Instructions for IRS Form 941-ss - Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

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Instructions for Form 941-SS
Department of the Treasury
Internal Revenue Service
(Rev. January 2018)
Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless
filed with that amended income tax return must meet certain
otherwise noted.
procedural requirements provided in section 4.02 of Notice
2017-23. If the payroll tax credit is elected on an amended
Future Developments
income tax return filed under Notice 2017-23, the payroll tax
credit is allowed against the employer share of social security
For the latest information about developments related to
tax for the quarter that begins after the amended income tax
Form 941-SS and its instructions, such as legislation enacted
return is filed. The payroll tax credit can't be applied to an
after they were published, go to IRS.gov/Form941SS.
earlier quarter.
What's New
Certification program for professional employer organi-
zations. The Tax Increase Prevention Act of 2014 required
Social security and Medicare tax for 2018. The social
the IRS to establish a voluntary certification program for
security tax rate is 6.2% each for the employee and
professional employer organizations (PEOs). PEOs handle
employer, unchanged from 2017. The social security wage
various payroll administration and tax reporting
base limit is $128,400.
responsibilities for their business clients and are typically
The Medicare tax rate is 1.45% each for the employee
paid a fee based on payroll costs. To become and remain
and employer, unchanged from 2017. There is no wage base
certified under the certification program, certified
limit for Medicare tax.
professional employer organizations (CPEOs) must meet
Social security and Medicare taxes apply to the wages of
various requirements described in sections 3511 and 7705
household workers you pay $2,100 or more in cash wages in
and related published guidance. Certification as a CPEO
2018. Social security and Medicare taxes apply to election
may affect the employment tax liabilities of both the CPEO
workers who are paid $1,800 or more in cash or an
and its customers. A CPEO is generally treated as the
equivalent form of compensation in 2018.
employer of any individual who performs services for a
Reminders
customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and the
customer (CPEO contract), but only for wages and other
Qualified small business payroll tax credit for increas-
compensation paid to the individual by the CPEO. For more
ing research activities. For tax years beginning after
information, go to IRS.gov/CPEO.
December 31, 2015, a qualified small business may elect to
claim up to $250,000 of its credit for increasing research
CPEOs generally must file Form 941-SS and Schedule R
activities as a payroll tax credit against the employer share of
(Form 941), Allocation Schedule for Aggregate Form 941
social security tax. The portion of the credit used against the
Filers, electronically. For more information about a CPEO’s
employer share of social security tax is allowed in the first
requirement to file electronically, see Rev. Proc. 2017-14,
calendar quarter beginning after the date that the qualified
2017-3 I.R.B. 426, available at
IRS.gov/irb/2017-03_IRB/
small business filed its income tax return. The election and
ar14.html.
determination of the credit amount that will be used against
Work opportunity tax credit for qualified tax-exempt or-
the employer share of social security tax are made on Form
ganizations hiring qualified veterans. The work
6765, Credit for Increasing Research Activities. The amount
opportunity tax credit is available for eligible unemployed
from Form 6765, line 44, must then be reported on Form
veterans who begin work on or after November 22, 2011, and
8974, Qualified Small Business Payroll Tax Credit for
before January 1, 2020. Qualified tax-exempt organizations
Increasing Research Activities. Form 8974 is used to
that hire eligible unemployed veterans can claim the work
determine the amount of the credit that can be used in the
opportunity tax credit against their payroll tax liability using
current quarter. The amount from Form 8974, line 12, is
Form 5884-C. For more information, go to IRS.gov/WOTC.
reported on Form 941-SS, line 11. If you are claiming the
research payroll tax credit on your Form 941-SS, you must
COBRA premium assistance credit. Effective for tax
attach Form 8974 to that Form 941-SS. For more information
periods beginning after December 31, 2013, the credit for
about the payroll tax credit, see Notice 2017-23, 2017-16
COBRA premium assistance payments can't be claimed on
I.R.B. 1100, available at
IRS.gov/irb/
2017-16_IRB/ar07.html.
