Department of the Treasury 2007 Internal Revenue Service

Instructions for

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

Section references are to the Internal Revenue Code unless required to be deposited. For more information on paying

otherwise noted. your taxes with a credit card, visit the IRS website at

www.irs.gov and click on the electronic IRS link. A What’s New convenience fee will be charged for this service.

Social security wage base for 2007. Do not withhold Where can you get telephone help? You can call the IRS

social security tax after an employee reaches $97,500 in toll free at 1-800-829-4933 (U.S. Virgin Islands only) or

social security wages. There is no limit on the amount of 215-516-2000 (toll call) to order tax deposit coupons (Form

wages subject to Medicare tax. 8109) and for answers to your questions about completing

Social security wage base for 2008. The wage base for Form 944-SS, tax deposit rules, or obtaining an employer

2008 is $102,000. identification number (EIN). Or visit the IRS website at

www.irs.gov and type “Employment Tax” in the Search box.

Reminders Photographs of missing children. The Internal Revenue

Service is a proud partner with the National Center for Form 944-SS—annual employment tax filing for small Missing and Exploited Children. Photographs of missing employers. To reduce burden on small employers, the children selected by the Center may appear in this Internal Revenue Service (IRS) has simplified the rules for publication on pages that would otherwise be blank. You filing employment tax returns to report social security and can help bring these children home by looking at the Medicare taxes. Certain employers must file new Form photographs and calling 1-800-THE-LOST (1-800-843-5678) 944-SS, Employer’s ANNUAL Federal Tax Return, instead if you recognize a child. of the Form 941-SS, Employer’s QUARTERLY Federal Tax

Return.

Correcting Form 944-SS or Form 941-SS. If you discover General Instructions: an error on a previously filed Form 944-SS or Form 941-SS,

and you are required to file a Form 944-SS, make the Understanding Form 944-SS correction using Form 944-SS for the year in which you

discovered the error and attach Form 941c, Supporting Federal law requires you, as an employer, to withhold taxes Statement to Correct Information. For example, in May from your employees’ paychecks. Each time you pay wages, 2007, you discover that you underreported $100 in social you must withhold — or take out of your employees’ security and Medicare wages on your 2006 Form 944-SS. paychecks — certain amounts for social security tax and Correct the error by showing $15.30 (15.3% × $100) on line Medicare tax. Under the withholding system, taxes withheld 6c of your 2007 Form 944-SS and attaching a completed from your employees are credited to your employees in Form 941c. See Adjustments in section 9 of Pub. 80 payment of their tax liabilities. (Circular SS), Federal Tax Guide for Employers in the U.S.

Virgin Islands, Guam, American Samoa, and the Federal law also requires employers to pay any liability

Commonwealth of the Northern Mariana Islands, for more for the employer’s portion of social security and Medicare

taxes. This portion of social security and Medicare taxes is information. not withheld from employees. Electronic payment. Now, more than ever before,

businesses can enjoy the benefits of paying their federal What Is the Purpose of Form 944-SS? taxes electronically. Whether you rely on a tax professional

or handle your own taxes, IRS offers you convenient Form 944-SS, Employer’s ANNUAL Federal Tax Return, is programs to make paying easier. Spend less time and worry designed so the smallest employers (those whose annual on taxes and more time running your business. Use liability for social security and Medicare taxes is $1,000 or Electronic Federal Tax Payment System (EFTPS) to make less) will have to file and pay these taxes only once a year deposits or pay in full whether you rely on a tax professional instead of every quarter. These instructions give you some or prepare your own taxes. Visit www.eftps.gov or call background information about Form 944-SS. They tell you EFTPS Customer Service at 1-800-555-4477 (Virgin Islands who must file the form, how to fill it out line by line, and only) or 303-967-5916 (toll call). when and where to file it. If you want more in-depth

information about payroll tax topics, see Pub. 80 (Circular If you were a semiweekly schedule depositor at any

time during 2007, you must file a paper Form 944-SS SS). Or visit the IRS website at www.irs.gov and type

CAUTION and Form 945-A, Annual Record of Federal Tax “Employment Tax” in the Search box. !

