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

941. If you or your designee want to terminate the

Adjusting tax liability for the qualified small business

authorization, write to the IRS office for your location using

payroll tax credit for increasing research activities re

the Without a payment address under Where Should You

ported on line 11. Monthly schedule depositors and

File, earlier.

semiweekly schedule depositors must account for the

qualified small business payroll tax credit for increasing

Part 5: Sign Here (Approved Roles)

research activities (line 11) when reporting their tax liabilities

on line 16 or Schedule B (Form 941). The total tax liability for

Complete all information in Part 5 and sign Form 941. The

the quarter must equal the amount reported on line 12.

following persons are authorized to sign the return for each

Failure to account for the qualified small business payroll tax

type of business entity.

credit for increasing research activities on line 16 or

• Sole proprietorship— The individual who owns the

Schedule B (Form 941) may cause line 12 to be less than the

business.

total tax liability reported on line 16 or Schedule B (Form

941). Don't reduce the tax liability reported on line 16 or

• Corporation (including a limited liability company

Schedule B (Form 941) below zero.

(LLC) treated as a corporation)— The president, vice

president, or other principal officer duly authorized to sign.

Part 3: Tell Us About Your Business

• Partnership (including an LLC treated as a partner

In Part 3, answer only those questions that apply to your

ship) or unincorporated organization— A responsible

business. If the questions don't apply, leave them blank and

and duly authorized member, partner, or officer having

go to Part 4.

knowledge of its affairs.

• Singlemember LLC treated as a disregarded entity for

17. If Your Business Has Closed . . .

federal income tax purposes— The owner of the LLC or a

If you go out of business or stop paying wages, you must file

principal officer duly authorized to sign.

a final return. To tell the IRS that a particular Form 941 is your

• Trust or estate— The fiduciary.

final return, check the box on line 17 and enter the date you

last paid wages in the space provided. For additional filing

Form 941 may be signed by a duly authorized agent of the

requirements, see If Your Business Has Closed, earlier.

taxpayer if a valid power of attorney has been filed.

18. If You’re a Seasonal Employer . . .

Alternative signature method. Corporate officers or duly

authorized agents may sign Form 941 by rubber stamp,

If you hire employees seasonally—such as for summer or

mechanical device, or computer software program. For

winter only—check the box on line 18. Checking the box tells

details and required documentation, see Rev. Proc. 2005-39,

the IRS not to expect four Forms 941 from you throughout the

2005-28 I.R.B. 82, available at

IRS.gov/irb/2005-28_IRB/

year because you haven't paid wages regularly.

ar16.html.

Generally, we won't ask about unfiled returns if you file at

least one return showing tax due each year. However, you

Paid Preparer Use Only

must check the box every time you file a Form 941.

A paid preparer must sign Form 941 and provide the

Also, when you complete Form 941, be sure to check the

information in the Paid Preparer Use Only section of Part 5 if

box on the top of the form that corresponds to the quarter

the preparer was paid to prepare Form 941 and isn't an

reported.

employee of the filing entity. Paid preparers must sign paper

Part 4: May We Speak With Your

returns with a manual signature. The preparer must give you

a copy of the return in addition to the copy to be filed with the

Thirdparty Designee?

IRS.

If you’re a paid preparer, enter your Preparer Tax

If you want to allow an employee, a paid tax preparer, or

Identification Number (PTIN) in the space provided. Include

another person to discuss your Form 941 with the IRS, check

your complete address. If you work for a firm, enter the firm's

the “Yes” box in Part 4. Enter the name, phone number, and

name and the EIN of the firm. You can apply for a PTIN

the five-digit personal identification number (PIN) of the

online or by filing Form W-12. For more information about

specific person to speak with—not the name of the firm that

applying for a PTIN online, visit the IRS website at

IRS.gov/

prepared your tax return. The designee may choose any five

ptin. You can't use your PTIN in place of the EIN of the tax

numbers as his or her PIN.

preparation firm.

By checking “Yes,” you authorize the IRS to talk to the

person you named (your designee) about any questions we

Generally, don't complete this section if you’re filing the

may have while we process your return. You also authorize

return as a reporting agent and have a valid Form 8655 on

your designee to do all of the following.

file with the IRS. However, a reporting agent must complete

Give us any information that is missing from your return.

this section if the reporting agent offered legal advice, for

Call us for information about processing your return.

example, advising the client on determining whether its

workers are employees or independent contractors for

Respond to certain IRS notices that you’ve shared with

federal tax purposes.

your designee about math errors and return preparation. The

IRS won't send notices to your designee.

You’re not authorizing your designee to bind you to

anything (including additional tax liability) or to otherwise

represent you before the IRS. If you want to expand your

designee's authorization, see Pub. 947.

The authorization will automatically expire 1 year from the

due date (without regard to extensions) for filing your Form

Instructions for Form 941 (Rev. 12017)

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2017 Page 10

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