Instructions for IRS Form 941- Employer's Quarterly Federal Tax Return

ADVERTISEMENT
Instructions for Form 941
Department of the Treasury
Internal Revenue Service
(Rev. January 2019)
Employer's QUARTERLY Federal Tax Return
Section references are to the Internal Revenue Code unless
qualified small business payroll tax credit for increasing
otherwise noted.
research activities reported on line
11, later.
Future Developments
Certification program for professional employer organi-
zations (PEOs). The Tax Increase Prevention Act of 2014
For the latest information about developments related to
required the IRS to establish a voluntary certification program
Form 941 and its instructions, such as legislation enacted
for PEOs. PEOs handle various payroll administration and
after they were published, go to IRS.gov/Form941.
tax reporting responsibilities for their business clients and are
What's New
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, certified
professional employer organizations (CPEOs) must meet
New filing addresses. For the quarter ending March 31,
various requirements described in sections 3511 and 7705
2019, the filing addresses have changed for some
and related published guidance. Certification as a CPEO
employers. The filing addresses will also change later in
may affect the employment tax liabilities of both the CPEO
2019 for some employers. Therefore, your Form 941 for the
and its customers. A CPEO is generally treated for
quarters ending June 30, September 30, and December 31,
employment tax purposes as the employer of any individual
2019, may be mailed to a different address than you used for
who performs services for a customer of the CPEO and is
the quarter that ended March 31, 2019. See
Where Should
covered by a contract described in section 7705(e)(2)
You
File, later, before filing your return.
between the CPEO and the customer (CPEO contract), but
Social security and Medicare tax for 2019. The social
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
apply through the IRS Online Registration System. For more
base limit is $132,900.
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
CPEOs generally must file Form 941 and Schedule R
limit for Medicare tax.
(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
third party to perform these acts. You remain responsible if
Qualified small business payroll tax credit for increas-
the third party fails to perform any required action. Before you
ing research activities. For tax years beginning after 2015,
choose to outsource any of your payroll and related tax
a qualified small business may elect to claim up to $250,000
duties (that is, withholding, reporting, and paying over social
of its credit for increasing research activities as a payroll tax
security, Medicare, FUTA, and income taxes) to a third-party
credit against the employer share of social security tax. The
payer, such as a payroll service provider or reporting agent,
payroll tax credit must be elected on an original income tax
go to
IRS.gov/OutsourcingPayrollDuties
for helpful
return that is timely filed (including extensions). The portion
information on this topic. If a CPEO pays wages and other
of the credit used against the employer share of social
compensation to an individual performing services for you,
security tax is allowed in the first calendar quarter beginning
and the services are covered by a contract described in
after the date that the qualified small business filed its
section 7705(e)(2) between you and the CPEO (CPEO
income tax return. The election and determination of the
contract), then the CPEO is generally treated for employment
credit amount that will be used against the employer share of
tax purposes as the employer, but only for wages and other
social security tax are made on Form 6765, Credit for
compensation paid to the individual by the CPEO. However,
Increasing Research Activities. The amount from Form 6765,
with respect to certain employees covered by a CPEO
line 44, must then be reported on Form 8974, Qualified Small
contract, you may also be treated as an employer of the
Business Payroll Tax Credit for Increasing Research
employees and, consequently, may also be liable for federal
Activities. Form 8974 is used to determine the amount of the
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, line 11. If
more information on the different types of third-party payer
you’re claiming the research payroll tax credit on your Form
arrangements, see section 16 in Pub. 15.
941, you must attach Form 8974 to that Form 941. For more
information about the payroll tax credit, see Notice 2017-23,
Aggregate Form 941 filers. Agents and CPEOs must
2017-16 I.R.B. 1100, available at
IRS.gov/irb/
complete Schedule R (Form 941) when filing an aggregate
2017-16_IRB#NOT-2017-23
and
IRS.gov/
Form 941. Aggregate Forms 941 are filed by agents
ResearchPayrollTC. Also see
Adjusting tax liability for the
approved by the IRS under section 3504. To request
Jan 31, 2019
Cat. No. 14625L
Instructions for Form 941
Department of the Treasury
Internal Revenue Service
(Rev. January 2019)
Employer's QUARTERLY Federal Tax Return
Section references are to the Internal Revenue Code unless
qualified small business payroll tax credit for increasing
otherwise noted.
research activities reported on line
11, later.