Liability. For more information about annual employment tax filing

Credit card payments. Employers can now pay the and tax deposit rules, see Treasury Decision 9239. You can

balance due shown on Form 944-SS by credit card. find T.D. 9239 on page 401 of Internal Revenue Bulletin

However, do not use a credit card to pay taxes that are 2006-6 at www.irs.gov/pub/irs-irbs/irb06-06.pdf.

Cat. No. 47936N
If you have comments or suggestions for improving Form If you contact the IRS and the IRS determines you can

944-SS or its instructions, we would be happy to hear from file Forms 941-SS instead of Form 944-SS, the IRS will

you. Write to the address shown in the Privacy Act and send you a written notice that your filing requirement has

Paperwork Reduction Act Notice on the back of Form been changed.

944-V(SS), Payment Voucher. Who cannot file Form 944-SS?

Who Must File Form 944-SS? The following employers cannot file Form 944-SS.

• Employers who are not notified. If the IRS did

In general, if the IRS has notified you to file Form 944-SS, not notify you to file Form 944-SS, do not file then you must file Form 944-SS to report all the following Form 944-SS. You can call the IRS at 1-800-829-4933

amounts. (U.S. Virgin Islands only) or 215-516-2000

(toll call) by April 1, 2008, to determine • Wages you have paid. if you can file Form 944-SS for calendar year 2008. • Tips your employees have received. • Household employers. If you employ only household • Both the employer’s and the employee’s share of social employees, do not file Form 944-SS. For more infor- security and Medicare taxes. mation, see Pub. 926, Household Employer’s Tax • Current year’s adjustments to social security and

Medicare taxes for fractions of cents, sick pay, tips, Guide, and Schedule H (Form 1040), Household

Employment Taxes. and group-term life insurance. • Agricultural employers. If you employ only agricultural • Prior years’ adjustments to payroll taxes (attach employees, do not file Form 944-SS. For more Form 941c). information, see Pub. 51 (Circular A), You must file a Form 944-SS for each year even if you Agricultural Employer’s Tax Guide, have no taxes to report (or you have taxes in excess of and Form 943, Employer’s Annual Federal Tax Return for $1,000 to report) unless the IRS notifies you that your filing Agricultural Employees. requirement has been changed to Form 941-SS (or you filed

a final return — See If your business has closed... below). What if you close your business?

Also see What if you do not want to file Form 944-SS for

2008? below. If your business has closed...

If you go out of business or stop paying wages to your In February 2007, the IRS mailed eligible employers a

notice to file Form 944-SS if their annual liability for social employees, you must file a final return. To tell the IRS that

security and Medicare taxes was expected to be $1,000 or the form for a particular year is your final return, check the

box in Part 3 on page 2 of Form 944-SS and enter the final less. If you did not respond to that notice by April 1, 2007,

indicating that you did not want to participate in the Form date you paid wages. Also attach a statement to your return

944-SS program, then you must file Form 944-SS for 2007. showing the name of the person keeping the payroll records

and the address where those records will be kept. If you did not receive a notice, but you contacted the IRS

and the IRS notified you in writing that your filing

requirement was changed, you must file Form 944-SS. When Must You File?

