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 6

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16. If your business has closed . . .
Part 5: Sign here—
If you go out of business or stop paying wages, you must file
a final return. To tell IRS that a particular Form 941-SS is
Who Must Sign the Form 941-SS?
your final return, check the box on line 16 and enter the date
you last paid wages in the space provided.
Form 941-SS must be signed as follows.
17. If you are a seasonal employer . . .
Sole proprietorship — The individual who owns the
business.
If you hire employees seasonally — such as for summer or
Corporation (including an LLC treated as a
winter only — check the box on line 17. Checking the box
corporation) — The president, vice president, or other
tells IRS not to expect four Forms 941-SS from you
principal officer.
throughout the year because you have not paid wages
Partnership (including an LLC treated as a
regularly.
partnership) or unincorporated organization — A
IRS will mail you two forms once a year after March 1.
responsible and duly authorized member or officer having
Generally, we will not ask about unfiled returns if you file at
knowledge of its affairs.
least one return showing tax due each year. However, you
Single member limited liability company (LLC) treated
must check the box every time you file a Form 941-SS.
as a disregarded entity — The owner of the limited liability
Also, when you fill out Form 941-SS, be sure to check the
company (LLC).
box on the top of the form that corresponds to the quarter
Trust or estate — The fiduciary.
reported.
Form 941-SS may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
Part 4: May we speak with your
filed.
third-party designee?
Part 6: For PAID preparers only
If you want to allow an employee, a paid tax preparer, or
(optional)
another person to discuss your Form 941-SS with the IRS,
check the “Yes” box in Part 4. Then tell us the name, phone
number, and the five-digit personal identification number
You may complete Part 6 if you were paid to prepare Form
(PIN) of the specific person to speak with — not the name of
941-SS and are not an employee of the filing entity. Sign in
the firm who prepared your tax return. The designee may
the space provided and give the filer a copy of the return in
choose any five numbers as his or her PIN.
addition to the copy to be filed with the IRS. Do not complete
Part 6 if you are filing the return as a reporting agent and
By checking “Yes,” you authorize the IRS to talk to the
have a valid Form 8655, Reporting Agent Authorization, on
person you named (your designee) about any questions we
file with the IRS.
may have while we process your return. You also authorize
your designee to:
give us any information that is missing from your return,
How to Order Forms and Publications
call us for information about processing your return, and
respond to certain IRS notices that you have shared with
from the IRS
your designee about math errors and return preparation.
IRS will not send notices to your designee.
You are not authorizing your designee to bind you to
Call 1-800-829-3676 (U.S. Virgin Islands only), or
anything (including additional tax liability) or to otherwise
215-516-2000 (toll call).
represent you before the IRS. If you want to expand your
designee’s authorization, see Pub. 947, Practice Before the
Visit the IRS website at
IRS and Power of Attorney.
The authorization will automatically expire one year from
the due date (without regard to extensions) for filing your
Form 941-SS. If you or your designee want to terminate the
authorization, write to the IRS office for your locality using
the “Without a payment” address under Where Should You
File? on page 2.
-6-

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