Milford chronicle., 1937-06-04

enue. 4s
Every employer who. during any
calendar month beginning with the
month Of January 1887. employed
one or more individuals in an occu-
patton not specifically exempt from
the taxes imposed by Title VIII of
the Act, is required to file an infor-
nation return on Forms SS-2 and
SS-2a. These forms, 1t was stated,
are In addition to the monthly tax
return on Form SSH which is also
required to be filed by each such
employer.
The first return on Forms $50
and SS-2a covers the period January
1, 1887, to June 80, 1887, both dates
inclusive. and must be FLED not later
than July 81, 1887, with the collector
of Internal revenue for the district
in which the employers principal
place of business is located. Subse-
quent returns on such forms will be
filed on a quarterly basis to cover
each period of three calendar months
ending on September 30, December
81, March 81, and June 80, and are
required to be filed on or before the
last day Of the first month following
the period for which the return is
made.
Form SS-2, which must be filed in
duplicate, will contain a summary
statement of all taxable wages paid
to all employees within the period
covered by the return. Form SS-2a
must show the taxable wages paid
to each employee within such period.
Form SS-2a is not to be filed in dup
plicate but. it-was emphasized. sep
arate original form must be filed for
each employee, whether temporary
or permanent.
Each employer who filed Form
SS-4, employers application for an
identification number, will De nUti-
fed of his. number prior to the time
the first information return on
Forms SS-2 and SS-2a is due. The
employer is required to enter his
Identification number on the infor-
nation return as well as his monthly
tax returns. IL no identification
number has been assigned prior to
the time for filing the information
return, the employer must enter on
the return the date on which the
on Form ssh was filed
and the name and address of the
agency to which the application was
addressed. -'i ...9'
Each Form SS-2a filed by an en-
ployer must also show the account
number of the employee whose tax
able wages are reported thereon. II
the employee has no account num- |
Der, the employer is required to on |
ter on the form the date on which /
the application for the number on |
Form SS-5 was filed, the agency to /
which the application was addressed,
and the address of the employee. 1t |
was pointed out in this connection /
that under Treasury regulations IT,.
on the last day of the period cover
ed by an information retrun, an en-
ployee has failed to file an applica-
tion for an account number on Form
SS-5, the employer is required to file
an application for such employee,
based on information and belief.
Form SS-2 must be signed by "a
The individual. IL the employer is IN
(2) the president, vice
president. or other principal officer.
il the employer is. a corporation: or
(3) a responsible and duly authoriz-
I'd member having knowledge OF its
affairs. if the employer is a partner
ship or other unincorporated organi-
satiol.
Each return must be acknowledge
I'd before an officer authorized to ad-
oaths but if the amount of
axable wages paid within the per-
cd covered by the return is $500 OF
ess, the return may be acknowledge
ID before two disinterested wit
lesses instead of under oath. An
employee is not considered to be
witness.
Employers who have been filing
Forms SSH and whose names are
hus on collectors mailing lists. 1t
vas stated. will be furnished with
upply of blank Forms SS-2 and S.
a sufficient for their current needs |
Without the necessity for requesting ,
hem at collectors Offices. In view of |
he large number of employers to {
1hom the forms must be furnished. {
owever, II was not expected that '
be distribution by collectors would {
e completed before July 1, 1887. An I
mployer who does not receive cop
IS of the forms by that date should
I that time, but not before, request
supply sufficient for his current
eeds from the Office of the collector
,r his district. In this connection,
was pointed out that failure to .
eceive blank forms will not excuse
mployers for failure to file their re- :,
rms on time. Severe penalties are =
nposed by law for willful failure to :
lie returns or for false or fraudu- !,
mt returns. a
The information to be reported on
orms $50 and SS-2a should be C
ade up from the records which v
Tery employer liable for tax under s
tile VIII of the Act is required to n
sep with respect to all remuner-
ion paid to his employees after
ecember 81, 1886. for services per-
rmed for him after that date. Such =,
81 To-. % Oh, u