New employers are also eligible to file Form 944-SS if File Form 944-SS by January 31, 2008, after the end of the they will meet the eligibility requirements. New employers 2007 calendar year. File your initial Form 944-SS for the filing Form SS-4, Application for Employer Identification year in which you paid wages that are subject to social Number, must complete line 13 of Form SS-4 indicating the security and Medicare taxes if the IRS has notified you that highest number of employees expected in the next 12 you are to file Form 944-SS for that year. If you made months and must check the “Yes” box or the “No” box in line deposits in full payment of your taxes for the year by 14 to indicate whether they expect to have $1,000 or less in January 31, 2008, you have 10 more calendar days after employment tax liability for the calendar year. Generally, if that date to file your Form 944-SS. you pay $6,536 or less in wages subject to social security

and Medicare taxes, you are likely to pay $1,000 or less in If we receive your Form 944-SS after the due date, we

employment taxes. New employers are advised of their will treat your return as if you filed it on time if the envelope

employment tax filing requirement when they are issued containing your return is properly addressed, contains

sufficient postage, and is postmarked by the U.S. Postal their EIN.

Service on or before the due date, or sent by an If the IRS notified you to file Form 944-SS for 2007, IRS-designated private delivery service on or before the due file Form 944-SS (and not Forms 941-SS) even if date. If you do not follow these guidelines, we will consider your tax liability for 2007 exceeds $1,000. your Form 944-SS filed when it is actually received.

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If any due date for filing falls on a Saturday, Sunday, or What if you do not want to file Form 944-SS legal holiday, you may file your return on the next

for 2008? business day.

You must file Form 944-SS if you have been notified to do

so, unless you meet certain exceptions. If the IRS has How Should You Complete Form

notified you to file Form 944-SS and the exception noted in

the paragraph below applies to you, you must contact the 944-SS?

IRS by telephone at 1-800-829-4933 (U.S. Virgin Islands

only), or 215-516-2000 (toll call) about what form to file. To Review Your Business Information at the determine if you can file Form 941-SS quarterly to report

your social security and Medicare taxes for the 2008 Top of the Form

calendar year, you must contact the IRS by April 1, 2008, If you are using a copy of Form 944-SS that has your

unless you are a new employer. See New employers... business name and address preprinted at the top of the

above. You may be eligible to file Form 941-SS quarterly, if form, check to make sure the information is correct.

you expect your 2008 liability for social security and Carefully review your EIN to make sure that it exactly

Medicare taxes to be more than $1,000. matches the EIN assigned to your business by the IRS. If

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any information is incorrect, cross it out and type or print the • Address change. Complete and mail Form 8822,

correct information. See also If you change your name or Change of Address, for any address change.

address... below.

If you pay a tax preparer to fill out Form 944-SS, make Completing and Filing Form 944-SS

sure the preparer uses your business name and EIN Make entries on Form 944-SS as follows to enable accurate

exactly as they appear on the preprinted form. processing.

If you are not using a preprinted Form 944-SS, type or • Use 12-point Courier font (if possible) for all entries if print your EIN, name, and address in the spaces provided. you are using a typewriter or computer to fill out your Also, enter your name and EIN here and on the top of the form. second page. Do not use your social security number (SSN) • Do not enter dollar signs and decimal points. Commas are or individual taxpayer identification number (ITIN).

Generally, enter the business (legal) name that you used optional. (Report dollars to the left of the preprinted

when you applied for your EIN on Form SS-4, Application for decimal point and cents to the right of it.)

Employer Identification Number. For example, if you are a • Leave blank any data field with a value of zero (except

sole proprietor, enter “Tyler Smith” on the “Name” line and line 7).

“Tyler’s Cycles” on the “Trade name” line. Leave the “Trade • Enter negative amounts using a minus sign (if possible).

name” line blank if it is the same as your “Name.” Otherwise, use parentheses.

Employer identification number (EIN). To make sure that • Enter your name and EIN on all pages and attachments.

businesses comply with federal tax laws, the IRS monitors Filers using the IRS-preaddressed Form 944-SS are not

required to enter their name and EIN on page 2. tax filings and payments by using a numerical system to

identify taxpayers. A unique 9-digit employer identification

number (EIN) is assigned to all corporations, partnerships, Reconciling Forms 944-SS and Form W-3SS

and some sole proprietors. Businesses needing an EIN The IRS matches amounts reported on your Form 944-SS must apply for a number and use it throughout the life of the with Form W-2AS, W-2GU, W-2CM, or W-2VI amounts business on all tax returns, payments, and reports. totaled on your Form W-3SS, Transmittal of Wage and Tax