Form 941-SS. Instead, after filing your Form 941-SS, file
Also see
Adjusting tax liability for the qualified small business
Form 941-X, Adjusted Employer's QUARTERLY Federal Tax
payroll tax credit for increasing research activities reported
Return or Claim for Refund, to claim the COBRA premium
on line
11, later.
assistance credit. Filing a Form 941-X before filing a Form
941-SS for the quarter may result in errors or delays in
The payroll tax credit must generally be elected on an
processing your Form 941-X. For more information, go to
original income tax return that is timely filed (including
IRS.gov/COBRACredit.
extensions). However, Notice 2017-23 provides a limited
exception to that rule, allowing a qualified small business that
If you’re entitled to claim the COBRA premium
timely files its income tax return for a tax year beginning after
assistance credit, but aren't otherwise required to file
TIP
December 31, 2015, but fails to make the payroll tax credit
Form 941-SS, file a Form 941-SS with -0- entered on
election, to make the election on an amended income tax
line 14 before filing a Form 941-X to claim the credit.
return filed on or before December 31, 2017. The Form 6765
Feb 21, 2018
Cat. No. 35530F
Instructions for Form 941-SS
Department of the Treasury
Internal Revenue Service
(Rev. January 2018)
Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless
filed with that amended income tax return must meet certain
otherwise noted.
procedural requirements provided in section 4.02 of Notice
2017-23. If the payroll tax credit is elected on an amended
Future Developments
income tax return filed under Notice 2017-23, the payroll tax
credit is allowed against the employer share of social security
For the latest information about developments related to
tax for the quarter that begins after the amended income tax
Form 941-SS and its instructions, such as legislation enacted
return is filed. The payroll tax credit can't be applied to an
after they were published, go to IRS.gov/Form941SS.
earlier quarter.
What's New
Certification program for professional employer organi-
zations. The Tax Increase Prevention Act of 2014 required
Social security and Medicare tax for 2018. The social
the IRS to establish a voluntary certification program for
security tax rate is 6.2% each for the employee and
professional employer organizations (PEOs). PEOs handle
employer, unchanged from 2017. The social security wage
various payroll administration and tax reporting
base limit is $128,400.
responsibilities for their business clients and are typically
The Medicare tax rate is 1.45% each for the employee
paid a fee based on payroll costs. To become and remain
and employer, unchanged from 2017. There is no wage base
certified under the certification program, certified
limit for Medicare tax.
professional employer organizations (CPEOs) must meet
Social security and Medicare taxes apply to the wages of
various requirements described in sections 3511 and 7705
household workers you pay $2,100 or more in cash wages in
and related published guidance. Certification as a CPEO
2018. Social security and Medicare taxes apply to election
may affect the employment tax liabilities of both the CPEO
workers who are paid $1,800 or more in cash or an
and its customers. A CPEO is generally treated as the
equivalent form of compensation in 2018.
employer of any individual who performs services for a
Reminders
customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and the
customer (CPEO contract), but only for wages and other
Qualified small business payroll tax credit for increas-
compensation paid to the individual by the CPEO. For more
ing research activities. For tax years beginning after
information, go to IRS.gov/CPEO.
December 31, 2015, a qualified small business may elect to
claim up to $250,000 of its credit for increasing research
CPEOs generally must file Form 941-SS and Schedule R
activities as a payroll tax credit against the employer share of
(Form 941), Allocation Schedule for Aggregate Form 941
social security tax. The portion of the credit used against the
Filers, electronically. For more information about a CPEO’s
employer share of social security tax is allowed in the first
requirement to file electronically, see Rev. Proc. 2017-14,
calendar quarter beginning after the date that the qualified
2017-3 I.R.B. 426, available at
IRS.gov/irb/2017-03_IRB/
small business filed its income tax return. The election and
ar14.html.
determination of the credit amount that will be used against
Work opportunity tax credit for qualified tax-exempt or-
the employer share of social security tax are made on Form
ganizations hiring qualified veterans. The work
6765, Credit for Increasing Research Activities. The amount
opportunity tax credit is available for eligible unemployed
from Form 6765, line 44, must then be reported on Form
veterans who begin work on or after November 22, 2011, and
8974, Qualified Small Business Payroll Tax Credit for
before January 1, 2020. Qualified tax-exempt organizations
Increasing Research Activities. Form 8974 is used to
that hire eligible unemployed veterans can claim the work
determine the amount of the credit that can be used in the
opportunity tax credit against their payroll tax liability using
current quarter. The amount from Form 8974, line 12, is
Form 5884-C. For more information, go to IRS.gov/WOTC.
