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 5
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11Also see Rev. Proc. 2004-53 for more information. You can
If you’re filing your tax return electronically, a valid
find Rev. Proc. 2004-53 on page 320 of I.R.B. 2004-34 at
EIN is required at the time the return is filed. If a valid
!
IRS.gov/pub/irs-irbs/irb04-34.pdf.
EIN isn't provided, the return won't be accepted. This
CAUTION
Where Should You File?
may result in penalties.
Where you file depends on whether you include a payment
Always be sure the EIN on the form you file exactly
with Form 941-SS.
matches the EIN the IRS assigned to your business.
TIP
Without a
Don't use your SSN or ITIN on forms that ask for an
If you’re in . . .
payment . . .
With a payment . . .
EIN. Filing a Form 941-SS with an incorrect EIN or using
American Samoa, Guam,
Internal Revenue
Internal Revenue
another business's EIN may result in penalties and delays in
Commonwealth of the Northern
Service
Service
processing your return.
Mariana Islands, U.S. Virgin
P.O. Box 409101
P.O. Box 37941
Islands
Ogden, UT 84409
Hartford, CT
If you change your business name, business address,
06176-7941
or responsible party... Notify the IRS immediately if you
Special filing addresses for
Department of the
Internal Revenue
change your business name, business address, or
exempt organizations; federal,
Treasury
Service
responsible party.
state, and local governmental
Internal Revenue
P.O. Box 37941
Write to the IRS office where you file your returns (using
entities; and Indian tribal
Service
Hartford, CT
the Without a payment address under Where Should You
governmental entities;
Ogden, UT
06176-7941
File, later) to notify the IRS of any business name change.
regardless of location
84201-0005
See Pub. 1635 to see if you need to apply for a new EIN.
Complete and mail Form 8822-B to notify the IRS of a
Your filing address may have changed from that
business address or responsible party change. Don't mail
used to file your employment tax return in prior years.
!
Form 8822-B with your Form 941-SS. For a definition of
Don't send Form 941-SS or any payments to the
“responsible party” see the Form 8822-B instructions.
CAUTION
SSA. Private delivery services can't deliver to P.O. boxes.
Check the Box for the Quarter
Depositing Your Taxes
Under “Report for this Quarter of 2017” at the top of Form
941-SS, check the appropriate box of the quarter for which
You must deposit all depository taxes electronically
you're filing. Make sure the quarter checked is the same as
by EFT. For more information, see Federal tax
!
shown on any attached Schedule B (Form 941), Report of
deposits must be made by electronic funds transfer
Tax Liability for Semiweekly Schedule Depositors.
CAUTION
(EFT) under Reminders.
Completing and Filing Form 941-SS
Must You Deposit Your Taxes?
Make entries on Form 941-SS as follows to enable accurate
processing.
You may have to deposit both the employer and employee
Use 10-point Courier font (if possible) for all entries if
social security taxes and Medicare taxes.
you’re typing or using a computer to complete your form.
If your total taxes after adjustments and credits
Portable Document Format (PDF) forms on IRS.gov have
(line 12) are less than $2,500 for the current quarter or
fillable fields with acceptable font specifications.
the prior quarter (total taxes reported on line 10 if the
Don't enter dollar signs and decimal points. Commas are
prior quarter was the fourth quarter of 2016), and you
optional. Enter dollars to the left of the preprinted decimal
didn't incur a $100,000 next-day deposit obligation
point and cents to the right of it.
during the current quarter. You don't have to make a
Leave blank any data field (except lines 1 and 12) with a
deposit. To avoid a penalty, you must pay the amount in full
value of zero.
with a timely filed return or you must deposit the amount
Enter negative amounts using a minus sign (if possible).
timely. For more information on paying with a timely filed
Otherwise, use parentheses.
return, see the instructions for line 14, later. If you’re not sure
Enter your name and EIN on all pages and attachments.
your total tax liability for the current quarter will be less than
Staple multiple sheets in the upper left corner when filing.
$2,500, (and your liability for the prior quarter wasn't less
than $2,500), make deposits using the semiweekly or
Reconciling Forms 941-SS and W-3SS
monthly rules so you won't be subject to failure to deposit
penalties.
The IRS matches amounts reported on your four quarterly
If your total taxes after adjustments and credits
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or W-2VI
(line 12) are $2,500 or more for the current quarter and
amounts totaled on your yearly Form W-3SS, Transmittal of
the prior quarter (total taxes reported on line 10 if the
Wage and Tax Statements. If the amounts don't agree, you
prior quarter was the fourth quarter of 2016). You must
may be contacted by the IRS or the Social Security
make deposits according to your deposit schedule. See
Administration (SSA). The following amounts are reconciled.
section 8 of Pub. 80 for information and rules about federal
Social security wages.
tax deposits.
Social security tips.
You may reduce your deposits during the quarter by the
Medicare wages and tips.
amount of the COBRA premium assistance credit that will be
Use Schedule D (Form 941) to explain certain wage, tax,
reflected on your Form 941-X, only if you use the claim
and payment discrepancies between Forms 941-SS and
process and not the adjustment process to claim the COBRA
Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, and W-2c,
premium assistance credit on your Form 941-X for the
Corrected Wage and Tax Statement, that were caused by
quarter.
acquisitions, statutory mergers, or consolidations. For more
information, see the Instructions for Schedule D (Form 941).
-5-
Instructions for Form 941-SS (Rev. 1-2017)
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