Your business should have only one EIN. If you have Statements. If the amounts do not agree, the IRS or SSA

more than one and are not sure which one to use, write to may contact you. The reconciled amounts are for all the

the IRS office where you file your returns (using the “without following items.

payment” address on page 4) or call the IRS at • Social security wages. 1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999 • Social security tips. (toll call). TTY/TDD users in the U.S. Virgin Islands can call

1-800-829-4059. • Medicare wages and tips.

If you do not have an EIN, you may apply for one online.

Go to http://www.irs.gov and click on the Online EIN Must You Deposit Your Taxes? Application link. You also apply for an EIN by calling

1-800-829-4933 (U.S. Virgin Islands) or 215-516-6999 (toll If your liability for social security and Medicare taxes is less call), or you can fax or mail Form SS-4 to the IRS. If you do than $2,500 for the year, you can pay the taxes with your not have an EIN by the time a return is due, write “Applied return if you file on time. You do not have to deposit the For” and the date you applied in the space shown for the taxes. However, you may choose to make deposits of these number. taxes even if your liability is less than $2,500. If your liability

Always be sure the EIN on the form you file exactly for these taxes is $2,500 or more, see the Federal Tax

matches the EIN that IRS assigned to your business. Deposit Requirements for Form 944-SS Filers chart on page

Do not use your social security number on forms that 4. If you do not deposit the taxes when required, you may be

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subject to penalties and interest. ask for an EIN. Filing a Form 944-SS with an incorrect EIN

or using another business’s EIN may result in penalties and The $2,500 threshold at which federal tax deposits must delays in processing your return. be made is different from the amount of annual tax liability If you change your name or address... Notify the IRS ($1,000 or less) that makes an employer eligible to immediately if you change your business name or address. participate in the Employer’s Annual Federal Tax Program

• Name change. Write to the IRS office where you would and file Form 944-SS. Designated Form 944-SS filers

file your return “without payment” on page 4 to notify the whose businesses grow during the year may be required to

IRS of any name change. Get Pub. 1635, Understanding make federal tax deposits (see chart below), but they will

Your EIN, to see if you need to also apply for a new EIN. still file Form 944-SS for the year.

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Federal Tax Deposit Requirements for Form 944-SS Filers Where Should You File?

If Your Tax Liability is: Your Deposit Requirement is:

Less than $2,500 for the year No deposit required. You may Form 944-SS with payment Form 944-SS without payment pay the tax with your return.

 If you are unsure that your Internal Revenue Service Internal Revenue Service

 tax liability for the year will P.O. Box 105273 P.O. Box 409101

 be less than $2,500, deposit Atlanta, GA 30348-5273 Ogden, UT 84409

 under the rules below.

$2,500 or more for the year, but You can deposit by the last Your filing or payment address may have changed less than $2,500 for the quarter day of the month after the end from that used to file your employment tax return in of a quarter. However, if CAUTION prior years. If you are using an IRS-provided

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your fourth quarter tax liability envelope, use only the labels and envelope provided with is less than $2,500, you may this tax package. Do not send Form 944-SS or any pay the fourth quarter’s tax payments to the Social Security Administration (SSA). liability with Form 944-SS. Private delivery services cannot deliver to P.O. boxes.

$2,500 or more for the quarter You must deposit monthly,

or semiweekly, depending

on your deposit schedule. But,

if you accumulate $100,000 or Specific Instructions

more of taxes on any day, you

must deposit the tax by the

next banking day. See section Part 1: Answer these questions for 8 of Pub. 80. 2007

Note. When you make deposits depends on your deposit Employers in American Samoa, Guam, the Commonwealth

schedule, which is either monthly or semiweekly, depending of the Northern Mariana Islands, and the U.S. Virgin Islands

on the amount of your tax liability during the lookback are not required to complete lines 1, 2, 5, 6b, 6d, 8, 9, and

period. The lookback period for Form 944-SS filers is 14 on Form 944-SS.

different than the lookback period for Form 941-SS filers, so

your deposit schedule may have changed. For more 3. If no wages, tips, and other

information, see section 8 of Pub. 80 (Circular SS). compensation are subject to social security

or Medicare tax...

