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

941-X, section 13 of Pub. 15, or visit IRS.gov and enter

visit the IRS website at

IRS.gov/payments

and click on

“correcting employment taxes” in the search box.

Same-day wire.

Timeliness of federal tax deposits. If a deposit is

Employers can choose to file Forms 941 instead of

required to be made on a day that isn't a business day, the

Form 944. Employers that would otherwise be required to

deposit is considered timely if it is made by the close of the

file Form 944, Employer's ANNUAL Federal Tax Return, can

next business day. A business day is any day other than a

notify the IRS if they want to file quarterly Forms 941 instead

Saturday, Sunday, or legal holiday. The term “legal holiday”

of annual Form 944. To request to file quarterly Forms 941 to

for deposit purposes includes only those legal holidays in the

report your social security and Medicare taxes for the 2017

District of Columbia. Legal holidays in the District of

calendar year, you must either call the IRS at

Columbia are provided in Pub. 15.

1-800-829-4933 between January 1, 2017, and April 3, 2017,

or send a written request postmarked between January 1,

Electronic filing and payment. Now, more than ever

2017, and March 15, 2017. After you contact the IRS, the IRS

before, businesses can enjoy the benefits of filing tax returns

will send you a written notice that your filing requirement has

and paying their federal taxes electronically. Whether you

been changed to Forms 941. You must receive written notice

rely on a tax professional or handle your own taxes, the IRS

from the IRS to file Forms 941 instead of Form 944 before

offers you convenient programs to make filing and paying

you may file these forms. If you don't receive this notice, you

easier. Spend less time and worry on taxes and more time

must file Form 944 for calendar year 2017. See Rev. Proc.

running your business. Use e-file and EFTPS to your benefit.

2009-51, 2009-45 I.R.B. 625, available at

IRS.gov/irb/

For e-file, visit the IRS website at

IRS.gov/employmentefile

2009-45_IRB/ar12.html.

for additional information.

For EFTPS, visit eftps.gov, or call EFTPS Customer

Requesting to file Form 944 instead of Forms 941. If

Service at 1-800-555-4477 or 1-800-733-4829 (TDD) for

you’re required to file Forms 941 but believe your

additional information.

employment taxes for the calendar year will be $1,000 or

less, you may request to file Form 944 instead of Forms 941

If you’re filing your tax return or paying your federal

by calling the IRS at 1-800-829-4933 between January 1,

taxes electronically, a valid employer identification

2017, and April 3, 2017, or sending a written request

number (EIN) is required at the time the return is filed

CAUTION

postmarked between January 1, 2017, and March 15, 2017.

or the payment is made. If a valid EIN isn't provided, the

After you contact the IRS, the IRS will send you a written

return or payment won't be processed. This may result in

notice that your filing requirement has been changed to Form

penalties.

944. You must receive written notice from the IRS to file Form

Electronic funds withdrawal (EFW). If you file Form 941

944 instead of Forms 941 before you may file this form. If you

electronically, you can e-file and e-pay (EFW) the balance

don't receive this notice, you must file Forms 941 for calendar

due in a single step using tax preparation software or through

year 2017. See Rev. Proc. 2009-51, 2009-45 I.R.B. 625,

a tax professional. However, don't use EFW to make federal

available at IRS.gov/irb/2009-45_IRB/ar12.html.

tax deposits. For more information on paying your taxes

Federal tax deposits must be made by electronic funds

using EFW, visit the IRS website at IRS.gov/payments. A fee

transfer (EFT). You must use EFT to make all federal tax

may be charged to file electronically.

deposits. Generally, an EFT is made using the Electronic

Credit or debit card payments. You can pay the balance

Federal Tax Payment System (EFTPS). If you don't want to

due shown on Form 941 by credit or debit card. Don't use a

use EFTPS, you can arrange for your tax professional,

credit or debit card to make federal tax deposits. For more

financial institution, payroll service, or other trusted third party

information on paying your taxes with a credit or debit card,

to make electronic deposits on your behalf. Also, you may

visit the IRS website at IRS.gov/payments.

arrange for your financial institution to initiate a same-day

wire payment on your behalf. EFTPS is a free service

Online payment agreement. You may be eligible to apply

provided by the Department of Treasury. Services provided

for an installment agreement online if you have a balance

by your tax professional, financial institution, payroll service,

due when you file your return. For more information, see

or other third party may have a fee.

What if you can't pay in full, later.

For more information on making federal tax deposits, see

Paid preparers must sign Form 941. Paid preparers must

section 11 of Pub. 15. To get more information about EFTPS

complete and sign the paid preparer's section of Form 941.

or to enroll in EFTPS, visit eftps.gov, or call 1-800-555-4477

Outsourcing payroll duties. Unless the wages and other

or 1-800-733-4829 (TDD). Additional information about

compensation to the individual performing services for you

EFTPS is also available in Pub. 966.

are paid by a CPEO and are covered by a contract described

For an EFTPS deposit to be on time, you must

in section 7705(e)(2) between you and a CPEO (CPEO

submit the deposit by 8 p.m. Eastern time the day

contract), you're responsible to ensure that tax returns are

before the date the deposit is due.

filed and deposits and payments are made, even if you

CAUTION

contract with a third party to perform these acts. You remain

Same-day wire payment option. If you fail to submit a

responsible if the third party fails to perform any required

deposit transaction on EFTPS by 8 p.m. Eastern time the day

action. If you choose to outsource any of your payroll and

before the date a deposit is due, you can still make your

related tax duties (that is, withholding, reporting, and paying

deposit on time by using the Federal Tax Collection Service

over social security, Medicare, FUTA, and income taxes) to a

(FTCS). To use the same-day wire payment method, you will

third-party payer, such as a payroll service provider or

need to make arrangements with your financial institution

reporting agent, visit IRS.gov and enter “outsourcing payroll

ahead of time. Please check with your financial institution

duties” in the search box for helpful information on this topic.

regarding availability, deadlines, and costs. Your financial

For more information on the different types of third party

institution may charge you a fee for payments made this way.

payer arrangements, see section 16 in Pub. 15.

To learn more about the information you will need to provide

your financial institution to make a same-day wire payment,

Instructions for Form 941 (Rev. 12017)

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2017 Page 2

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