reported on Form 941-SS, line 11. If you are claiming the
research payroll tax credit on your Form 941-SS, you must
COBRA premium assistance credit. Effective for tax
attach Form 8974 to that Form 941-SS. For more information
periods beginning after December 31, 2013, the credit for
about the payroll tax credit, see Notice 2017-23, 2017-16
COBRA premium assistance payments can't be claimed on
I.R.B. 1100, available at
IRS.gov/irb/
2017-16_IRB/ar07.html.
Form 941-SS. Instead, after filing your Form 941-SS, file
Also see
Adjusting tax liability for the qualified small business
Form 941-X, Adjusted Employer's QUARTERLY Federal Tax
payroll tax credit for increasing research activities reported
Return or Claim for Refund, to claim the COBRA premium
on line
11, later.
assistance credit. Filing a Form 941-X before filing a Form
941-SS for the quarter may result in errors or delays in
The payroll tax credit must generally be elected on an
processing your Form 941-X. For more information, go to
original income tax return that is timely filed (including
IRS.gov/COBRACredit.
extensions). However, Notice 2017-23 provides a limited
exception to that rule, allowing a qualified small business that
If you’re entitled to claim the COBRA premium
timely files its income tax return for a tax year beginning after
assistance credit, but aren't otherwise required to file
TIP
December 31, 2015, but fails to make the payroll tax credit
Form 941-SS, file a Form 941-SS with -0- entered on
election, to make the election on an amended income tax
line 14 before filing a Form 941-X to claim the credit.
return filed on or before December 31, 2017. The Form 6765
Feb 21, 2018
Cat. No. 35530F
wire payment on your behalf. EFTPS is a free service
Aggregate Form 941-SS filers. Agents and CPEOs must
provided by the Department of Treasury. Services provided
complete Schedule R (Form 941) when filing an aggregate
by your tax professional, financial institution, payroll service,
Form 941-SS. Aggregate Forms 941-SS are filed by agents
or other third party may have a fee.
approved by the IRS under section 3504. To request
approval to act as an agent for an employer, the agent files
For more information on making federal tax deposits, see
Form 2678 with the IRS. Aggregate Forms 941-SS are also
section 8 of Pub. 80. To get more information about EFTPS
filed by CPEOs approved by the IRS under section 7705.
or to enroll in EFTPS, go to
EFTPS.gov
or call one of the
CPEOs file Form 8973, Certified Professional Employer
following numbers.
Organization/Customer Reporting Agreement, to notify the
1-800-555-4477 (toll free; for use by U.S. Virgin Islands
IRS that they started or ended a service contract with a
only)
customer. CPEOs generally must file Form 941-SS and
1-800-733-4829 (TDD)
Schedule R (Form 941) electronically. For more information
1-800-244-4829 (Spanish)
about a CPEO’s requirement to file electronically, see Rev.
303-967-5916 (toll call)
Proc. 2017-14, 2017-3 I.R.B. 426, available at
IRS.gov/irb/
Additional information about EFTPS is available in Pub.
2017-03_IRB/ar14.html.
966.
Correcting a previously filed Form 941-SS. If you
For an EFTPS deposit to be on time, you must
discover an error on a previously filed Form 941-SS, make
submit the deposit by 8 p.m. Eastern time the day
!
the correction using Form 941-X. Form 941-X is filed
before the date the deposit is due. See section 8 of
CAUTION
separately from Form 941-SS. For more information, see the
Pub. 80 for details.
