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 2019)
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
required the IRS to establish a voluntary certification program
otherwise noted.
for PEOs. PEOs handle various payroll administration and
tax reporting responsibilities for their business clients and are
Future Developments
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, certified
For the latest information about developments related to
professional employer organizations (CPEOs) must meet
Form 941-SS and its instructions, such as legislation enacted
various requirements described in sections 3511 and 7705
after they were published, go to IRS.gov/Form941SS.
and related published guidance. Certification as a CPEO
What's New
may affect the employment tax liabilities of both the CPEO
and its customers. A CPEO is generally treated for
New filing address. There is a new filing address if you are
employment tax purposes as the employer of any individual
making a payment with your return. See
Where Should You
who performs services for a customer of the CPEO and is
File, later.
covered by a contract described in section 7705(e)(2)
Social security and Medicare tax for 2019. The social
between the CPEO and the customer (CPEO contract), but
only for wages and other compensation paid to the individual
security tax rate is 6.2% each for the employee and
by the CPEO. To become a CPEO, the organization must
employer, unchanged from 2018. The social security wage
base limit is $132,900.
apply through the IRS Online Registration System. For more
information or to apply to become a CPEO, go to
IRS.gov/
The Medicare tax rate is 1.45% each for the employee
CPEO.
and employer, unchanged from 2018. There is no wage base
limit for Medicare tax.
CPEOs generally must file Form 941-SS and Schedule R
(Form 941), Allocation Schedule for Aggregate Form 941
Social security and Medicare taxes apply to the wages of
Filers, electronically. For more information about a CPEO’s
household workers you pay $2,100 or more in cash wages in
requirement to file electronically, see Rev. Proc. 2017-14,
2019. Social security and Medicare taxes apply to election
2017-3 I.R.B. 426, available at
IRS.gov/irb/
workers who are paid $1,800 or more in cash or an
2017-03_IRB#RP-2017-14.
equivalent form of compensation in 2019.
Outsourcing payroll duties. Generally, as an employer,
Reminders
you're responsible to ensure that tax returns are filed and
deposits and payments are made, even if you contract with a
Qualified small business payroll tax credit for increas-
third party to perform these acts. You remain responsible if
ing research activities. For tax years beginning after 2015,
the third party fails to perform any required action. Before you
a qualified small business may elect to claim up to $250,000
choose to outsource any of your payroll and related tax
of its credit for increasing research activities as a payroll tax
duties (that is, withholding, reporting, and paying over social
credit against the employer share of social security tax. The
security, Medicare, FUTA, and income taxes) to a third-party
payroll tax credit must be elected on an original income tax
payer, such as a payroll service provider or reporting agent,
return that is timely filed (including extensions). The portion
go to IRS.gov/OutsourcingPayrollDuties. If a CPEO pays
of the credit used against the employer share of social
wages and other compensation to an individual performing
security tax is allowed in the first calendar quarter beginning
services for you, and the services are covered by a contract
after the date that the qualified small business filed its
described in section 7705(e)(2) between you and the CPEO
income tax return. The election and determination of the
(CPEO contract), then the CPEO is generally treated for
credit amount that will be used against the employer share of
employment tax purposes as the employer, but only for
social security tax are made on Form 6765, Credit for
wages and other compensation paid to the individual by the
Increasing Research Activities. The amount from Form 6765,
CPEO. However, with respect to certain employees covered
line 44, must then be reported on Form 8974, Qualified Small
by a CPEO contract, you may also be treated as an employer
Business Payroll Tax Credit for Increasing Research
of the employees and, consequently, may also be liable for
Activities. Form 8974 is used to determine the amount of the
federal employment taxes imposed on wages and other
credit that can be used in the current quarter. The amount
compensation paid by the CPEO to such employees. For
from Form 8974, line 12, is reported on Form 941-SS,
more information on the different types of third-party payer
line 11. If you’re claiming the research payroll tax credit on
arrangements, see section 16 in Pub. 15.
