Federal Employer's ANNUAL Federal Tax Return
Extracted from PDF file 2016-federal-form-944-ss.pdf, last modified December 2009
Employer's ANNUAL Federal Tax ReturnForm 944-SS for 2011: Employer’s ANNUAL Federal Tax Return Department of the Treasury — Internal Revenue Service American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Who Must File Form 944-SS — Employer identification number (EIN) OMB No. 1545-2010 You must file annual Form 944-SS instead of filing quarterly Forms 941-SS only if the IRS notified you in writing. Prior-year forms are available at www.irs.gov/ form944ss. Name (not your trade name) Trade name (if any) Address Number Street Suite or room number City ZIP code State Read the separate instructions before you complete Form 944-SS. Type or print within the boxes. Answer these questions for this year. Part 1: 1 2 3 If no wages, tips, and other compensation are subject to social security or Medicare tax 4 Taxable social security and Medicare wages and tips: Column 1 4a Taxable social security wages 4b Taxable social security tips 4c Taxable Medicare wages & tips Column 2 . . . × .104 = × .104 = × .029 = 3 . . . Check and go to line 6. For 2011, the employee social security tax rate is 4.2% and the Medicare tax rate is 1.45%. The employer social security tax rate is 6.2% and the Medicare tax rate is 1.45%. 4d Add Column 2, line 4a, Column 2, line 4b, and Column 2, line 4c . . . . . . . 6 Current year’s adjustments (see instructions) . . . . . . . . . . . . . 6 7 Total taxes after adjustments. Combine lines 4d and 6 . . . . . . . . . . . . 7 8 Total deposits for this year, including overpayment applied from a prior year and overpayment applied from Form 944-X or Form 941-X . . . . . . . . . . . . 8 9a COBRA premium assistance payments (see instructions) 9b Number of individuals provided COBRA premium assistance . 4d 5 . . . . . . . . . . . . . . . 9a . . . . . . . . 10 Add lines 8 and 9a . . . . . 10 . 11 Balance due. If line 7 is more than line 10, enter the difference and see instructions . . . . 11 . 12 Overpayment. If line 10 is more than line 7, enter the difference ▶ . . . . . . . . . . . . . . Check one: Apply to next return. Send a refund. You MUST complete both pages of Form 944-SS and SIGN it. Next ■▶ For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 47935C Form 944-SS (2011) Name (not your trade name) Part 2: Employer identification number (EIN) Tell us about your deposit schedule and tax liability for this year. Line 7 is less than $2,500. Go to Part 3. 13 Check one: Line 7 is $2,500 or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate $100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below. Jan. 13a Feb. 13b Mar. 13c . . . Apr. 13d May 13e Jun. 13f Jul. . 13g Aug. . 13h Sep. . 13i Total liability for year. Add lines 13a through 13l. Total must equal line 7. Oct. . . 13j Nov. 13k . Dec. 13l 13m . . . . 14 Part 3: Tell us about your business. If question 15 does NOT apply to your business, leave it blank. 15 If your business has closed or you stopped paying wages . . . Check here and enter the final date you paid wages 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 IRS. No. Part 5: Sign here. You MUST complete both pages of Form 944-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 944-SS (2011) Form 944-V(SS), Payment Voucher Purpose of Form Complete Form 944-V(SS), Payment Voucher, if you are making a payment with Form 944-SS, Employer’s ANNUAL Federal Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. If you have your return prepared by a third party and make a payment with that return, please provide this payment voucher to the return preparer. Making Payments With Form 944-SS To avoid a penalty, make your payment with your 2011 Form 944-SS only if one of the following applies. • Your net taxes for the year (line 7 on Form 944-SS) are less than $2,500 and you are paying in full with a timely filed return. • You already deposited the taxes you owed for the first, second, and third quarters of 2011, and the tax you owe for the fourth quarter of 2011 is less than $2,500, and you are paying, in full, the tax you owe for the fourth quarter of 2011 with a timely filed return. • You are a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 8 of Pub. 80 (Circular SS), Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, 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 (Circular SS) for deposit Form Specific Instructions Box 1—Employer identification number (EIN). If you do not have an EIN, you may apply for one online. Go to IRS.gov and click on the Apply for an Employer Identification Number (EIN) Online link. You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number. If you have not received your EIN by the due date of Form 944-SS, write “Applied For” and the date you applied in this entry space. Box 2—Amount paid. Enter the amount paid with Form 944-SS. Box 3—Name and address. Enter your name and address as shown on Form 944-SS. • Enclose your check or money order made payable to the “United States Treasury” and write your EIN, “Form 944-SS,” and “2011” on your check or money order. Do not send cash. Do not staple Form 944-V(SS) or your payment to Form 944-SS (or to each other). • Detach Form 944-V(SS) and send it with your payment and Form 944-SS to the address provided in the Instructions for Form 944-SS. Note. You must also complete the entity information above Part 1 on Form 944-SS. Detach Here and Mail With Your Payment and Form 944-SS. ▼ ▼ 944-V(SS) Department of the Treasury Internal Revenue Service 1 Enter your employer identification number (EIN). ✃ ✁ instructions. Do not use Form 944-V(SS) to make federal tax deposits. Caution. Use Form 944-V(SS) when making any payment with Form 944-SS. However, if you pay an amount with Form 944-SS that should have been deposited, you may be subject to a penalty. See Deposit Penalties in section 8 of Pub. 80 (Circular SS). OMB No. 1545-2010 Payment Voucher ▶ Do not staple this voucher or your payment to Form 944-SS. 2 Dollars Enter the amount of your payment. 3 2011 ▶ Enter your business name (individual name if sole proprietor). Enter your address. Enter your city, state, and ZIP code. Cents Form 944-SS (2011) Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form 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. This form 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 and interest. You are 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 this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . 8 hr., 36 min. Learning about the law or the form . . . . 24 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . 33 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 944-SS simpler, we would be happy to hear from you. You can email us at [email protected] Enter “Form 944-SS” on the subject line. Or write to: Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 944-SS to this address. Instead, see Where Should You File? in the Instructions for Form 944-SS.
2011 Form 944-SS
More about the Federal Form 944-SS Corporate Income Tax TY 2016
We last updated the Employer's ANNUAL Federal Tax Return in May 2017, so this is the latest version of Form 944-SS, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 944-SS directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 941||Employer's Quarterly Federal Tax Return|
|Form 990 or 990-EZ (Sch A)||Public Charity Status and Public Support|
|Form 9465||Installment Agreement Request|
|Form 1125-A||Cost of Goods Sold|
|990 (Schedule O)||Supplemental Information to Form 990 or 990-EZ|
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 944-SS from the Internal Revenue Service in May 2017.
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 944-SS
We have a total of four past-year versions of Form 944-SS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 944-SS
2011 Form 944-SS
2011 Form 944-SS
2011 Form 944-SS
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.