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

When Must You File?

Businesses needing an EIN must apply for a number and use

it throughout the life of the business on all tax returns,

payments, and reports.

File your initial Form 941 for the quarter in which you first paid

wages that are subject to social security and Medicare taxes

Your business should have only one EIN. If you have more

or subject to federal income tax withholding. See the table

than one and aren't sure which one to use, write to the IRS

titled When To File Form 941, later.

office where you file your returns (using the Without a

payment address under Where Should You File, later) or call

Then you must file for every quarter after that—every 3

the IRS at 1-800-829-4933.

months—even if you have no taxes to report, unless you’re a

If you don't have an EIN, you may apply for one online by

seasonal employer or are filing your final return. See

visiting the IRS website at IRS.gov/ein. You may also apply

Seasonal employers and If Your Business Has Closed,

for an EIN by faxing or mailing Form SS-4 to the IRS. If you

earlier.

haven't received your EIN by the due date of Form 941, write

File Form 941 only once for each quarter. If you filed

“Applied For” and the date you applied in this entry space.

electronically, don't file a paper Form 941. For more

If you’re filing your tax return electronically, a valid

information about filing Form 941 electronically, see

EIN is required at the time the return is filed. If a valid

Electronic filing and payment, earlier.

EIN isn't provided, the return won't be accepted. This

CAUTION

may result in penalties.

When To File Form 941

Always be sure the EIN on the form you file exactly

Your Form 941 is due by the last day of the month that follows the end of the

matches the EIN the IRS assigned to your business.

quarter.

TIP

Don't use your SSN or ITIN on forms that ask for an

Form 941

EIN. Filing a Form 941 with an incorrect EIN or using another

The Quarter Includes . . .

Quarter Ends

Is Due

business's EIN may result in penalties and delays in

1. January, February, March

March 31

April 30

processing your return.

2. April, May, June

June 30

July 31

If you change your business name, business address,

3. July, August, September

September 30

October 31

or responsible party... Notify the IRS immediately if you

4. October, November, December

December 31

January 31

change your business name, business address, or

For example, you generally must report wages you pay

responsible party.

during the first quarter—which is January through March—by

Write to the IRS office where you file your returns (using

April 30. If you made timely deposits in full payment of your

the Without a payment address under Where Should You

taxes for the quarter, you may file by the 10th day of the

File, later) to notify the IRS of any business name change.

second month that follows the end of the quarter. For

See Pub.1635 to see if you need to apply for a new EIN.

example, you may file Form 941 by May 10 if you made

Complete and mail Form 8822-B to notify the IRS of a

timely deposits in full payment of your taxes for the first

business address or responsible party change. Don't mail

quarter.

Form 8822-B with your Form 941. For a definition of

“responsible party” see the Form 8822-B instructions.

If we receive Form 941 after the due date, we will treat

Form 941 as filed on time if the envelope containing Form

Check the Box for the Quarter

941 is properly addressed, contains sufficient postage, and is

Under “Report for this Quarter of 2017” at the top of Form

postmarked by the U.S. Postal Service on or before the due

941, check the appropriate box of the quarter for which

date, or sent by an IRS-designated private delivery service

you’re filing. Make sure the quarter checked is the same as

on or before the due date. If you don't follow these

shown on any attached Schedule B (Form 941), Report of

guidelines, we generally will consider Form 941 filed when it

Tax Liability for Semiweekly Schedule Depositors.

is actually received. See Pub. 15 for more information on

IRS-designated private delivery services.

Completing and Filing Form 941

If any due date for filing falls on a Saturday, Sunday, or

Make entries on Form 941 as follows to enable accurate

legal holiday, you may file your return on the next business

scanning and processing.

day.

Use 10-point Courier font (if possible) for all entries if

How Should You Complete Form 941?

you’re typing or using a computer to complete your form.

Portable Document Format (PDF) forms on IRS.gov have

fillable fields with acceptable font specifications.

Type or print your EIN, name, and address in the spaces

Don't enter dollar signs and decimal points. Commas are

provided. Also enter your name and EIN on the top of page 2.

optional. Enter dollars to the left of the preprinted decimal

Don't use your social security number (SSN) or individual

point and cents to the right of it.

taxpayer identification number (ITIN). Generally, enter the

Leave blank any data field (except lines 1, 2, and 12) with

business (legal) name you used when you applied for your

a value of zero.

EIN on Form SS-4. For example, if you’re a sole proprietor,

Enter negative amounts using a minus sign (if possible).

enter “Haleigh Smith” on the “Name” line and “Haleigh's

Otherwise, use parentheses.

Cycles” on the “Trade name” line. Leave the “Trade name”

Enter your name and EIN on all pages and attachments.

line blank if it is the same as your “Name.”

Staple multiple sheets in the upper left corner when filing.

Employer identification number (EIN). To make sure

businesses comply with federal tax laws, the IRS monitors

tax filings and payments by using a numerical system to

identify taxpayers. A unique nine-digit EIN is assigned to all

corporations, partnerships, and some sole proprietors.

Instructions for Form 941 (Rev. 12017)

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2017 Page 4

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