Instructions for Form 941-X, section 9 of Pub. 80, or go to
Same-day wire payment option. If you fail to submit a
IRS.gov/CorrectingEmploymentTaxes.
deposit transaction on EFTPS by 8 p.m. Eastern time the day
Employers can choose to file Forms 941-SS instead of
before the date a deposit is due, you can still make your
Form 944. Employers in American Samoa, Guam, the
deposit on time by using the Federal Tax Collection Service
Commonwealth of the Northern Mariana Islands, and the
(FTCS). To use the same-day wire payment method, you will
U.S. Virgin Islands that would otherwise be required to file
need to make arrangements with your financial institution
Form 944, Employer's ANNUAL Federal Tax Return, can
ahead of time. Please check with your financial institution
notify the IRS if they want to file quarterly Forms 941-SS
regarding availability, deadlines, and costs. Your financial
instead of annual Form 944. To request to file quarterly
institution may charge you a fee for payments made this way.
Forms 941-SS to report your social security and Medicare
To learn more about the information you will need to give
taxes for the 2018 calendar year, you must either call the IRS
your financial institution to make a same-day wire payment,
at 800-829-4933 (U.S. Virgin Islands only), or 267-941-1000
go to IRS.gov/SameDayWire.
(toll call) between January 1, 2018, and April 2, 2018, or
Timeliness of federal tax deposits. If a deposit is
send a written request postmarked between January 1, 2018,
required to be made on a day that isn't a business day, the
and March 15, 2018. After you contact the IRS, the IRS will
deposit is considered timely if it is made by the close of the
send you a written notice that your filing requirement has
next business day. A business day is any day other than a
been changed to Forms 941-SS. You must receive written
Saturday, Sunday, or legal holiday. The term “legal holiday”
notice from the IRS to file Forms 941-SS instead of Form 944
for deposit purposes includes only those legal holidays in the
before you may file these forms. If you don't receive this
District of Columbia. Legal holidays in the District of
notice, you must file Form 944 for calendar year 2018. See
Columbia are provided in section 8 of Pub. 80.
Rev. Proc. 2009-51, 2009-45 I.R.B. 625, available at
Electronic filing and payment. Now, more than ever
IRS.gov/irb/2009-45_IRB/ar12.html.
before, businesses can enjoy the benefits of filing and paying
Requesting to file Form 944 instead of Forms 941-SS. If
their federal taxes electronically. Whether you rely on a tax
you’re required to file Forms 941-SS but believe your
professional or handle your own taxes, the IRS offers you
employment taxes for the calendar year will be $1,000 or
convenient programs to make filing and paying easier. Spend
less, you may request to file Form 944 instead of Forms
less time and worry on taxes and more time running your
941-SS by calling the IRS at 1-800-829-4933 (U.S. Virgin
business. Use e-file and EFTPS to your benefit.
Islands only), or 267-941-1000 (toll call) between January 1,
For e-file, go to
IRS.gov/EmploymentEfile
for additional
2018, and April 2, 2018, or sending a written request
information. A fee may be charged to file electronically.
postmarked between January 1, 2018, and March 15, 2018.
For EFTPS, go to
EFTPS.gov
or call one of the numbers
After you contact the IRS, the IRS will send you a written
provided under
Federal tax deposits must be made by
notice that your filing requirement has been changed to Form
electronic funds transfer
(EFT), earlier.
944. You must receive written notice from the IRS to file Form
If you’re filing your tax return or paying your federal
944 instead of Forms 941-SS before you may file this form. If
taxes electronically, a valid employer identification
you don't receive this notice, you must file Forms 941-SS for
!
number (EIN) is required at the time the return is filed
calendar year 2018. See Rev. Proc. 2009-51, 2009-45 I.R.B.
CAUTION
or the payment is made. If a valid EIN isn't provided, the
625, available at IRS.gov/irb/2009-45_IRB/ar12.html.
return or payment won't be processed. This may result in
Federal tax deposits must be made by electronic funds
penalties. See
Employer identification
number, later, for
transfer (EFT). You must use EFT to make all federal tax
information about applying for an EIN.
deposits. Generally, an EFT is made using the Electronic
Electronic funds withdrawal (EFW). If you file Form
Federal Tax Payment System (EFTPS). If you don't want to
941-SS electronically, you can e-file and use EFW to pay the
use EFTPS, you can arrange for your tax professional,
balance due in a single step using tax preparation software or
financial institution, payroll service, or other trusted third party
through a tax professional. However, don't use EFW to make
to make electronic deposits on your behalf. Also, you may
arrange for your financial institution to initiate a same-day
-2-
Instructions for Form 941-SS (Rev. 1-2018)
federal tax deposits. For more information on paying your
Pub. 80 explains the requirements for withholding,
taxes using EFW, go to IRS.gov/EFW.
