Download:
pdf |
pdf941-SS for 2020:
Employer’s QUARTERLY Federal Tax Return
Form
(Rev. April 2020)
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 2020
—
(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: 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
.
Check and go to line 6.
.
5a
Taxable social security wages
5a
(i) Qualified sick leave wages
5a
(ii) Qualified family leave wages
5b
Taxable social security tips
5c
Taxable Medicare wages & tips
5d
Taxable wages & tips subject to
Additional Medicare Tax withholding
5e
Total social security and Medicare taxes. Add column 2 from lines 5a, 5a(i), 5a(ii), 5b, 5c, and 5d .
5e
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 =
.
.
.
.
.
.
.
.
.
.
× 0.062=
× 0.062 =
× 0.124 =
× 0.029 =
× 0.009 =
.
.
.
5f
.
.
.
.
6
.
.
.
.
.
7
.
.
.
.
.
.
8
.
.
.
.
.
.
.
9
.
.
.
.
.
.
.
10
11a
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974
.
11a
11b
Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 1 .
. 11b
11c
Nonrefundable portion of employee retention credit from Worksheet 1 .
.
▶
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11c
You MUST complete all three pages of Form 941-SS and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
.
.
.
.
.
.
.
.
.
.
Next ■▶
Cat. No. 17016Y
Form 941-SS (Rev. 4-2020)
Name (not your trade name)
Employer identification number (EIN)
Part 1: Answer these questions for this quarter. (continued)
11d
Total nonrefundable credits. Add lines 11a, 11b, and 11c
.
.
. 11d
12
Total taxes after adjustments and nonrefundable credits. Subtract line 11d from line 10
.
.
13a
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 .
. 13a
13b
Deferred amount of the employer share of social security tax .
.
. 13b
13c
Refundable portion of credit for qualified sick and family leave wages from Worksheet 1.
. 13c
13d
Refundable portion of employee retention credit from Worksheet 1 .
.
.
.
. 13d
13e
Total deposits, deferrals, and refundable credits. Add lines 13a, 13b, 13c, and 13d .
.
.
. 13e
13f
Total advances received from filing Form(s) 7200 for the quarter .
.
.
.
13g
Total deposits, deferrals, and refundable credits less advances. Subtract line 13f from line 13e 13g
14
Balance due. If line 12 is more than line 13g, enter the difference and see instructions .
15
Overpayment. If line 13g is more than line 12, enter the difference
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Check one:
.
.
.
.
.
.
.
.
.
.
.
12
13f
14
Apply to next return.
Send a refund.
Part 2: Tell us about your deposit schedule and tax liability for this quarter.
If you’re unsure about whether you’re 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’re a monthly schedule depositor, complete the deposit schedule below; if you’re 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. Go to Part 3.
▶
Page 2
You MUST complete all three pages of Form 941-SS and SIGN it.
Next ■▶
Form 941-SS (Rev. 4-2020)
Name (not your trade name)
Employer identification number (EIN)
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 .
/
enter the final date you paid wages
/
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Check here, and
; also attach a statement to your return. See instructions.
18
If you’re a seasonal employer and you don’t have to file a return for every quarter of the year .
19
Qualified health plan expenses allocable to qualified sick leave wages .
.
.
.
.
.
.
19
20
Qualified health plan expenses allocable to qualified family leave wages .
.
.
.
.
.
20
21
Qualified wages for the employee retention credit
.
.
.
.
.
.
.
21
22
Qualified health plan expenses allocable to wages reported on line 21 .
.
.
.
.
.
.
22
23
Credit from Form 5884-C, line 11, for this quarter
.
.
.
.
.
.
23
24
Qualified wages paid March 13 through March 31, 2020, for the employee retention
credit (use this line only for the second quarter filing of Form 941-SS) . . . . . . .
25
Qualified health plan expenses allocable to wages reported on line 24 (use this line only
for the second quarter filing of Form 941-SS) . . . . . . . . . . . . . . .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Check here.
.
.
.
.
.
.
.
.
24
25
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 all three 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
Date
Print your
title here
/
Best daytime phone
/
Paid Preparer Use Only
Check if you’re self-employed .
Preparer’s name
PTIN
Preparer’s signature
Date
Firm’s name (or yours
if self-employed)
EIN
Address
Phone
City
Page 3
State
/
.
.
/
ZIP code
Form 941-SS (Rev. 4-2020)
This page intentionally left blank
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 2020,”
“2nd Quarter 2020,” “3rd Quarter 2020,” or “4th Quarter
2020”) 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 nonrefundable
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
2020
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. 4-2020)
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 . . . . . . . . . . 15 hr., 32 min.
Learning about the law or the form . . . . 24 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . . . 39 min.
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.
| File Type | application/pdf |
| File Title | Form 941-SS (Rev. April 2020) |
| Subject | Fillable |
| Author | SE:W:CAR:MP |
| File Modified | 2020-06-22 |
| File Created | 2020-06-22 |