Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

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Instructions for Form 941-SS
(Rev. January 2014)

Department of the Treasury
Internal Revenue Service

Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Form 941-SS and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/form941ss.

What's New
Social security and Medicare tax for 2014. The social
security tax rate is 6.2% each for the employee and
employer, unchanged from 2013. The social security wage
base limit is $XXX,XXX.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2013. There is no wage base
limit for Medicare tax.
Social security and Medicare taxes apply to the wages of
household workers you pay $X,XXX or more in cash or an
equivalent form of compensation in 2014. Social security and
Medicare taxes apply to election workers who are paid
$X,XXX or more in cash or an equivalent form of
compensation in 2014.
Credit for COBRA premium assistance payments.
Employers claiming the credit for COBRA premium
assistance payments for years after 2013 must use Form
941-X, Adjusted Employer's QUARTERLY Federal Tax
Return or Claim for Refund. See the Instructions for Form
941-X for guidance.

Reminders
Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a
0.9% Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year. You are
required to begin withholding Additional Medicare Tax in the
pay period in which you pay wages in excess of $200,000 to
an employee and continue to withhold it each pay period until
the end of the calendar year. Additional Medicare Tax is only
imposed on the employee. There is no employer share of
Additional Medicare Tax. All wages that are subject to
Medicare tax are subject to Additional Medicare Tax
withholding if paid in excess of the $200,000 withholding
threshold. For more information on what wages are subject to
Medicare tax, see the chart, Special Rules for Various Types
of Employment and Payments, in section 12 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 more information on Additional Medicare Tax, visit
IRS.gov and enter “Additional Medicare Tax” in the search
box.
Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. The
work opportunity tax credit is now available for eligible
unemployed veterans who begin work before January 1,
Sep 04, 2013

2014. Previously, the credit was available for unemployed
veterans who began work on or after November 22, 2011,
and before January 1, 2013. Qualified tax-exempt
organizations that hire eligible unemployed veterans can
claim the work opportunity tax credit against their payroll tax
liability using Form 5884-C, Work Opportunity Credit for
Qualified Tax-Exempt Organizations Hiring Qualified
Veterans. For more information, visit IRS.gov and enter “work
opportunity tax credit” in the search box.
Outsourcing payroll duties. Employers are responsible to
ensure that tax returns are filed and deposits and payments
are made, even if the employer contracts with a third party to
perform these acts. The employer remains responsible if the
third party fails to perform any required action. If you choose
to outsource any of your payroll and elated tax duties (that is,
withholding, reporting, and paying over social security,
Medicare, FUTA, and income taxes) to a third-party payroll
service provider, visit IRS.gov and enter “outsourcing payroll
duties” in the search box for helpful information on this topic.
Form 944-SS discontinued. Form 944-SS, Employer's
ANNUAL Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the
U.S. Virgin Islands, will no longer be issued by the IRS after
2011. Beginning with tax year 2012, employers who
previously filed Form 944-SS will continue to file annually
using Form 944, Employer's ANNUAL Federal Tax Return (or
Formulario 944(SP), Declaración Federal ANUAL de
Impuestos del Patrono o Empleador, the Spanish language
equivalent to Form 944). Alternatively, taxpayers may
request to begin quarterly filing Forms 941-SS instead of
Form 944 (or Formulario 944(SP)). For more information, see
Employers can choose to file Forms 941-SS instead of Form
944 next.
Employers can choose to file Forms 941-SS instead of
Form 944. Employers in American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the
U.S. Virgin Islands that would otherwise be required to file
Form 944 can notify the IRS if they want to file quarterly
Forms 941-SS instead of annual Form 944. To request to file
quarterly Forms 941-SS to report your social security and
Medicare taxes for the 2014 calendar year, you must either
call the IRS at 1-800-829-4933 (U.S. Virgin Islands only), or
267-941-1000 (toll call) by April 1, 2014, or send a written
request postmarked on or before March 15, 2014. After you
contact the IRS, the IRS will send you a written notice that
your filing requirement has been changed. You must receive
written notice from the IRS to file Forms 941-SS instead of
Form 944 before you may file these forms. If you do not
receive this notice, you must file Form 944 for calendar year
2014. See Rev. Proc. 2009-51, 2009-45 I.R.B. 625, available
at www.irs.gov/irb/2009-45_IRB/ar12.html.
Requesting to file Form 944 instead of Forms 941-SS. If
you are required to file Form 941-SS but believe your
employment taxes for the calendar year will be $1,000 or
less, you may request to file Form 944 instead of Forms
941-SS by calling the IRS at 1-800-829-4933 (U.S. Virgin

Cat. No. 35530F

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For an EFTPS deposit to be on time, you must
initiate the deposit by 8 p.m. Eastern time the day
CAUTION
before the date the deposit is due. See section 8 of
Pub. 80 (Circular SS) for details.

Islands only), or 267-941-1000 (toll call) by April 1, 2014, or
sending a written request postmarked on or before March 15,
2014. You must receive written notice from the IRS to file
Form 944 instead of Forms 941-SS before you may file this
form. For more information on requesting to file Form 944
visit IRS.gov and enter “file employment taxes annually” in
the search box.

!

Same-day wire payment option. If you fail to initiate a
deposit transaction on EFTPS by 8 p.m. Eastern time the day
before the date a deposit is due, you can still make your
deposit on time by using the Federal Tax Application (FTA).
To use the same-day wire payment method, you will need to
make arrangements with your financial institution ahead of
time. Please check with your financial institution regarding
availability, deadlines, and costs. Your financial institution
may charge you a fee for payments made this way. To learn
more about the information you will need to provide to your
financial institution to make a same-day wire payment, visit
www.eftps.gov to download the Same-Day Payment
Worksheet.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that is not a business day, the
deposit is considered timely if it is made by the close of the
next business day. A business day is any day other than a
Saturday, Sunday, or legal holiday. The term “legal holiday”
for deposit purposes includes only those legal holidays in the
District of Columbia. Legal holidays in the District of
Columbia are provided in Pub. 80 (Circular SS).

