Rul. Enter dollars to the left of the preprinted decimal point and cents to the right of it. Form 941-SS, Employers QUARTERLY Federal Tax ReturnAmerican Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands; and Form 941-PR, Planilla para la Declaracin Federal TRIMESTRAL del Patrono, will no longer be available after the fourth quarter of 2023. For purposes of the credit for qualified sick and family leave wages, qualified sick leave and family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the Emergency Paid Sick Leave Act (EPSLA) or the Emergency Family and Medical Leave Expansion Act (Expanded FMLA), as enacted under the FFCRA and amended for purposes of the ARP. If you have more than one and aren't 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 800-829-4933. Instead, information specific to agricultural employers and employers in the U.S. territories will be included in Pub. Florida, Louisiana, Mississippi, Texas: Internal Revenue Service, P.O. To contact EFTPS using TRS for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. For more information, see the instructions for, Section 303(d) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 allows for a payroll tax credit for certain tax-exempt organizations affected by certain qualified disasters, The Stephen Beck, Jr., ABLE Act of 2014 required the IRS to establish a voluntary certification program for PEOs. If a deposit is required to be made on a day that isn't a business day, the deposit is considered timely if it is made by the close of the next business day. Use Worksheet 2 to figure the credit for leave taken after March 31, 2021, and before October 1, 2021. Box 932100 Louisville, KY 40293-2100. Make entries on Form 941 as follows to enable accurate scanning and processing. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, The credit for qualified sick leave wages and qualified family leave wages is increased to cover the qualified health plan expenses that are properly allocable to the qualified leave wages for which the credit is allowed. For e-file, go to IRS.gov/EmploymentEfile for additional information. Businesses can enjoy the benefits of filing tax returns and paying their federal taxes electronically. 2005-39, 2005-28 I.R.B. File Form W-3 and Copy A of Forms W-2 with the SSA on time and accurately. Where do I send my 941 Quarterly Report 2021? If you don't receive this notice, you must file Form 944 for calendar year 2023. 15-A for more information about sick pay reporting. If your net adjustment during a month is negative and it exceeds your total tax liability for the month, don't enter a negative amount for the month. The social security wage base limit is $160,200. If youre a third-party payer of sick pay and not an agent of the employer, don't include sick pay that you paid to policyholders' employees here if you gave the policyholders timely notice of the payments. Page Last Reviewed or Updated: 29-Nov-2022 Enter all wages, including qualified sick leave wages paid this quarter of 2023 and qualified family leave wages paid this quarter of 2023; tips; sick pay; and taxable fringe benefits that are subject to Additional Medicare Tax withholding. Hannity on Fox News Channel - follow Sean Hannity Weekdays at 9 PM/ET as he brings you tough talk, no punches pulled, and pure Sean. If you would mail your return filed without a payment to Kansas City, send your request to the address for Cincinnati shown above. 5e. 15. For more information and rules about federal tax deposits, see Depositing Your Taxes, earlier, and section 11 of Pub. However, continue to withhold income and Medicare taxes for the whole year on all wages, including qualified sick leave wages paid in 2023, qualified family leave wages paid in 2023, and tips, even when the social security wage base of $160,200 has been reached. Enter the total wages, including qualified sick leave wages and qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021; sick pay; and taxable fringe benefits subject to social security taxes you paid to your employees during the quarter. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call 800-555-4477. For leave taken after March 31, 2020, and before April 1, 2021, the first 10 days for which an employee takes leave may be unpaid. If you reported $50,000 or less in taxes during the lookback period, youre a monthly schedule depositor unless the $100,000 Next-Day Deposit Rule discussed in section 11 of Pub. Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown next. 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. Department of the Treasury. 15, Employer's Tax Guide, beginning with the Pub. Proc. You may be required to file Forms W-2 electronically. This amount is also entered on Worksheet 1, Step 2, line 2f. For more information about a CPEOs requirement to file electronically, see Rev. For purposes of the credit for qualified sick and family leave wages, qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the Expanded FMLA, as enacted under the FFCRA and amended by the COVID-related Tax Relief Act of 2020. If you want to allow an employee, a paid tax preparer, or another person to discuss your Form 941 with the IRS, check the Yes box in Part 4. You can apply for a PTIN online or by filing Form W-12. You cant claim the credit for leave taken after March 31, 2021, and before October 1, 2021, if, during the applicable quarter in which the qualified sick or family leave wages were paid, you made qualified sick or family leave wages available in a manner that discriminates in favor of highly compensated employees, full-time employees, or employees on the basis of employment tenure. Qualified Small Business Payroll Tax Credit for Increasing Research Activities, 11b. Box 409101, Ogden, UT 84409 Internal Revenue Service, P.O. Employers that would otherwise be required to file Form 944 may contact the IRS to request to file quarterly Forms 941 instead of annual Form 944. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. Maple Co. paid qualified sick and family leave wages on January 6 and January 20 for leave taken after March 31, 2020, and before April 1, 2021. Where do I mail my 941 no payment? If your installment agreement is accepted, you will be charged a fee and you will be subject to penalties and interest on the amount of tax not paid by the due date of the return. Go to IRS.gov/PDS for the current list of PDSs. Additional Medicare Tax withheld from employees. For details and required documentation, see Rev. Call us for information about processing your return. 426, available at, Generally, as an employer, you're responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. See Worksheet 1 to figure your credit. For more information on paying your taxes with a credit or debit card, go to, You may be eligible to apply for an installment agreement online if you can't pay the full amount of tax you owe when you file your return. Qualified family leave wages for leave taken after March 31, 2020, and before April 1, 2021, aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.2% (0.062). Internal Revenue Service. The refundable portion of the credit doesnt reduce the liability reported on line 16 or Schedule B (Form 941). You can't use your PTIN in place of the EIN of the tax preparation firm. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP) for leave taken after March 31, 2021, and before October 1, 2021, have expired. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. If the amount of the payroll tax credit exceeds Rose Co.'s share of social security tax (up to $250,000) on wages paid to its employees in the third quarter, any remaining credit is used against Rose Co.'s share of Medicare tax on the first payroll payment of the quarter and then the excess payroll tax credit would be carried forward to succeeding payroll payments in the third quarter until it is used against Rose Co.'s share of Medicare tax for the quarter. If both an employer and a section 3504 authorized agent (or CPEO or other third-party payer) paid wages to an employee during a quarter, both the employer and the section 3504 authorized agent (or CPEO or other third-party payer, if applicable) should file Form 941 reporting the wages each entity paid to the employee during the applicable quarter and issue Forms W-2 reporting the wages each entity paid to the employee during the year. Type or print your EIN, name, and address in the spaces provided. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Ogden, UT 84409. Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 941, Part 3. P.O. The nonrefundable portion of the credit for qualified sick and family leave wages paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021, is limited to the employer share of social security tax on wages paid in the quarter that is remaining after that share is first reduced by any credit claimed against the employer share of social security tax on Form 8974, line 12, for the qualified small business payroll tax credit for increasing research activities; any credit to be claimed on Form 5884-C, line 11, for the work opportunity credit for qualified tax-exempt organizations hiring qualified veterans; and/or any credit to be claimed on Form 5884-D for the disaster credit for qualified tax-exempt organizations. Internal Revenue Service. Where To File - Forms Beginning With The Number 9 Note: Some addresses may not match a particular instruction booklet or publication. After you file your first Form 941, you must file a return for each quarter, even if you have no taxes to report, unless you filed a final return or one of the exceptions listed next applies. Select the Return You're Correcting (941), and the quarter and year you're correcting. 15. Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021, and Before October 1, 2021, 13g. See reviews, photos, directions, phone numbers and more for Internal Revenue Service Austin Tx. For more information, go to, The credit for qualified sick leave wages and qualified family leave wages is increased to cover the qualified health plan expenses that are properly allocable to the qualified leave wages for which the credit is allowed. 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. Social security and Medicare taxes apply to the wages of household workers you pay $2,600 or more in cash wages in 2023. However, qualified health plan expenses dont include amounts that the employee paid for with after-tax contributions. 4. If federal income, social security, and Medicare taxes that must be withheld (that is, trust fund taxes) aren't withheld or aren't deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Don't send Form 941 or any payments to the SSA. Federal tax deposits must be made by electronic funds transfer (EFT). Ogden, UT 84201-0005. After saving your corrected Form 941, close it and open Form 941-X: On the 941-X, select "New File" and give it a title that makes sense to you. If you don't receive this notice, you must file Forms 941 for calendar year 2023. Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages for Leave Taken After March 31, 2020, and Before April 1, 2021, 20. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. Cash tips include tips paid by cash, check, debit card, and credit card. Don't enter dollar signs and decimal points. Rul. Your Form 941 mailing address depends on the state in which your business operates and whether you include payment with Form 941 or not. For paid sick leave qualifying under (4), (5), or (6) above, the amount of qualified sick leave wages is determined at two-thirds the employee's regular rate of pay, but the wages may not exceed $200 for any day (or portion of a day) for which the individual is paid sick leave. The employee received more than $135,000 in pay for the preceding year. These qualified health plan expenses are amounts paid or incurred by the employer to provide and maintain a group health plan but only to the extent such amounts are excluded from the employees income as coverage under an accident or health plan. The following amounts are reconciled. To request to file quarterly Forms 941 to report your social security and Medicare taxes for the 2023 calendar year, you must either call the IRS at 800-829-4933 between January 1, 2023, and April 3, 2023, or send a written request postmarked between January 1, 2023, and March 15, 2023. The ARP resets this limit at 80 hours of paid sick leave for leave taken after March 31, 2021, and before October 1, 2021. Social security and Medicare taxes apply to election workers who are paid $2,200 or more in cash or an equivalent form of compensation in 2023. Under the withholding system, taxes withheld from your employees are credited to your employees in payment of their tax liabilities. No adjustment is reported on line 8 for sick pay that is paid through a third party as an employers agent. 8. How To Get Forms, Instructions, and Publications, Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2020, and Before April 1, 2021, Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2021, and Before October 1, 2021, Adjusting tax liability for nonrefundable credits claimed on lines 11a, 11b, and 11d, National Center for Missing & Exploited Children (NCMEC), Federal tax deposits must be made by electronic funds transfer (EFT), Current quarter's adjustments for tips and group-term life insurance, Qualified health plan expenses allocable to qualified sick leave and family leave wages, Collectively bargained defined benefit pension plan contributions, Collectively bargained apprenticeship program contributions, Reducing your deposits for the credit for qualified sick and family leave wages, collectively bargained defined benefit pension plan contributions, collectively bargained apprenticeship program contributions, Treasury Inspector General for Tax Administration. You will be mailing your returns to specific addresses based on the type of 1040 Form you are filing. Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). If line 15 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. If you do not have a principal place of business or do not have a registered legal residence, you can mail your Form 941 to the following address. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2022. Taxable Social Security and Medicare Wages and Tips, 5f. Any credit for qualified sick and family leave wages paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021, that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13c as a refundable credit. The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021. For more information, see the Instructions for Form 941-X, section 13 of Pub. If the amounts don't agree, you may be contacted by the IRS or the Social Security Administration (SSA). Qualified Family Leave Wages for Leave Taken After March 31, 2021, and Before October 1, 2021, 27. 963, Federal-State Reference Guide. If any due date for filing falls on a Saturday, Sunday, or legal holiday, you may file your return on the next business day. The credit for qualified sick and family leave wages consists of the: Qualified sick leave wages and/or qualified family leave wages; Qualified health plan expenses allocable to qualified sick leave and family leave wages; Collectively bargained defined benefit pension plan contributions, subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages; Collectively bargained apprenticeship program contributions, subject to the qualified leave wage limitations, allocable to the qualified sick and family leave wages; and. Generally, an EFT is made using the Electronic Federal Tax Payment System (EFTPS). Forms 941-SS and 941-PR discontinued after 2023. For more information on paying with a timely filed return, see the instructions for line 14, later. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed to Forms 941. Give us any information that is missing from your return. Box 932100. If No Wages, Tips, and Other Compensation Are Subject to Social Security or Medicare Tax . Preview. Each time you pay wages, you must withholdor take out of your employees' paycertain amounts for federal income tax, social security tax, and Medicare tax. The amount of qualified health plan expenses generally includes both the portion of the cost paid by the employer and the portion of the cost paid by the employee with pre-tax salary reduction contributions. See the instructions for, For purposes of the credit for qualified sick and family leave wages, qualified sick leave and family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the Emergency Paid Sick Leave Act (EPSLA) or the Emergency Family and Medical Leave Expansion Act (Expanded FMLA), as enacted under the FFCRA and amended for purposes of the ARP. CPEOs must generally file Form 941 and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, electronically. FILE TO DOWNLOAD OR INTEGRATE Download as PDF Consistent with the entries on line 16 or Schedule B (Form 941), the payroll tax credit should be taken into account in making deposits of employment tax. Sole proprietorshipThe individual who owns the business. Taxable wages & tips subject to Additional Medicare Tax withholding. To become a CPEO, the organization must apply through the IRS Online Registration System at IRS.gov/CPEO. However, employers that pay qualified sick and family leave wages in 2023 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in the quarter of 2023 in which the qualified wages were paid. Employers use this form to report income taxes, social security tax or Medicare tax deducted from employee paychecks. Qualified Sick Leave Wages for Leave Taken After March 31, 2021, and Before October 1, 2021, 24. In completing line 16 or Schedule B (Form 941), you take into account the entire quarter's nonrefundable portion of the credit for qualified sick and family leave wages paid this quarter of 2023 against the liability for the first payroll payment of the quarter, but not below zero. (See the updated Form 941 mailing addresses starting on page 3.) You can avoid paying penalties and interest if you do all of the following. Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941this address is for businesses that wish to include a payment with their 941 tax form. Employers with fewer than 500 employees and, for leave taken after March 31, 2021, and before October 1, 2021, certain governmental employers without regard to number of employees (except for the federal government and its agencies and instrumentalities unless described in section 501(c)(1)) are entitled to a credit under the FFCRA, as amended for purposes of the ARP, if they provide paid family leave to employees that otherwise meets the requirements of the Expanded FMLA. 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 business name change. A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the IRS Form W-2. Corporation (including a limited liability company (LLC) treated as a corporation)The president, vice president, or other principal officer duly authorized to sign. 5d. Enter all tips your employees reported to you during the quarter until the total of the tips and taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), and qualified family leave wages reported on line 5a(ii), for an employee reach $160,200 for the year. For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed, earlier. Employers can receive both a Small Business Interruption Loan under the Paycheck Protection Program (PPP) and the credit for qualified sick and family leave wages; however, employers can't receive both loan forgiveness and a credit for the same wages. 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 name of the person keeping the payroll records and the address where those records will be kept. Qualified family leave wages reported on Form 941, Part 1, Qualified family leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(ii), column 1, because the wages reported on that line were limited by the social security wage base, Total qualified family leave wages. 15. Notify the IRS immediately if you change your business name, business address, or responsible party. If line 12 is less than $2,500 or line 12 on the prior quarterly return was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. With payment, mail to Internal Revenue Service, P.O. See the instructions for line 5c for reporting Medicare tax on qualified sick leave wages, including the portion above the social security wage base. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and paying easier. Form 941 Filing Deadline. If you or your designee wants to terminate the authorization, write to the IRS office for your location using the Without a payment address under Where Should You File, earlier. Letter 3263 or Letter 4520 includes an attachment that shows the employer share of Medicare tax. Enter adjustments for fractions of cents (due to rounding) relating to the employee share of social security and Medicare taxes withheld. Step 2: Review the Summary Form 940. Notice 797. Where do I mail my 941 without payment? Internal Revenue Service PO Box 37941; Hartford, CT 06176-7941this address is for businesses that wish to include a payment with their 941 tax form. This is due to changes being made after the publication was printed. 15 for information about payments made under the accuracy of deposits rule and for rules about federal tax deposits. 1. 830, available at, Qualified tax-exempt organizations that hire eligible unemployed veterans may be able to claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to, If you discover an error on a previously filed Form 941, or if you otherwise need to amend a previously filed Form 941, make the correction using Form 941-X. Additional information file electronically, see Depositing your taxes, earlier the withholding System taxes. Administration and tax reporting responsibilities for their business clients and are typically a. ( due to changes being made after the publication was printed or print your EIN name. Medicare Wages and tips, and Before October 1, 2021, Before... 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