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

Required Notice to Employees About the

Without a

If you’re in . . .

payment . . .

With a payment . . .

Earned Income Credit (EIC)

Special filing addresses for

Department of the

Internal Revenue

To notify employees about the EIC, you must give the

exempt organizations; federal,

Treasury

Service

employees one of the following items.

state, and local governmental

Internal Revenue

P.O. Box 37941

Form W-2 which has the required information about the

entities; and Indian tribal

Service

Hartford, CT

EIC on the back of Copy B.

governmental entities;

Ogden, UT

06176-7941

A substitute Form W-2 with the same EIC information on

regardless of location

84201-0005

the back of the employee's copy that is on Copy B of Form

W-2.

Your filing address may have changed from that

Notice 797, Possible Federal Tax Refund Due to the

used to file your employment tax return in prior years.

Earned Income Credit (EIC).

Don't send Form 941 or any payments to the SSA.

Your written statement with the same wording as

CAUTION

Private delivery services can't deliver to P.O. boxes.

Notice 797.

For more information, see section 10 of Pub. 15 and Pub.

Depositing Your Taxes

596.

You must deposit all depository taxes electronically

Reconciling Forms 941 and Form W3

by EFT. For more information, see Federal tax

The IRS matches amounts reported on your four quarterly

deposits must be made by electronic funds transfer

CAUTION

Forms 941 with Form W-2 amounts totaled on your yearly

(EFT) under Reminders.

Form W-3, Transmittal of Wage and Tax Statements. If the

amounts don't agree, you may be contacted by the IRS or the

Must You Deposit Your Taxes?

Social Security Administration (SSA). The following amounts

You may have to deposit the federal income taxes you

are reconciled.

withheld and both the employer and employee social security

Federal income tax withholding.

taxes and Medicare taxes.

Social security wages.

If your total taxes after adjustments and credits

Social security tips.

(line 12) are less than $2,500 for the current quarter or

Medicare wages and tips.

the prior quarter (total taxes reported on line 10 if the

For more information, see section 12 of Pub. 15 and the

prior quarter was the fourth quarter of 2016), and you

Instructions for Schedule D (Form 941).

didn't incur a $100,000 nextday deposit obligation

during the current quarter. You don't have to make a

Where Should You File?

deposit. To avoid a penalty, you must pay the amount in full

with a timely filed return or you must deposit the amount

Where you file depends on whether you include a payment

timely. For more information on paying with a timely filed

with Form 941.

return, see the instructions for line 14, later. If you’re not sure

Without a

your total tax liability for the current quarter will be less than

If you’re in . . .

payment . . .

With a payment . . .

$2,500 (and your liability for the prior quarter wasn't less than

Connecticut

New Jersey

Department of the

Internal Revenue

$2,500), make deposits using the semiweekly or monthly

Delaware

New York

Treasury

Service

rules so you won't be subject to failure to deposit penalties.

District of

North Carolina

Internal Revenue

P.O. Box 804522

If your total taxes after adjustments and credits

Columbia

Ohio

Service

Cincinnati, OH

(line 12) are $2,500 or more for the current quarter and

Florida

Pennsylvania

Cincinnati, OH

45280-4522

Georgia

Rhode Island

45999-0005

the prior quarter (total taxes reported on line 10 if the

Illinois

South Carolina

prior quarter was the fourth quarter of 2016). You must

Indiana

Tennessee

make deposits according to your deposit schedule. See

Kentucky

Vermont

section 11 of Pub. 15 for information and rules about federal

Maine

Virginia

tax deposits.

Maryland

West Virginia

Massachusetts

Wisconsin

Michigan

You may reduce your deposits during the quarter by the

New Hampshire

amount of the COBRA premium assistance credit that will be

reflected on your Form 941-X, only if you use the claim

Alabama

Missouri

Department of the

Internal Revenue

process and not the adjustment process to claim the COBRA

Alaska

Montana

Treasury

Service

Arizona

Nebraska

Internal Revenue

P.O. Box 37941

premium assistance credit on your Form 941-X for the

Arkansas

Nevada

Service

Hartford, CT

quarter.

California

New Mexico

Ogden, UT

06176-7941

Colorado

North Dakota

84201-0005

The COBRA premium assistance credit is treated as a

Hawaii

Oklahoma

credit on the first day of the return period (that is, January 1,

Idaho

Oregon

April 1, July 1, or October 1). However, because the credit is

Iowa

South Dakota

Kansas

Texas

now claimed on Form 941-X filed after submission of the

Louisiana

Utah

Form 941, an employer that reduces its required deposits in

Minnesota

Washington

anticipation of the credit will receive a system-generated

Mississippi

Wyoming

notice reflecting a balance due and associated penalties and

No legal residence or principal

Internal Revenue

interest, if applicable. The balance due, including any related

place of business in any state

Service

penalties and interest, resulting from the reduction in

P.O. Box 409101

P.O. Box 37941

deposits in anticipation of the credit will be abated when the

Ogden, UT 84409

Hartford, CT

credit is applied. Such abatement will generally occur without

06176-7941

any further action from the employer.

Instructions for Form 941 (Rev. 12017)

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2017 Page 5

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