COBRA premium assistance credit. The credit for
COBRA premium assistance payments applies to premiums
paid for employees involuntarily terminated between
September 1, 2008, and May 31, 2010, and to premiums
paid for up to 15 months.
Employers claiming the credit for COBRA premium
assistance payments for years after 2013 must use Form
941-X. See the Instructions for Form 941-X for guidance.
Section 3121(q) Notice and Demand—Tax due on unreported tips. An employer enters the amount of social
security and Medicare taxes on unreported tips shown on the
Section 3121(q) Notice and Demand on line 5f of the
employer's Form 941-SS for the calendar quarter
corresponding to the “Date of Notice and Demand.”
Aggregate Form 941 filers. Agents must complete
Schedule R (Form 941), Allocation Schedule for Aggregate
Form 941 Filers, when filing an aggregate Form 941.
Aggregate Forms 941 are filed by agents approved by the
IRS under section 3504. To request approval to act as an
agent for an employer, the agent files Form 2678, Employer/
Payer Appointment of Agent, with the IRS.

Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing and paying
their federal taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient programs to make filing and paying easier. Spend
less time and worry about taxes and more time running your
business. Use e-file and EFTPS to your benefit.
For e-file, visit the IRS website at www.irs.gov/efile for
additional information.
For EFTPS, visit www.eftps.gov or call EFTPS Customer
Service at 1-800-555-4477 (toll free; for use by U.S. Virgin
Islands only), 1-303-967-5916 (toll call), or 1-800-733-4829
(TDD) for additional information.

Correcting a previously filed Form 941-SS. If you
discover an error on a previously filed Form 941-SS, make
the correction using Form 941-X. Form 941-X is filed
separately from Form 941-SS. For more information, see
section 9 of Pub. 80 (Circular SS) or visit IRS.gov and enter
“correcting employment taxes” in the search box.
Employers claiming the credit for COBRA premium
assistance payments for years after 2013 must use
Form 941-X. See the Instructions for Form 941-X for
guidance.

TIP

If you are filing your tax return or paying your federal
taxes electronically, a valid employer identification
CAUTION
number (EIN) is required at the time the return is
filed or the payment is made. If a valid EIN is not provided,
the return or payment will not be processed. This may result
in penalties.

!

Federal tax deposits must be made by electronic funds
transfer. You must use electronic funds transfer to make all
federal tax deposits. Generally, electronic funds transfers are
made using the Electronic Federal Tax Payment System
(EFTPS). If you do not want to use EFTPS, you can arrange
for your tax professional, financial institution, payroll service,
or other trusted third party to make electronic deposits on
your behalf. Also, you may arrange for your financial
institution to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of
Treasury. Services provided by your tax professional,
financial institution, payroll service, or other third party may
have a fee.
For more information on making federal tax deposits, see
section 8 of Pub. 80 (Circular SS). To get more information
about EFTPS or to enroll in EFTPS, visit www.eftps.gov or
call 1-800-555-4477 (toll free; for use by U.S. Virgin Islands
only), 1-303-967-5916 (toll call), or 1-800-733-4829 (TDD).
Additional information about EFTPS is available in Pub. 966,
Electronic Federal Tax Payment System: A Guide To Getting
Started.

Electronic funds withdrawal (EFW). If you file Form
941-SS electronically, you can e-file and e-pay (electronic
funds withdrawal) the balance due in a single step using tax
preparation software or through a tax professional. However,
do not use EFW to make federal tax deposits. For more
information on paying your taxes using EFW, visit the IRS
website at www.irs.gov/e-pay. A fee may be charged to file
electronically.
Credit or debit card payments. Employers can pay the
balance due shown on Form 941-SS by credit or debit card.
Do not use a credit or debit card to make federal tax
deposits. For more information on paying your taxes with a
credit or debit card, visit the IRS website at
www.irs.gov/e-pay.
Paid preparers must sign Form 941-SS. Paid preparers
must complete and sign the paid preparer's section of Form
941-SS.
Employer's liability. Employers are responsible to ensure
that tax returns are filed and deposits and payments are
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made, even if the employer contracts with a third party. The
employer remains liable if the third party fails to perform a
required action. Employers who enroll in EFTPS can view
EFTPS deposits and payments made on their behalf.

Both the employer's and the employee's share of social
security and Medicare taxes.
Additional Medicare Tax withheld from employees.
Current quarter's adjustments to social security and
Medicare taxes for fractions of cents, sick pay, tips, and
group-term life insurance.

Where can you get telephone help? For answers to your
questions about completing Form 941-SS, tax deposit rules,
or obtaining an EIN, you can call the IRS at:
1-800-829-4933 (toll free; for use by U.S. Virgin Islands
only) Monday–Friday from 7:00 a.m. to 7:00 p.m. local time,
or
267-941-1000 (toll call) Monday–Friday from 6:00 a.m. to
11:00 p.m. Eastern time.

Employers claiming the credit for COBRA premium
assistance payments for years after 2013 must use
CAUTION
Form 941-X. See the Instructions for Form 941-X for
guidance.

!

Do not use Form 941-SS if you have both employees who
are subject to U.S. income tax withholding and employees
who are not subject to U.S. income tax withholding. Instead,
you must file only Form 941 (or Form 944) and include all of
your employees' wages on that form.

Photographs of missing children. The Internal Revenue
Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
a child.

Do not use Form 941-SS to report backup withholding or
income tax withholding on nonpayroll payments such as
pensions, annuities, and gambling winnings. Report these
types of withholding on Form 945, Annual Return of Withheld
Federal Income Tax.

