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Title
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EWP 4-14 1948-1956 Withholding Tax 13
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Description
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Quarterly Taxes Withheld
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Tag
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Taxes
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form, 941, federal income tax, FICA taxes, wages, deposits, ownership changes, corrections, penalties, due dates
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Place
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Virginia
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Identifier
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1036954
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Is Version Of
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1036954_EWP_4-61948-1956WitholdingTax_13.pdf
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Date Created
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2024-01-07 22:26:41 +0000
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Format
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.pdf
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Number
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622a32b36da5e83ae117bac4d8865d0f89d24491f1def82201a855bfc1f5ddb0
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Source
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036954_EWP_4-61948-1956WitholdingTax_13.pdf
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Publisher
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Digitized by Edwin Washington Project
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Rights
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Loudoun County Public Schools
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Language
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English
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Replaces
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/source/Ingest Two/EWP 4-6 Payroll and Taxes/WithholdingTax/EWP_4.6 1948-1956 Witholding Tax_13.pdf
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extracted text
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FORIUI 941 (ReY. S6pt 1952)
U. S. Truaiury Departmont
lntornal Revcnu!
DI'PLIGATE
to be letalned by taxpayor
EII,IPLOYTR'S OUARTERTY TEDERAT TA)( REIURI.I
Sorvl@
16086
1. Federal facome Tax Vithheld From STages (If not required to withhold, write "None") . ;
2. Adjustment for preceding quarter(s) of calendar y:ar. (Attach explanation. See instructions)
3- Income tax withheld, as adjusted .
Federal Insurance Contributions Act Taxes
(If
16 086
Hete.)
Entor
no taxable wages paid, write "None")
4. Numberof employeeslistedinScheduleA------------; 5. TotaltaxableSflagespaid (fromltem2l)
6. 1% of wages in ltem 5 (17/2o/o employer tax and tVzVo employee tax)
i i
7. Credit or adjustment. (Attach bxplanation. See instructions).
EntorAdl$tcdTotal H6re+
8. F.I.C.A taxes (Item 6 as adjusted by Item 7)
9. Tqtat raxes (Item 3 plus ltem 8). If deposits of taxes arc made, 6ll in Depositary Receipt Record on other side .
Clerk $eh.
1
1
P
s1608
Sury
Bd.
Retutn fot Calendar Quartet
5
c
ho
3
7
IIUIPORTANT
(Bnter quartef as shown on
original)
Keep this copy at Your PrinciPal
place of business, together with a
iopy of each related schedule or
A
statemeot.
Before fling the return be sure to
enter on this-copy your namq address, and identification number, and
10. Type or print
in this
period for which the return is 6led.
space employer's name, address, and ideotification nunbbr
exactly as shown on oflglna.t
.lif,!
Schedule A-QUARTERLY REPORT OF WAGES TAXABLE UNDER THE FEDERAL INSURANCE GOI{TRIAUTIOI{S AGT
List for each employee the VAGES taxable under the Federal Insurance Contributions Act which were paid during the quarter. If yo-u pay -an
Schedule A. If wages were not taxable under
employee more thao $3,600 in a calendar year, report ONLY THE FIRST $3,600 of such
the F.I.C.A., make no entries below except in Items 15 and 16. See insttuctions on back of
12. Total pages of this
return, including
this paee and any
SaIe or uansfer of business.-If a business is sold or transferred by one employer to another, each employer
oases of Form 941a
number of
Toial
13.
must 6le a separate retum. Such a transfer occurs, for examplg if there is a change in membership of an ordiemployees listed
(same
as Item 4)
nary partnership, or if a sole proprietor foms a partnership or a corporation. Neither employer should report
14, Number of persons
wages paid by the other employer. If the new employer does not have an identification number, he should not
employed during
pay period enduse the identification number assigned to the previous employer, but must 6le an application on Form SS-4 for a
ing nearest ltth of
third month in
new number for himself. (See Items 15 and 16 below.)
zglt-
house-
15. Do vou exDect to Day taxable wages in the future to anv employee
a business, agrioltural, governmental, or nonprofit activity?
in
W..
rLr !l-1 ryo I
16.
H6 a
taken
Attach statement showing (a) custodian and location of tecotds, (b) date of last payment of taxable wages to such
employees, and (c) wliether or not you will pay tuable wages in the future to household employees.