Future Developments
Certification program for professional employer organi-
zations (PEOs). The Tax Increase Prevention Act of 2014
For the latest information about developments related to
required the IRS to establish a voluntary certification program
Form 941 and its instructions, such as legislation enacted
for PEOs. PEOs handle various payroll administration and
after they were published, go to IRS.gov/Form941.
tax reporting responsibilities for their business clients and are
What's New
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, certified
professional employer organizations (CPEOs) must meet
New filing addresses. For the quarter ending March 31,
various requirements described in sections 3511 and 7705
2019, the filing addresses have changed for some
and related published guidance. Certification as a CPEO
employers. The filing addresses will also change later in
may affect the employment tax liabilities of both the CPEO
2019 for some employers. Therefore, your Form 941 for the
and its customers. A CPEO is generally treated for
quarters ending June 30, September 30, and December 31,
employment tax purposes as the employer of any individual
2019, may be mailed to a different address than you used for
who performs services for a customer of the CPEO and is
the quarter that ended March 31, 2019. See
Where Should
covered by a contract described in section 7705(e)(2)
You
File, later, before filing your return.
between the CPEO and the customer (CPEO contract), but
Social security and Medicare tax for 2019. The social
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
apply through the IRS Online Registration System. For more
base limit is $132,900.
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
CPEOs generally must file Form 941 and Schedule R
limit for Medicare tax.
(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
third party to perform these acts. You remain responsible if
Qualified small business payroll tax credit for increas-
the third party fails to perform any required action. Before you
ing research activities. For tax years beginning after 2015,
choose to outsource any of your payroll and related tax
a qualified small business may elect to claim up to $250,000
duties (that is, withholding, reporting, and paying over social
of its credit for increasing research activities as a payroll tax
security, Medicare, FUTA, and income taxes) to a third-party
credit against the employer share of social security tax. The
payer, such as a payroll service provider or reporting agent,
payroll tax credit must be elected on an original income tax
go to
IRS.gov/OutsourcingPayrollDuties
for helpful
return that is timely filed (including extensions). The portion
information on this topic. If a CPEO pays wages and other
of the credit used against the employer share of social
compensation to an individual performing services for you,
security tax is allowed in the first calendar quarter beginning
and the services are covered by a contract described in
after the date that the qualified small business filed its
section 7705(e)(2) between you and the CPEO (CPEO
income tax return. The election and determination of the
contract), then the CPEO is generally treated for employment
credit amount that will be used against the employer share of
tax purposes as the employer, but only for wages and other
social security tax are made on Form 6765, Credit for
compensation paid to the individual by the CPEO. However,
Increasing Research Activities. The amount from Form 6765,
with respect to certain employees covered by a CPEO
line 44, must then be reported on Form 8974, Qualified Small
contract, you may also be treated as an employer of the
Business Payroll Tax Credit for Increasing Research
employees and, consequently, may also be liable for federal
Activities. Form 8974 is used to determine the amount of the
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, line 11. If
more information on the different types of third-party payer
you’re claiming the research payroll tax credit on your Form
arrangements, see section 16 in Pub. 15.
941, you must attach Form 8974 to that Form 941. For more
information about the payroll tax credit, see Notice 2017-23,
Aggregate Form 941 filers. Agents and CPEOs must
2017-16 I.R.B. 1100, available at
IRS.gov/irb/
complete Schedule R (Form 941) when filing an aggregate
2017-16_IRB#NOT-2017-23
and
IRS.gov/
Form 941. Aggregate Forms 941 are filed by agents
ResearchPayrollTC. Also see
Adjusting tax liability for the
approved by the IRS under section 3504. To request
Jan 31, 2019
Cat. No. 14625L
approval to act as an agent for an employer, the agent files
For an EFTPS deposit to be on time, you must
Form 2678 with the IRS unless you're a state or local
submit the deposit by 8 p.m. Eastern time the day
!
government agency acting as an agent under the special
before the date the deposit is due.