General Instructions:
Purpose of Form 941-SS

After you file your first Form 941-SS, you must file a return
each quarter, even if you have no tax liability to report, unless
you filed a final return or one of the exceptions listed below
applies.

Use Form 941-SS to report social security and Medicare
taxes for workers in American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the
U.S. Virgin Islands.

Exceptions

Federal law requires you, as an employer, to withhold
taxes from your employees' pay. Each time you pay wages,
you must withhold – or take out of your employees' pay –
certain amounts for social security tax and Medicare tax. You
must also withhold Additional Medicare Tax from wages you
pay to an employee in excess of $200,000 in a calendar year.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
their tax liabilities.

Special rules apply to some employers.
Seasonal employers do not have to file a Form 941-SS
for quarters in which they have no tax liability because they
have paid no wages. To tell the IRS that you will not file a
return for one or more quarters during the year, check the
box on line 16 every quarter you file Form 941-SS. The IRS
generally will not inquire about unfiled returns if at least one
taxable return is filed each year. However, you must check
the box on line 16 on every quarterly return you file.
Otherwise, the IRS will expect a return to be filed for each
quarter.
Employers of household employees do not usually file
Form 941-SS. See Pub. 80 (Circular SS) and Pub. 926,
Household Employer's Tax Guide, and Schedule H (Form
1040), Household Employment Taxes, for more information.
Employers of farm employees do not usually file Form
941-SS. See Form 943, Employer's Annual Federal Tax
Return for Agricultural Employees, and Pub. 51 (Circular A),
Agricultural Employer's Tax Guide.

Federal law also requires you to pay any liability for the
employer's portion of social security and Medicare taxes.
This portion of social security and Medicare taxes is not
withheld from employees.

If none of the above exceptions applies and you
have not filed a final return, you must file
Form 941-SS each quarter even if you did not pay
wages during the quarter. Use IRS e-file, if possible.

Pub. 80 (Circular SS) explains the requirements for
withholding, depositing, and paying social security and
Medicare taxes. It explains the forms you must give your
employees, those your employees must give you, and those
you must send to the IRS. See Pub. 15-A, Employer's
Supplemental Tax Guide, for specialized employment tax
information supplementing the basic information provided in
Pub. 80 (Circular SS).

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Who Must File Form 941-SS?

What if You Reorganize or Close Your
Business?
If You Sell or Transfer Your Business . . .

Generally, you must file a return for the first quarter in which
you pay wages subject to social security and Medicare taxes,
and for each quarter thereafter until you file a final return. Use
Form 941-SS if your principal place of business is in
American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, or the U.S. Virgin Islands, or if you have
employees who are subject to income tax withholding for
these jurisdictions.

If you sell or transfer your business, you and the new owner
must each file a Form 941-SS for the quarter in which the
transfer occurred. Report only the wages you paid.
When two businesses merge, the continuing firm must file
a return for the quarter in which the change took place and
the other firm should file a final return.

Use Form 941-SS to report the following amounts.
Wages/tips subject to social security and Medicare taxes.
Instructions for Form 941-SS (Rev. 1-2014)

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Changing from one form of business to another—such as
from a sole proprietorship to a partnership or corporation—is
considered a transfer. If a transfer occurs, you may need a
new EIN. See section 1 of Pub. 80 (Circular SS). Attach a
statement to your return with:
The new owner's name (or the new name of the business);
Whether the business is now a sole proprietorship,
partnership, or corporation;
The kind of change that occurred (a sale or transfer);
The date of the change; and
The name of the person keeping the payroll records and
the address where those records will be kept.

For example, you generally must report wages you pay
during the first quarter—which is January through March—by
April 30. If you made timely deposits in full payment of your
taxes for a quarter, you have 10 more days after the due
dates shown above to file your Form 941-SS.
If we receive Form 941-SS after the due date, we will treat
Form 941-SS as filed on time if the envelope containing Form
941-SS is properly addressed, contains sufficient postage,
and is postmarked by the U.S. Postal Service on or before
the due date, or sent by an IRS-designated private delivery
service on or before the due date. If you do not follow these
guidelines, we will consider Form 941-SS filed when it is
actually received. See Pub. 80 (Circular SS) for more
information on IRS-designated private delivery services.

If Your Business Has Closed . . .
If you go out of business or stop paying wages to your
employees, you must file a final return. To tell the IRS that
Form 941-SS for a particular quarter is your final return,
check the box on line 15 and enter the date you last paid
wages. Also attach a statement to your return showing the
name of the person keeping the payroll records and the
address where those records will be kept.

If any due date for filing falls on a Saturday, Sunday, or
legal holiday, you may file your return on the next business
day.

How Should You Complete Form
941-SS?
Type or print your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of page 2.
Do not use your social security number (SSN) or individual
taxpayer identification number (ITIN). Generally, enter the
business (legal) name you used when you applied for your
EIN on Form SS-4, Application for Employer Identification
Number. For example, if you are a sole proprietor, enter
“Haleigh Smith” on the “Name” line and “Haleigh's Cycles” on
the “Trade name” line. Leave the “Trade name” line blank if it
is the same as your “Name.”

See the General Instructions for Forms W-2 and W-3 for
information about earlier dates for the expedited furnishing
and filing of the following Wage and Tax Statements when a
final Form 941-SS is filed.
W-2AS, American Samoa
W-2CM, Commonwealth of the Northern Mariana Islands
W-2GU, Guam
W-2VI, U.S. Virgin Islands
If you participated in a statutory merger or consolidation,
or qualify for predecessor-successor status due to an
acquisition, you should generally file Schedule D (Form 941),
Report of Discrepancies Caused by Acquisitions, Statutory
Mergers, or Consolidations. See the Instructions for
Schedule D (Form 941) to determine whether you should file
Schedule D (Form 941) and when you should file it.

