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

Other IRS Forms, Notices, and

authorization, write to the IRS office for your location using

the Without a payment address under Where Should You

Publications You May Need

File, earlier.

Part 5:Sign Here (Approved Roles)

•

Form SS-4, Application for Employer Identification Number

Complete all information in Part 5 and sign Form 941. The

•

Form W-2, Wage and Tax Statement

following persons are authorized to sign the return for each

type of business entity.

•

Form W-2c, Corrected Wage and Tax Statement

• Sole proprietorship— The individual who owns the

•

Form W-3, Transmittal of Wage and Tax Statements

business.

•

Form W-3c, Transmittal of Corrected Wage and Tax Statements

• Corporation (including a limited liability company

(LLC) treated as a corporation)— The president, vice

•

Form W-4, Employee's Withholding Allowance Certificate

president, or other principal officer duly authorized to sign.

•

Form 940, Employer's Annual Federal Unemployment (FUTA)

• Partnership (including an LLC treated as a partner-

Tax Return

ship) or unincorporated organization— A responsible

and duly authorized member, partner, or officer having

•

Form 941-X, Adjusted Employer's QUARTERLY Federal Tax

Return or Claim for Refund

knowledge of its affairs.

• Single member LLC treated as a disregarded entity for

•

Form 943, Employer's Annual Federal Tax Return for Agricultural

federal income tax purposes— The owner of the LLC or a

Employees

principal officer duly authorized to sign.

•

Form 944, Employer's ANNUAL Federal Tax Return

• Trust or estate— The fiduciary.

•

Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return

Form 941 may be signed by a duly authorized agent of the

or Claim for Refund

taxpayer if a valid power of attorney has been filed.

•

Form 8027, Employer's Annual Information Return of Tip Income

Alternative signature method. Corporate officers or duly

and Allocated Tips

authorized agents may sign Form 941 by rubber stamp,

•

Form 8655, Reporting Agent Authorization

mechanical device, or computer software program. For

details and required documentation, see Rev. Proc. 2005-39,

•

Notice 797, Possible Federal Tax Refund Due to the Earned

2005-28 I.R.B. 82, at

Income Credit (EIC)

ar16.html.

•

Pub. 15, Employer's Tax Guide

Paid Preparer Use Only

•

Pub. 15-A, Employer's Supplemental Tax Guide

A paid preparer must sign Form 941 and provide the

information in the Paid Preparer Use Only section of Part 5 if

•

Pub. 15-B, Employer's Tax Guide to Fringe Benefits

the preparer was paid to prepare Form 941 and isn't an

•

Pub. 596, Earned Income Credit

employee of the filing entity. Paid preparers must sign paper

returns with a manual signature. The preparer must give you

•

Pub. 1244, Employee's Daily Record of Tips and Report to

a copy of the return in addition to the copy to be filed with the

Employer

IRS.

•

Pub. 926, Household Employer's Tax Guide

If you are a paid preparer, enter your Preparer Tax

•

Schedule B (Form 941), Report of Tax Liability for Semiweekly

Identification Number (PTIN) in the space provided. Include

Schedule Depositors

your complete address. If you work for a firm, enter the firm's

name and the EIN of the firm. You can apply for a PTIN

•

Schedule D (Form 941), Report of Discrepancies Caused by

online or by filing Form W-12. For more information about

Acquisitions, Statutory Mergers, or Consolidations

applying for a PTIN online, visit the IRS website at

•

Schedule H (Form 1040), Household Employment Taxes

You can't use your PTIN in place of the EIN

of the tax preparation firm.

•

Schedule R (Form 941), Allocation Schedule for Aggregate Form

941 Filers

Generally, don't complete this section if you are filing the

return as a reporting agent and have a valid Form 8655 on

file with the IRS. However, a reporting agent must complete

this section if the reporting agent offered legal advice, for

example, advising the client on determining whether its

workers are employees or independent contractors for

federal tax purposes.

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Instructions for Form 941 (Rev. 1-2016)

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2016 Page 10

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