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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9Where can you get telephone help? You can call the IRS
information will not include the date the quarter ended. You
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
must enter the date the quarter ended when you file the
215-516-2000 (toll call) on Monday through Friday from 7:00
return. The IRS generally will not inquire about unfiled
a.m. to 10:00 p.m. local time (Alaska and Hawaii follow
returns if at least one taxable return is filed each year.
Pacific time) for answers to your questions about completing
However, you must check the box on line 19 on every
Form 941-SS, tax deposit rules, or obtaining an employer
quarterly return you file. Otherwise, the IRS will expect a
identification number (EIN).
return to be filed for each quarter.
Photographs of missing children. The Internal Revenue
Final Return
Service is a proud partner with the National Center for
If you go out of business or stop paying wages to your
Missing and Exploited Children. Photographs of missing
employees, you must file a final return. To tell the IRS that
children selected by the Center may appear in instructions
Form 941-SS for a particular quarter is your final return,
on pages that would otherwise be blank. You can help bring
check the box on line 18 and enter the date you last paid
these children home by looking at the photographs and
wages. Also attach a statement to your return showing the
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
name of the person keeping the payroll records and the
a child.
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
dates for the expedited furnishing and filing of the following
Purpose of Form 941-SS
Wage and Tax Statements when a final Form 941-SS is
filed.
•
W-2AS, American Samoa
Use Form 941-SS, Employer’s QUARTERLY Federal Tax
•
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
•
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
Agricultural and Household
in the U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands, explains
Employers
the requirements for withholding, depositing, and paying
social security and Medicare taxes. It explains the forms you
Agricultural employers. Agricultural wages must be
must give your employees, those your employees must give
reported on Form 943, Employer’s Annual Federal Tax
you, and those you must send to the IRS. See Pub. 15-A,
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
is in American Samoa, Guam, the Commonwealth of the
Quarter
Due Date
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
•
for a quarter, you have 10 more calendar days after the
Both the employer’s and the employee’s share of social
above due dates to file your return for that quarter. If the due
security and Medicare taxes.
•
date for filing a return falls on a Saturday, Sunday, or legal
Current quarter’s adjustments to social security and
holiday, you may file the return on the next business day.
Medicare taxes for fractions of cents, sick pay, tips, and
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
•
containing Form 941-SS is properly addressed, contains
Exemption for qualified employer’s share of social security
tax on wages/tips paid to qualified employees.
sufficient postage, and is postmarked by the U.S. Postal
Service on or before the due date, or sent by an
Once you have filed a return, a preaddressed Form
IRS-designated private delivery service on or before the due
941-SS will be sent to you every 3 months. You must file a
date. If you do not follow these guidelines, we will consider
return each quarter, even if you have no tax liability to report
Form 941-SS filed when it is actually received. See Pub. 80
unless you file a final return. However, see Seasonal
(Circular SS) for more information on IRS-designated private
Employers and Agricultural and Household Employers, later.
delivery services.
If the form fails to reach you, request one in time to file. See
Where Should You File?
Where Can You Obtain Forms? later.
Mail Form 941-SS to:
Seasonal Employers
Seasonal employers are not required to file for quarters
with a payment
without a payment
when they regularly have no tax liability because they have
paid no wages. To alert the IRS that you will not have to file
Internal Revenue Service
Internal Revenue Service
a return for one or more quarters during the year, check the
P.O. Box 105273
P.O. Box 409101
Atlanta, GA 30348-5273
Ogden, UT 84409
box on line 19 on Form 941-SS. The IRS will mail you two
Forms 941-SS once a year after March 1. The preprinted
-2-
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