Employer Identification Number (EIN). To make sure that
businesses comply with federal tax laws, the IRS monitors
tax filings and payments by using a numerical system to
identify taxpayers. A unique nine-digit EIN is assigned to all
corporations, partnerships, and some sole proprietors.
Businesses needing an EIN must apply for a number and use
it throughout the life of the business on all tax returns,
payments, and reports.
Your business should have only one EIN. If you have more
than one and are not sure which one to use, write to the IRS
office where you file your returns (using the Without a
payment address under Where Should You File, later) or call
the IRS at 1-800-829-4933 (toll free; for use by U.S. Virgin
Islands only) or 267-941-1099 (toll call).
If you do not have an EIN, you may apply for one online.
Go to IRS.gov and click on the Apply for an EIN Online link
under Tools. You may also apply for an EIN by calling
1-800-829-4933 (toll free; for use by U.S. Virgin Islands only)
or 267-941-1099 (toll call), or you can fax or mail Form SS-4
to the IRS. If you have not received your EIN by the due date
of Form 941-SS, write “Applied For” and the date you applied
in this entry space.

When Must You File?
File your initial Form 941-SS for the quarter in which you first
paid wages that are subject to social security and Medicare
taxes. See the table below titled When To File Form 941-SS.
Then you must file for every quarter after that—every 3
months—even if you have no taxes to report, unless you are
a seasonal employer or are filing your final return. See
Seasonal employers and If Your Business Has Closed,
earlier.
File Form 941-SS only once for each quarter. If you filed
electronically, do not file a paper Form 941-SS. For more
information about filing Form 941-SS electronically, see
Electronic filing and payment, earlier.

If you are filing your tax return electronically, a valid
EIN is required at the time the return is filed. If a valid
CAUTION
EIN is not provided, the return will not be accepted.
This may result in penalties.

When To File Form 941-SS

!

Your Form 941-SS is due by the last day of the month that follows the end of the
quarter.
The Quarter Includes . . .

Quarter Ends

Form 941-SS
Is Due

1. January, February, March

March 31

April 30

2. April, May, June

June 30

July 31

3. July, August, September

September 30

October 31

4. October, November, December

December 31

January 31

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Always be sure the EIN on the form you file exactly
matches the EIN the IRS assigned to your business.
Do not use your SSN or ITIN on forms that ask for an
EIN. Filing a Form 941-SS with an incorrect EIN or using
another business's EIN may result in penalties and delays in
processing your return.

TIP

With a payment

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Internal Revenue Service
P.O. Box 37941
Hartford, CT 06176-7941

Your filing address may have changed from that
used to file your employment tax return in prior
CAUTION
years. Do not send Form 941-SS or any payments to
the Social Security Administration (SSA). Private delivery
services cannot deliver to P.O. boxes.

!

If you change your name or address... Notify the IRS
immediately if you change your business name or address.
Write to the IRS office where you file your returns (using
the Without a payment address under Where Should You
File, later) to notify the IRS of any name change. See Pub.
1635, Employer Identification Number: Understanding Your
EIN, to see if you need to apply for a new EIN.
Complete and mail Form 8822-B, Change of Address or
Responsible Party—Business, for any address change.

Depositing Your Taxes
Must You Deposit Your Taxes?

You may have to deposit both the employer and employee
social security taxes and Medicare taxes.
If your total taxes (line 10) are less than $2,500 for
the current quarter or the preceding quarter, and you
did not incur a $100,000 next-day deposit obligation
during the current quarter. You do not have to make a
deposit. To avoid a penalty, you must pay the amount in full
with a timely filed return or you must deposit the amount
timely. For more information on paying with a timely filed
return, see the instructions for line 12, later. If you are not
sure your total tax liability for the current quarter will be less
than $2,500, (and your liability for the preceding quarter was
not less than $2,500), make deposits using the semiweekly
or monthly rules so you won't be subject to failure to deposit
penalties.
If your total taxes (line 10) are $2,500 or more for the
current quarter and the preceding quarter. You must
make deposits according to your deposit schedule. See
section 8 of Pub. 80 (Circular SS) for information and rules
about federal tax deposits.

Check the Box for the Quarter

Under “Report for this Quarter of 2013” at the top of Form
941-SS, check the appropriate box of the quarter for which
you are filing. Make sure the quarter checked is the same as
shown on any attached Schedule B (Form 941), Report of
Tax Liability for Semiweekly Schedule Depositors.

Completing and Filing Form 941-SS

Make entries on Form 941-SS as follows to enable accurate
processing.
Use 10-point Courier font (if possible) for all entries if you
are typing or using a computer to complete your form.
Portable Document Format (PDF) forms on IRS.gov have
fillable fields with acceptable font specifications.
Do not enter dollar signs and decimal points. Commas are
optional. Enter dollars to the left of the preprinted decimal
point and cents to the right of it.
Leave blank any data field (except lines 1 and 10) with a
value of zero.
Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
Enter your name and EIN on all pages and attachments.
Staple multiple sheets in the upper left corner when filing.

The IRS has issued regulations under section 6302
which provide that you must deposit all depository
CAUTION
taxes electronically by electronic funds transfers. For
more information about electronic funds transfers, see
Federal tax deposits must be made by electronic funds
transfer under Reminders.

!

Reconciling Forms 941-SS and W-3SS

When Must You Deposit Your Taxes?
Determine If You are a Monthly or Semiweekly
Schedule Depositor for the Quarter

The IRS matches amounts reported on your four quarterly
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or W-2VI
amounts totaled on your yearly Form W-3SS, Transmittal of
Wage and Tax Statements. If the amounts do not agree, you
may be contacted by the IRS or SSA. The following amounts
are reconciled.

The IRS uses two different sets of deposit rules to determine
when businesses must deposit their social security and
Medicare taxes. These schedules tell you when a deposit is
due after you have a payday.

Social security wages.
Social security tips.
Medicare wages and tips.

