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 2

separately from Form 941-SS. For more information, see the

For an EFTPS deposit to be on time, you must

Instructions for Form 941-X, section 9 of Pub. 80, or visit

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

IRS.gov and enter “correcting employment taxes” in the

before the date the deposit is due. See section 8 of

search box.

CAUTION

Pub. 80 for details.

Employers can choose to file Forms 941-SS instead of

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

Form 944. Employers in American Samoa, Guam, the

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

Commonwealth of the Northern Mariana Islands, and the

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

U.S. Virgin Islands that would otherwise be required to file

deposit on time by using the Federal Tax Collection Service

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

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

notify the IRS if they want to file quarterly Forms 941-SS

need to make arrangements with your financial institution

instead of annual Form 944. To request to file quarterly

ahead of time. Please check with your financial institution

Forms 941-SS to report your social security and Medicare

regarding availability, deadlines, and costs. Your financial

taxes for the 2017 calendar year, you must either call the IRS

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

at 1-800-829-4933 (U.S. Virgin Islands only), or

To learn more about the information you will need to provide

267-941-1000 (toll call) between January 1, 2017, and April

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

3, 2017, or send a written request postmarked between

visit the IRS website at

IRS.gov/payments

and click on

January 1, 2017, and March 15, 2017. After you contact the

Same-day wire.

IRS, the IRS will send you a written notice that your filing

Timeliness of federal tax deposits. If a deposit is

requirement has been changed to Forms 941-SS. You must

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

receive written notice from the IRS to file Forms 941-SS

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

instead of Form 944 before you may file these forms. If you

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

don't receive this notice, you must file Form 944 for calendar

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

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

for deposit purposes includes only those legal holidays in the

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

District of Columbia. Legal holidays in the District of

Requesting to file Form 944 instead of Forms 941-SS. If

Columbia are provided in Pub. 80.

you’re required to file Forms 941-SS but believe your

Electronic filing and payment. Now, more than ever

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

before, businesses can enjoy the benefits of filing and paying

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

their federal taxes electronically. Whether you rely on a tax

941-SS by calling the IRS at 1-800-829-4933 (U.S. Virgin

professional or handle your own taxes, the IRS offers you

Islands only), or 267-941-1000 (toll call) between January 1,

convenient programs to make filing and paying easier. Spend

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

less time and worry on taxes and more time running your

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

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

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

For e-file, visit the IRS website at

IRS.gov/employmentefile

notice that your filing requirement has been changed to Form

for additional information.

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

For EFTPS, visit

eftps.gov

or call one of the numbers

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

provided under Federal tax deposits must be made by

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

electronic funds transfer (EFT), earlier.

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

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

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

taxes electronically, a valid employer identification

Federal tax deposits must be made by electronic funds

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

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

CAUTION

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

deposits. Generally, an EFT is made using the Electronic

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

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

penalties.

use EFTPS, you can arrange for your tax professional,

financial institution, payroll service, or other trusted third party

Electronic funds withdrawal (EFW). If you file Form

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

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

arrange for your financial institution to initiate a same-day

balance due in a single step using tax preparation software or

wire payment on your behalf. EFTPS is a free service

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

provided by the Department of Treasury. Services provided

federal tax deposits. For more information on paying your

by your tax professional, financial institution, payroll service,

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

or other third party may have a fee.

A fee may be charged to file electronically.

For more information on making federal tax deposits, see

Credit or debit card payments. You can pay the balance

section 8 of Pub. 80. To get more information about EFTPS

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

or to enroll in EFTPS, visit

eftps.gov

or call one of the

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

following numbers.

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

1-800-555-4477 (toll free; for use by U.S. Virgin Islands

visit the IRS website at IRS.gov/payments.

only)

Online payment agreement. You may be eligible to apply

1-800-733-4829 (TDD)

for an installment agreement online if you have a balance

1-800-244-4829 (Spanish)

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

303-967-5916 (toll call)

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

Additional information about EFTPS is available in Pub.

966.

Paid preparers must sign Form 941-SS. Paid preparers

must complete and sign the paid preparer's section of Form

941-SS.

-2-

Instructions for Form 941-SS (Rev. 1-2017)

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