your Form 941-SS, you must attach Form 8974 to that Form
941-SS. For more information about the payroll tax credit,
Aggregate Form 941-SS filers. Agents and CPEOs must
see Notice 2017-23, 2017-16 I.R.B. 1100, available at
complete Schedule R (Form 941) when filing an aggregate
IRS.gov/irb/2017-16_IRB#NOT-2017-23
and
IRS.gov/
Form 941-SS. Aggregate Forms 941-SS are filed by agents
ResearchPayrollTC. Also see
Adjusting tax liability for the
approved by the IRS under section 3504. To request
qualified small business payroll tax credit for increasing
approval to act as an agent for an employer, the agent files
research activities reported on line
11, later.
Form 2678 with the IRS unless you’re a state or local
government agency acting as an agent under the special
Certification program for professional employer organi-
procedures provided in Rev. Proc. 2013-39, 2013-52 I.R.B.
zations (PEOs). The Tax Increase Prevention Act of 2014
Jan 30, 2019
Cat. No. 35530F
Instructions for Form 941-SS
Department of the Treasury
Internal Revenue Service
(Rev. January 2019)
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
required the IRS to establish a voluntary certification program
otherwise noted.
for PEOs. PEOs handle various payroll administration and
tax reporting responsibilities for their business clients and are
Future Developments
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, certified
For the latest information about developments related to
professional employer organizations (CPEOs) must meet
Form 941-SS and its instructions, such as legislation enacted
various requirements described in sections 3511 and 7705
after they were published, go to IRS.gov/Form941SS.
and related published guidance. Certification as a CPEO
What's New
may affect the employment tax liabilities of both the CPEO
and its customers. A CPEO is generally treated for
New filing address. There is a new filing address if you are
employment tax purposes as the employer of any individual
making a payment with your return. See
Where Should You
who performs services for a customer of the CPEO and is
File, later.
covered by a contract described in section 7705(e)(2)
Social security and Medicare tax for 2019. The social
between the CPEO and the customer (CPEO contract), but
only for wages and other compensation paid to the individual
security tax rate is 6.2% each for the employee and
by the CPEO. To become a CPEO, the organization must
employer, unchanged from 2018. The social security wage
base limit is $132,900.
apply through the IRS Online Registration System. For more
information or to apply to become a CPEO, go to
IRS.gov/
The Medicare tax rate is 1.45% each for the employee
CPEO.
and employer, unchanged from 2018. There is no wage base
limit for Medicare tax.
CPEOs generally must file Form 941-SS and Schedule R
(Form 941), Allocation Schedule for Aggregate Form 941
Social security and Medicare taxes apply to the wages of
Filers, electronically. For more information about a CPEO’s
household workers you pay $2,100 or more in cash wages in
requirement to file electronically, see Rev. Proc. 2017-14,
2019. Social security and Medicare taxes apply to election
2017-3 I.R.B. 426, available at
IRS.gov/irb/
workers who are paid $1,800 or more in cash or an
2017-03_IRB#RP-2017-14.
equivalent form of compensation in 2019.
