Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2017 Page 13

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Form W-2GU, Guam Wage and Tax Statement
Alternative signature method. Corporate officers or duly
Form W-2VI, U.S. Virgin Islands Wage and Tax Statement
authorized agents may sign Form 941-X by rubber stamp,
Form W-3SS, Transmittal of Wage and Tax Statements
mechanical device, or computer software program. For details
Form W-2c, Corrected Wage and Tax Statement
and required documentation, see Rev. Proc. 2005-39. You can
Form W-3c, Transmittal of Corrected Wage and Tax
find Rev. Proc. 2005-39, 2005-28 I.R.B. 82, at
Statements
2005-28_IRB/ar16.html.
Instructions for Form 843
Paid Preparer Use Only
Instructions for Form 941
Instructions for Schedule B (Form 941)
A paid preparer must sign Form 941-X and provide the
Instructions for Form 941-SS
information in the Paid Preparer Use Only section of Part 5 if the
preparer was paid to prepare Form 941-X and is not an
Pub. 15 (Circular E), Employer's Tax Guide
employee of the filing entity. Paid preparers must sign paper
Pub. 80 (Circular SS), Federal Tax Guide for Employers in the
returns with a manual signature. The preparer must give you a
U.S. Virgin Islands, Guam, American Samoa, and the
copy of the return in addition to the copy to be filed with the IRS.
Commonwealth of the Northern Mariana Islands
Pub. 966, Electronic Federal Tax Payment System: A Guide
If you are a paid preparer, enter your Preparer Tax
To Getting Started
Identification Number (PTIN) in the space provided. Include your
complete address. If you work for a firm, enter the firm's name
Paperwork Reduction Act Notice We ask for the information
and the EIN of the firm. You can apply for a PTIN online or by
on Form 941-X to carry out the Internal Revenue laws of the
filing Form W-12, IRS Paid Preparer Tax Identification Number
United States. We need it to figure and collect the right amount
(PTIN) Application and Renewal. For more information about
of tax. Subtitle C, Employment Taxes, of the Internal Revenue
applying for a PTIN online, visit the IRS website at
Code imposes employment taxes, including federal income tax
ptin. You cannot use your PTIN in place of the EIN of the tax
withholding, on wages. This form is used to determine the
preparation firm.
amount of taxes that you owe. Section 6011 requires you to
Generally, you are not required to complete this section if you
provide the requested information if the tax is applicable to you.
are filing the return as a reporting agent and have a valid Form
8655, Reporting Agent Authorization, on file with the IRS.
You are not required to provide the information requested on
However, a reporting agent must complete this section if the
a form that is subject to the Paperwork Reduction Act unless the
reporting agent offered legal advice, for example, advising the
form displays a valid OMB control number. Books and records
client on determining whether its workers are employees or
relating to a form or instructions must be retained as long as their
independent contractors for federal tax purposes.
contents may become material in the administration of any
Internal Revenue law.
How Can You Order Forms,
The time needed to complete and file Form 941-X will vary
Instructions, and Publications from
depending on individual circumstances. The estimated average
time is:
the IRS?
Recordkeeping
16 hr., 15 min.
. . . . . . . . . . . . . . . . . . . . . . .
Visit the IRS website at formspubs.
Learning about the law or the form
30 min.
. . . . . . . . . . . .
Preparing and sending the form to the IRS
47 min.
. . . . . . . .
Call 1-800-TAX-FORM (1-800-829-3676).
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 941-X simpler, we
would be happy to hear from you. You can send us comments
Additional Information
from formspubs. Click on More Information and
then click on Give us feedback. Or you can send your comments
You may find the following products helpful when using Form
to: Tax Forms and Publications Division, 1111 Constitution Ave.
941-X.
NW, IR-6526, Washington, DC 20224. Do not send Form 941-X
Form W-2, Wage and Tax Statement
to this address. Instead, see Where Should You File Form
Form W-3, Transmittal of Wage and Tax Statements
941-X, earlier.
General Instructions for Forms W-2 and W-3
Form W-2AS, American Samoa Wage and Tax Statement
Form W-2CM, Wage and Tax Statement (Northern Mariana
Islands)
-13-
Instructions for Form 941-X (Rev. 4-2015)

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Parent category: Financial