CAUTION
procedures provided in Rev. Proc. 2013-39, 2013-52 I.R.B.
Same-day wire payment option. If you fail to submit a
830, available at IRS.gov/irb/2013-52_IRB#RP-2013-39.
deposit transaction on EFTPS by 8 p.m. Eastern time the day
Aggregate Forms 941 are also filed by CPEOs approved by
before the date a deposit is due, you can still make your
the IRS under section 7705. To become a CPEO, the
deposit on time by using the Federal Tax Collection Service
organization must apply through the IRS Online Registration
(FTCS) to make a same-day wire payment. To use the
System at IRS.gov/CPEO. CPEOs file Form 8973, Certified
same-day wire payment method, you will need to make
Professional Employer Organization/Customer Reporting
arrangements with your financial institution ahead of time.
Agreement, to notify the IRS that they started or ended a
Please check with your financial institution regarding
service contract with a customer. CPEOs generally must file
availability, deadlines, and costs. Your financial institution
Form 941 and Schedule R electronically. For more
may charge you a fee for payments made this way. To learn
information about a CPEO’s requirement to file electronically,
more about the information you will need to give your
see Rev. Proc. 2017-14, 2017-3 I.R.B. 426, available at
financial institution to make a same-day wire payment, go to
IRS.gov/irb/2017-03_IRB#RP-2017-14.
IRS.gov/SameDayWire.
Work opportunity tax credit for qualified tax-exempt or-
Timeliness of federal tax deposits. If a deposit is
ganizations hiring qualified veterans. The work
required to be made on a day that isn't a business day, the
opportunity tax credit is available for eligible unemployed
deposit is considered timely if it is made by the close of the
veterans who begin work on or after November 22, 2011, and
next business day. A business day is any day other than a
before January 1, 2020. Qualified tax-exempt organizations
Saturday, Sunday, or legal holiday. The term “legal holiday”
that hire eligible unemployed veterans can claim the work
for deposit purposes includes only those legal holidays in the
opportunity tax credit against their payroll tax liability using
District of Columbia. Legal holidays in the District of
Form 5884-C. For more information, go to IRS.gov/WOTC.
Columbia are provided in section 11 of Pub. 15.
COBRA premium assistance credit. Effective for tax
Electronic filing and payment. Now, more than ever
periods beginning after 2013, the credit for COBRA premium
before, businesses can enjoy the benefits of filing tax returns
assistance payments can't be claimed on Form 941. Instead,
and paying their federal taxes electronically. Whether you
after filing your Form 941, file Form 941-X, Adjusted
rely on a tax professional or handle your own taxes, the IRS
Employer's QUARTERLY Federal Tax Return or Claim for
offers you convenient programs to make filing and paying
Refund, to claim the COBRA premium assistance credit.
easier. Spend less time and worry on taxes and more time
Filing a Form 941-X before filing a Form 941 for the quarter
running your business. Use e-file and EFTPS to your benefit.
may result in errors or delays in processing your Form 941-X.
For e-file, go to
IRS.gov/EmploymentEfile
for additional
For more information, go to IRS.gov/COBRACredit.
information. A fee may be charged to file electronically.
For EFTPS, go to EFTPS.gov, or call EFTPS Customer
If you’re entitled to claim the COBRA premium
Service at 800-555-4477 or 800-733-4829 (TDD) for
assistance credit, but aren't otherwise required to file
TIP
additional information.
Form 941, file a Form 941 with -0- entered on line 14
before filing a Form 941-X to claim the credit.
If you’re filing your tax return or paying your federal
taxes electronically, a valid employer identification
!
Correcting a previously filed Form 941. If you discover
number (EIN) is required at the time the return is filed
CAUTION
an error on a previously filed Form 941, make the correction
or the payment is made. If a valid EIN isn't provided, the
using Form 941-X. Form 941-X is filed separately from Form
return or payment won't be processed. This may result in
941. For more information, see the Instructions for Form
penalties. See
Employer identification number
(EIN), later, for
941-X, section 13 of Pub. 15, or go to
IRS.gov/
information about applying for an EIN.
CorrectingEmploymentTaxes.
