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 - 2017 Page 3
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11Who Must File Form 941-SS?
Outsourcing payroll duties. Unless the wages and other
compensation to the individual performing services for you
Generally, you must file a return for the first quarter in which
are paid by a CPEO and are covered by a contract described
you pay wages subject to social security and Medicare taxes,
in section 7705(e)(2) between you and a CPEO (CPEO
and for each quarter thereafter until you file a final return. Use
contract), you're responsible to ensure that tax returns are
Form 941-SS if your principal place of business is in
filed and deposits and payments are made, even if you
American Samoa, Guam, the Commonwealth of the Northern
contract with a third party to perform these acts. You remain
Mariana Islands, or the U.S. Virgin Islands, or if you have
responsible if the third party fails to perform any required
employees who are subject to income tax withholding for
action. If you choose to outsource any of your payroll and
these jurisdictions.
related tax duties (that is, withholding, reporting, and paying
over social security, Medicare, FUTA, and income taxes) to a
Use Form 941-SS to report the following amounts.
third-party payer, such as a payroll service provider or
Wages/tips subject to social security and Medicare taxes.
reporting agent, visit IRS.gov and enter “outsourcing payroll
Both the employer's and the employee's share of social
duties” in the search box for helpful information on this topic.
security and Medicare taxes.
For more information on the different types of third party
Additional Medicare Tax withheld from employees.
payer arrangements, see section 16 in Pub. 15.
Current quarter's adjustments to social security and
Where can you get telephone help? For answers to your
Medicare taxes for fractions of cents, sick pay, tips, and
questions about completing Form 941-SS or tax deposit
group-term life insurance.
rules, call the IRS at one of the numbers listed below.
Qualified small business payroll tax credit for increasing
1-800-829-4933 (toll free; for use by U.S. Virgin Islands
research activities.
only) or 1-800-829-4059 (TDD/TTY for persons who are
Don't use Form 941-SS if you have both employees who
deaf, hard or hearing, or have a speech disability) Monday–
are subject to U.S. income tax withholding and employees
Friday from 7:00 a.m. to 7:00 p.m. local time.
who aren't subject to U.S. income tax withholding. Instead,
267-941-1000 (toll call) Monday–Friday from 6:00 a.m. to
you must file only Form 941 (or Form 944) and include all of
11:00 p.m. Eastern time.
your employees' wages on that form.
Photographs of missing children. The IRS is a proud
Don't use Form 941-SS to report backup withholding or
partner with the
National Center for Missing & Exploited
income tax withholding on nonpayroll payments such as
Children®(NCMEC). Photographs of missing children
pensions, annuities, and gambling winnings. Report these
selected by the Center may appear in instructions on pages
types of withholding on Form 945, Annual Return of Withheld
that would otherwise be blank. You can help bring these
Federal Income Tax.
children home by looking at the photographs and calling
1-800-THE-LOST (1-800-843-5678) if you recognize a child.
After you file your first Form 941-SS, you must file a return
each quarter, even if you have no tax liability to report, unless
General Instructions:
you filed a final return or one of the exceptions listed next
applies.
Purpose of Form 941-SS
Exceptions
Use Form 941-SS to report social security and Medicare
Special rules apply to some employers.
taxes for workers in American Samoa, Guam, the
Seasonal employers don't have to file a Form 941-SS for
Commonwealth of the Northern Mariana Islands, and the
quarters in which they have no tax liability because they have
U.S. Virgin Islands.
paid no wages. To tell the IRS that you won't file a return for
one or more quarters during the year, check the box on
Pub. 80 explains the requirements for withholding,
line 18 every quarter you file Form 941-SS. The IRS generally
depositing, and paying social security and Medicare taxes. It
won't inquire about unfiled returns if at least one taxable
explains the forms you must give your employees, those your
return is filed each year. However, you must check the box
employees must give you, and those you must send to the
on line 18 on every quarterly return you file. Otherwise, the
IRS. See Pub. 15-A, Employer's Supplemental Tax Guide, for
IRS will expect a return to be filed for each quarter.
specialized employment tax information supplementing the
Employers of household employees don't usually file
basic information provided in Pub. 80.
Form 941-SS. See Pub. 80, Pub. 926, and Schedule H (Form
Federal law requires you, as an employer, to withhold
1040) for more information.
certain taxes from your employees' pay. Each time you pay
Employers of farm employees don't usually file Form
wages, you must withhold – or take out of your employees'
941-SS. See Form 943 and Pub. 51 for more information.
pay – certain amounts for social security tax and Medicare
If none of the above exceptions applies and you
tax. You must also withhold Additional Medicare Tax from
haven't filed a final return, you must fileForm 941-SS
wages you pay to an employee in excess of $200,000 in a
TIP
each quarter even if you didn't pay wages during the
calendar year. Under the withholding system, taxes withheld
quarter. Use IRS e-file, if possible.
from your employees are credited to your employees in
payment of their tax liabilities.
What if You Reorganize or Close Your
Federal law also requires you to pay any liability for the
Business?
employer's portion of social security and Medicare taxes.
This portion of social security and Medicare taxes isn't
If You Sell or Transfer Your Business . . .
withheld from employees.
If you sell or transfer your business, you and the new owner
must each file a Form 941-SS for the quarter in which the
transfer occurred. Report only the wages you paid.
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Instructions for Form 941-SS (Rev. 1-2017)
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