Instructions For Form 941 - Employer'S Quarterly Federal Tax Return (Page 5 of 9) in pdf

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File Form W-3 and Copies A of Form W-2 with the Social

Specific Instructions:

Security Administration (SSA) on time and accurately.

Penalties and interest are charged on taxes paid late and

returns filed late at a rate set by law. See sections 11 and 12 of

Part 1: Answer these questions for this

Pub. 15 (Circular E) for details.

quarter.

Use Form 843, Claim for Refund and Request for

Abatement, to request abatement of assessed penalties or

interest. Do not request abatement of assessed penalties or

1. Number of employees who received wages,

interest on Form 941 or Form 941-X.

tips, or other compensation this quarter

A trust fund recovery penalty may apply if federal

Enter the number of employees on your payroll for the pay

income, social security, and Medicare taxes that must

period including March 12, June 12, September 12, or

be withheld are not withheld or paid. The penalty is the

CAUTION

December 12, for the quarter indicated at the top of

full amount of the unpaid trust fund tax. This penalty may apply

Form 941. Do not include:

•

when these unpaid taxes cannot be collected from the

Household employees,

•

employer. The trust fund recovery penalty may be imposed on

Employees in nonpay status for the pay period,

•

all people the IRS determines to be responsible for collecting,

Farm employees,

•

accounting for, and paying these taxes, and who acted willfully

Pensioners, or

•

in not doing so. For details, see section 11 of Pub. 15

Active members of the Armed Forces.

(Circular E).

If you enter “250” or more on line 1, you must file Forms

Where Should You File?

TIP

W-2 electronically. For details, call the SSA at

1-800-772-6270 or visit SSA’s Employer W-2 Filing

Instructions and Information website at

Where you file depends on whether you include a payment with

Form 941.

Without a

2. Wages, tips, and other compensation

If you are in . . .

payment . . .

With a payment . . .

Enter amounts on line 2 that would also be included in box 1 of

Special filing addresses for

Department of the

Internal Revenue

your employees’ Forms W-2. Include sick pay paid by a third

exempt organizations; federal,

Treasury

Service

party if you were given timely notice of the payments and

state, and local governmental

Internal Revenue

P.O. Box 105083

transferred liability for the employees’ taxes. See the

entities; and Indian tribal

Service

Atlanta, GA

Instructions for Forms W-2 and W-3 for details.

governmental entities;

Ogden, UT

30348-5083

regardless of location

84201-0005

If you are a third-party payer of sick pay, do not include sick

pay that you paid to policyholders’ employees here if you gave

Connecticut

New Jersey

Department of the

Internal Revenue

the policyholders timely notice of the payments.

Delaware

New York

Treasury

Service

3. Income tax withheld from wages, tips, and

District of

North Carolina

Internal Revenue

P.O. Box 804522

Columbia

Ohio

Service

Cincinnati, OH

other compensation

Georgia

Pennsylvania

Cincinnati, OH

45280-4522

Illinois

Rhode Island

45999-0005

Enter the federal income tax you withheld (or were required to

Indiana

South Carolina

withhold) from your employees on this quarter’s wages, tips,

Kentucky

Tennessee

taxable fringe benefits, and supplemental unemployment

Maine

Vermont

compensation benefits. Do not include any income tax withheld

Maryland

Virginia

by a third-party payer of sick pay even if you reported it on

Massachusetts

West Virginia

Form W-2. You will reconcile this difference on Form W-3. Also

Michigan

Wisconsin

New Hampshire

include here any excise taxes you were required to withhold on

golden parachute payments (section 4999).

Alabama

Missouri

Department of the

Internal Revenue

If you are a third-party payer of sick pay, enter the federal

Alaska

Montana

Treasury

Service

income tax you withheld (or were required to withhold) on

Arizona

Nebraska

Internal Revenue

P.O. Box 105083

third-party sick pay here.

Arkansas

Nevada

Service

Atlanta, GA

California

New Mexico

Ogden, UT

30348-5083

4. If no wages, tips, and other compensation are

Colorado

North Dakota

84201-0005

Florida

Oklahoma

subject to social security or Medicare tax . . .

Hawaii

Oregon

If no wages, tips, and other compensation on line 2 are subject

Idaho

South Dakota

to social security or Medicare tax, check the box on line 4. If this

Iowa

Texas

Kansas

Utah

question does not apply to you, leave the box blank. For more

Louisiana

Washington

information about exempt wages, see section 15 of Pub. 15

Minnesota

Wyoming

(Circular E) and section 4 of Pub. 15-A.

Mississippi

If you are a government employer, wages you pay are

No legal residence or principal

Internal Revenue

not automatically exempt from social security and

place of business in any state

Service

Medicare taxes. Your employees may be covered by

CAUTION

P.O. Box 409101

P.O. Box 105273

law or by a voluntary Section 218 Agreement with the SSA. For

Ogden, UT 84409

Atlanta, GA

more information, see Pub. 963, Federal-State Reference

30348-5273

Guide.

Your filing or payment address may have changed from

5. Taxable social security and Medicare wages

prior years. If you are using an IRS-provided envelope,

and tips

use only the labels and envelope provided with the tax

CAUTION

5a. Taxable social security wages. Report the total

package. Do not send Form 941 or any payments to the SSA.

wages, sick pay, and fringe benefits subject to social security

taxes you paid to your employees during the quarter. For this

purpose, sick pay includes payments made by an insurance

company to your employees for which you received timely

notice from the insurance company. See Section 6 in Pub. 15-A

for more information about sick pay reporting.

Enter the amount before deductions. Do not include tips on

this line. For information on types of wages subject to social

security taxes, see section 5 of Pub. 15 (Circular E).

The rate of social security tax on taxable wages is 6.2

percent (.062) each for the employer and employee or 12.4

percent (.124) for both. Stop paying social security tax on and

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Instructions For Form 941 - Employer'S Quarterly Federal Tax Return Page 5

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