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 7
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11December 12 for the quarter indicated at the top of the Form
report should include charged tips (for example, credit and
941-SS. Don't include:
debit card charges) you paid over to the employee for charge
Household employees,
customers, tips the employee received directly from
Employees in nonpay status for the pay period,
customers, and tips received from other employees under
Farm employees,
any tip-sharing arrangement. Both directly and indirectly
Pensioners, or
tipped employees must report tips to you. No report is
Active members of the Armed Forces.
required for months when tips are less than $20. Employees
may use Form 4070 (available only in Pub. 1244) or submit a
If you enter “250” or more on line 1, you must file
written statement or electronic tip record.
Forms W-2AS, W-2CM, W-2GU, and W-2VI
TIP
Don't include allocated tips on this line. Instead, report
electronically. For details, visit the SSA's Employer
them on Form 8027. Allocated tips aren't reportable on Form
W-2 Filing Instructions & Information website at
SSA.gov/
941-SS and aren't subject to withholding of social security or
employer
or call the SSA at 1-800-772-6270.
Medicare taxes.
4. If No Wages, Tips, and Other Compensation
line 5b (column 1)
are Subject to Social Security or Medicare
x 0.124
Tax . . .
line 5b (column 2)
If no wages, tips, and compensation are subject to social
security or Medicare tax, check the box on line 4. If this
5c. Taxable Medicare wages and tips. Enter all wages,
question doesn't apply to you, leave the box blank. For more
tips, sick pay, and taxable fringe benefits that are subject to
information about exempt wages, see section 12 of Pub. 80
Medicare tax. Unlike social security wages, there is no limit
and section 4 of Pub. 15-A.
on the amount of wages subject to Medicare tax.
If you’re a government employer, wages you pay
The rate of Medicare tax is 1.45% (0.0145) each for the
aren't automatically exempt from social security and
!
employer and employee, or 2.9% (0.029) for both. Include all
Medicare taxes. Your employees may be covered by
tips your employees reported during the quarter, even if you
CAUTION
law or by a voluntary Section 218 Agreement with the SSA.
were unable to withhold the employee tax of 1.45%.
For more information, see Pub. 963, Federal-State
Reference Guide.
line 5c (column 1)
x 0.029
5a–5e. Taxable Social Security and Medicare
line 5c (column 2)
Wages and Tips
5a. Taxable social security wages. Enter the total
For more information, see sections 4, 5, and 7 of Pub. 80.
wages, sick pay, and taxable fringe benefits subject to social
5d. Taxable wages & tips subject to Additional
security taxes you paid to your employees during the quarter.
Medicare Tax withholding. Enter all wages, tips, sick pay,
For this purpose, sick pay includes payments made by an
and taxable fringe benefits that are subject to Additional
insurance company to your employees for which you
Medicare Tax withholding. You’re required to begin
received timely notice from the insurance company. See
withholding Additional Medicare Tax in the pay period in
section 6 in Pub. 15-A for more information about sick pay
which you pay wages in excess of $200,000 to an employee
reporting.
and continue to withhold it each pay period until the end of
Enter the amount before deductions. Don't include tips on
the calendar year. Additional Medicare Tax is only imposed
this line. For information on types of wages subject to social
on the employee. There is no employer share of Additional
security taxes, see section 4 of Pub. 80.
Medicare Tax. All wages that are subject to Medicare tax are
For 2017, the rate of social security tax on taxable wages
subject to Additional Medicare Tax withholding if paid in
is 6.2% (0.062) each for the employer and employee or
excess of the $200,000 withholding threshold.
12.4% (0.124) for both. Stop paying social security tax on
For more information on what wages are subject to
and entering an employee's wages on line 5a when the
Medicare tax, see the chart, Special Rules for Various Types
employee's taxable wages (including tips) reach $127,200 for
of Employment and Payments, in section 12 of Pub. 80. For
the year. However, continue to withhold Medicare taxes for
more information on Additional Medicare Tax, visit IRS.gov
the whole year on wages and tips even when the social
and enter “Additional Medicare Tax” in the search box.
security wage base of $127,200 has been reached.
Once wages and tips exceed the $200,000 withholding
threshold, include all tips your employees reported during the
line 5a (column 1)
quarter, even if you were unable to withhold the employee tax
x 0.124
of 0.9%.
line 5a (column 2)
line 5d (column 1)
x 0.009
5b. Taxable social security tips. Enter all tips your
employees reported to you during the quarter until the total of
line 5d (column 2)
the tips and wages for an employee reach $127,200 for the
year. Include all tips your employees reported to you even if
5e. Total social security and Medicare taxes. Add the
you were unable to withhold the employee tax of 6.2%. Don't
column 2 amounts on lines 5a–5d. Enter the result on line 5e.
include service charges on line 5b.
Your employee must report cash tips to you by the 10th
day of the month after the month the tips are received. The
-7-
Instructions for Form 941-SS (Rev. 1-2017)
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