Electronic funds withdrawal (EFW). If you file Form 941
Federal tax deposits must be made by electronic funds
electronically, you can e-file and use EFW to pay the balance
transfer (EFT). You must use EFT to make all federal tax
due in a single step using tax preparation software or through
deposits. Generally, an EFT is made using the Electronic
a tax professional. However, don't use EFW to make federal
Federal Tax Payment System (EFTPS). If you don't want to
tax deposits. For more information on paying your taxes
use EFTPS, you can arrange for your tax professional,
using EFW, go to IRS.gov/EFW.
financial institution, payroll service, or other trusted third party
Credit or debit card payments. You can pay the balance
to make electronic deposits on your behalf. Also, you may
due shown on Form 941 by credit or debit card. Your
arrange for your financial institution to initiate a same-day
payment will be processed by a payment processor who will
wire payment on your behalf. EFTPS is a free service
charge a processing fee. Don't use a credit or debit card to
provided by the Department of the Treasury. Services
make federal tax deposits. For more information on paying
provided by your tax professional, financial institution, payroll
your taxes with a credit or debit card, go to
IRS.gov/
service, or other third party may have a fee.
PayByCard.
For more information on making federal tax deposits, see
Online payment agreement. You may be eligible to apply
section 11 of Pub. 15. To get more information about EFTPS
for an installment agreement online if you can't pay the full
or to enroll in EFTPS, go to EFTPS.gov, or call 800-555-4477
or 800-733-4829 (TDD). Additional information about EFTPS
amount of tax you owe when you file your return. For more
is also available in Pub. 966.
information, see
What if you can't pay in
full, later.
Paid preparers. If you use a paid preparer to complete
Form 941, the paid preparer must complete and sign the paid
preparer's section of the form.
-2-
Instructions for Form 941 (Rev. 1-2019)
Exceptions
Where can you get telephone help? For answers to your
questions about completing Form 941 or tax deposit rules,
Special rules apply to some employers.
you can call the IRS at 800-829-4933 or 800-829-4059
If you received notification to file Form 944, you must file
(TDD/TTY for persons who are deaf, hard of hearing, or have
Form 944 annually; don't file Form 941 quarterly.
a speech disability), Monday–Friday from 7:00 a.m. to 7:00
Seasonal employers don't have to file a Form 941 for
p.m. local time (Alaska and Hawaii follow Pacific time).
quarters in which they have no tax liability because they have
paid no wages. To tell the IRS that you won't file a return for
Photographs of missing children. The IRS is a proud
one or more quarters during the year, check the box on
partner with the
National Center for Missing & Exploited
line 18 every quarter you file Form 941. See section 12 of
Children®(NCMEC). Photographs of missing children
Pub. 15 for more information.
selected by the Center may appear in instructions on pages
Employers of household employees don't usually file
that would otherwise be blank. You can help bring these
Form 941. See Pub. 926 and Schedule H (Form 1040) for
children home by looking at the photographs and calling
more information.
1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Employers of farm employees don't file Form 941 for
wages paid for agricultural labor. See Form 943 and Pub. 51
General Instructions:
for more information.
Purpose of Form 941
If none of the above exceptions applies and you
haven't filed a final return, you must file Form 941
TIP
each quarter even if you didn't pay wages during the
These instructions give you some background information
quarter. Use IRS e-file, if possible.
about Form 941. They tell you who must file Form 941, how
to complete it line by line, and when and where to file it.
Requesting To File Forms 941 Instead of Form
If you want more in-depth information about payroll tax
944, or Requesting To File Form 944 Instead of
topics relating to Form 941, see Pub. 15 or go to
IRS.gov/
Forms 941
EmploymentTaxes.
Requesting to file Forms 941 instead of Form 944.
Federal law requires you, as an employer, to withhold
Employers that would otherwise be required to file Form 944,
certain taxes from your employees' pay. Each time you pay
Employer's ANNUAL Federal Tax Return, may contact the
wages, you must withhold—or take out of your employees'
IRS to request to file quarterly Forms 941 instead of annual
pay—certain amounts for federal income tax, social security
Form 944. To request to file quarterly Forms 941 to report
tax, and Medicare tax. You must also withhold Additional
your social security and Medicare taxes for the 2019
Medicare Tax from wages you pay to an employee in excess
calendar year, you must either call the IRS at 800-829-4933
of $200,000 in a calendar year. Under the withholding
between January 1, 2019, and April 1, 2019, or send a
system, taxes withheld from your employees are credited to
written request postmarked between January 1, 2019, and
your employees in payment of their tax liabilities.