Outsourcing payroll duties. Generally, as an employer,
Reminders
you're responsible to ensure that tax returns are filed and
deposits and payments are made, even if you contract with a
Qualified small business payroll tax credit for increas-
third party to perform these acts. You remain responsible if
ing research activities. For tax years beginning after 2015,
the third party fails to perform any required action. Before you
a qualified small business may elect to claim up to $250,000
choose to outsource any of your payroll and related tax
of its credit for increasing research activities as a payroll tax
duties (that is, withholding, reporting, and paying over social
credit against the employer share of social security tax. The
security, Medicare, FUTA, and income taxes) to a third-party
payroll tax credit must be elected on an original income tax
payer, such as a payroll service provider or reporting agent,
return that is timely filed (including extensions). The portion
go to IRS.gov/OutsourcingPayrollDuties. If a CPEO pays
of the credit used against the employer share of social
wages and other compensation to an individual performing
security tax is allowed in the first calendar quarter beginning
services for you, and the services are covered by a contract
after the date that the qualified small business filed its
described in section 7705(e)(2) between you and the CPEO
income tax return. The election and determination of the
(CPEO contract), then the CPEO is generally treated for
credit amount that will be used against the employer share of
employment tax purposes as the employer, but only for
social security tax are made on Form 6765, Credit for
wages and other compensation paid to the individual by the
Increasing Research Activities. The amount from Form 6765,
CPEO. However, with respect to certain employees covered
line 44, must then be reported on Form 8974, Qualified Small
by a CPEO contract, you may also be treated as an employer
Business Payroll Tax Credit for Increasing Research
of the employees and, consequently, may also be liable for
Activities. Form 8974 is used to determine the amount of the
federal employment taxes imposed on wages and other
credit that can be used in the current quarter. The amount
compensation paid by the CPEO to such employees. For
from Form 8974, line 12, is reported on Form 941-SS,
more information on the different types of third-party payer
line 11. If you’re claiming the research payroll tax credit on
arrangements, see section 16 in Pub. 15.
your Form 941-SS, you must attach Form 8974 to that Form
941-SS. For more information about the payroll tax credit,
Aggregate Form 941-SS filers. Agents and CPEOs must
see Notice 2017-23, 2017-16 I.R.B. 1100, available at
complete Schedule R (Form 941) when filing an aggregate
IRS.gov/irb/2017-16_IRB#NOT-2017-23
and
IRS.gov/
Form 941-SS. Aggregate Forms 941-SS are filed by agents
ResearchPayrollTC. Also see
Adjusting tax liability for the
approved by the IRS under section 3504. To request
qualified small business payroll tax credit for increasing
approval to act as an agent for an employer, the agent files
research activities reported on line
11, later.
Form 2678 with the IRS unless you’re a state or local
government agency acting as an agent under the special
Certification program for professional employer organi-
procedures provided in Rev. Proc. 2013-39, 2013-52 I.R.B.
zations (PEOs). The Tax Increase Prevention Act of 2014
Jan 30, 2019
Cat. No. 35530F
830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39.
For an EFTPS deposit to be on time, you must
Aggregate Forms 941-SS are also filed by CPEOs approved
submit the deposit by 8 p.m. Eastern time the day
!
by the IRS under section 7705. To become a CPEO, the
before the date the deposit is due. See section 8 of
CAUTION
organization must apply through the IRS Online Registration
Pub. 80 for details.
System at IRS.gov/CPEO. CPEOs file Form 8973, Certified
Same-day wire payment option. If you fail to submit a
Professional Employer Organization/Customer Reporting
deposit transaction on EFTPS by 8 p.m. Eastern time the day
Agreement, to notify the IRS that they started or ended a
before the date a deposit is due, you can still make your
service contract with a customer. CPEOs generally must file
deposit on time by using the Federal Tax Collection Service
Form 941-SS and Schedule R (Form 941) electronically. For
(FTCS) to make a same-day wire payment. To use the
more information about a CPEO’s requirement to file
same-day wire payment method, you will need to make
electronically, see Rev. Proc. 2017-14, 2017-3 I.R.B. 426,
arrangements with your financial institution ahead of time.
available at IRS.gov/irb/2017-03_IRB#RP-2017-14.
Please check with your financial institution regarding
Work opportunity tax credit for qualified tax-exempt or-
availability, deadlines, and costs. Your financial institution
ganizations hiring qualified veterans. The work
may charge you a fee for payments made this way. To learn
opportunity tax credit is available for eligible unemployed
more about the information you will need to give your
veterans who begin work on or after November 22, 2011, and
financial institution to make a same-day wire payment, go to
before January 1, 2020. Qualified tax-exempt organizations
IRS.gov/SameDayWire.
that hire eligible unemployed veterans can claim the work
Timeliness of federal tax deposits. If a deposit is
opportunity tax credit against their payroll tax liability using
required to be made on a day that isn't a business day, the
Form 5884-C. For more information, go to IRS.gov/WOTC.
deposit is considered timely if it is made by the close of the
next business day. A business day is any day other than a
COBRA premium assistance credit. Effective for tax
Saturday, Sunday, or legal holiday. The term “legal holiday”
periods beginning after 2013, the credit for COBRA premium
for deposit purposes includes only those legal holidays in the
assistance payments can't be claimed on Form 941-SS.
