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.
How to Order Forms, Instructions,
and Publications from the IRS
Visit
-10-
Instructions for Form 941 (Rev. 1-2016)