944-SS Employer�s ANNUAL Federal Tax Return (American Samoa, Gu

Attention:
DO NOT file Form 944-SS, Employer's ANNUAL Federal
Tax Return, unless the IRS has sent you a notice telling
you to file it.
Most employers must file Form 941-SS, Employer's
QUARTERLY Federal Tax Return.
If you think you qualify to file Form 944-SS, call the IRS at
1-800-829-0115 (Virgin Islands only) or 215-516-2000
(toll call).

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I.R.S. SPECIFICATIONS

3

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 944-SS, PAGE 1 of 4 (OTC)
MARGINS: TOP 13 mm (1⁄2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄2 ") x 279 mm (11")
PERFORATE: NONE

944-SS for 2006:

Date

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Revised proofs
requested

Employer’s ANNUAL Federal Tax Return
American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, and the U.S. Virgin Islands

OMB No. 1545-2010

Department of the Treasury — Internal Revenue Service

Who Must File Form 944-SS

—
Employer identification number (EIN)

You must file annual
Form 944-SS instead of
filing quarterly Forms
941-SS only if the IRS
notified you in writing.

Name (not your trade name)
Trade name (if any)
Address
Number

Street

Suite or room number

City

State

ZIP code

Read the separate instructions before you fill out this form. Please type or print within the boxes.
Part 1: Answer these questions for 2006.
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
 .124 =
 .124 =
 .029 =

3

Check and go to line 6.

4d

.

.
.
.

4d Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d)

5
6 TAX ADJUSTMENTS (Read the instructions for line 6 before completing lines 6a through 6f.):
6a Current year’s adjustments (See instructions)

6a

.

6b
6c Prior years’ social security and Medicare tax adjustments
(See instructions. Attach Form 941c.)

6c

.

6e

.

6d
6e Special additions to social security and Medicare taxes
(reserved use). Attach Form 941c

6f TOTAL ADJUSTMENTS (Combine all amounts: lines 6a through 6e.)

.
.

6f

7 Total taxes after adjustments (Combine lines 4d and 6f.)

7

8
9
10 Total deposits for this year, including overpayment applied from a prior year

.
.

10

11 Balance due (If line 7 is more than line 10, write the difference here.) Make your check payable
11
to the United States Treasury and write your EIN, Form 944-SS, and 2006 on the check
12 Overpayment (If line 10 is more than line 7, write the difference here.)

12

.

Check one

 You MUST fill out both pages of this form and SIGN it.

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.

Apply to next return.
Send a refund.
Next 

Cat. No. 47935C

Form

944-SS

(2006)

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3

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 944-SS, PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 ") CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20
FLAT SIZE: 216 mm (81⁄2 ") x 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Name (not your trade name)

Employer identification number (EIN)

Part 2: Tell us about your tax liability for 2006.
13 Check one:

Line 7 is less than $2,500. Go to Part 3.
Line 7 is $2,500 or more, fill out the tax liability for each month.
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
Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS.
No.

Part 5: Sign here.
You MUST fill out both pages of this form 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.
Print your
name here

Sign your
name here

Date

Print your
title here
/

Best daytime phone (

/

)

–

Part 6: For paid preparers only (optional)
If you were PAID to prepare this return and are not an employee of the business that is filing this return, you may choose to fill out Part 6.
Paid Preparer’s
name

Preparer’s
SSN/PTIN

Paid Preparer’s
signature

Date

/

/

Check if you are self-employed.
Firm’s name

Firm’s EIN

Address
City
Page

2

State

ZIP code
Form

944-SS

(2006)

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3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 944-SS PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 279 mm (11")
PERFORATE: 73⁄4 " FROM TOP (31⁄4 " FROM BOTTOM)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

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 someone else
and make a payment with that return, please provide
this payment voucher to the return preparer.

Making Payments With Form 944-SS
Make your payment with 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 2006; the tax you
owe for the fourth quarter of 2006 is less than $2,500;
and you are paying, in full, the tax you owe for the
fourth quarter of 2006 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, your payment may be $2,500 or
more.

Otherwise, you must deposit your taxes at an
authorized financial institution or by electronic funds
transfer. (See section 8 of Pub. 80 (Circular SS) for
deposit instructions.) Do not use the Form 944-V(SS)
payment voucher to make federal tax deposits.
Caution. If you pay amounts 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).

Specific Instructions
Box 1—Employer identification number (EIN). If you
do not have an EIN, apply for one on Form SS-4,
Application for Employer Identification Number, and
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 “2006” on your check or money order.
Do not send cash. Please do not staple Form
944-V(SS) or your payment to the return (or to each
other).
● Detach the completed 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 Tax Return.

Form





944-V(SS)

Department of the Treasury
Internal Revenue Service

1 Enter your employer identification
number (EIN).

OMB No. 1545-2010

Payment Voucher


2006

Do not staple or attach this voucher to your payment.
Dollars

2

Enter the amount of your payment.



3 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

Cents

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3

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 944-SS, PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 ") CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ") x 279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 944-SS (2006)

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 employer
identification number (EIN). If you fail to provide this
information in a timely manner, 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, and the District of Columbia 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:
For Form 944-SS:
11 hr., 00 min.
Recordkeeping
12 min.
Learning about the law or the form
Preparing, copying, assembling,
22 min.
and sending the form to the IRS
If you have comments concerning the accuracy of
these time estimates or suggestions for making this
form simpler, we would be happy to hear from you.
You can write to: Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
IR-6406, Washington, DC 20224. Do not send Form
944-SS to this address. Instead, see Where Should
You File? on page 4 of the Instructions for
Form 944-SS.

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