Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2017 Page 10
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11Don't change your tax liability on Schedule B (Form 941)
represent you before the IRS. If you want to expand your
by adjustments reported on any Forms 941-X.
designee's authorization, see Pub. 947.
Adjusting tax liability for the qualified small business
The authorization will automatically expire 1 year from the
payroll tax credit for increasing research activities re-
due date (without regard to extensions) for filing your Form
ported on line 11. Monthly schedule depositors and
941-SS. If you or your designee want to terminate the
semiweekly schedule depositors must account for the
authorization, write to the IRS office for your location using
qualified small business payroll tax credit for increasing
the Without a payment address under Where Should You
research activities (line 11) when reporting their tax liabilities
File, earlier.
on line 16 or Schedule B (Form 941). The total tax liability for
Part 5: Sign Here (Approved Roles)
the quarter must equal the amount reported on line 12.
Failure to account for the qualified small business payroll tax
Complete all information in Part 5 and sign Form 941-SS.
credit for increasing research activities on line 16 or
The following persons are authorized to sign the return for
Schedule B (Form 941) may cause line 12 to be less than the
each type of business entity.
total tax liability reported on line 16 or Schedule B (Form
941). Don't reduce the tax liability reported on line 16 or
• Sole proprietorship— The individual who owns the
Schedule B (Form 941) below zero.
business.
Part 3: Tell Us About Your Business
• Corporation (including a limited liability company
(LLC) treated as a corporation)— The president, vice
In Part 3, answer only those questions that apply to your
president, or other principal officer duly authorized to sign.
business. If the questions don't apply, leave them blank and
• Partnership (including an LLC treated as a partner-
go to Part 4.
ship) or unincorporated organization— A responsible
and duly authorized member, partner, or officer having
17. If Your Business Has Closed . . .
knowledge of its affairs.
If you go out of business or stop paying wages, you must file
• Single-member LLC treated as a disregarded entity for
a final return. To tell the IRS that a particular Form 941-SS is
federal income tax purposes— The owner of the LLC or a
your final return, check the box on line 17 and enter the date
principal officer duly authorized to sign.
you last paid wages in the space provided. For additional
filing requirements, see If Your Business Has Closed, earlier.
• Trust or estate— The fiduciary.
18. If You’re a Seasonal Employer . . .
Form 941-SS may be signed by a duly authorized agent of
the taxpayer if a valid power of attorney has been filed.
If you hire employees seasonally—such as for summer or
winter only—check the box on line 18. Checking the box tells
Alternative signature method. Corporate officers or duly
the IRS not to expect four Forms 941-SS from you
authorized agents may sign Form 941-SS by rubber stamp,
throughout the year because you haven't paid wages
mechanical device, or computer software program. For
regularly.
details and required documentation, see Rev. Proc. 2005-39,
2005-28 I.R.B 82, available at
IRS.gov/irb/2005-28_IRB/
Generally, we won't ask about unfiled returns if you file at
ar16.html.
least one return showing tax due each year. However, you
must check the box every time you file a Form 941-SS.
Paid Preparer Use Only
Also, when you complete Form 941-SS, be sure to check
A paid preparer must sign Form 941-SS and provide the
the box on the top of the form that corresponds to the quarter
information in the Paid Preparer Use Only section of Part 5 if
reported.
the preparer was paid to prepare Form 941-SS and isn't an
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
Third-party Designee?
a copy of the return in addition to the copy to be filed with the
IRS.
If you want to allow an employee, a paid tax preparer, or
If you’re a paid preparer, enter your preparer tax
another person to discuss your Form 941-SS with the IRS,
identification number (PTIN) in the space provided. Include
check the “Yes” box in Part 4. Enter the name, phone
your complete address. If you work for a firm, enter the firm's
number, and the five-digit personal identification number
name and the EIN of the firm. You can apply for a PTIN
(PIN) of the specific person to speak with—not the name of
online or by filing Form W-12. For more information about
the firm that prepared your tax return. The designee may
applying for a PTIN online, visit the IRS website at
IRS.gov/
choose any five numbers as his or her PIN.
ptin. You can't use your PTIN in place of the EIN of the tax
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
Respond to certain IRS notices that you’ve shared with
workers are employees or independent contractors for
your designee about math errors and return preparation. The
federal tax purposes.
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
-10-
Instructions for Form 941-SS (Rev. 1-2017)
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