depositing, and paying social security and Medicare taxes. It
explains the forms you must give your employees, those your
Credit or debit card payments. You can pay the balance
employees must give you, and those you must send to the
due shown on Form 941-SS by credit or debit card. Don't use
IRS. See Pub. 15-A, Employer's Supplemental Tax Guide, for
a credit or debit card to make federal tax deposits. For more
specialized employment tax information supplementing the
information on paying your taxes with a credit or debit card,
basic information provided in Pub. 80.
go to IRS.gov/PayByCard. Your payment will be processed
by a payment processor who will charge a processing fee.
Federal law requires you, as an employer, to withhold
certain taxes from your employees' pay. Each time you pay
Online payment agreement. You may be eligible to apply
wages, you must withhold—or take out of your employees'
for an installment agreement online if you can’t pay the full
pay—certain amounts for social security tax and Medicare
amount of tax you owe when you file your return. For more
tax. You must also withhold Additional Medicare Tax from
information, see
What if you can't pay in
full, later.
wages you pay to an employee in excess of $200,000 in a
Paid preparers must sign Form 941-SS. Paid preparers
calendar year. Under the withholding system, taxes withheld
must complete and sign the paid preparer's section of Form
from your employees are credited to your employees in
941-SS.
payment of their tax liabilities.
Outsourcing payroll duties. Generally, you're responsible
Federal law also requires you to pay any liability for the
to ensure that tax returns are filed and deposits and
employer share of social security and Medicare taxes. This
payments are made, even if you contract with a third party to
share of social security and Medicare taxes isn't withheld
perform these acts. You remain responsible if the third party
from employees.
fails to perform any required action. If you choose to
Who Must File Form 941-SS?
outsource any of your payroll and related tax duties (that is,
withholding, reporting, and paying over social security,
Generally, you must file a return for the first quarter in which
Medicare, FUTA, and income taxes) to a third-party payer,
you pay wages subject to social security and Medicare taxes,
such as a payroll service provider or reporting agent, go to
and for each quarter thereafter until you file a final return. Use
IRS.gov/OutsourcingPayrollDuties. If a CPEO pays wages
Form 941-SS if your principal place of business is in
and other compensation to an individual performing services
American Samoa, Guam, the Commonwealth of the Northern
for you, and the services are covered by a contract described
Mariana Islands, or the U.S. Virgin Islands, or if you have
in section 7705(e)(2) between you and the CPEO (CPEO
employees who are subject to income tax withholding for
contract), then the CPEO is generally treated as the
these jurisdictions.
employer, but only for wages and other compensation paid to
the individual by the CPEO. However, with respect to certain
Use Form 941-SS to report the following amounts.
employees covered by a CPEO contract, you may also be
Wages/tips subject to social security and Medicare taxes.
treated as an employer of the employees and, consequently,
Both the employer and the employee share of social
may also be liable for federal employment taxes imposed on
security and Medicare taxes.
wages and other compensation paid by the CPEO to such
Additional Medicare Tax withheld from employees.
employees. For more information on the different types of
Current quarter's adjustments to social security and
third-party payer arrangements, see section 16 in Pub. 15.
Medicare taxes for fractions of cents, sick pay, tips, and
group-term life insurance.
Where can you get telephone help? For answers to your
Qualified small business payroll tax credit for increasing
questions about completing Form 941-SS or tax deposit
research activities.
rules, call the IRS at one of the numbers listed below.
1-800-829-4933 (toll free; for use by U.S. Virgin Islands
Don't use Form 941-SS if you have both employees who
only) or 1-800-829-4059 (TDD/TTY for persons who are
are subject to U.S. income tax withholding and employees
deaf, hard of hearing, or have a speech disability) Monday–
who aren't subject to U.S. income tax withholding. Instead,
Friday from 7:00 a.m. to 7:00 p.m. local time.
you must file only Form 941 (or Form 944) and include all of
267-941-1000 (toll call) Monday–Friday from 6:00 a.m. to
your employees' wages on that form.