March 15, 2019. After you contact the IRS, the IRS will send
you a written notice that your filing requirement has been
Federal law also requires you to pay any liability for the
changed to Forms 941. You must receive written notice from
employer share of social security and Medicare taxes. This
the IRS to file Forms 941 instead of Form 944 before you
share of social security and Medicare taxes isn't withheld
may file these forms. If you don't receive this notice, you must
from employees.
file Form 944 for calendar year 2019.
Who Must File Form 941?
Requesting to file Form 944 instead of Forms 941. If
you’re required to file Forms 941 but believe your
If you pay wages subject to income tax withholding or social
employment taxes for calendar year 2019 will be $1,000 or
security and Medicare taxes, you must file Form 941
less, you may request to file Form 944 instead of Forms 941
quarterly to report the following amounts.
by calling the IRS at 800-829-4933 between January 1, 2019,
Wages you’ve paid.
and April 1, 2019, or sending a written request postmarked
Tips your employees reported to you.
between January 1, 2019, and March 15, 2019. After you
Federal income tax you withheld.
contact the IRS, the IRS will send you a written notice that
Both the employer and the employee share of social
your filing requirement has been changed to Form 944. You
security and Medicare taxes.
must receive written notice from the IRS to file Form 944
Additional Medicare Tax withheld from employees.
instead of Forms 941 before you may file this form. If you
Current quarter's adjustments to social security and
don't receive this notice, you must file Forms 941 for calendar
Medicare taxes for fractions of cents, sick pay, tips, and
year 2019.
group-term life insurance.
Where to send written requests. Written requests should
Qualified small business payroll tax credit for increasing
be sent to:
research activities.
Don't use Form 941 to report backup withholding or
Department of Treasury
Department of Treasury
income tax withholding on nonpayroll payments such as
Internal Revenue Service
or
Internal Revenue Service
pensions, annuities, and gambling winnings. Report these
Ogden, UT 84201-0038
Cincinnati, OH 45999-0038
types of withholding on Form 945, Annual Return of Withheld
Federal Income Tax.
Send your request to the address above that is in the
After you file your first Form 941, you must file a return for
same state as the address to which you would mail returns
each quarter, even if you have no taxes to report, unless you
filed without a payment, as shown under
Where Should You
filed a final return or one of the exceptions listed next applies.
-3-
Instructions for Form 941 (Rev. 1-2019)
File, later. If the filing alignment for your state requires you to
Seasonal employers
and
If Your Business Has
Closed,
send Form 941 to Kansas City, send your request to the
earlier.
address for Cincinnati shown above. For more information
File Form 941 only once for each quarter. If you filed
about these procedures, see Rev. Proc. 2009-51, 2009-45
electronically, don't file a paper Form 941. For more
I.R.B. 625, available at
IRS.gov/irb/
information about filing Form 941 electronically, see
2009-45_IRB#RP-2009-51.
Electronic filing and
payment, earlier.
What If You Reorganize or Close Your
When To File Form 941
Business?
If You Sell or Transfer Your Business . . .
Your Form 941 is due by the last day of the month that follows the end of the
quarter.
If you sell or transfer your business during the quarter, you
Form 941
and the new owner must each file a Form 941 for the quarter
The Quarter Includes . . .
Quarter Ends
Is Due
in which the transfer occurred. Report only the wages you
paid.
1. January, February, March
March 31
April 30
2. April, May, June
June 30
July 31
When two businesses merge, the continuing firm must file
3. July, August, September
September 30
October 31
a return for the quarter in which the change took place and
4. October, November, December
December 31
January 31
the other firm should file a final return.