What About Penalties and Interest? If no wages, tips, and compensation are subject to social

security or Medicare taxes, check the box on line 3 and go

to line 6. If this question does not apply to you, leave the box

Avoiding penalties and interest blank. For more information about exempt wages, see

section 12 of Pub. 80 (Circular SS) and section 4 of Pub. You can avoid paying penalties and interest if you do all the 15-A, Employer’s Supplemental Tax Guide. following.

4. Taxable social security and Medicare • Deposit or pay your taxes when they are due, using the

EFTPS if required. wages and tips

• File your fully completed Form 944-SS on time. 4a. Taxable social security wages. Report the total

• Report your tax liability accurately on Part 2 of the wages, sick pay, and fringe benefits subject to social

Form 944-SS. security taxes that you paid to your employees during the

year. • Submit valid checks for tax payments.

• Give accurate Forms W-2 to employees. Enter the amount before deductions. Do not include tips

• File Form W-3SS and Copies A of Form W-2 with the on this line. For information on types of wages subject to

Social Security Administration (SSA) on time and accurately. social security taxes, see section 4 of Pub. 80 (Circular SS).

The rate of social security tax on taxable wages is 6.2% Penalties and interest are charged on taxes paid late and (.062) each for the employer and employee or 12.4% (.124) returns filed late at a rate set by law. See section 8 of for both. Stop paying social security tax on and reporting an Pub. 80 (Circular SS) for details. employee’s wages on line 4a when the employee’s taxable

wages (including tips) reach $97,500 during 2007. However, Use Form 843, Claim for Refund and Request for continue to withhold Medicare taxes for the whole year on Abatement, to request abatement of assessed penalties or wages and tips even when the social security wage base of interest. Do not request abatement of assessed penalties or $97,500 has been reached. interest on Form 944-SS or Form 941c.

line 4a (column 1)

A trust fund recovery penalty may apply if social x .124

security and Medicare taxes that must be withheld line 4a (column 2)

CAUTION are not withheld or paid. The penalty is the full

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4b. Taxable social security tips. Enter all tips your amount of the unpaid trust fund tax. This penalty may apply

when these unpaid taxes cannot be collected from the employees reported to you during the year until the total of

the tips and wages for an employee reach $97,500 in 2007. employer. The trust fund recovery penalty may be imposed

on all people the IRS determines to be responsible for Do this even if you were unable to withhold the 6.2%

employee’s share of social security tax. collecting, accounting for, and paying these taxes, and who

acted willfully in not doing so. For details, see section 8 of An employee must report cash tips to you, including tips

Pub. 80 (Circular SS). you paid the employee for charge customers, totaling $20 or

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more in a month by the 10th of the next month. Employees that you make on Form 941c, Supporting Statement to

may use Form 4070, Employee’s Report of Tips to Correct Information, or in an equivalent statement.

Employer, or submit a written statement or electronic tip Form 941c is not an amended return but is a statement record. providing the necessary information and certifications for

line 4b (column 1) adjustments shown on lines 6c through 6e. Do not file Form

941c separately from Form 944-SS. See also section 9 of x .124 Pub. 80 (Circular SS). line 4b (column 2)

If you are adjusting an employee’s social security 4c. Taxable Medicare wages & tips. Report all wages, social security tips, or Medicare wages and wages, tips, sick pay, and taxable fringe benefits that are tips for a prior year, you must also file Form W-2c,

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subject to Medicare tax. Unlike social security wages, there Corrected Wage and Tax Statement, and Form W-3c, is no limit on the amount of wages subject to Medicare tax. Transmittal of Corrected Wage and Tax Statements.

