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 Page 2
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7need to make arrangements with your financial institution
and click on the Employment Taxes
ahead of time. Please check with your financial institution
link.
regarding availability, deadlines, and costs. Your financial
Who Must File Form 944-SS?
institution may charge you a fee for payments made this
way. To learn more about the information you will need to
provide to your financial institution to make a same-day wire
In general, if the IRS has notified you to file Form 944-SS,
payment, visit
to download the Same-Day
then you must file Form 944-SS to report all the following
Payment Worksheet.
amounts.
•
Credit or debit card payments. Employers can pay the
Wages you have paid.
•
balance due shown on Form 944-SS by credit or debit card.
Tips your employees have received.
•
Do not use a credit or debit card to make federal tax
Both the employer’s and the employee’s share of social
deposits. For more information on paying your taxes with a
security and Medicare taxes.
•
credit or debit card, visit the IRS website at
Current year’s adjustments to social security and
e-pay. A convenience fee will be charged for this service.
Medicare taxes for fractions of cents, sick pay, tips, and
group-term life insurance.
Employer’s liability. Employers are responsible to ensure
•
Credit for COBRA premium assistance payments.
that tax returns are filed and deposits and payments are
If you received notification to file Form 944-SS, you must
made, even if the employer contracts with a third party. The
employer remains liable if the third party fails to perform a
file Form 944-SS to report your social security and Medicare
required action.
taxes for the 2011 calendar year, unless you contacted the
IRS by April 1, 2011, to request to file Forms 941-SS
Where can you get telephone help? You can call the IRS
quarterly instead and received written confirmation that your
Business & Specialty Tax Line toll free at 1-800-829-4933
filing requirement was changed. You must file Form 944-SS
(U.S. Virgin Islands only) or 267-941-1000 (toll call) Monday
even if you have no taxes to report (or you have taxes in
through Friday from 7:00 a.m. to 10:00 p.m. local time for
excess of $1,000 to report) unless you filed a final return.
answers to your questions about completing Form 944-SS,
Also see What if you want to file Forms 941-SS instead of
tax deposit rules, or obtaining an employer identification
Form 944? below.
number (EIN).
If you have not received notification to file Form 944
Photographs of missing children. The Internal Revenue
or Form 944-SS but estimate your employment tax
Service is a proud partner with the National Center for
TIP
liability for calendar year 2012 will be $1,000 or less
Missing and Exploited Children. Photographs of missing
and you would like to file Form 944 instead of Forms
children selected by the Center may appear in this
941-SS, you can contact the IRS to request to file Form 944.
publication on pages that would otherwise be blank. You
To file Form 944 for calendar year 2012, you must call the
can help bring these children home by looking at the
IRS at 1-800-829-4933 (U.S. Virgin Islands only), or
photographs and calling 1-800-THE-LOST (1-800-843-5678)
267-941-1000 (toll call) by April 2, 2012, or send a written
if you recognize a child.
request postmarked on or before March 15, 2012. Written
requests should be sent to the “Form 944-SS without
General Instructions
payment” address under Where Should You File, later. The
IRS will send you a written notice that your filing requirement
has been changed to Form 944. If you do not receive this
Federal law requires you, as an employer, to withhold taxes
notice, you must file Forms 941-SS for calendar year 2012.
from your employees’ paychecks. Each time you pay wages,
New employers are also eligible to file Form 944 if they
you must withhold — or take out of your employees’
will meet the eligibility requirements. New employers filing
paychecks — certain amounts for social security tax and
Form SS-4, Application for Employer Identification Number,
Medicare tax. Under the withholding system, taxes withheld
must complete line 13 of Form SS-4 indicating the highest
from your employees are credited to your employees in
number of employees expected in the next 12 months and
payment of their tax liabilities.
must check the box on line 14 to indicate they expect to
Federal law also requires employers to pay any liability
have $1,000 or less in employment tax liability for the
for the employer’s portion of social security and Medicare
calendar year and would like to file Form 944. Generally, if
taxes. This portion of social security and Medicare taxes is
you pay $6,536 or less in wages subject to social security
not withheld from employees.
and Medicare taxes, you are likely to pay $1,000 or less in
employment taxes. New employers are advised of their
What Is the Purpose of Form 944-SS?
employment tax filing requirement when they are issued
their EIN. For 2012 and later, new employers who would
Form 944-SS is designed so the smallest employers (those
have been eligible to file Form 944-SS will file Form 944.
whose annual liability for social security and Medicare taxes
If the IRS notified you to file Form 944-SS for 2011,
is $1,000 or less) will file and pay these taxes only once a
file Form 944-SS (and not Forms 941-SS) even if
year instead of every quarter. These instructions give you
TIP
your tax liability for 2011 exceeds $1,000.
some background information about Form 944-SS, tell you
who must file the form, how to complete it line by line, and
What if you want to file Forms 941-SS
when and where to file it.
instead of Form 944?
For more information about annual employment tax filing
and tax deposit rules, see Treasury Decision 9440. You can
You must file Form 944-SS for the 2011 calendar year if you
find T.D. 9440 on page 409 of Internal Revenue Bulletin
have been notified to do so. You will be required to file Form
2009-5 at irb/2009-05_IRB/ar10.html.
944 for the 2012 calendar year unless you contact the IRS
to request to quarterly file Forms 941-SS instead, or the IRS
Form 944-SS will no longer be issued by the IRS
notifies you that you are no longer eligible for the Form 944
!
after 2011. Beginning in 2012, employers who
Program and must file Forms 941-SS. To request to file
previously filed Form 944-SS will annually file Form
quarterly Forms 941-SS to report your social security and
CAUTION
944. For more information, see Form 944-SS discontinued
Medicare taxes for the 2012 calendar year, you must either
under What’s New.
call the IRS at 1-800-829-4933 (U.S. Virgin Islands only), or
If you want more in-depth information about payroll tax
267-941-1000 (toll call) by April 2, 2012, or send a written
topics, see Pub. 80 (Circular SS). Or visit the IRS website at
request postmarked on or before March 15, 2012, unless
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