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 3
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9name of the person keeping the payroll records and the
address where those records will be kept.
General Instructions:
See the Instructions for Form W-3SS, Transmittal of
Wage and Tax Statements, for information about earlier
Purpose of Form 941-SS
dates for the expedited furnishing and filing of the following
Wage and Tax Statements when a final Form 941-SS is
filed.
Use Form 941-SS, Employer’s QUARTERLY Federal Tax
•
W-2AS, American Samoa;
Return, to report social security and Medicare taxes for
•
W-2CM, Commonwealth of the Northern Mariana Islands;
workers in American Samoa, Guam, the Commonwealth of
•
W-2GU, Guam; or
the Northern Mariana Islands, and the U.S. Virgin Islands.
•
W-2VI, U.S. Virgin Islands.
Pub. 80 (Circular SS), Federal Tax Guide for Employers
in the U.S. Virgin Islands, Guam, American Samoa, and the
Agricultural and Household
Commonwealth of the Northern Mariana Islands, explains
the requirements for withholding, depositing, and paying
Employers
social security and Medicare taxes. It explains the forms you
must give your employees, those your employees must give
Agricultural employers. Agricultural wages must be
you, and those you must send to the IRS. See Pub. 15-A,
reported on Form 943, Employer’s Annual Federal Tax
Return for Agricultural Employees, not on Form 941-SS.
Employer’s Supplemental Tax Guide, for specialized
employment tax information supplementing the basic
Household employers. Employers who report wages for
information provided in Pub. 80 (Circular SS).
household employees should see Pub. 80 (Circular SS) and
Pub. 926, Household Employer’s Tax Guide.
Who Must File Form 941-SS?
When Must You File?
Generally, you must file a return for the first quarter in which
you pay wages subject to social security and Medicare
File Form 941-SS for each quarter of the calendar year, as
taxes, and for each quarter thereafter until you file a final
follows:
return. Use Form 941-SS if your principal place of business
Quarter
Due Date
is in American Samoa, Guam, the Commonwealth of the
Northern Mariana Islands, or the U.S. Virgin Islands, or if
Jan.-Feb.-Mar.
April 30
you have employees who are subject to income tax
Apr.-May-June
July 31
withholding for these jurisdictions.
July-Aug.-Sept.
Oct. 31
Oct.-Nov.-Dec.
Jan. 31
Use Form 941-SS to report the following amounts:
•
Wages/tips subject to social security and Medicare taxes.
If you made deposits on time in full payment of the taxes
•
Both the employer’s and the employee’s share of social
for a quarter, you have 10 more calendar days after the
security and Medicare taxes.
above due dates to file your return for that quarter. If the due
•
Current quarter’s adjustments to social security and
date for filing a return falls on a Saturday, Sunday, or legal
Medicare taxes for fractions of cents, sick pay, tips, and
holiday, you may file the return on the next business day.
group-term life insurance.
If we receive Form 941-SS after the due date, we will
•
Credit for COBRA premium assistance payments.
treat Form 941-SS as filed on time if the envelope
•
Exemption for qualified employer’s share of social security
containing Form 941-SS is properly addressed, contains
tax on wages/tips paid to qualified employees.
sufficient postage, and is postmarked by the U.S. Postal
Once you have filed a return, a preaddressed Form
Service on or before the due date, or sent by an
941-SS will be sent to you every 3 months. You must file a
IRS-designated private delivery service on or before the due
return each quarter, even if you have no tax liability to report
date. If you do not follow these guidelines, we will consider
unless you file a final return. However, see Seasonal
Form 941-SS filed when it is actually received. See Pub. 80
Employers and Agricultural and Household Employers
(Circular SS) for more information on IRS-designated private
below. If the form fails to reach you, request one in time to
delivery services.
file. See Where Can You Obtain Forms? below.
Where Should You File?
Seasonal Employers
Mail Form 941-SS to:
Seasonal employers are not required to file for quarters
when they regularly have no tax liability because they have
with a payment
without a payment
paid no wages. To alert the IRS that you will not have to file
a return for one or more quarters during the year, check the
Internal Revenue Service
Internal Revenue Service
box on line 19 on Form 941-SS. The IRS will mail you two
P.O. Box 105273
P.O. Box 409101
Forms 941-SS once a year after March 1. The preprinted
Atlanta, GA 30348-5273
Ogden, UT 84409
information will not include the date the quarter ended. You
must enter the date the quarter ended when you file the
Where Can You Obtain Forms?
return. The IRS generally will not inquire about unfiled
returns if at least one taxable return is filed each year.
However, you must check the box in line 19 on every
See Pub. 80 (Circular SS) for information on ordering IRS
quarterly return you file. Otherwise, the IRS will expect a
forms by telephone, mail, or online. You may also be able to
return to be filed for each quarter.
get some IRS forms at the addresses listed below.
Final Return
American Samoa. Department of Treasury, Income Tax
Division, Government of American Samoa, Executive Office
If you go out of business or stop paying wages to your
Bldg., First Floor, Pago Pago, AS 96799.
employees, you must file a final return. To tell the IRS that
Form 941-SS for a particular quarter is your final return,
Commonwealth of the Northern Mariana Islands.
check the box on line 18 and enter the date you last paid
Administrator, CNMI Social Security System, Saipan,
wages. Also attach a statement to your return showing the
MP 96960.
-2-
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