Include all tips your employees reported during the year, 6e. Special additions to social security and Medicare even if you were unable to withhold the employee tax of taxes. Use this line only if the IRS has sent you a notice 1.45%. instructing you to do so. You must attach Form 941c

explaining the tax increase. line 4c (column 1)

x .029 6f. TOTAL ADJUSTMENTS. Combine all adjustments

line 4c (column 2) shown on lines 6a through 6e and enter the result on line 6f.

For more information, see sections 4, 5, and 7 of Pub. 80 7. Total taxes after adjustments

(Circular SS). Combine the amounts shown on lines 4d and 6f and enter

4d. Total social security and Medicare taxes. Add the result on line 7.

social security tax, social security tips tax, and Medicare tax. • If line 7 is less than $2,500, you may pay the full amount

with a timely filed return because you were not required to

line 4a (column 2) deposit. See section 8 of Pub. 80 (Circular SS) for

line 4b (column 2) information and rules about federal tax deposits. + line 4c (column 2) • If line 7 is $2,500 or more, you generally must deposit line 4d your tax liabilities by using the Electronic Federal Tax

Payment System (EFTPS) or deposit at an authorized

6. TAX ADJUSTMENTS financial institution with Form 8109. However, if you

deposited all taxes accumulated in the first three quarters of Enter tax amounts on lines 6a–6e that result from current the year and your fourth quarter liability is less than $2,500, or prior period adjustments. Use a minus sign (if possible) to you may pay taxes accumulated during the fourth quarter show an adjustment that decreases the total taxes shown on with a timely filed Form 944-SS. The amount shown on line line 4d. Otherwise, use parentheses. Do not enter an 7 must equal line 13m, Total liability for year. amount on 6e unless the IRS has sent you a notice

instructing you to do so. 10. Total deposits for this year, including 6a. Current year’s adjustments. In certain cases, you overpayment applied from a prior year must adjust the amounts you reported as social security and

Medicare taxes in column 2 of lines 4a, 4b, and 4c to figure Enter your deposits for this year, including any deposits that

you were required to make to cover prior period liabilities your correct tax liability for this year’s Form 944-SS. See resulting from adjustments shown on lines 6a–6e. Also section 9 of Pub. 80 (Circular SS). Do not attach Form 941c include in the amount shown any overpayment from a or an equivalent statement for current year adjustments. previous period that you applied to this return. Fractions of cents. Enter adjustments for fractions of

cents (due to rounding) relating to the employee share of 11. Balance due

social security and Medicare taxes withheld. The employee If line 7 is more than line 10, write the difference in line 11. share (one-half) of amounts shown in column 2 of lines Otherwise, see Overpayment below. 4a–4c may differ slightly from amounts actually withheld You do not have to pay if line 11 is less than $1. from employees’ paychecks due to rounding social security Generally, you should have a balance due only if your total and Medicare taxes based on statutory rates. taxes after adjustments (line 7) are less than $2,500. See If

Sick pay. Enter the adjustment for the employee share line 7 is $2,500 or more above for an exception. of social security and Medicare taxes that were withheld by If line 11 is: your third-party sick pay payer. • Less than $1, you do not have to pay it. Adjustments for tips and group-term life insurance. • Between $1 and $2,500, you can pay the amount owed Enter adjustments for both the following items. with your return. Make your check or money order • Any uncollected employee share of social security and payable to the United States Treasury Medicare taxes on tips. and write your EIN, Form 944-SS, and 2007 on the • The uncollected employee share of social security and payment. Complete Form 944-V(SS), Medicare taxes on group-term life insurance premiums Payment Voucher, and enclose it with your return. paid for former employees. • $2,500 or more, you must deposit your tax. See Must You

6c. Prior years’ social security and Medicare tax Deposit Your Taxes? on page 3.