District of Columbia. Legal holidays in the District of
Instead, after filing your Form 941-SS, file Form 941-X,
Columbia are provided in section 8 of Pub. 80.
Adjusted Employer's QUARTERLY Federal Tax Return or
Claim for Refund, to claim the COBRA premium assistance
Electronic filing and payment. Now, more than ever
credit. Filing a Form 941-X before filing a Form 941-SS for
before, businesses can enjoy the benefits of filing and paying
the quarter may result in errors or delays in processing your
their federal taxes electronically. Whether you rely on a tax
Form 941-X. For more information, go to
IRS.gov/
professional or handle your own taxes, the IRS offers you
COBRACredit.
convenient programs to make filing and paying easier. Spend
less time and worry on taxes and more time running your
If you’re entitled to claim the COBRA premium
business. Use e-file and EFTPS to your benefit.
assistance credit, but aren't otherwise required to file
TIP
For e-file, go to
IRS.gov/EmploymentEfile
for additional
Form 941-SS, file a Form 941-SS with -0- entered on
information. A fee may be charged to file electronically.
line 14 before filing a Form 941-X to claim the credit.
For EFTPS, go to
EFTPS.gov
or call one of the numbers
provided under
Federal tax deposits must be made by
Correcting a previously filed Form 941-SS. If you
electronic funds transfer
(EFT), earlier.
discover an error on a previously filed Form 941-SS, make
the correction using Form 941-X. Form 941-X is filed
If you’re filing your tax return or paying your federal
separately from Form 941-SS. For more information, see the
taxes electronically, a valid employer identification
!
Instructions for Form 941-X, section 9 of Pub. 80, or go to
number (EIN) is required at the time the return is filed
CAUTION
IRS.gov/CorrectingEmploymentTaxes.
or the payment is made. If a valid EIN isn't provided, the
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
(EIN), 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
Federal Tax Payment System (EFTPS). If you don't want to
Electronic funds withdrawal (EFW). If you file Form
use EFTPS, you can arrange for your tax professional,
941-SS electronically, you can e-file and use EFW to pay the
financial institution, payroll service, or other trusted third party
balance due in a single step using tax preparation software or
to make electronic deposits on your behalf. Also, you may
through a tax professional. However, don't use EFW to make
arrange for your financial institution to initiate a same-day
federal tax deposits. For more information on paying your
wire payment on your behalf. EFTPS is a free service
taxes using EFW, go to IRS.gov/EFW.
provided by the Department of the Treasury. Services
Credit or debit card payments. You can pay the balance
provided by your tax professional, financial institution, payroll
due shown on Form 941-SS by credit or debit card. Your
service, or other third party may have a fee.
payment will be processed by a payment processor who will
For more information on making federal tax deposits, see
charge a processing fee. Don't use a credit or debit card to
section 8 of Pub. 80. To get more information about EFTPS
make federal tax deposits. For more information on paying
or to enroll in EFTPS, go to
EFTPS.gov
or call one of the
your taxes with a credit or debit card, go to
IRS.gov/
following numbers.
PayByCard.
800-555-4477 (toll free; for use by U.S. Virgin Islands
Online payment agreement. You may be eligible to apply
only).
800-733-4829 (TDD).
for an installment agreement online if you can’t pay the full
800-244-4829 (Spanish).
amount of tax you owe when you file your return. For more
303-967-5916 (toll call).
information, see
What if you can't pay in
full, later.
Additional information about EFTPS is available in Pub.