If "No"
Chcck reason,
in
successor D Discharged all employees,
discontioued
D Ottt.t (Specify)
Business
I
Formed new partnership
Sate
of business to
EiIPLOYEE'S ACCOUNT NUMEER
unknowl. see clrculal E 0r
ll lumtn ir
I
but still in busiocss
IIAME OF EMPTOYEE
(Pba$ tno or ifint)
Total
Paid
lo
EmDlotae
(lEllre
ln o[altor
deductons)
list all
employees above, use Schcdule
A continuatioo
Slale, P6session, ol
Tenitory ol Enploymonl
(or "oulside U. S.")
(20)
Dollars
o000
there is not enough space to
I
employees.
WAGES TAXABTE UI{DER F.I.C.A.
08)
00
No
attach statement showing
name and address of your successor or predccessor. If vou are
the successor, include in the
statement the date of your first
payment of taxable wages to one
or more
-
fl
If "Yes,"
(t7)
If
Yes
appmpriate block below, for filing final retum.
il
I
of ownerslip, or
business
plre during the quarter?
change
other transfer, of the
'Write "Final Return" at the top of this page.
Cents
sheets, Form 941a.
in column 19 on this
21. TOTAL TTAGES TAXABLE UNDER F.I.C.A., PAID DURING QUARTER
(Total of column 19 of this page and of any continuation sheets) .-- :
o7-16-00344-7
--
r"*
DEPOSITARY TTECEIPT RECbRD
This space is to be used only by employers
who make deposits of income tax withheld and
F.LC.A. taxes. Every employer who is liable
for more than $to0 of these taxes during a month
should deposit such taxes in a Federal Reserve
Bank or an authorized local bank in accordance
with Circular E. Such deposits for the third
month of any quatter, 'and deposits of $100
Serial No. of Form
450
Fed. Res. Validation Date
$--5
w 5 r?t]
...x3t..p-ii
.
.'L?q I57.
{*c E
_{,tF3:
Iul?'3;
1953'
Amount
Ir4Ir r?0
t.398'.';90
"5;alB.-130."
.
or less, are permissible but not required. Each
deposit should be accompanied by a Receipt
Form 450 which
will
be validated by the Federal
Reserve Bank and returned
to employer. Yali-
dated receipts should be listed in this space and
submitted with this return, together with such
other remittances as may be necessary to pay
total taxes shown in Itern 9 on other side of
this form.
Total of all Depositary Receipts .
Total of other remittances (such as cash, check, M. O., etc.)
Total payments (same as Item 9 on other side)
$-
l5
086 .b0
s
Ld
086 .h0
GENERAL INSTRUCTTONS
The instructions below relate to the preparing and 6ling of Form 941.
Additional instructions are contained in Circular E or Circular A. Special
instructions for employers of agricultural and household employees also
appear on the back of the original of this return.
Circular E reiates to (a) income tax withholding ftom wages, (b)
taxes under the Federal Insurance Contributions Act (for old-age and
survivors insurance), and (c) the Federal unemployment ta)i on ernployers of eight or more employees. Circular A is available for use by
employers who have only agricultural employees and who are liable only
for F.I.C.A. taxes. Employers should refer tc such circulars for information as to the emp,loyers.and employees v'ho are liable for these taxes, the
t1'pes of payments defined by law as "wages," the computing and deducting
of taxes from wages, hov/ to adjust efrors, and other facts employers need
to knoqr in order to comply with the law.
Circular E or Circular A may be obtained from the Director of Internal
request. Employers also ma1' obtain Circular H, "Household Employer's Social Security Tax Guide."
Revenue upon
Purpose of Form 94l--This form combines the reporting of income
tax withheld from wages and the taxes under the Federal Insurance Contributions Act. If you have only one of these taxes to.report, you should
fill in only the portions which are applicable to you.
!({ho must fle.-If you have one or more employees you must make a
return for the first quarter in which you are required to withhold income
tax from q'ages, or in which you pay wages taxable undet the Federal
fnsurance Contributions Act, and for each quarter thereafter.
If you tempotarily discontinue paying wages (for example, seasonal
activities) you must nevertheless file returns. If the ownership of a
business changes or is transferred, both the old and.the new employer
must 6le returns, but neither should report wages paid by the other.
After you have once filed a return, the Director will mail you a Form
947 every three rnonths. If the form should fail to reach you, request a
addressed form is lost, request another. If a non-preaddressed form must
be used, type or print in Items 10 and 11 the employer's name and identification number exactly 2s shown on his previous feturns. Do not use the
identification number assigned to a prior owner,
An employer who is liable for F.I.C.A. taxes and who has not applied
for an identification oumber should file with the Director an application
on Form SS-4. Such form may be obtained from the Director or from
any Social Security Administration field ofice. An employer who is liable
for income tax withheld {rom wages, but who is not liable for F.I.C.A.
taxes, will be assigned an identification number by the Ditector without
application. An employer having only household employees need not
file an application for an identification number.