adjustments. Use line 6c to adjust amounts reported on You may pay the amount shown on line 11 using EFTPS

previous returns. If you need to report both an increase or a credit card. Do not use a credit card to pay taxes that

and a decrease for the same line, show only the difference. were required to be deposited. For more information, visit

Adjustments you report here change your tax liability and the IRS website at www.irs.gov and click on electronic IRS

link. your tax deposits. You will have to take these adjustments

into account on lines 13a to 13l. Fill in your tax liability If you pay by EFTPS or credit card, file your return using

amounts for each month. You must explain any adjustments the “without payment” address on page 4 under Where

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should you file? and do not file Form 944-V(SS), Payment

Voucher. Part 4: May we speak with your

If you are required to make deposits and, instead, third-party designee? pay the taxes with Form 944-SS, you may be subject

to a penalty. If you want to allow an employee, a paid tax preparer, or CAUTION

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another person to discuss your Form 944-SS with the IRS,

12. Overpayment check the “Yes” box in Part 4. Then tell us the name and the

If line 10 is more than line 7, write the amount in line 12. 5-digit personal identification number (PIN) of the specific

Never make an entry in both lines 11 and 12. person to contact—not the name of the firm who prepared

your tax return. The designee may choose any numbers as If you deposited more than the correct amount for a year, his or her PIN. you can choose to have us either refund the overpayment or

apply it to your next return. Check the appropriate box in line By checking “Yes,” you authorize the IRS to talk to the

12. If you do not check either box, we will automatically person you named (your designee) about any questions we

refund the overpayment. We may apply your overpayment may have while we process your return. You also authorize

to any past due tax account that is shown in our records your designee to do all the following.

under your EIN. • Give us any information that is missing from your return.

If line 12 is less than $1, we will send a refund or apply it • Call us for information about processing your return.

to your next return only if you ask us in writing to do so. • Respond to certain IRS notices that you have shared with

your designee about math errors and return preparation. Fill out both pages IRS will not send notices to your designee.

You must fill out both pages of Form 944-SS and sign it on You are not authorizing your designee to bind you to the second page. Failure to do so may delay processing of anything (including additional tax liability) or to otherwise your return. 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. Part 2: Tell us about your tax liability The authorization will automatically expire 1 year after the for 2007 due date (without regard to extensions) for filing your Form

944-SS. If you or your designee want to terminate the

authorization, write to the IRS office for your locality using 13. Check one: the “without payment” address under Where Should You

If line 7 is less than $2,500, check the first box in line 13 and File? on page 4.

go to Part 3, line 15.

If line 7 is $2,500 or more, check the second box in line

13. If you are a monthly schedule depositor, fill out your tax Part 5: Sign here

liability for each month and figure the total liability for the

year. If you do not fill out your tax liability for each month, You MUST fill out both pages of Form 944-SS and SIGN it.

the IRS will not know when you should have made deposits In Part 5, sign your name and print your name and title. and may assess an “averaged” failure-to-deposit penalty. Then enter the date signed and the best daytime telephone See section 8 of Pub. 80 (Circular SS). If your tax liability for number where IRS can reach you, including area code. any month is negative (for example, if you are adjusting an

overreported liability in a prior month), do not enter a Complete all information in Part 5 and sign Form 944-SS

negative amount for the month. Instead, enter zero for the as follows:

month and subtract that negative amount from your tax • Sole proprietorship— The individual who owns the liability for the next month. business.

Note. Your total tax liability for the year (line 13m) must • Corporation (including an LLC treated as a equal your total taxes on line 7. corporation)— The president, vice president, or other If you are a semiweekly schedule depositor, or if you principal officer. accumulate $100,000 or more in tax liability on any day in a • Partnership (including an LLC treated as a deposit period, you must complete Form 945-A, Annual partnership) or unincorporated organization— A Record of Federal Tax Liability, and file it with your Form responsible and duly authorized member or officer having 944-SS. See the $100,000 Next Day Deposit Rule in section knowledge of its affairs. 8 of Pub. 80 (Circular SS). Do not complete lines 13a–13m

if you file Form 945-A. • Single member limited liability company (LLC) treated

as a disregarded entity— The owner of the limited

liability company (LLC).

