depositors.
Mail Form 941-SS to:
Completing and Filing the Form
Form 941-SS with payment
Internal Revenue Service
Make entries on Form 941-SS as follows to enable accurate
P. O. Box 105273
scanning and processing.
Atlanta, GA 30348-5273
•
Use 12-point Courier font (if possible) for all entries if you
Form 941-SS without payment
Internal Revenue Service
are typing or using a computer to fill out your form.
•
P.O. Box 409101
Omit dollar signs and decimal points. Commas are
Ogden, UT 84409
optional. (Report dollars to the left of the preprinted decimal
point and cents to the right of it.)
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