Form Schedule R (Form 9 Schedule R (Form 9 Allocation Schedule for Aggregated Form 941 Filers

950410

Schedule R (Form 941):

Allocation Schedule for Aggregate Form 941 Filers

OMB No. 1545-0029

(February 2010)

Report for calendar year:
Department of the Treasury — Internal Revenue Service

Employer identification number
(EIN)

Check the quarter (same as Form 941):

—

1: January, February, March

Name as shown on
Form 941

2: April, May, June
3: July, August, September

Read the instructions before you complete Schedule R (Form 941). Type or print within the boxes.
Complete a separate line for the amounts allocated to each of your clients.

(c)
(a)
(b)
Total income tax
Client’s Employer
Wages, tips, and
Identification
other compensation withheld from wages,
tips, and other
Number (EIN)
allocated to the listed
compensation
client EIN from line 2
allocated to the listed
of Form 941
client EIN from line 3
of Form 941

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16 Subtotals for
clients. Add all
amounts on lines
1 through 15

17 Enter the
combined
subtotal from line
26 of all
Continuation
Sheets for
Schedule R
(Form 941)

18 Enter Form 941
amounts for your
employees

19 Totals. Add lines
16, 17, and 18.
The column
totals must
match the
related lines on
the aggregate
Form 941

(d)
Total social
security and
Medicare taxes
allocated to the
listed client EIN
from line 5d
of Form 941

4: October, November, December

(e)
Total taxes after
adjustments
allocated to the
listed client EIN
from line 8
of Form 941

(f)
Advance earned
income credit
payments
allocated to the
listed client EIN
from line 9
of Form 941

(g)
Total deposits and
COBRA payments
from line 13 of
Form 941 plus any
payments made with
the return allocated
to the listed client
EIN

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For Paperwork Reduction Act Notice, see the instructions.

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Cat. No. 49301K

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Schedule R (Form 941) (2-2010)

Page

950510

of

Continuation Sheet for Schedule R (Form 941)

Report for calendar year:

(February 2010)

Check the quarter (same as Form 941):

Employer identification number
(EIN)

—

1: January, February, March

Name as shown on
Form 941

2: April, May, June
3: July, August, September
4: October, November, December

(c)
(b)
(a)
Total income tax
Wages, tips, and
Client’s Employer
other compensation withheld from wages,
Identification
tips, and other
allocated to the listed
Number (EIN)
compensation
client EIN from line 2
allocated to the listed
of Form 941
client EIN from line 3
of Form 941

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26 Subtotals for clients.

Add lines 1 through 25.
Include the subtotals
from line 26 on line 17
of Schedule R
(Form 941)

(d)
Total social
security and
Medicare taxes
allocated to the
listed client EIN
from line 5d
of Form 941

(e)
Total taxes after
adjustments
allocated to the
listed client EIN
from line 8
of Form 941

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(f)
Advance earned
income credit
payments
allocated to the
listed client EIN
from line 9
of Form 941

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(g)
Total deposits and
COBRA payments
from line 13 of
Form 941 plus any
payments made with
the return allocated
to the listed client
EIN

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Schedule R (Form 941) (2-2010)

950610
Schedule R (Form 941) (2-2010)
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Purpose of Schedule R (Form 941)
Use Schedule R (Form 941) to allocate the aggregate information
reported on Form 941 to each client. If you have more than 15
clients, complete as many Continuation Sheets for Schedule R (Form
941), as necessary. Attach Schedule R (Form 941), including any
Continuation Sheets, to your aggregate Form 941 and file it with
your return.

Who Must File?
You must complete Schedule R (Form 941) each time you file an
aggregate Form 941, Employer’s QUARTERLY Federal Tax Return.
Aggregate Forms 941 are filed by agents approved by the IRS under
section 3504 of the Internal Revenue Code. To request approval to
act as an agent for an employer, you must file Form 2678,
Employer/Payer Appointment of Agent, with the IRS. On Schedule R
(Form 941), we call those employers your clients.

● Total income tax withheld from wages, tips, and other
compensation (line 3 of Form 941) allocated to the listed client EIN.
● Total social security and Medicare taxes (line 5d of Form 941)
allocated to the listed client EIN.
● Total taxes after adjustments (line 8 of Form 941) allocated to the
listed client EIN.
● Advance earned income credit (EIC) payments (line 9 of Form 941)
allocated to the listed client EIN.
● Total deposits and COBRA premium assistance payments for this
quarter (line 13 of Form 941) and amounts paid with this return,
allocated to the listed client EIN.
You must also report the same information for your employees on
line 18 of Schedule R (Form 941).
Compare the total of each column on line 19 (including your
information on line 18) of Schedule R (Form 941) to the amounts
reported on the aggregate Form 941. For each column total of
Schedule R (Form 941), the relevant line from Form 941 is noted in
the column heading.
If the totals on line 19 of the Schedule R (Form 941) do not match
the totals on Form 941, there is an error that must be corrected
before submitting Form 941 and Schedule R (Form 941).

When Must You File?
If you are an aggregate Form 941 filer, file Schedule R (Form 941)
with your aggregate Form 941 every quarter when Form 941 is due.

Specific Instructions
Completing Schedule R (Form 941)
Enter Your Business Information
Carefully enter your employer identification number (EIN) and name
at the top of the schedule. Make sure they exactly match the EIN the
IRS assigned to your business, the name of your business, and the
EIN and name shown on the attached Form 941.

Calendar Year

Paperwork Reduction Act Notice. We ask for the information on
Schedule R (Form 941) to carry out the Internal Revenue laws of the
United States. You are required to give us this information. We need
it to ensure that you are complying with these laws and to allow us
to figure and collect the right amount of tax.
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 or records relating to a
form or its 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.
The time needed to complete and file Schedule R (Form 941) will
vary depending on individual circumstances. The estimated average
time is:

Enter the calendar year that applies to the quarter checked.

Recordkeeping

Check the Box for the Quarter

Learning about the law or the form

12 min.

Check the appropriate box of the quarter for which you are filing
Schedule R (Form 941). Make sure the quarter checked on the top of
the Schedule R (Form 941) matches the quarter checked on your
Form 941.

Preparing, copying, and assembling the form

24 min.

Client and Employee Information
On Schedule R (Form 941), including any Continuation Sheets for
Schedule R (Form 941), you must report the following for each client.
Note. When entering amounts over 999.99 on Schedule R
(Form 941), do not enter commas.
● Your client’s employer identification number (EIN).
● Wages, tips, and other compensation (line 2 of Form 941)
allocated to the listed client EIN.

12 hrs., 26 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making Schedule R (Form 941) 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-6526,
Washington, DC 20224. Do not send Schedule R (Form 941) to this
address. Instead, see Where Should You File? on page 4 of the
Instructions for Form 941.