Schedule R (Form 941) - Allocation Schedule For Aggregate Form 941 Filers - 2014 Page 3
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Schedule R (Form 941) (Rev. 1-2014)
Section references are to the Internal Revenue Code unless otherwise
• The client’s EIN.
noted.
• Wages, tips, and other compensation allocated to the listed client EIN
from Form 941, line 2.
Future Developments
• Total income tax withheld from wages, tips, and other compensation
For the latest information about developments related to Schedule R
allocated to the listed client EIN from Form 941, line 3.
and its instructions, such as legislation enacted after they were
published, go to
• Total social security and Medicare taxes allocated to the listed client
EIN from Form 941, line 5e. This amount includes Additional Medicare
General Instructions
Tax withholding.
• Section 3121(q) Notice and Demand—Tax due on unreported tips
Purpose of Schedule R
allocated to the listed client EIN from Form 941, line 5f.
Use Schedule R to allocate the aggregate information reported on Form
• Total taxes after adjustments allocated to the listed client EIN from
941 to each client. If you have more than 15 clients, complete as many
Form 941, line 10.
continuation sheets as necessary. Attach Schedule R, including any
continuation sheets, to your aggregate Form 941.
• Total deposits from Form 941, line 11, plus any payments made with
the return allocated to the listed client EIN.
Who Must File?
You must also report the same information for your employees on
You must complete Schedule R each time you file an aggregate
Schedule R, line 18.
Form 941, Employer’s QUARTERLY Federal Tax Return. Aggregate
Compare the total of each column on Schedule R, line 19 (including
Forms 941 are filed by agents approved by the IRS under section 3504.
your information on line 18), to the amounts reported on the aggregate
To request approval to act as an agent for an employer, you must file
Form 941. For each column total of Schedule R, the relevant line from
Form 2678, Employer/Payer Appointment of Agent, with the IRS. On
Form 941 is noted in the column heading.
Schedule R, we call those employers your clients. Form 2678 must be
previously filed and approved by the IRS before filing Schedule R.
If the totals on Schedule R, line 19, do not match the totals on Form
941, there is an error that must be corrected before submitting Form
When Must You File?
941 and Schedule R.
If you are an aggregate Form 941 filer, file Schedule R with your
aggregate Form 941 every quarter when Form 941 is due. The
Paperwork Reduction Act Notice. We ask for the information on
Schedule R may be filed electronically or by paper submission.
Schedule R to carry out the Internal Revenue laws of the United States.
However, agents filing for 1,000 or more clients must file a paper return
You are required to give us this information. We need it to ensure that
unless they are e-filing through an approved transmitter that uses the
you are complying with these laws and to allow us to figure and collect
IRS's Modernized e-File system.
the right amount of tax.
Specific Instructions
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
Completing Schedule R
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
Enter Your Business Information
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section
Carefully enter your EIN and the name of your business at the top of the
6103.
schedule. Make sure they exactly match the EIN and name shown on
the attached Form 941.
The time needed to complete and file Schedule R will vary depending
on individual circumstances. The estimated average time is:
Calendar Year
Recordkeeping
.
.
.
.
.
.
.
.
.
.
.
. 12 hr., 26 min.
Enter the calendar year that applies to the quarter checked.
Learning about the law or the form .
.
.
.
.
.
.
. 12 min.
Check the Box for the Quarter
Preparing, copying, and assembling the form .
.
.
.
. 24 min.
Check the appropriate box of the quarter for which you are filing
If you have comments concerning the accuracy of these time
Schedule R. Make sure the quarter checked on the top of the
estimates or suggestions for making Schedule R simpler, we would be
Schedule R matches the quarter checked on the attached Form 941.
happy to hear from you. You can send us comments from
formspubs. Click on More Information and then click on Comment on
Client and Employee Information
Tax Forms and Publications. Or you can send your comments to Internal
Revenue Service, Tax Forms and Publications Division, 1111
On Schedule R, including any continuation sheets, you must report the
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
following for each client.
Schedule R to this address. Instead, see Where Should You File? in the
Note. When entering amounts over 999.99 on Schedule R, do not enter
Instructions for Form 941.
commas.
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