Instructions For Form 944-Ss - Employer'S Annual Federal Tax Return - American Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2011
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72011
Department of the Treasury
Internal Revenue Service
Instructions for
Form 944-SS
Employer’s ANNUAL Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
For more information on making federal tax deposits, see
Section references are to the Internal Revenue Code unless
section 8 of Pub. 80 (Circular SS), Federal Tax Guide for
otherwise noted.
Employers in the U.S. Virgin Islands, Guam, American
What’s New
Samoa, and the Commonwealth of the Northern Mariana
Islands (for use in 2011).
Form 944-SS webpage. The IRS has created a page on
IRS.gov for information about Form 944-SS and its
For more information about EFTPS or to enroll in EFTPS,
instructions, at Information about
visit the EFTPS website at , or call
any recent developments affecting Form 944-SS will be
1-800-555-4477 (U.S. Virgin Islands only), 303-967-5916
posted on that page.
(toll call), or 1-800-733-4829 (TDD). Additional information
about EFTPS is also available in Pub. 966, The Secure Way
Form 944-SS discontinued. Form 944-SS will no longer
to Pay Your Federal Taxes.
be issued by the IRS after 2011. Beginning with tax year
Change of address. Beginning in 2012, employers must
2012, taxpayers who previously filed Form 944-SS will
use new Form 8822-B, Change of Address — Business, for
continue to file annually on Form 944, Employer’s ANNUAL
any address change.
Federal Tax Return (or Form 944(SP), the Spanish
language equivalent to Form 944). Alternatively, taxpayers
Reminders
may request to begin quarterly filing Forms 941-SS,
Employer’s QUARTERLY Federal Tax Return — American
COBRA premium assistance credit. The credit for
Samoa, Guam, the Commonwealth of the Northern Mariana
COBRA premium assistance payments applies to premiums
Islands, and the U.S. Virgin Islands. For more information,
paid for employees involuntarily terminated between
see the 2012 Instructions for Form 944.
September 1, 2008 and May 31, 2010, and to premiums
paid for up to 15 months. See the instructions for line 9a.
To request to file quarterly Forms 941-SS to report your
social security and Medicare taxes for the 2012 calendar
Correcting a previously filed Form 944-SS. If you
year, you must either call the IRS at 1-800-829-4933 (U.S.
discover an error on a previously filed Form 944-SS, make
Virgin Islands only), or 267-941-1000 (toll call) by April 2,
the correction using Form 944-X, Adjusted Employer’s
2012, or send a written request postmarked on or before
ANNUAL Federal Tax Return or Claim for Refund. Form
March 15, 2012. After you contact the IRS, the IRS will send
944-X is filed separately from Form 944-SS. For more
you a written notice that your filing requirement has been
information, see section 9 of Pub. 80 (Circular SS), or visit
changed. If you do not receive this notice, you must file
IRS.gov and enter the keywords Correcting Employment
Form 944 for calendar year 2012. For more information, see
Taxes.
What if you want to file Forms 941-SS instead of Form 944,
Paid preparers must sign Form 944-SS. Paid preparers
later.
must complete and sign the paid preparer’s section of
Form 944-SS.
Social security and Medicare taxes for 2011. The
employee tax rate for social security is 4.2%. The employer
Electronic payment. Now, more than ever before,
tax rate for social security remains unchanged at 6.2%. The
businesses can enjoy the benefits of paying their federal
Medicare tax rate is 1.45% each for employers and
taxes electronically. Whether you rely on a tax professional
employees.
or handle your own taxes, the IRS offers you convenient
programs to make paying easier. Spend less time and worry
Do not withhold or pay social security tax after an
on taxes and more time running your business. Use
employee reaches $106,800 in social security wages for the
Electronic Federal Tax Payment System (EFTPS) to make
year. There is no limit on the amount of wages subject to
deposits or pay in full whether you rely on a tax professional
Medicare tax.
or prepare your own taxes. Visit
or call
EFTPS Customer Service at 1-800-555-4477 (U.S. Virgin
Federal tax deposits must be made by electronic funds
Islands only), 303-967-5916 (toll call), or 1-800-733-4829
transfer. Beginning January 1, 2011, you must use
(TDD).
electronic funds transfer to make all federal tax deposits
(such as deposits of employment tax, excise tax, and
If you were a semiweekly schedule depositor at any
corporate income tax). Forms 8109 and 8109-B, Federal
!
time during 2011, you must file a paper Form 944-SS
Tax Deposit Coupon, cannot be used after December 31,
and Form 945-A, Annual Record of Federal Tax
CAUTION
2010. Generally, electronic funds transfers are made using
Liability.
the Electronic Federal Tax Payment System (EFTPS). If you
EFTPS deposits. For an EFTPS deposit to be on time, you
do not want to use EFTPS, you can arrange for your tax
must initiate the deposit by 8 p.m. Eastern time the day
professional, financial institution, payroll service, or other
before the date the deposit is due.
trusted third party to make deposits on your behalf. Also,
Same-day payment option. If you fail to initiate a
you may arrange for your financial institution to initiate a
same-day wire payment on your behalf. EFTPS is a free
deposit transaction on EFTPS by 8 p.m. Eastern time the
service provided by the Department of Treasury. Services
day before the date a deposit is due, you can still make your
provided by your tax professional, financial institution,
deposit on time by using the Federal Tax Application (FTA).
payroll service, or other third party may have a fee.
If you ever need the same-day payment method, you will
Oct 19, 2011
Cat. No. 47936N
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