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 4
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9Guam. Department of Revenue and Taxation,
Completing and Filing Form 941-SS
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
Make entries on Form 941-SS as follows to enable accurate
Barrigada, GU 96913.
processing.
•
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
Use 12-point Courier font (if possible) for all entries if you
9601 Estate Thomas, Charlotte Amalie,
are typing or using a computer to fill out your form.
•
St. Thomas, VI 00802.
Omit dollar signs and decimal points. Commas are
optional. Report dollars to the left of the preprinted decimal
How Should You Complete
point and cents to the right of it.
•
Leave blank any data field (except lines 1 and 8) with a
Form 941-SS?
value of zero.
•
Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
•
Preprinted Name and Address Information
Enter your name and EIN on all pages and attachments.
Filers using the IRS-preaddressed Form 941-SS do not
If your preprinted name, EIN, or address information on
have to enter their name and EIN on page 2.
Form 941-SS is not correct, cross it out and type or print the
•
Staple multiple sheets in the upper left corner when filing.
correct information. However, do not change any of the
preprinted information on your Form 941-V(SS),
What About Penalties and Interest?
Payment Voucher.
Employer identification number (EIN)
Avoiding penalties and interest
To make sure that businesses comply with federal tax laws,
You can avoid paying penalties and interest if you do all of
the IRS monitors tax filings and payments by using a
the following.
•
numerical system to identify taxpayers. A unique 9-digit
Deposit or pay your taxes when they are due, using
employer identification number (EIN) is assigned to all
EFTPS if required.
•
corporations, partnerships, and some sole proprietors.
File your fully completed Form 941-SS on time.
Businesses needing an EIN must apply for a number and
•
Report your tax liability accurately.
use it throughout the life of the business on all tax returns,
•
Submit valid checks for tax payments.
payments, and reports.
•
Furnish accurate Forms W-2AS, W-2CM, W-2GU, or
W-2VI to employees.
Your business should have only one EIN. If you have
•
File Form W-3SS and Copies A of Form W-2AS, W-2CM,
more than one and are not sure which one to use, write to
W-2GU, or W-2VI with the Social Security Administration
the IRS office where you file your returns (using the without
(SSA) on time and accurately.
a payment address on page 2) or call the IRS at
1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999
Penalties and interest are charged on taxes paid late
(toll call). TTY/TDD users in the U.S. Virgin Islands can
and returns filed late at a rate set by law. See section 8 of
call 1-800-829-4059.
Pub. 80 (Circular SS) for details.
If you do not have an EIN, you may apply for one online.
A trust fund recovery penalty may apply if social
Go to the IRS website at and click on the Apply
!
security and Medicare taxes that must be withheld
for an Employer Identification Number (EIN) Online link. You
are not withheld or are not paid. Under this penalty,
CAUTION
may also apply for an EIN by calling 1-800-829-4933 (U.S.
responsible persons become personally liable for payment
Virgin Islands) or 215-516-6999 (toll call), or you can fax or
of the taxes and are penalized an amount equal to the
mail Form SS-4 to the IRS. If you have applied for an EIN
unpaid taxes. A responsible person can be an officer or
but do not have your EIN by the time a return is due, write
employee of a corporation, a partner or employee of a
“Applied For” and the date you applied in the space shown
partnership, an accountant, a volunteer director/trustee, an
for the number.
employee of a sole proprietorship, or any other person or
entity that is responsible for collecting, accounting for, and
Always be sure the EIN on the form you file exactly
paying over trust fund taxes. See section 8 of Pub. 80
TIP
matches the EIN the IRS assigned to your business.
(Circular SS) for details.
Do not use your social security number on forms that
ask for an EIN. Filing a Form 941-SS with an incorrect EIN
Reconciling Forms 941-SS and W-3SS
or using another business’s EIN may result in penalties and
The IRS matches amounts reported on your four quarterly
delays in processing your return.
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or
W-2VI amounts totaled on your yearly Form W-3SS. If the
Changing Your Name or Address
amounts do not agree, you may be contacted by the IRS or
Notify the IRS immediately if you change your business
SSA. The following amounts are reconciled.
name or address.
•
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Social security wages.
Write to the IRS office where you file your returns (using
•
Social security tips.
the without a payment address on page 2) to notify the IRS
•
Medicare wages and tips.
of any name change. Get Pub. 1635, Understanding Your
Employer Identification Number (EIN), to see if you need to
Use Schedule D (Form 941), Report of Discrepancies
apply for a new EIN.
Caused by Acquisitions, Statutory Mergers, or
•
Complete and mail Form 8822, Change of Address, for
Consolidations, to explain certain wage, tax, and payment
any address change.
discrepancies between Forms 941-SS and Forms W-2AS,
W-2CM, W-2GU, W-2VI, W-3SS, and W-2c that were
Check the Box for the Quarter
caused by acquisitions, statutory mergers, or consolidations.
Under Report for this Quarter of 2010 at the top of Form
For more information, get the Instructions for Schedule D
941-SS, check the appropriate box of the quarter for which
(Form 941). Also see Rev. Proc. 2004-53 for more
you are filing. Make sure the quarter checked is the same as
information. You can find Rev. Proc. 2004-53 on page 320
shown on any attached Schedule B (Form 941), Report of
of Internal Revenue Bulletin 2004-34 at
Tax Liability for Semiweekly Schedule Depositors.
/pub/irs-irbs/irb04-34.pdf.
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