Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2010 Page 2
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9Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. April 2010)
Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
is filed separately from Form 941-SS. For more information,
Section references are to the Internal Revenue Code unless
see section 9 of Pub. 80 or visit the IRS website at
otherwise noted.
gov and enter the keywords Correcting Employment Taxes.
What’s New
Paid preparers must sign Form 941-SS. Paid preparers
must complete and sign the paid preparer’s section
of Form 941-SS.
Qualified employer’s social security tax credit. Qualified
employers are allowed a credit in the second quarter of
Electronic filing and payment. Now, more than ever
2010 for their share (6.2%) of social security tax on wages/
before, businesses can enjoy the benefits of filing and
tips paid to qualified employees after March 18, 2010, and
paying their federal taxes electronically. Whether you rely on
before April 1, 2010. See the instructions for lines 12c
a tax professional or handle your own taxes, the IRS offers
through 12e beginning on page 6.
you convenient programs to make filing and paying easier.
Spend less time and worry on taxes and more time running
Qualified employer’s social security tax exemption.
your business. Use e-file and the Electronic Federal Tax
Qualified employers are allowed an exemption for their
Payment System (EFTPS) to your benefit.
share (6.2%) of social security tax on wages/tips paid to
•
For e-file, visit gov for additional information.
qualified employees after March 31, 2010, and before
•
For EFTPS, visit or call EFTPS Customer
January 1, 2011. See the instructions for lines 6a through 6d
Service at 1-800-555-4477 (U.S. Virgin Islands only),
beginning on page 5.
303-967-5916 (toll call), or 1-800-733-4829 (TDD).
Aggregate Form 941-SS filers. Agents must complete
Electronic funds withdrawal (EFW). If you file Form
Schedule R (Form 941), Allocation Schedule for Aggregate
941-SS electronically, you can e-file and e-pay (electronic
Form 941 Filers, when filing an aggregate Form 941-SS.
funds withdrawal) the balance due in a single step using tax
Aggregate Forms 941-SS are filed by agents approved by
preparation software or through a tax professional.
the IRS under section 3504. To request approval to act as
However, do not use EFW to make federal tax deposits. For
an agent for an employer, the agent files Form 2678,
more information on paying your taxes using EFW, visit the
Employer/Payer Appointment of Agent, with the IRS.
IRS website at gov/e-pay. A fee may be charged to
file electronically.
COBRA premium assistance credit extended. The credit
for COBRA premium assistance payments has been
Credit or debit card payments. Employers can pay the
extended. It now applies to premiums paid for employees
balance due shown on Form 941-SS by credit or debit card.
involuntarily terminated between September 1, 2008, and
Do not use a credit or debit card to make federal tax
May 31, 2010, and to premiums paid for up to 15 months.
deposits. For more information on paying your taxes with a
Congress may take additional legislative action that extends
credit or debit card, visit the IRS website at
the credit. To find out if additional legislation is enacted,
gov/e-pay.
monitor the news media or visit the IRS website at
gov and enter the keyword COBRA. See COBRA
Employer’s liability. Employers are responsible to ensure
premium assistance payments on page 6.
that tax returns are filed and deposits and payments are
made, even if the employer contracts with a third party. The
Employers can choose to file Forms 941-SS instead of
employer remains liable if the third party fails to perform a
Form 944-SS for 2010. Beginning with tax year 2010,
required action.
employers that would otherwise be required to file Form
944-SS can notify the IRS if they want to file quarterly Forms
Where can you get telephone help? You can call the IRS
941-SS instead of annual Form 944-SS. See Revenue
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
Procedure 2009- 51, 2009-45 I.R.B. 625, available at
215-516-2000 (toll call) on Monday through Friday from 7:00
gov/irb/2009-45_IRB/ar12.html.
a.m. to 10:00 p.m. local time (Alaska and Hawaii follow
Pacific time) to order tax deposit coupons (Form 8109) and
Social security wage base for 2010. Do not withhold or
for answers to your questions about completing Form
pay social security tax after an employee reaches $106,800
941-SS, tax deposit rules, or obtaining an employer
in social security wages, which remains unchanged
identification number (EIN).
from 2009.
Photographs of missing children. The Internal Revenue
Service is a proud partner with the National Center for
Reminders
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in instructions
Correcting a previously filed Form 941-SS. If you
on pages that would otherwise be blank. You can help bring
discover an error on a previously filed Form 941-SS, make
these children home by looking at the photographs and
the correction using Form 941-X, Adjusted Employer’s
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
QUARTERLY Federal Tax Return or Claim for Refund and
a child.
Cat. No. 35530F
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