For example, you generally must report wages you pay
during the first quarter—which is January through March—by
Changing from one form of business to another—such as
April 30. If you made timely deposits in full payment of your
from a sole proprietorship to a partnership or corporation—is
taxes for the quarter, you may file by the 10th day of the
considered a transfer. If a transfer occurs, you may need a
second month that follows the end of the quarter. For
new EIN. See Pub. 1635 and section 1 of Pub. 15 for more
example, you may file Form 941 by May 10 if you made
information.
timely deposits in full payment of your taxes for the first
quarter.
Attach a statement to your return with:
The new owner's name (or the new name of the business);
If we receive Form 941 after the due date, we will treat
Whether the business is now a sole proprietorship,
Form 941 as filed on time if the envelope containing Form
partnership, or corporation;
941 is properly addressed, contains sufficient postage, and is
The kind of change that occurred (a sale or transfer);
postmarked by the U.S. Postal Service on or before the due
The date of the change; and
date, or sent by an IRS-designated private delivery service
The name of the person keeping the payroll records and
(PDS) on or before the due date. If you don't follow these
the address where those records will be kept.
guidelines, we generally will consider Form 941 filed when it
is actually received. For more information about PDSs, see
If Your Business Has Closed . . .
Where Should You
File, later.
If you go out of business or stop paying wages to your
If any due date for filing falls on a Saturday, Sunday, or
employees, you must file a final return. To tell the IRS that
legal holiday, you may file your return on the next business
Form 941 for a particular quarter is your final return, check
day.
the box on line 17 and enter the date you last paid wages.
How Should You Complete Form 941?
Also attach a statement to your return showing the name of
the person keeping the payroll records and the address
Type or print your EIN, name, and address in the spaces
where those records will be kept.
provided. Also enter your name and EIN on the top of page 2.
See Terminating a business in the General Instructions for
Don't use your social security number (SSN) or individual
Forms W-2 and W-3 for information about earlier dates for
taxpayer identification number (ITIN). Generally, enter the
the expedited furnishing and filing of Forms W-2, Wage and
business (legal) name you used when you applied for your
Tax Statement, when a final Form 941 is filed.
EIN. For example, if you’re a sole proprietor, enter “Haleigh
Smith” on the “Name” line and “Haleigh's Cycles” on the
If you participated in a statutory merger or consolidation,
“Trade name” line. Leave the “Trade name” line blank if it is
or qualify for predecessor-successor status due to an
the same as your “Name.”
acquisition, you should generally file Schedule D (Form 941),
If you use a tax preparer to fill out Form 941, make sure
Report of Discrepancies Caused by Acquisitions, Statutory
the preparer shows your business name exactly as it
Mergers, or Consolidations. See the Instructions for
appeared when you applied for your EIN.
Schedule D (Form 941) to determine whether you should file
Schedule D (Form 941) and when you should file it.
Employer identification number (EIN). To make sure
businesses comply with federal tax laws, the IRS monitors
When Must You File?
tax filings and payments by using a numerical system to
identify taxpayers. A unique nine-digit EIN is assigned to all
File your initial Form 941 for the quarter in which you first paid
corporations, partnerships, and some sole proprietors.
wages that are subject to social security and Medicare taxes
Businesses needing an EIN must apply for a number and use
or subject to federal income tax withholding. See the table
it throughout the life of the business on all tax returns,
titled
When To File Form
941, later.
payments, and reports.
Then you must file for every quarter after that—every 3
Your business should have only one EIN. If you have more
months—even if you have no taxes to report, unless you’re a
than one and aren't sure which one to use, write to the IRS
seasonal employer or are filing your final return. See
office where you file your returns (using the Without a
-4-
Instructions for Form 941 (Rev. 1-2019)
payment address under
Where Should You
File, later) or call
Enter your name, EIN, “Form 941,” and the tax year and
the IRS at 800-829-4933.
quarter on all attachments.
Staple multiple sheets in the upper left corner when filing.
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 faxing
Required Notice to Employees About the
or mailing Form SS-4 to the IRS. If the principal business was
Earned Income Credit (EIC)
created or organized outside of the United States or U.S.
territories, you may also apply for an EIN by calling
To notify employees about the EIC, you must give the
267-941-1099 (toll call). If you haven't received your EIN by
employees one of the following items.
the due date of Form 941, file a paper return and write
Form W-2 which has the required information about the
“Applied For” and the date you applied in this entry space.