Part 3: Tell us about your business • Trust or estate— The fiduciary.

In Part 3, answer question 15 only if it applies to your If you have filed a valid power of attorney, your duly

business. If it does not apply, leave it blank and go to Part 4. authorized agent may also sign your Form 944-SS.

Alternative signature method. Corporate officers or duly 15. If your business has closed or you authorized agents may sign Form 944-SS by rubber stamp, stopped paying wages... mechanical device, or computer software program. For

If you go out of business or stop paying wages, you must file details and required documentation, see Rev. Proc.

a final return. To tell IRS that a particular Form 944-SS is 2005-39. You can find Rev. Proc. 2005-39 on page 82 of

your final return, check the box on line 15 and enter the Internal Revenue Bulletin 2005-28 at

date you last paid wages in the space provided. www.irs.gov/pub/irs-irbs/irb05-28.pdf.

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Other IRS Products You May Need Part 6: For PAID preparers only

(optional) • Form SS-4, Application for Employer Identification Number

You may complete Part 6 if you were paid to prepare Form

944-SS and are not an employee of the business that is • Form W-2AS, W-2GU, W-2CM, or W-2VI, Wage and Tax

Statement filing this return.

Sign in the space provided. Give the employer the return • Form W-2c, Corrected Wage and Tax Statement to file with IRS and include a copy of the return for the

employer’s records. • Form W-3SS, Transmittal of Wage and Tax Statements If you are a paid preparer, write your Social Security

Number (SSN) or your Preparer Tax Identification Number • Form W-3c, Transmittal of Corrected Wage and Tax (PTIN) in the space provided. Include your complete Statements

address. If you work for a firm, write the firm’s name and the

EIN of your firm. You can apply for a PTIN using Form • Form W-4, Employee’s Withholding Allowance Certificate W-7P, Application for Preparer Tax Identification Number.

Do not fill out Part 6 if you are filing the return as a • Form 940, Employer’s Annual Federal Unemployment (FUTA)

reporting agent and have a valid Form 8655, Reporting Tax Return

Agent Authorization, on file with the IRS. • Form 941-SS, Employer’s QUARTERLY Federal Tax Return

How to Order Forms and Publications • Form 941c, Supporting Statement to Correct Information

from the IRS • Form 943, Employer’s Annual Federal Tax Return for

Agricultural Employees

Call 1-800-829-3676 (U.S. Virgin Islands only) or • Form 945, Annual Return of Withheld Federal Income Tax 215-516-2000 (toll call).

• Form 945-A, Annual Record of Federal Tax Liability

Visit the IRS website at www.irs.gov. • Form 4070, Employee’s Report of Tips to Employer

• Form 8027, Employer’s Annual Information Return of Tip

Income and Allocated Tips

• Instructions for Form 941-SS, Employer’s QUARTERLY

Federal Tax Return

• Pub. 80 (Circular SS), Employer’s Tax Guide for Employers in

the U.S. Virgin Islands, Guam, American Samoa, and the

Commonwealth of the Northern Mariana Islands

• Pub. 15-A, Employer’s Supplemental Tax Guide

• Pub. 15-B, Employer’s Tax Guide to Fringe Benefits

• Pub. 51, (Circular A), Agricultural Employer’s Tax Guide

• Pub. 926, Household Employer’s Tax Guide

• Pub. 947, Practice Before the IRS and Power of Attorney

• Schedule B (Form 941), Report of Tax Liability for

Semiweekly Schedule Depositors

• Schedule D (Form 941), Report of Discrepancies Caused by

Acquisitions, Statutory Mergers, or Consolidations

• Schedule H (Form 1040), Household Employment Taxes

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