Your deposit schedule is not determined by how often you
pay your employees. Your deposit schedule depends on the
total tax liability you reported on Form 941-SS during the
previous four-quarter lookback period (July 1 of the second
preceding calendar year through June 30 of last year). See
section 8 of Pub. 80 (Circular SS) for details. If you filed Form
944-SS in 2011 or Form 944 in 2012, your lookback period is
the 2011 calendar year.

Use Schedule D (Form 941), Report of Discrepancies
Caused by Acquisitions, Statutory Mergers, or
Consolidations, to explain certain wage, tax, and payment
discrepancies between Forms 941-SS and Forms W-2AS,
W-2CM, W-2GU, W-2VI, W-3SS, and W-2c that were caused
by acquisitions, statutory mergers, or consolidations. For
more information, see the Instructions for Schedule D (Form
941). Also see Rev. Proc. 2004-53 for more information. You
can find Rev. Proc. 2004-53 on page 320 of I.R.B. 2004-34 at
www.irs.gov/pub/irs-irbs/irb04-34.pdf.

Before the beginning of each calendar year, determine
which type of deposit schedule you must use.
If you reported $50,000 or less in taxes during the
lookback period, you are a monthly schedule depositor.

Where Should You File?
Mail Form 941-SS to:
Instructions for Form 941-SS (Rev. 1-2014)

Without a payment

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MP 96960.
Guam. Department of Revenue and Taxation,
Government of Guam, Bldg. 13-1, Mariner Avenue,
Barrigada, GU 96913.
U.S. Virgin Islands. Bureau of Internal Revenue, 6115
Estate Smith Bay, St. Thomas, VI 00802.

If you reported more than $50,000 of taxes during the
lookback period, you are a semiweekly schedule
depositor.

!

CAUTION

See $100,000 Next-Day Deposit Rule in section 8 of
Pub. 80 (Circular SS) if you accumulate $100,000 or
more of taxes on any day during the deposit period.

What About Penalties and Interest?

Specific Instructions:
Part 1:Answer These Questions for
This Quarter

Avoiding Penalties and Interest

You can avoid paying penalties and interest if you do all of
the following.
Deposit or pay your taxes when they are due.
File your fully completed Form 941-SS on time.
Report your tax liability accurately.
Submit valid checks for tax payments.
Furnish accurate Forms W-2AS, W-2CM, W-2GU, or
W-2VI to employees.
File Form W-3SS and Copies A of Form W-2AS, W-2CM,
W-2GU, or W-2VI with the Social Security Administration
(SSA) on time and accurately.

1. Number of Employees Who Received Wages,
Tips, or Other Compensation This Quarter

Enter the number of employees on your payroll for the pay
period including March 12, June 12, September 12, or
December 12 for the quarter indicated at the top of the Form
941-SS. Do not include:
Household employees,
Employees in nonpay status for the pay period,
Farm employees,
Pensioners, or
Active members of the Armed Forces.

Penalties and interest are charged on taxes paid late and
returns filed late at a rate set by law. See section 8 of Pub. 80
(Circular SS) for details.

If you enter “250” or more on line 1, you must file
Forms W-2AS, W-2CM, W-2GU, and W-2VI
electronically. For details, call the SSA at
1-800-772-6270 or visit SSA's Employer W-2 Filing
Instructions & Information website at www.socialsecurity.gov/
employer.

Use Form 843, Claim for Refund and Request for
Abatement, to request abatement of assessed penalties or
interest. Do not request abatement of assessed penalties or
interest on Form 941-SS or Form 941-X.

TIP

A trust fund recovery penalty may apply if social
security or Medicare taxes that must be withheld are
CAUTION
not withheld or are not deposited or paid. Under this
penalty, responsible persons become personally liable for
payment of the taxes and are penalized an amount equal to
the unpaid taxes. A responsible person can be an officer or
employee of a corporation, a partner or employee of a
partnership, an accountant, a volunteer director/trustee, an
employee of a sole proprietorship, or any other person or
entity that is responsible for collecting, accounting for, and
paying over these taxes. See section 8 of Pub. 80 (Circular
SS) for details.

!

4. If No Wages, Tips, and Other Compensation
are Subject to Social Security or Medicare
Tax . . .

If no wages, tips, and compensation are subject to social
security or Medicare tax, check the box on line 4. If this
question does not apply to you, leave the box blank. For
more information about exempt wages, see section 12 of
Pub. 80 (Circular SS) and section 4 of Pub. 15-A.

If you are a government employer, wages you pay
are not automatically exempt from social security
CAUTION
and Medicare taxes. Your employees may be
covered by law or by a voluntary Section 218 Agreement with
the SSA. For more information, see Pub. 963, Federal-State
Reference Guide.

!

Adjustment of Tax on Tips

If, by the 10th of the month after the month you received an
employee's report on tips, you do not have enough employee
funds available to withhold the employee's share of social
security and Medicare taxes, you no longer have to collect it.
Report the entire amount of these tips on line 5b (Taxable
social security tips), line 5c (Taxable Medicare wages and
tips), and, if the withholding threshold is met, line 5d (Taxable
wages and tips subject to Additional Medicare Tax
withholding). Include as an adjustment on line 9 the total
uncollected employee share of the social security and
Medicare taxes.