966.
-2-
Instructions for Form 941-SS (Rev. 1-2019)
Current quarter's adjustments to social security and
Paid preparers. If you use a paid preparer to complete
Medicare taxes for fractions of cents, sick pay, tips, and
Form 941-SS, the paid preparer must complete and sign the
group-term life insurance.
paid preparer's section of the form.
Qualified small business payroll tax credit for increasing
Where can you get telephone help? For answers to your
research activities.
questions about completing Form 941-SS or tax deposit
Don't use Form 941-SS if you have both employees who
rules, call the IRS at one of the numbers listed below.
are subject to U.S. income tax withholding and employees
800-829-4933 (toll free; for use by U.S. Virgin Islands only)
who aren't subject to U.S. income tax withholding. Instead,
or 800-829-4059 (TDD/TTY for persons who are deaf, hard
you must file only Form 941 (or Form 944) and include all of
of hearing, or have a speech disability) Monday–Friday from
your employees' wages on that form.
7:00 a.m. to 7:00 p.m. local time.
267-941-1000 (toll call) Monday–Friday from 6:00 a.m. to
Don't use Form 941-SS to report backup withholding or
11:00 p.m. Eastern time.
income tax withholding on nonpayroll payments such as
Photographs of missing children. The IRS is a proud
pensions, annuities, and gambling winnings. Report these
partner with the
National Center for Missing & Exploited
types of withholding on Form 945, Annual Return of Withheld
Children®(NCMEC). Photographs of missing children
Federal Income Tax.
selected by the Center may appear in instructions on pages
After you file your first Form 941-SS, you must file a return
that would otherwise be blank. You can help bring these
each quarter, even if you have no tax liability to report, unless
children home by looking at the photographs and calling
you filed a final return or one of the exceptions listed next
1-800-THE-LOST (1-800-843-5678) if you recognize a child.
applies.
General Instructions:
Exceptions
Special rules apply to some employers.
Purpose of Form 941-SS
If you received notification to file Form 944, you must file
Form 944 annually; don't file Form 941-SS quarterly.
Use Form 941-SS to report social security and Medicare
Seasonal employers don't have to file a Form 941-SS for
taxes for workers in American Samoa, Guam, the
quarters in which they have no tax liability because they have
Commonwealth of the Northern Mariana Islands, and the
paid no wages. To tell the IRS that you won't file a return for
U.S. Virgin Islands.
one or more quarters during the year, check the box on
line 18 every quarter you file Form 941-SS. The IRS generally
Pub. 80 explains the requirements for withholding,
won't inquire about unfiled returns if at least one taxable
depositing, and paying social security and Medicare taxes. It
return is filed each year. However, you must check the box
explains the forms you must give your employees, those your
on line 18 on every quarterly return you file. Otherwise, the
employees must give you, and those you must send to the
IRS will expect a return to be filed for each quarter.
IRS. See Pub. 15-A, Employer's Supplemental Tax Guide, for
Employers of household employees don't usually file
specialized employment tax information supplementing the
Form 941-SS. See Pub. 80, Pub. 926, and Schedule H (Form
basic information provided in Pub. 80.
1040) for more information.
Federal law requires you, as an employer, to withhold
Employers of farm employees don't file Form 941-SS for
certain taxes from your employees' pay. Each time you pay
wages paid for agricultural labor. See Form 943 and Pub. 51
wages, you must withhold—or take out of your employees'
for more information.
pay—certain amounts for social security tax and Medicare
If none of the above exceptions applies and you
tax. You must also withhold Additional Medicare Tax from
haven't filed a final return, you must file Form 941-SS
wages you pay to an employee in excess of $200,000 in a
TIP
each quarter even if you didn't pay wages during the
calendar year. Under the withholding system, taxes withheld
quarter. Use IRS e-file, if possible.
from your employees are credited to your employees in
payment of their tax liabilities.
