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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9Where Can You Obtain Forms?
Check the Box for the Quarter
Under Report for this Quarter of 2010 at the top of Form
See Pub. 80 (Circular SS) for information on ordering IRS
941-SS, check the appropriate box of the quarter for which
forms by telephone, mail, or online. You may also be able to
you are filing. Make sure the quarter checked is the same as
get some IRS forms at the addresses listed below.
shown on any attached Schedule B (Form 941), Report of
American Samoa. Department of Treasury, Income Tax
Tax Liability for Semiweekly Schedule Depositors.
Division, Government of American Samoa, Executive Office
Completing and Filing Form 941-SS
Bldg., First Floor, Pago Pago, AS 96799.
Make entries on Form 941-SS as follows to enable accurate
Commonwealth of the Northern Mariana Islands.
processing.
Administrator, CNMI Social Security System, Saipan,
•
Use 12-point Courier font (if possible) for all entries if you
MP 96960.
are typing or using a computer to fill out your form.
Guam. Department of Revenue and Taxation,
•
Omit dollar signs and decimal points. Commas are
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
optional. Report dollars to the left of the preprinted decimal
Barrigada, GU 96913.
point and cents to the right of it.
•
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
Leave blank any data field (except lines 1 and 8) with a
9601 Estate Thomas, Charlotte Amalie,
value of zero.
•
St. Thomas, VI 00802.
Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
How Should You Complete
•
Enter your name and EIN on all pages and attachments.
Filers using the IRS-preaddressed Form 941-SS do not
Form 941-SS?
have to enter their name and EIN on page 2.
•
Staple multiple sheets in the upper left corner when filing.
Preprinted Name and Address Information
What About Penalties and Interest?
If your preprinted name, EIN, or address information on
Form 941-SS is not correct, cross it out and type or print the
Avoiding penalties and interest
correct information. However, do not change any of the
You can avoid paying penalties and interest if you do all of
preprinted information on your Form 941-V(SS),
the following.
Payment Voucher.
•
Deposit or pay your taxes when they are due, using
Employer identification number (EIN)
EFTPS if required.
•
File your fully completed Form 941-SS on time.
To make sure that businesses comply with federal tax laws,
•
Report your tax liability accurately.
the IRS monitors tax filings and payments by using a
•
Submit valid checks for tax payments.
numerical system to identify taxpayers. A unique 9-digit
•
Furnish accurate Forms W-2AS, W-2CM, W-2GU, or
employer identification number (EIN) is assigned to all
W-2VI to employees.
corporations, partnerships, and some sole proprietors.
•
File Form W-3SS and Copies A of Form W-2AS, W-2CM,
Businesses needing an EIN must apply for a number and
W-2GU, or W-2VI with the Social Security Administration
use it throughout the life of the business on all tax returns,
(SSA) on time and accurately.
payments, and reports.
Penalties and interest are charged on taxes paid late
Your business should have only one EIN. If you have
and returns filed late at a rate set by law. See section 8 of
more than one and are not sure which one to use, write to
Pub. 80 (Circular SS) for details.
the IRS office where you file your returns (using the without
a payment address on page 2) or call the IRS at
A trust fund recovery penalty may apply if social
1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999
!
security and Medicare taxes that must be withheld
(toll call). TTY/TDD users in the U.S. Virgin Islands can
are not withheld or are not paid. Under this penalty,
CAUTION
call 1-800-829-4059.
responsible persons become personally liable for payment
of the taxes and are penalized an amount equal to the
If you do not have an EIN, you may apply for one online.
unpaid taxes. A responsible person can be an officer or
Go to IRS.gov and click on the Apply for an Employer
employee of a corporation, a partner or employee of a
Identification Number (EIN) Online link. You may also apply
partnership, an accountant, a volunteer director/trustee, an
for an EIN by calling 1-800-829-4933 (U.S. Virgin Islands) or
employee of a sole proprietorship, or any other person or
215-516-6999 (toll call), or you can fax or mail Form SS-4,
entity that is responsible for collecting, accounting for, and
Application for Employer Identification Number, to the IRS. If
paying over trust fund taxes. See section 8 of Pub. 80
you have applied for an EIN but do not have your EIN by the
(Circular SS) for details.
time a return is due, write “Applied For” and the date you
applied in the space shown for the number.
Reconciling Forms 941-SS and W-3SS
Always be sure the EIN on the form you file exactly
The IRS matches amounts reported on your four quarterly
matches the EIN the IRS assigned to your business.
TIP
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or
Do not use your social security number on forms that
W-2VI amounts totaled on your yearly Form W-3SS. If the
ask for an EIN. Filing a Form 941-SS with an incorrect EIN
amounts do not agree, you may be contacted by the IRS or
or using another business’s EIN may result in penalties and
SSA. The following amounts are reconciled.
delays in processing your return.
•
Social security wages.
•
Changing Your Name or Address
Social security tips.
•
Medicare wages and tips.
Notify the IRS immediately if you change your business
name or address.
Use Schedule D (Form 941), Report of Discrepancies
•
Write to the IRS office where you file your returns (using
Caused by Acquisitions, Statutory Mergers, or
the without a payment address on page 2) to notify the IRS
Consolidations, to explain certain wage, tax, and payment
of any name change. Get Pub. 1635, Understanding Your
discrepancies between Forms 941-SS and Forms W-2AS,
Employer Identification Number (EIN), to see if you need to
W-2CM, W-2GU, W-2VI, W-3SS, and W-2c that were
apply for a new EIN.
caused by acquisitions, statutory mergers, or consolidations.
•
Complete and mail Form 8822, Change of Address, for
For more information, see the Instructions for Schedule D
any address change.
(Form 941). Also see Rev. Proc. 2004-53 for more
-3-
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