5a–5e. Taxable Social Security and Medicare
Wages and Tips

5a. Taxable social security wages. Enter the total
wages, sick pay, and taxable fringe benefits subject to social
security taxes you paid to your employees during the quarter.
For this purpose, sick pay includes payments made by an
insurance company to your employees for which you
received timely notice from the insurance company. See
section 6 in Pub. 15-A for more information about sick pay
reporting.
Enter the amount before deductions. Do not include tips
on this line. For information on types of wages subject to
social security taxes, see section 4 of Pub. 80 (Circular SS).
For 2014, the rate of social security tax on taxable wages
is 6.2% (.062) each for the employer and employee or 12.4%
(.124) for both. Stop paying social security tax on and

Where Can You Obtain Forms?
See Pub. 80 (Circular SS) for information on ordering IRS
forms by telephone, mail, or online. You may also be able to
get some IRS forms at the addresses listed below.
American Samoa. Tax Office, Executive Office Bldg.,
First Floor, Pago Pago, AS 96799.
Commonwealth of the Northern Mariana Islands.
CNMI Social Security System Administrator, Saipan,
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the chart, Special Rules for Various Types of Employment
and Payments, in section 12 of Pub. 80 (Circular SS).
Once wages and tips exceed the $200,000 withholding
threshold, include all tips your employees reported during the
quarter, even if you were unable to withhold the employee tax
of 0.9%.
For more information on Additional Medicare Tax, visit
IRS.gov and enter “Additional Medicare Tax” in the search
box.

entering an employee's wages on line 5a when the
employee's taxable wages (including tips) reach $XXX,XXX
for the year. However, continue to withhold Medicare taxes
for the whole year on wages and tips even when the social
security wage base of $XXX,XXX has been reached.
line 5a (column 1)
x  .124
line 5a (column 2)

5b. Taxable social security tips. Enter all tips your
employees reported to you during the quarter until the total of
the tips and wages for an employee reach $XXX,XXX for the
year. Include all tips your employees reported to you even if
you were unable to withhold the employee tax of 6.2%.
Your employee must report cash tips to you by the 10th
day of the month after the month the tips are received. The
report should include charged tips you paid over to the
employee for charge customers, tips the employee received
directly from customers, and tips received from other
employees under any tip-sharing arrangement. Both directly
and indirectly tipped employees must report tips to you. No
report is required for months when tips are less than $20.
Employees may use Form 4070, Employee's Report of Tips
to Employer (available only in Pub. 1244, Employee's Daily
Record of Tips and Report to Employer), or submit a written
statement or electronic tip record.
Do not include allocated tips on this line. Instead, report
them on Form 8027, Employer's Annual Information Return of
Tip Income and Allocated Tips. Allocated tips are not
reportable on Form 941-SS and are not subject to
withholding of social security or Medicare taxes.

line 5d (column 1)
x     .009
line 5d (column 2)

5e. Total social security and Medicare taxes. Add the
column 2 amounts on lines 5a–5d. Enter the result on line 5e.

5f. Section 3121(q) Notice and Demand—Tax
Due on Unreported Tips

Enter the tax due from your Section 3121(q) Notice and
Demand on line 5f. The IRS issues a Section 3121(q) Notice
and Demand to advise an employer of the amount of tips
received by employees who failed to report or underreported
tips to the employer. An employer is not liable for the
employer share of the social security and Medicare taxes on
unreported tips until notice and demand for the taxes is made
to the employer by the IRS in a Section 3121(q) Notice and
Demand. The tax due may have been determined from tips
reported to the IRS on employees' Forms 4137, Social
Security and Medicare Tax on Unreported Tip Income, or
other tips that were not reported to their employer as
determined by the IRS during an examination. For additional
information see Rev. Rul. 2012-18, 2012-26 I.R.B. 1032,
available at www.irs.gov/irb/2012-26_IRB/ar07.html.

line 5b (column 1)
x   .124
line 5b (column 2)

Deposit the tax within the time period required under your
deposit schedule to avoid any possible deposit penalty. The
tax is treated as accumulated by the employer on the "Date
of Notice and Demand" as printed on the Section 3121(q)
Notice and Demand. The employer must include this amount
on the appropriate line of the record of federal tax liability
(Part 2 of Form 941-SS for a monthly schedule depositor or
Schedule B (Form 941) for a semiweekly schedule
depositor).

5c. Taxable Medicare wages and tips. Enter all wages,
tips, sick pay, and taxable fringe benefits that are subject to
Medicare tax. Unlike social security wages, there is no limit
on the amount of wages subject to Medicare tax.
The rate of Medicare tax is 1.45% (.0145) each for the
employer and employee, or 2.9% (.029) for both. Include all
tips your employees reported during the quarter, even if you
were unable to withhold the employee tax of 1.45%.

6. Total Taxes Before Adjustments

line 5c (column 1)
x   .029
line 5c (column 2)

Add the total social security and Medicare taxes before
adjustments (line 5e) and any tax due under a Section
3121(q) Notice and Demand (line 5f). Enter the result on
line 6.

For more information, see sections 4, 5, and 7 of Pub. 80
(Circular SS).
5d. Taxable wages & tips subject to Additional
Medicare Tax withholding. Enter all wages, tips, sick pay,
and taxable fringe benefits that are subject to Additional
Medicare Tax withholding. You are required to begin
withholding Additional Medicare Tax in the pay period in
which you pay wages in excess of $200,000 to an employee
and continue to withhold it each pay period until the end of
the calendar year. Additional Medicare Tax is only imposed
on the employee. There is no employer share of Additional
Medicare Tax. All wages that are subject to Medicare tax are
subject to Additional Medicare Tax withholding if paid in
excess of the $200,000 withholding threshold. For more
information on what wages are subject to Medicare tax, see
Instructions for Form 941-SS (Rev. 1-2014)