Requesting To File Forms 941-SS Instead of
Federal law also requires you to pay any liability for the
Form 944, or Requesting To File Form 944
employer share of social security and Medicare taxes. This
Instead of Forms 941-SS
share of social security and Medicare taxes isn't withheld
from employees.
Requesting to file Forms 941-SS instead of Form 944.
Who Must File Form 941-SS?
Employers in American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, and the U.S. Virgin Islands
Generally, you must file a return for the first quarter in which
that would otherwise be required to file Form 944, Employer's
you pay wages subject to social security and Medicare taxes,
ANNUAL Federal Tax Return, may contact the IRS to request
and for each quarter thereafter until you file a final return. Use
to file quarterly Forms 941-SS instead of annual Form 944.
Form 941-SS if your principal place of business is in
To request to file quarterly Forms 941-SS to report your
American Samoa, Guam, the Commonwealth of the Northern
social security and Medicare taxes for the 2019 calendar
Mariana Islands, or the U.S. Virgin Islands, or if you have
year, you must either call the IRS at 800-829-4933 (U.S.
employees who are subject to income tax withholding for
Virgin Islands only), or 267-941-1000 (toll call) between
these jurisdictions.
January 1, 2019, and April 1, 2019, or send a written request
Use Form 941-SS to report the following amounts.
postmarked between January 1, 2019, and March 15, 2019.
Wages/tips subject to social security and Medicare taxes.
After you contact the IRS, the IRS will send you a written
Both the employer and the employee share of social
notice that your filing requirement has been changed to
security and Medicare taxes.
Forms 941-SS. You must receive written notice from the IRS
Additional Medicare Tax withheld from employees.
to file Forms 941-SS instead of Form 944 before you may file
-3-
Instructions for Form 941-SS (Rev. 1-2019)
these forms. If you don't receive this notice, you must file
See Terminating a business in the General Instructions for
Form 944 for calendar year 2019.
Forms W-2 and W-3 for information about earlier dates for
the expedited furnishing and filing of the following Wage and
Requesting to file Form 944 instead of Forms 941-SS. If
Tax Statements when a final Form 941-SS is filed.
you’re required to file Forms 941-SS but believe your
W-2AS, American Samoa.
employment taxes for 2019 will be $1,000 or less, you may
W-2CM, Commonwealth of the Northern Mariana Islands.
request to file Form 944 instead of Forms 941-SS by calling
W-2GU, Guam.
the IRS at 800-829-4933 (U.S. Virgin Islands only), or
W-2VI, U.S. Virgin Islands.
267-941-1000 (toll call) between January 1, 2019, and April
1, 2019, or sending a written request postmarked between
If you participated in a statutory merger or consolidation,
January 1, 2019, and March 15, 2019. After you contact the
or qualify for predecessor-successor status due to an
IRS, the IRS will send you a written notice that your filing
acquisition, you should generally file Schedule D (Form 941),
requirement has been changed to Form 944. You must
Report of Discrepancies Caused by Acquisitions, Statutory
receive written notice from the IRS to file Form 944 instead of
Mergers, or Consolidations. See the Instructions for
Forms 941-SS before you may file this form. If you don't
Schedule D (Form 941) to determine whether you should file
receive this notice, you must file Forms 941-SS for calendar
Schedule D (Form 941) and when you should file it.
year 2019.
When Must You File?
Where to send written requests. Written requests should
be sent to:
File your initial Form 941-SS for the quarter in which you first
paid wages that are subject to social security and Medicare
Department of Treasury
taxes. See the table below titled
When To File Form
941-SS.
Internal Revenue Service
Ogden, UT 84201-0038
Then you must file for every quarter after that—every 3
months—even if you have no taxes to report, unless you’re a
For more information about these procedures, see Rev.
seasonal employer or are filing your final return. See
Proc. 2009-51, 2009-45 I.R.B. 625, available at
IRS.gov/irb/
Seasonal employers
and
If Your Business Has
Closed,
2009-45_IRB#RP-2009-51.
earlier.