11:00 p.m. Eastern time.
Don't use Form 941-SS to report backup withholding or
Photographs of missing children. The IRS is a proud
income tax withholding on nonpayroll payments such as
partner with the
National Center for Missing & Exploited
pensions, annuities, and gambling winnings. Report these
Children®(NCMEC). Photographs of missing children
types of withholding on Form 945, Annual Return of Withheld
selected by the Center may appear in instructions on pages
Federal Income Tax.
that would otherwise be blank. You can help bring these
After you file your first Form 941-SS, you must file a return
children home by looking at the photographs and calling
each quarter, even if you have no tax liability to report, unless
1-800-THE-LOST (1-800-843-5678) if you recognize a child.
you filed a final return or one of the exceptions listed next
General Instructions:
applies.
Exceptions
Purpose of Form 941-SS
Special rules apply to some employers.
Seasonal employers don't have to file a Form 941-SS for
Use Form 941-SS to report social security and Medicare
quarters in which they have no tax liability because they have
taxes for workers in American Samoa, Guam, the
paid no wages. To tell the IRS that you won't file a return for
Commonwealth of the Northern Mariana Islands, and the
one or more quarters during the year, check the box on
U.S. Virgin Islands.
line 18 every quarter you file Form 941-SS. The IRS generally
won't inquire about unfiled returns if at least one taxable
-3-
Instructions for Form 941-SS (Rev. 1-2018)
When Must You File?
return is filed each year. However, you must check the box
on line 18 on every quarterly return you file. Otherwise, the
File your initial Form 941-SS for the quarter in which you first
IRS will expect a return to be filed for each quarter.
paid wages that are subject to social security and Medicare
Employers of household employees don't usually file
taxes. See the table below titled
When To File Form
941-SS.
Form 941-SS. See Pub. 80, Pub. 926, and Schedule H (Form
1040) for more information.
Then you must file for every quarter after that—every 3
Employers of farm employees don't usually file Form
months—even if you have no taxes to report, unless you’re a
941-SS. See Form 943 and Pub. 51 for more information.
seasonal employer or are filing your final return. See
Seasonal employers
and
If Your Business Has
Closed,
If none of the above exceptions applies and you
earlier.
haven't filed a final return, you must file Form 941-SS
TIP
each quarter even if you didn't pay wages during the
File Form 941-SS only once for each quarter. If you filed
quarter. Use IRS e-file, if possible.
electronically, don't file a paper Form 941-SS. For more
information about filing Form 941-SS electronically, see
What If You Reorganize or Close Your
Electronic filing and
payment, earlier.
Business?
When To File Form 941-SS
If You Sell or Transfer Your Business . . .
If you sell or transfer your business, you and the new owner
Your Form 941-SS is due by the last day of the month that follows the end of the
quarter.
must each file a Form 941-SS for the quarter in which the
transfer occurred. Report only the wages you paid.
Form 941-SS
The Quarter Includes . . .
Quarter Ends
Is Due
When two businesses merge, the continuing firm must file
1. January, February, March
March 31
April 30
a return for the quarter in which the change took place and
2. April, May, June
June 30
July 31
the other firm should file a final return.
3. July, August, September
September 30
October 31
Changing from one form of business to another—such as
4. October, November, December
December 31
January 31
from a sole proprietorship to a partnership or corporation—is
For example, you generally must report wages you pay
considered a transfer. If a transfer occurs, you may need a
during the first quarter—which is January through March—by
new EIN. See section 1 of Pub. 80. Attach a statement to
April 30. If you made timely deposits in full payment of your
your return with:
taxes for the quarter, you may file by the 10th day of the
The new owner's name (or the new name of the business);
second month that follows the end of the quarter. For
Whether the business is now a sole proprietorship,
example, you may file Form 941-SS by May 10 if you made
partnership, or corporation;
timely deposits in full payment of your taxes for the first
The kind of change that occurred (a sale or transfer);
quarter.