7–9. Tax Adjustments

Enter tax amounts on lines 7–9 that result from current
quarter adjustments. Use a minus sign (if possible) to show
an adjustment that decreases the total taxes shown on line 6,
instead of parentheses. Doing so enhances the accuracy of
our scanning software. For example, enter “-10.59” instead of
“(10.59).” However, if your software only allows for
parentheses in entering negative amounts, you may use
them.
Current quarter's adjustments. In certain cases, you must
adjust the amounts you entered as social security and
Medicare taxes in column 2 of lines 5a–5d to figure your
correct tax liability for this quarter's Form 941-SS. See
section 9 of Pub. 80 (Circular SS).
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7. Current quarter's adjustment for fractions of cents.
Enter adjustments for fractions of cents (due to rounding)
relating to the employee share of social security and
Medicare taxes withheld. The employee share of amounts
shown in column 2 of lines 5a–5d may differ slightly from
amounts actually withheld from employees' pay due to the
rounding of social security and Medicare taxes based on
statutory rates.
8. Current quarter's adjustment for sick pay. Enter the
adjustment for the employee share of social security and
Medicare taxes that were withheld and deposited by your
third-party sick pay payer with regard to sick pay paid by the
third party. These wages should be included on line 5a,
line 5c, and, if the withholding threshold is met, line 5d. If you
are the third-party sick pay payer, enter the adjustment for
any employer share of these taxes required to be paid by the
employer.
9. Current quarter's adjustments for tips and
group-term life insurance. Enter adjustments for:
Any uncollected employee share of social security and
Medicare taxes on tips, and
The uncollected employee share of social security and
Medicare taxes on group-term life insurance premiums paid
for former employees.

Adjusted Employer's ANNUAL Federal Tax Return or Claim
for Refund, in the current quarter.

Prior quarter's adjustments. If you need to correct any
adjustment reported on a previously filed Form 941-SS,
complete and file Form 941-X. Form 941-X is an adjusted
return and is filed separately from Form 941-SS. See section
9 of Pub. 80 (Circular SS).

If you pay by check or money order, make it payable to the
“United States Treasury.” Enter your EIN, Form 941-SS, and
the tax period on your check or money order. Complete Form
941-V(SS) and enclose it with Form 941-SS.

12. Balance Due

If line 10 is more than line 11, enter the difference on line 12.
Otherwise, see Overpayment, later. You do not have to pay
if line 12 is under $1. Generally, you should have a balance
due only if your total taxes (line 10) for the current quarter or
preceding quarter are less than $2,500, and you did not incur
a $100,000 next-day deposit obligation during the current
quarter. However, see section 8 of Pub. 80 (Circular SS) for
information about payments made under the accuracy of
deposits rule.
You may pay the amount shown on line 12 using EFTPS,
credit card, debit card, check, money order, or electronic
funds withdrawal (EFW). Do not use a credit card, debit
card, check, money order, or EFW to pay taxes that were
required to be deposited. For more information on electronic
payment options, visit the IRS website at www.irs.gov/e-pay.
If you pay by EFTPS, credit card, debit card, or EFW, file
your return using the Without a payment address under
Where Should You File, earlier, and do not file Form
941-V(SS), Payment Voucher.

If line 10 is $2,500 or more and you have deposited all
taxes when due, the balance due on line 12 should be zero.

10. Total Taxes After Adjustments

Combine the amounts shown on lines 6–9 and enter the
result on line 10.

!

If line 10 is less than $2,500 or line 10 on the
preceding quarterly return was less than $2,500, and
you did not incur a $100,000 next-day deposit
obligation during the current quarter. You may pay the
amount with Form 941-SS or you may deposit the amount.
To avoid a penalty, you must pay the amount in full with a
timely filed return or you must deposit the amount timely. For
more information on paying with a timely filed return, see the
instructions for line 12, later.
If line 10 is $2,500 or more and line 10 on the
preceding quarterly return was $2,500 or more, or if you
incurred a $100,000 next-day deposit obligation during
the current quarter. You must make deposits according to
your deposit schedule. The amount shown on line 10 must
equal the “Total liability for quarter” shown on line 14 or the
“Total liability for the quarter” shown on Schedule B (Form
941).

CAUTION

earlier.

If you are required to make deposits and instead pay
the taxes with Form 941-SS, you may be subject to
a penalty. See Must You Deposit Your Taxes,

13. Overpayment

If line 11 is more than line 10, enter the difference on line 13.
Never make an entry on both lines 12 and 13.
If you deposited more than the correct amount for the
quarter, you can choose to have the IRS either refund the
overpayment or apply it to your next return. Check only one
box on line 13. If you do not check either box or if you check
both boxes, generally we will apply the overpayment to your
account. We may apply your overpayment to any past due
tax account that is shown in our records under your EIN.
If line 13 is under $1, we will send a refund or apply it to
your next return only if you ask us in writing to do so.

Complete Both Pages

For more information and rules about federal tax deposits,
see Depositing Your Taxes, earlier, and section 8 of Pub. 80
(Circular SS).

You must complete both pages of Form 941-SS and sign on
page 2. Failure to do so may delay processing of your return.

Part 2:Tell Us About Your Deposit
Schedule and Tax Liability for This
Quarter

If you are a semiweekly depositor, you must
complete Schedule B (Form 941). If you fail to
CAUTION
complete and submit Schedule B (Form 941), the
IRS will assert deposit penalties based on available
information.

!

14. Tax Liability for the Quarter

11. Total Deposits for This Quarter

De minimis exception. If line 10 is less than $2,500 or
line 10 on the preceding quarterly return was less than
$2,500, and you did not incur a $100,000 next-day deposit
obligation during the current quarter, check the appropriate
box on line 14 and go to Part 3.

Enter your deposits for this quarter, including any
overpayment from a prior quarter that you applied to this
return. Also include in the amount shown any overpayment
that you applied from filing Form 941-X or Form 944-X,
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throughout the year because you have not paid wages
regularly.

If you meet the de minimis exception based on the
prior quarter and line 10 for the current quarter is
CAUTION
$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 on line 14. If you are a
semiweekly schedule depositor, attach Schedule B (Form
941).

!

Generally, we will not ask about unfiled returns if you file at
least one return showing tax due each year. However, you
must check the box every time you file a Form 941-SS.
Also, when you complete Form 941-SS, be sure to check
the box on the top of the form that corresponds to the quarter
reported.