What If You Reorganize or Close Your
File Form 941-SS only once for each quarter. If you filed
Business?
electronically, don't file a paper Form 941-SS. For more
information about filing Form 941-SS electronically, see
If You Sell or Transfer Your Business . . .
Electronic filing and
payment, earlier.
If you sell or transfer your business during the quarter, you
When To File Form 941-SS
and the new owner must each file a Form 941-SS for the
quarter in which the transfer occurred. Report only the wages
you paid.
Your Form 941-SS is due by the last day of the month that follows the end of the
quarter.
When two businesses merge, the continuing firm must file
Form 941-SS
a return for the quarter in which the change took place and
The Quarter Includes . . .
Quarter Ends
Is Due
the other firm should file a final return.
1. January, February, March
March 31
April 30
2. April, May, June
June 30
July 31
Changing from one form of business to another—such as
from a sole proprietorship to a partnership or corporation—is
3. July, August, September
September 30
October 31
considered a transfer. If a transfer occurs, you may need a
4. October, November, December
December 31
January 31
new EIN. See Pub. 1635 and section 1 of Pub. 80 for more
For example, you generally must report wages you pay
information.
during the first quarter—which is January through March—by
Attach a statement to your return with:
April 30. If you made timely deposits in full payment of your
The new owner's name (or the new name of the business);
taxes for the quarter, you may file by the 10th day of the
Whether the business is now a sole proprietorship,
second month that follows the end of the quarter. For
partnership, or corporation;
example, you may file Form 941-SS by May 10 if you made
The kind of change that occurred (a sale or transfer);
timely deposits in full payment of your taxes for the first
The date of the change; and
quarter.
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,
If Your Business Has Closed . . .
and is postmarked by the U.S. Postal Service on or before
If you go out of business or stop paying wages to your
the due date, or sent by an IRS-designated private delivery
employees, you must file a final return. To tell the IRS that
service (PDS) on or before the due date. If you don't follow
Form 941-SS for a particular quarter is your final return,
these guidelines, we generally will consider Form 941-SS
check the box on line 17 and enter the date you last paid
filed when it is actually received. For more information about
wages. Also attach a statement to your return showing the
PDSs, see
Where Should You
File, later.
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
day.
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Instructions for Form 941-SS (Rev. 1-2019)
How Should You Complete Form
Check the Box for the Quarter
Under “Report for this Quarter of 2019” at the top of Form
941-SS?
941-SS, check the appropriate box of the quarter for which
you're filing. Make sure the quarter checked is the same as
Type or print your EIN, name, and address in the spaces
shown on any attached Schedule B (Form 941), Report of
provided. Also enter your name and EIN on the top of page 2.
Tax Liability for Semiweekly Schedule Depositors.
Don't use your social security number (SSN) or individual
taxpayer identification number (ITIN). Generally, enter the
Completing and Filing Form 941-SS
business (legal) name you used when you applied for your
Make entries on Form 941-SS as follows to enable accurate
EIN. For example, if you’re a sole proprietor, enter “Haleigh
processing.
Smith” on the “Name” line and “Haleigh's Cycles” on the
Use 10-point Courier font (if possible) for all entries if
“Trade name” line. Leave the “Trade name” line blank if it is
you’re typing or using a computer to complete your form.
the same as your “Name.”
Portable Document Format (PDF) forms on IRS.gov have
If you use a tax preparer to fill out Form 941-SS, make
fillable fields with acceptable font specifications.
sure the preparer shows your business name exactly as it
Don't enter dollar signs and decimal points. Commas are
appeared when you applied for your EIN.
optional. Enter dollars to the left of the preprinted decimal
point and cents to the right of it. Don’t round entries to whole
Employer identification number (EIN). To make sure that
dollars. Always show an amount for cents, even if it is zero.
businesses comply with federal tax laws, the IRS monitors
Leave blank any data field (except lines 1 and 12) with a
tax filings and payments by using a numerical system to
value of zero.
identify taxpayers. A unique nine-digit EIN is assigned to all
Enter negative amounts using a minus sign (if possible).
corporations, partnerships, and some sole proprietors.