The date of the change; and
The name of the person keeping the payroll records and
If we receive Form 941-SS after the due date, we will treat
the address where those records will be kept.
Form 941-SS as filed on time if the envelope containing Form
941-SS is properly addressed, contains sufficient postage,
and is postmarked by the U.S. Postal Service on or before
If Your Business Has Closed . . .
the due date, or sent by an IRS-designated private delivery
If you go out of business or stop paying wages to your
service (PDS) on or before the due date. If you don't follow
employees, you must file a final return. To tell the IRS that
these guidelines, we generally will consider Form 941-SS
Form 941-SS for a particular quarter is your final return,
filed when it is actually received. Go to
IRS.gov/PDS
for the
check the box on line 17 and enter the date you last paid
current list of PDSs. For the IRS mailing address to use if
wages. Also attach a statement to your return showing the
you're using a PDS, go to IRS.gov/PDSstreetAddresses.
name of the person keeping the payroll records and the
address where those records will be kept.
If any due date for filing falls on a Saturday, Sunday, or
legal holiday, you may file your return on the next business
See the General Instructions for Forms W-2 and W-3 for
day.
information about earlier dates for the expedited furnishing
How Should You Complete Form
and filing of the following Wage and Tax Statements when a
final Form 941-SS is filed.
941-SS?
W-2AS, American Samoa
W-2CM, Commonwealth of the Northern Mariana Islands
Type or print your EIN, name, and address in the spaces
W-2GU, Guam
provided. Also enter your name and EIN on the top of page 2.
W-2VI, U.S. Virgin Islands
Don't use your social security number (SSN) or individual
taxpayer identification number (ITIN). Generally, enter the
If you participated in a statutory merger or consolidation,
business (legal) name you used when you applied for your
or qualify for predecessor-successor status due to an
EIN on Form SS-4. For example, if you’re a sole proprietor,
acquisition, you should generally file Schedule D (Form 941),
enter “Haleigh Smith” on the “Name” line and “Haleigh's
Report of Discrepancies Caused by Acquisitions, Statutory
Cycles” on the “Trade name” line. Leave the “Trade name”
Mergers, or Consolidations. See the Instructions for
line blank if it is the same as your “Name.”
Schedule D (Form 941) to determine whether you should file
Employer Identification Number (EIN). To make sure that
Schedule D (Form 941) and when you should file it.
businesses comply with federal tax laws, the IRS monitors
tax filings and payments by using a numerical system to
identify taxpayers. A unique nine-digit EIN is assigned to all
-4-
Instructions for Form 941-SS (Rev. 1-2018)
Reconciling Forms 941-SS and W-3SS
corporations, partnerships, and some sole proprietors.
Businesses needing an EIN must apply for a number and use
The IRS matches amounts reported on your four quarterly
it throughout the life of the business on all tax returns,
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or W-2VI
payments, and reports.
amounts totaled on your yearly Form W-3SS, Transmittal of
Your business should have only one EIN. If you have more
Wage and Tax Statements. If the amounts don't agree, you
than one and aren't sure which one to use, write to the IRS
may be contacted by the IRS or the Social Security
office where you file your returns (using the Without a
Administration (SSA). The following amounts are reconciled.
payment address under
Where Should You
File, later) or call
Social security wages.
the IRS at 800-829-4933 (toll free; for use by U.S. Virgin
Social security tips.
Islands only) or 267-941-1099 (toll call).
Medicare wages and tips.
If you don't have an EIN, you may apply for one online by
visiting IRS.gov/EIN. You may also apply for an EIN by
Use Schedule D (Form 941) to explain certain wage, tax,
calling 267-941-1099 (toll call), or you can fax or mail Form
and payment discrepancies between Forms 941-SS and
SS-4 to the IRS. If you haven't received your EIN by the due
Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, and W-2c,
date of Form 941-SS, write “Applied For” and the date you
Corrected Wage and Tax Statement, that were caused by
applied in this entry space.
acquisitions, statutory mergers, or consolidations. For more
If you’re filing your tax return electronically, a valid
information, see the Instructions for Schedule D (Form 941).