Penalties and interest.-Avoid penalties and ioterest by filing correct
returns on tirne, and by paying the tax with the returns. Tl-re law provides a penalty of from 5/o to 25Vo of the tax, but not less than $5, for
late filing unless reasonable cause is shown for the delay. If you are
unavoidably late in filing a return, send a full explanation in writing with
your return.
Penalties also are imposed by law for willful failure to pay, collect, or
truthfuily account for and pay over tax, furnish statements to employees,
keep records, make returns, or for false or ffaudulent retums.
Item 2. Adjustment of income tax withheld.-Item 2 of this return
is to be used for the correction of errors in the amount of income tax
withheld from wages as reported for the preceding quarters of the same
calendar year. (Consult the Director before correcting a prior-year
error.) dny amount in Item 2 must be explained by a statement
attached to the return. This statement must set forth:
(a) Explanation of the error which the entry is intended to correctl
(b) The particular return period or periods to which the error relates;
(c) The amount chargeable to each such period; and
(d) The manoer in which the employer and employee have settled any
overcollection or undercollection of income tax withheld.
Form 941 so that you can make your return on time.
Quarterly retufns and due dates.-A return must be filed for
quarter of the calendar year
Quarter
as
each
follows:
covered
Due on or beforc
IVIarch
April, May, June
July, Augu.st, September
October, November, December
April
January, February,
July
30
31
October 11
January 1L
if, and only if, the return is accompanied by depositary receipts,
Form 450, showing timely deposits in full payment of the taxes due for
the entire ialendar quarter, the retuffi may be filed on or before the tenth
day of the second month following the quarter.
However,
Unless already shown on the form received from the Director, enter
spaces at the right of the empioyer's name the months and year of
the calendar quartet for whiCh the return is filed.
in the
If
you no longer expect to pay wages subiect to any of the taxes on this
form you must file a "Final Return." Such return is due not later than
the 30th day after the date of the last payment of taxable wages as shown
in the statement called for in ltem 1 5 of the return.
Iten 7. Credit or adjustment of taxes under Federal Insurance Contributions Act.-Entries in Item 7 should be made for the correction of
underpayments or overpayments of F.I.C.A. tax as reported on a prior
return, or credits for overpayments of penalty or interest paid with respect
to such tax for prior periods. If there are both an underpayment and an
overpayment to be reported, only the diference between the two should
be entered in Item 7. Any amouni entered in ltem 7 must be explained
by a statement attached to the return. This statement must set for&:
(a) Explanation of the error which the entry is intended to coffect;
(b) The particular return period or periods to which the error relates;
(c) The amount chargeable to each such period;
(d) The tax-retun period in which the effor was ascertained;
(e) The fact that the employer repaid F.I.C.A. tax overcollected from
an employee, if the entry corrects an overcollection of tax so
repaid; and
(f) If the entry corrects
F.I.C.A. tax overcollected from an employee in
yea4 the fact that the employer has obtained from the
employee a written statement that the employee has not claimed
and will not claim refund or credit of the amount of such over-
a prior
Where to file.-The original of this form is to be sent to the United
Director of Internal Revenue for the district in which the employer's
principal place of business is located, or, if the employer has no principal
place of business in a collection district of the United States, with the
Director of Internal Revenue, Baltimore 2, Md.
States
Payment of tax.-Each return must be accompanied by remittance
(cash, check, money order, depositary receipt, or combination of these)
for the total taxes reported in Item 9.
Employer's name, address,.and identification number.-Forms 941
preaddressed by Directors should be used
in 6ling returns.
(&r
al3o the
If
a pre-
collection.
If erroneous amounts of wages were reported for employees on prior
retums, include in the statement, or oa a Form 941c:'
(a) The name and account
(b)
GoVERNMENT
pRtNilNG
of
each employee whose wages
The amount of wages, if any, erroneously reported for each quarter
for each employee (if none, so state); and
(c) The amount of wages, if any, which should have been reported for
each quarter for each employee (if none, so state).
Forms 9419 if desired, may be obtained from the Director.
lnilruetion3 on thc bact( ot thc edglnal ol thlr retura)
u, 3.
number
we.re efroneously reported;
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