944-SS for 2008: Employer’s ANNUAL Federal Tax Return

Department of the Treasury — Internal Revenue Service

Form

Part 1: Answer these questions for 2008.

1

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 47935C Form 944-SS (2008)

American Samoa, Guam, the Commonwealth of the Northern 

Mariana Islands, and the U.S. Virgin Islands

2

4

5

6d

9

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OMB No. 1545-2010

6

7

10

11

12

4a

4b

4c

4d

If no wages, tips, and other compensation are subject to social security or Medicare tax Check and go to line 6.

Taxable social security and Medicare wages and tips:

Column 1 Column 2

Taxable social security wages 3 .124 =

Taxable social security tips

Taxable Medicare wages & tips 3 .029 =

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

TAX ADJUSTMENTS. Read the instructions for line 6 before completing lines 6a through 6e.

Current year’s adjustments 

TOTAL ADJUSTMENTS. Combine all amounts on lines 6a through 6e 

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

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

Balance due. If line 7 is more than line 10, write the difference here. For information on how 

to pay, see the instructions 

Overpayment. If line 10 is more than line 7, write the 

difference here Check one Apply to next return.

Send a refund.

3 .124 =

6a

6b

6f

7

10

11

4d

6f

.

.

.

. .

.

.

.

.

.

.

.

Prior years’ social security and Medicare tax adjustments.

Attach Form 941c 

6c .

Special additions to social security and Medicare taxes.

Attach Form 941c 

6e .

You must file annual 

Form 944-SS instead of

filing quarterly Forms

941-SS only if the IRS

notified you in writing.

Who Must File Form 944-SS

6a

6c

6e

12

3

© You MUST complete both pages of Form 944-SS and SIGN it.

8

Next ©

.

Name (not your trade name)

Employer identification number (EIN)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

—

Read the separate instructions before you complete Form 944-SS. Type or print within the boxes.
Part 2: Tell us about your tax liability for 2008.

14

13 Check one: Line 7 is less than $2,500. Go to Part 3.

Line 7 is $2,500 or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate

$100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.

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.

Part 4: May we speak with your third-party designee?

Page 2 Form 944-SS (2008)

Name (not your trade name) Employer identification number (EIN)

13a 13d 13g

13b 13e 13h

13c 13f 13i

13j

13k

13l

Total liability for year. Add lines 13a through 13l. Total must equal line 7.

. . .

. . .

. . .

.

.

. 13m .

Part 3: Tell us about your business. If question 15 does NOT apply to your business, leave it blank.

15 If your business has closed or you stopped paying wages . . .

Check here and enter the final date you paid wages. / /

Jan. Apr. Jul. Oct.

Feb.

Mar.

May

Jun.

Aug.

Sep.

Nov.

Dec.

Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS.

No.

Yes. Designee’s name and phone number ( ) –

Preparer’s signature

Firm’s name (or yours

if self-employed)

Address

EIN

ZIP code

Preparer’s 

SSN/PTIN

Check if you are self-employed 

Date / /

Phone ( ) –

Part 5: Sign here. You MUST complete both pages of Form 944-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.

Sign your

name here

Print your

name here

Date / / Best daytime phone ( ) –

Paid preparer’s use only

Print your

title here

Preparer’s name

City State
Form 944-V(SS),

Payment Voucher

Purpose of Form

Complete Form 944-V(SS), Payment Voucher, if you

are making a payment with Form 944-SS, Employer’s

ANNUAL Federal Tax Return. We will use the

completed voucher to credit your payment more

promptly and accurately, and to improve our service to

you.

Specific Instructions

Box 1—Employer identification number (EIN). If you

do not have an EIN, apply for one on Form SS-4,

Application for Employer Identification Number, and

write “Applied For” and the date you applied in this

entry space.

● Enclose your check or money order made payable to

the “United States Treasury” and write your EIN, “Form

944-SS,” and “2008” on your check or money order.

Do not send cash. Do not staple Form 944-V(SS) or

your payment to Form 944-SS (or to each other).

● Detach Form 944-V(SS) and send it with your

payment and Form 944-SS to the address provided in

the Instructions for Form 944-SS.

To avoid a penalty, make your payment with your 2008

Form 944-SS only if one of the following applies.

Making Payments With Form 944-SS

● Your net taxes for the year (line 7 on Form 944-SS)

are less than $2,500 and you are paying in full with a

timely filed return.

● You are a monthly schedule depositor making a

payment in accordance with the Accuracy of Deposits

Rule. See section 8 of Pub. 80 (Circular SS), Federal

Tax Guide for Employers in the U.S. Virgin Islands,

Guam, American Samoa, and the Commonwealth of

the Northern Mariana Islands, for details. In this case,

the amount of your payment may be $2,500 or more.

Caution. Use Form 944-V(SS) when making any

payment with Form 944-SS. However, if you pay an

amount with Form 944-SS that should have been

deposited, you may be subject to a penalty. See

Deposit Penalties in section 8 of Pub. 80 (Circular SS).

If you have your return prepared by a third party and

make a payment with that return, please provide this

payment voucher to the return preparer.

Box 3—Name and address. Enter your name and

address as shown on Form 944-SS.

Box 2—Amount paid. Enter the amount paid with

Form 944-SS.

Enter the amount of your payment. ©

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Detach Here and Mail With Your Payment and Form 944-SS.

Ä Ä

OMB No. 1545-2010

Form 944-V(SS)

Department of the Treasury

Internal Revenue Service

Payment Voucher

Enter your employer identification

number (EIN).

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

© Do not staple this voucher or your payment to Form 944-SS.

Enter your address.

Enter your city, state, and ZIP code.

1 Dollars Cents

Note. You must also complete the entity information

above Part 1 on Form 944-SS.

✁ ✃

2008

Otherwise, you must deposit your payment at an

authorized financial institution or by using the

Electronic Federal Tax Payment System (EFTPS). See

section 8 of Pub. 80 (Circular SS) for deposit

instructions. Do not use Form 944-V(SS) to make

federal tax deposits.

● You already deposited the taxes you owed for the

first, second, and third quarters of 2008, and the tax

you owe for the fourth quarter of 2008 is less than

$2,500, and you are paying, in full, the tax you owe for

the fourth quarter of 2008 with a timely filed return.
You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books and records relating to a form

or instructions must be retained as long as their

contents may become material in the administration of

any Internal Revenue law.

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the

Internal Revenue laws of the United States. We need it

to figure and collect the right amount of tax. Subtitle C,

Employment Taxes, of the Internal Revenue Code

imposes employment taxes on wages. This form is

used to determine the amount of the taxes that you

owe. Section 6011 requires you to provide the

requested information if the tax is applicable to you.

Section 6109 requires filers and paid preparers to

provide their identification numbers. If you fail to

provide this information in a timely manner, you may

be subject to penalties and interest.

Recordkeeping

The time needed to complete and file this form will

vary depending on individual circumstances. The

estimated average time is:

Learning about the law or the form

Preparing, copying, assembling,

and sending the form to the IRS 22 min.

11 hr., 00 min.

12 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making 

Form 944-SS simpler, we would be happy to hear from

you. You can write to: Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send Form

944-SS to this address. Instead, see Where Should

You File? on page 4 of the Instructions for

Form 944-SS.

Form 944-SS (2008)

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.