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 - 2005
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7Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. January 2005)
Employer’s Quarterly Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless otherwise noted.
What’s New
Who Must File Form 941-SS?
Redesigned Form 941-SS. Form 941-SS was completely
You must file a return for the first quarter in which you pay
redesigned for tax periods beginning after 2004. Many of the
wages subject to social security and Medicare taxes, and for
reporting lines on the redesigned Form 941-SS have
each quarter thereafter. Use Form 941-SS if your principal
changed from those shown on the January 2004 revision.
place of business is in American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, or the U.S.
Social security wage base for 2005. Stop withholding
Virgin Islands, or if you have employees who are subject to
social security tax after an employee reaches $90,000 in
income tax withholding for these jurisdictions.
taxable wages during 2005. (There is no limit on the amount
Once you have filed a return, a preaddressed Form
of wages subject to Medicare tax.)
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
Electronic Filing and Payment
report. However, see Seasonal Employers below. If the form
fails to reach you, request one in time to file. See Where To
Now, more than ever before, businesses can enjoy the
Obtain Forms below.
benefits of filing and paying their federal taxes electronically.
Whether you rely on a tax professional or handle your own
Seasonal Employers
taxes, IRS offers you convenient programs to make it easier.
Spend less time and worry on taxes and more time running
Employers are not required to file for quarters when they
your business. Use e-file and Electronic Federal Tax
regularly have no tax liability because they have paid no
Payment System (EFTPS) to your benefit.
wages. To alert the IRS that you will not have to file a return
•
for one or more quarters during the year, check the box in
For e-file, visit for additional information.
•
line 17 on Form 941-SS. The IRS will mail you two Forms
For EFTPS, visit or call EFTPS Customer
941-SS once a year after March 1. The preprinted
Service at 1-800-555-4477.
information will not include the date the quarter ended. You
must enter the date the quarter ended when you file the
Use the electronic options available from IRS and make
return. The IRS generally will not inquire about unfiled
filing and paying taxes easier.
returns if at least one taxable return is filed each year.
However, you must check the box in line 17 on every
quarterly return you file. Otherwise, the IRS will expect a
General Instructions:
return to be filed for each quarter.
Understanding Form 941-SS
Final Return
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
Purpose of Form 941-SS
date that you last paid wages. See Terminating a business
in the Form W-3SS instructions for information on the earlier
Use Form 941-SS, Employer’s Quarterly Federal Tax
due dates for the expedited furnishing and filing of Form
Return, to report social security and Medicare taxes for
W-2AS, W-2GU, W-2CM, or W-2VI when a final Form
workers in American Samoa, Guam, the Commonwealth of
941-SS is filed.
the Northern Mariana Islands, and the U.S. Virgin Islands.
Pub. 80 (Circular SS), Federal Tax Guide for Employers
Agricultural and Household
in the U.S. Virgin Islands, Guam, American Samoa, and the
Employers
Commonwealth of the Northern Mariana Islands, explains
the requirements for withholding, depositing, and paying
Agricultural employers. Agricultural wages must be
social security and Medicare taxes. It explains the forms you
reported on Form 943, Employer’s Annual Federal Tax
must give your employees, those your employees must give
Return for Agricultural Employees, not on Form 941-SS.
you, and those you must send to the IRS. See Pub. 15-A,
Employer’s Supplemental Tax Guide, for specialized
Household employers. Employers who report wages on
employment tax information supplementing the basic
household employees should see Pub. 80 (Circular SS) and
information provided in Pub. 80 (Circular SS).
Pub. 926, Household Employer’s Tax Guide.
Cat. No. 35530F
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