Federal Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)
Extracted from PDF file 2019-federal-form-941-ss.pdf, last modified February 2019
Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)941-SS for 2019: Employer’s QUARTERLY Federal Tax Return Form (Rev. January 2019) Department of the Treasury — Internal Revenue Service Employer identification number (EIN) American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands OMB No. 1545-0029 Report for this Quarter of 2019 — (Check one.) 1: January, February, March Name (not your trade name) 2: April, May, June Trade name (if any) 3: July, August, September Address 4: October, November, December Number Street Suite or room number City Foreign country name Go to www.irs.gov/Form941SS for instructions and the latest information. ZIP code State Foreign postal code Foreign province/county Read the separate instructions before you complete Form 941-SS. Type or print within the boxes. Part 1: Answer these questions for this quarter. 1 Number of employees who received wages, tips, or other compensation for the pay period including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4) 1 2 3 4 If no wages, tips, and other compensation are subject to social security or Medicare tax Column 1 Column 2 . . . . 5a Taxable social security wages 5b Taxable social security tips 5c Taxable Medicare wages & tips 5d Taxable wages & tips subject to Additional Medicare Tax withholding 5e Add Column 2 from lines 5a, 5b, 5c, and 5d . 5f Section 3121(q) Notice and Demand—Tax due on unreported tips (see instructions) 6 Total taxes before adjustments. Add lines 5e and 5f . . . . . . . . . . 7 Current quarter’s adjustment for fractions of cents . . . . . . . . . 8 Current quarter’s adjustment for sick pay . . . . . . . . 9 Current quarter’s adjustments for tips and group-term life insurance . 10 Total taxes after adjustments. Combine lines 6 through 9 × 0.124 = × 0.124 = × 0.029 = × 0.009 = Check and go to line 6. . . . . . . . 5e . . . 5f . . . . 6 . . . . . 7 . . . . . . 8 . . . . . . . 9 . . . . . . . 10 11 Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 . 11 12 Total taxes after adjustments and credits. Subtract line 11 from line 10 . . . 12 13 Total deposits for this quarter, including overpayment applied from a prior quarter and overpayments applied from Form 941-X, 944-X, or 944-X (SP) filed in the current quarter . . 13 14 Balance due. If line 12 is more than line 13, enter difference and see instructions . . 14 15 Overpayment. If line 13 is more than line 12, enter difference Check one: ▶ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Apply to next return. You MUST complete both pages of Form 941-SS and SIGN it. For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. . . . . . . . . . . . Send a refund. Next ■▶ Cat. No. 17016Y Form 941-SS (Rev. 1-2019) Employer identification number (EIN) Name (not your trade name) Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see section 8 of Pub. 80. 16 Check one: Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn’t incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you are a monthly schedule depositor, complete the deposit schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: . . . . Month 1 Month 2 Month 3 Total liability for quarter Total must equal line 12. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941-SS. Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank. 17 If your business has closed or you stopped paying wages . . . . . Check here, and If you are a seasonal employer and you don’t have to file a return for every quarter of the year . . . . Check here. enter the final date you paid wages 18 . . . . . . . . . . . . Part 4: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes. Designee’s name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS. No. Part 5: Sign here. You MUST complete both pages of Form 941-SS and SIGN it. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ✗ Print your name here Sign your name here Print your title here Date Best daytime phone Paid Preparer Use Only Check if you are self-employed . Preparer’s name PTIN Preparer’s signature Date Firm’s name (or yours if self-employed) EIN Address Phone City Page 2 State . . ZIP code Form 941-SS (Rev. 1-2019) Form 941-V(SS), Payment Voucher Purpose of Form Specific Instructions Complete Form 941-V(SS) if you’re making a payment with Form 941-SS. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by visiting the IRS website at www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form 941-SS, write “Applied For” and the date you applied in this entry space. Box 2—Amount paid. Enter the amount paid with Form 941-SS. Box 3—Tax period. Darken the circle identifying the quarter for which the payment is made. Darken only one circle. Box 4—Name and address. Enter your name and address as shown on Form 941-SS. • Enclose your check or money order payable to “United States Treasury.” Be sure to enter your EIN, “Form 941-SS,” and the tax period (“1st Quarter 2019,” “2nd Quarter 2019,” “3rd Quarter 2019,” or “4th Quarter 2019”) on your check or money order. Don’t send cash. Don’t staple Form 941-V(SS) or your payment to Form 941-SS (or to each other). • Detach Form 941-V(SS) and send it with your payment and Form 941-SS to the address in the Instructions for Form 941-SS. Note: You must also complete the entity information above Part 1 on Form 941-SS. To avoid a penalty, make your payment with Form 941-SS only if: • Your total taxes after adjustments and credits (Form 941-SS, line 12) for either the current quarter or the preceding quarter are less than $2,500, you didn’t incur a $100,000 next-day deposit obligation during the current quarter, and you’re paying in full with a timely filed return; or • You're a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 8 of Pub. 80 for details. In this case, the amount of your payment may be $2,500 or more. Otherwise, you must make deposits by electronic funds transfer. See section 8 of Pub. 80 for deposit instructions. Don’t use Form 941-V(SS) to make federal tax deposits. Use Form 941-V(SS) when making any payment with Form 941-SS. However, if you pay an amount with Form 941-SS that should’ve CAUTION been deposited, you may be subject to a penalty. See Deposit Penalties in section 8 of Pub. 80. ! ▲ Form ✁ ▼ Detach Here and Mail With Your Payment and Form 941-SS. 941-V(SS) ✃ Making Payments With Form 941-SS ▼ Payment Voucher Department of the Treasury Internal Revenue Service 1 Enter your employer identification number (EIN). ▶ OMB No. 1545-0029 2019 Don’t staple this voucher or your payment to Form 941-SS. 2 Dollars Cents Enter the amount of your payment. ▶ Make your check or money order payable to “United States Treasury” 3 Tax period 4 1st Quarter 3rd Quarter 2nd Quarter 4th Quarter Enter your business name (individual name if sole proprietor). Enter your address. Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code. Form 941-SS (Rev. 1-2019) Privacy Act and Paperwork Reduction Act Notice. We ask for the information on Form 941-SS to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax withholding. Form 941-SS is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner or provide false or fraudulent information, you may be subject to penalties. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. The time needed to complete and file Form 941-SS will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . 10 hr., 31 min. Learning about the law or the form . . . . 47 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . 1 hr. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 941-SS simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 941-SS to this address. Instead, see Where Should You File? in the Instructions for Form 941-SS.
Form 941-SS (Rev. January 2019)
More about the Federal Form 941-SS Corporate Income Tax
We last updated the Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|1120-S (Schedule K-1)||Shareholder’s Share of Income, Deductions, Credits, etc.|
|Form 1095-B||Health Coverage|
|Form 1120-H||U.S. Income Tax Return for Homeowners Associations|
|Form 9452||Filing Assistance Program|
|1041 (Schedule D)||Capital Gains and Losses|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 941-SS from the Internal Revenue Service in February 2020.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 941-SS
We have a total of nine past-year versions of Form 941-SS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 941-SS (Rev. January 2019)
Form 941-SS (Rev. January 2018)
Form 941-SS (Rev. January 2017)
Form 941-SS (Rev. January 2016)
Form 941-SS (Rev. January 2015)
Form 941-SS (Rev. January 2014)
Form 941-SS (Rev. January 2013)
Form 941-SS (Rev. January 2012)
Form 941-SS (Rev. January 2012)
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.