EIN is required at the time the return is filed. If a valid
Also see Rev. Proc. 2004-53 for more information. You can
!
EIN isn't provided, the return won't be accepted. This
find Rev. Proc. 2004-53 on page 320 of I.R.B. 2004-34 at
CAUTION
may result in penalties.
IRS.gov/pub/irs-irbs/irb04-34.pdf.
Where Should You File?
Always be sure the EIN on the form you file exactly
matches the EIN the IRS assigned to your business.
Where you file depends on whether you include a payment
TIP
Don't use your SSN or ITIN on forms that ask for an
with Form 941-SS. For the IRS mailing address to use if
EIN. Filing a Form 941-SS with an incorrect EIN or using
you're using a PDS, go to IRS.gov/PDSstreetAddresses.
another business's EIN may result in penalties and delays in
Without a
processing your return.
If you’re in . . .
payment . . .
With a payment . . .
American Samoa, Guam,
Internal Revenue
Internal Revenue
If you change your business name, business address,
Commonwealth of the Northern
Service
Service
or responsible party... Notify the IRS immediately if you
Mariana Islands, U.S. Virgin
P.O. Box 409101
P.O. Box 37941
change your business name, business address, or
Islands
Ogden, UT 84409
Hartford, CT
06176-7941
responsible party.
Write to the IRS office where you file your returns (using
Special filing addresses for
Department of the
Internal Revenue
the Without a payment address under
Where Should You
exempt organizations; federal,
Treasury
Service
File, later) to notify the IRS of any business name change.
state, and local governmental
Internal Revenue
P.O. Box 37941
entities; and Indian tribal
Service
Hartford, CT
See Pub. 1635 to see if you need to apply for a new EIN.
governmental entities;
Ogden, UT
06176-7941
Complete and mail Form 8822-B to notify the IRS of a
regardless of location
84201-0005
business address or responsible party change. Don't mail
Form 8822-B with your Form 941-SS. For a definition of
“responsible party,” see the Instructions for Form SS-4.
Your filing address may have changed from that
used to file your employment tax return in prior years.
!
Check the Box for the Quarter
Don't send Form 941-SS or any payments to the
CAUTION
Under “Report for this Quarter of 2018” at the top of Form
SSA. PDSs can't deliver to P.O. boxes.
941-SS, check the appropriate box of the quarter for which
Depositing Your Taxes
you're filing. Make sure the quarter checked is the same as
shown on any attached Schedule B (Form 941), Report of
Tax Liability for Semiweekly Schedule Depositors.
You must deposit all depository taxes electronically
by EFT. For more information, see
Federal tax
!
Completing and Filing Form 941-SS
deposits must be made by electronic funds transfer
CAUTION
(EFT)
under Reminders.
Make entries on Form 941-SS as follows to enable accurate
processing.
Use 10-point Courier font (if possible) for all entries if
Must You Deposit Your Taxes?
you’re typing or using a computer to complete your form.
You may have to deposit both the employer and employee
Portable Document Format (PDF) forms on IRS.gov have
social security taxes and Medicare taxes.
fillable fields with acceptable font specifications.
If your total taxes after adjustments and credits
Don't enter dollar signs and decimal points. Commas are
(line 12) are less than $2,500 for the current quarter or
optional. Enter dollars to the left of the preprinted decimal
the prior quarter, and you didn't incur a $100,000
point and cents to the right of it. Don’t round entries to whole
next-day deposit obligation during the current quarter.
dollars.
You don't have to make a deposit. To avoid a penalty, you
Leave blank any data field (except lines 1 and 12) with a
must pay the amount in full with a timely filed return or you
value of zero.
must deposit the amount timely. For more information on
Enter negative amounts using a minus sign (if possible).
paying with a timely filed return, see the instructions for
Otherwise, use parentheses.
line 14, later. If you’re not sure your total tax liability for the
Enter your name and EIN on all pages and attachments.
current quarter will be less than $2,500, (and your liability for
Staple multiple sheets in the upper left corner when filing.
the prior quarter wasn't less than $2,500), make deposits
-5-
Instructions for Form 941-SS (Rev. 1-2018)

Download Instructions for IRS Form 941-ss - Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

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