Otherwise, use parentheses.
Businesses needing an EIN must apply for a number and use
Enter your name and EIN on all pages and attachments.
it throughout the life of the business on all tax returns,
Staple multiple sheets in the upper left corner when filing.
payments, and reports.
Your business should have only one EIN. If you have more
Reconciling Forms 941-SS and W-3SS
than one and aren't sure which one to use, write to the IRS
The IRS matches amounts reported on your four quarterly
office where you file your returns (using the Without a
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or W-2VI
payment address under
Where Should You
File, later) or call
amounts totaled on your yearly Form W-3SS, Transmittal of
the IRS at 800-829-4933 (toll free; for use by U.S. Virgin
Wage and Tax Statements. If the amounts don't agree, you
Islands only) or 267-941-1099 (toll call).
may be contacted by the IRS or the Social Security
If you don't have an EIN, you may apply for one online by
Administration (SSA). The following amounts are reconciled.
visiting IRS.gov/EIN. You may also apply for an EIN by faxing
or mailing Form SS-4 to the IRS. If the principal business was
Social security wages.
created outside of the United States or U.S. territories, you
Social security tips.
may also apply for an EIN by calling 267-941-1099 (toll call).
Medicare wages and tips.
If you haven't received your EIN by the due date of Form
941-SS, write “Applied For” and the date you applied in this
Use Schedule D (Form 941) to explain certain wage, tax,
entry space.
and payment discrepancies between Forms 941-SS and
Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, and W-2c,
If you’re filing your tax return electronically, a valid
Corrected Wage and Tax Statement, that were caused by
EIN is required at the time the return is filed. If a valid
!
acquisitions, statutory mergers, or consolidations. For more
EIN isn't provided, the return won't be accepted. This
information, see the Instructions for Schedule D (Form 941).
CAUTION
may result in penalties.
Also see Rev. Proc. 2004-53 for more information. You can
find Rev. Proc. 2004-53 on page 320 of I.R.B. 2004-34 at
Always be sure the EIN on the form you file exactly
IRS.gov/irb/2004-34_IRB#RP-2004-53.
matches the EIN the IRS assigned to your business.
TIP
Where Should You File?
Don't use your SSN or ITIN on forms that ask for an
EIN. Filing a Form 941-SS with an incorrect EIN or using
You're encouraged to file Form 941-SS electronically. Go to
another business's EIN may result in penalties and delays in
IRS.gov/EmploymentEfile
for more information on electronic
processing your return.
filing. If you file a paper return, where you file depends on
whether you include a payment with Form 941-SS.
If you change your business name, business address,
or responsible party . . . Notify the IRS immediately if you
Without a
change your business name, business address, or
If you’re in . . .
payment . . .
With a payment . . .
responsible party.
American Samoa, Guam,
Internal Revenue
Internal Revenue
Write to the IRS office where you file your returns (using
Commonwealth of the Northern
Service
Service
the Without a payment address under
Where Should You
Mariana Islands, U.S. Virgin
P.O. Box 409101
P.O. Box 932100
File, later) to notify the IRS of any business name change.
Islands
Ogden, UT 84409
Louisville, KY
See Pub. 1635 to see if you need to apply for a new EIN.
40293-2100
Complete and mail Form 8822-B to notify the IRS of a
Special filing addresses for
Department of the
Internal Revenue
business address or responsible party change. Don't mail
exempt organizations; federal,
Treasury
Service
Form 8822-B with your Form 941-SS. For a definition of
state, and local governmental
Internal Revenue
P.O. Box 932100
“responsible party,” see the Instructions for Form SS-4.
entities; and Indian tribal
Service
Louisville, KY
governmental entities,
Ogden, UT
40293-2100
regardless of location
84201-0005
-5-
Instructions for Form 941-SS (Rev. 1-2019)

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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