If you reported $50,000 or less in taxes during the
lookback period (see below), you are a monthly schedule
depositor unless the $100,000 Next-Day Deposit Rule
discussed in section 8 of Pub. 80 (Circular SS) applies.
Check the appropriate box on line 14 and enter your tax
liability for each month in the quarter. Add the amounts for
each month. Enter the result in the Total liability for quarter
box.
Note that your total tax liability for the quarter must equal
your total taxes shown on line 10. If it does not, your tax
deposits and payments may not be counted as timely. Do
not change your tax liability on line 14 by adjustments
reported on any Forms 941-X.
You are a monthly schedule depositor for the calendar
year if the amount of your Form 941-SS taxes reported for
the lookback period is $50,000 or less. The lookback period
is the four consecutive quarters ending on June 30 of the
prior year. For 2014, the lookback period begins July 1, 2012,
and ends June 30, 2013. For details on the deposit rules, see
section 8 of Pub. 80 (Circular SS). If you filed Form 944 in
2013, your lookback period is the 2012 calendar year.

Part 4:May We Speak With Your
Third-party Designee?
If you want to allow an employee, a paid tax preparer, or
another person to discuss your Form 941-SS with the IRS,
check the “Yes” box in Part 4. Enter the name, phone
number, and the five-digit personal identification number
(PIN) of the specific person to speak with—not the name of
the firm that prepared your tax return. The designee may
choose any five numbers as his or her PIN.
By checking “Yes,” you authorize the IRS to talk to the
person you named (your designee) about any questions we
may have while we process your return. You also authorize
your designee to do all of the following.
Give us any information that is missing from your return.
Call us for information about processing your return.
Respond to certain IRS notices that you have shared with
your designee about math errors and return preparation. The
IRS will not send notices to your designee.

The amounts entered on line 14 are a summary of
your monthly tax liability, not a summary of
CAUTION
deposits you made. If you do not properly enter your
liabilities when required or if you are a semiweekly schedule
depositor and report your liabilities on line 14 instead of on
Schedule B (Form 941), you may be assessed an “averaged”
failure-to-deposit (FTD) penalty. See Deposit Penalties in
section 8 of Pub. 80 (Circular SS) for more information.

!

You are not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
designee's authorization, see Pub. 947, Practice Before the
IRS and Power of Attorney.
The authorization will automatically expire 1 year from the
due date (without regard to extensions) for filing your Form
941-SS. If you or your designee want to terminate the
authorization, write to the IRS office for your location using
the Without a payment address under Where Should You
File, earlier.

If you reported more than $50,000 of taxes for the
lookback period, you are a semiweekly schedule
depositor. Check the appropriate box on line 14.
You must complete Schedule B (Form 941) and submit it
with your Form 941-SS. Do not use Schedule B (Form 941) if
you are a monthly schedule depositor.
Do not change your tax liability on Schedule B (Form 941)
by adjustments reported on any Forms 941-X.

Part 5:Sign Here
Complete all information in Part 5 and sign Form 941-SS as
follows.

Part 3:Tell Us About Your Business

• Sole proprietorship— The individual who owns the
business.

In Part 3, answer only those questions that apply to your
business. If the questions do not apply, leave them blank and
go to Part 4.

• Corporation (including a limited liability company
(LLC) treated as a corporation)— The president, vice
president, or other principal officer duly authorized to sign.

15. If Your Business Has Closed . . .

• Partnership (including an LLC treated as a partnership) or unincorporated organization— A responsible
and duly authorized member, partner, or officer having
knowledge of its affairs.

If you go out of business or stop paying wages, you must file
a final return. To tell the IRS that a particular Form 941-SS
is your final return, check the box on line 15 and enter the
date you last paid wages in the space provided. For
additional filing requirements, see If Your Business Has
Closed, earlier.

• Single member LLC treated as a disregarded entity for
federal income tax purposes— The owner of the LLC or a
principal officer duly authorized to sign.

16. If You are a Seasonal Employer . . .

• Trust or estate— The fiduciary.

If you hire employees seasonally—such as for summer or
winter only—check the box on line 16. Checking the box tells
the IRS not to expect four Forms 941-SS from you
Instructions for Form 941-SS (Rev. 1-2014)

Form 941-SS may be signed by a duly authorized agent of
the taxpayer if a valid power of attorney has been filed.
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IRS website at www.irs.gov/ptin. You cannot use your PTIN
in place of the EIN of the tax preparation firm.

Alternative signature method. Corporate officers or duly
authorized agents may sign Form 941-SS by rubber stamp,
mechanical device, or computer software program. For
details and required documentation, see Rev. Proc. 2005-39,
2005-28 I.R.B 82, at www.irs.gov/irb/2005-28_IRB/ar16.html.

Generally, do not complete this section if you are filing the
return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, on file with the IRS. However,
a reporting agent must complete this section if the reporting
agent offered legal advice, for example, advising the client on
determining whether its workers are employees or
independent contractors for federal tax purposes.

Paid Preparer Use Only

A paid preparer must sign Form 941-SS and provide the
information in the Paid Preparer Use Only section of Part 5 if
the preparer was paid to prepare Form 941-SS and is not an
employee of the filing entity. Paid preparers must sign paper
returns with a manual signature. The preparer must give you
a copy of the return in addition to the copy to be filed with the
IRS.
If you are a paid preparer, enter your preparer tax
identification number (PTIN) in the space provided. Include
your complete address. If you work for a firm, enter the firm's
name and the EIN of the firm. You can apply for a PTIN
online or by filing Form W-12, IRS Paid Preparer Tax
Identification Number (PTIN) Application and Renewal. For
more information about applying for a PTIN online, visit the

How to Order Forms, Instructions,
and Publications from the IRS
Visit www.irs.gov/formspubs.

1-800-TAX-FORM (1-800-829-3676) for U.S. Virgin
Islands only or 267-941-1000 (toll call).

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Instructions for Form 941-SS (Rev. 1-2014)