EIC on the back of Copy B.
A substitute Form W-2 with the same EIC information on
If you’re filing your tax return electronically, a valid
the back of the employee's copy that is on Copy B of the IRS
EIN is required at the time the return is filed. If a valid
!
Form W-2.
EIN isn't provided, the return won't be accepted. This
CAUTION
Notice 797, Possible Federal Tax Refund Due to the
may result in penalties.
Earned Income Credit (EIC).
Your written statement with the same wording as
Always be sure the EIN on the form you file exactly
Notice 797.
matches the EIN the IRS assigned to your business.
TIP
Don't use your SSN or ITIN on forms that ask for an
For more information, see section 10 of Pub. 15, Pub. 596,
EIN. Filing a Form 941 with an incorrect EIN or using another
and IRS.gov/EIC.
business's EIN may result in penalties and delays in
processing your return.
Reconciling Forms 941 and Form W-3
The IRS matches amounts reported on your four quarterly
If you change your business name, business address,
Forms 941 with Form W-2 amounts totaled on your yearly
or responsible party... Notify the IRS immediately if you
Form W-3, Transmittal of Wage and Tax Statements. If the
change your business name, business address, or
amounts don't agree, you may be contacted by the IRS or the
responsible party.
Social Security Administration (SSA). The following amounts
Write to the IRS office where you file your returns (using
are reconciled.
the Without a payment address under
Where Should You
Federal income tax withholding.
File, later) to notify the IRS of any business name change.
Social security wages.
See Pub.1635 to see if you need to apply for a new EIN.
Social security tips.
Complete and mail Form 8822-B to notify the IRS of a
Medicare wages and tips.
business address or responsible party change. Don't mail
Form 8822-B with your Form 941. For a definition of
For more information, see section 12 of Pub. 15 and the
“responsible party,” see the Instructions for Form SS-4.
Instructions for Schedule D (Form 941).
Check the Box for the Quarter
Where Should You File?
Under “Report for this Quarter of 2019” at the top of Form
The filing address for Form 941 may have changed
941, check the appropriate box of the quarter for which
for the quarter ending March 31, 2019; see
Table 1
you’re filing. Make sure the quarter checked is the same as
!
before filing your return. Additionally, some filing
shown on any attached Schedule B (Form 941), Report of
CAUTION
addresses are changing for the quarters ending June 30,
Tax Liability for Semiweekly Schedule Depositors, or
September 30, and December 31, 2019; see
Table 2
before
Schedule R (Form 941).
filing your return.
Completing and Filing Form 941
You’re encouraged to file Form 941 electronically. Go to
Make entries on Form 941 as follows to enable accurate
IRS.gov/EmploymentEfile
for more information on electronic
scanning and processing.
filing. If you file a paper return, where you file depends on
Use 10-point Courier font (if possible) for all entries if
whether you include a payment with Form 941. Mail your
you’re typing or using a computer to complete your form.
return to the address listed for your location in the tables that
Portable Document Format (PDF) forms on IRS.gov have
follow.
fillable fields with acceptable font specifications.
Don't enter dollar signs and decimal points. Commas are
PDSs can't deliver to P.O. boxes. You must use the U.S.
optional. Enter dollars to the left of the preprinted decimal
Postal Service to mail an item to a P.O. box address. Go to
point and cents to the right of it. Don’t round entries to whole
IRS.gov/PDS
for the current list of PDSs. For the IRS mailing
dollars. Always show an amount for cents, even if it is zero.
address to use if you’re using a PDS, go to
IRS.gov/
Leave blank any data field (except lines 1, 2, and 12) with
PDSstreetAddresses. Select the mailing address listed on
a value of zero.
the webpage that is in the same state as the address to
Enter negative amounts using a minus sign (if possible).
which you would mail returns filed without a payment, as
Otherwise, use parentheses.
shown in Table 1 or Table 2.
Enter your name and EIN on all pages.
-5-
Instructions for Form 941 (Rev. 1-2019)

Download Instructions for IRS Form 941- Employer's Quarterly Federal Tax Return

265 times
Rate
4.3(4.3 / 5) 18 votes
ADVERTISEMENT