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Title
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EWP 4-14 1948-1956 Withholding Tax 14
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Description
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Quarterly Taxes
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Tag
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Taxes
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advised, form, location, duplicate, taxpayer, records, RM 941, January 1954, employers, federal tax
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Place
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Virginia
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Identifier
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1036955
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Is Version Of
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1036955_EWP_4-61948-1956WitholdingTax_14.pdf
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Date Created
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2024-01-07 22:26:38 +0000
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Format
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.pdf
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Number
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4e5b2e917c390b2f9b6176857779c442a2cd8716d8cef754ca18c92b7d9b4031
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Source
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036955_EWP_4-61948-1956WitholdingTax_14.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_14.pdf
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extracted text
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M
941
(Rev.ran.1s50
to
TI,IPIOYER'$ OUARTIRIY FIDERAI. TA)( RTT|JR],|
Federal InCocre Tax $Tithheld From Wages (If aot required to withhold, write "None") . .
. Adjustment for preceding quarter(s) of calendar year. (Attach explanation. See insttuctions)
3. Income tax withheld, as adjusted, (For fouth quarter or f,nal return, fill in Sclredulq C) . Enter
be
DUPLICATE
bj taxpaycr
rctalnsd
.
Federal fnsurance Contributions Act Tares (If ao taxable wages paid, write "None" )
Number of egrployees listed in Schedule A ---------------. 5. Total taxable wages paid (from Itbm 21)
4.
6. 4% of wages in ltem 5 (2%o employer tax and 2/o employee tax)
7. Credit or adjustment. (Attach explanation. See instructions)
B, F.I.C.A. taxes, as adjusted .
9. Total taxes (Item 3 plus Item
8). If deposits
lo
o
0
,
$
'
of tares ate made, 6ll in Schedule B
CliFk $&sol
iotaf Heref
Enter
Aprrtl
Boarc
-6o-
b
?
Retuta for Calendar Quartet
IMPORTANT
{Enter quattet as shown on origiaal)
Keep this copy at your PrinciPal
place of business, together with a
iopy of each related schedule or
stdternetrt
10. Type ot pdnt in this
sPace employe,r's identificqtion -numb€r, name,
e,(actly'as shown on ollglnal
Before frling the retum be sure to
ittir"-pv your name, ad"nt.t-on
&ess. and identification number, and
period for which the return is filed.
and address
Echedule A-QUARTERLY REPORT OF WAGES TTIXABLE UI{DER THE FEDERAL tilSURAt{CE CONTRIBUTIOI{B AGT
Federal Insurance Contributions Act which were paid during the quarter. If you- pay an
ONLY THE FIRST $3,600 of such wages in Schedule A. If wages-were not taxable under
and 16. See instructions on back of original,
12, Tot3'l pages of this
rcturn. includiog
or uansfer of business.-If a business is sold or transferred by one employer to another, each employer
must 6ie a separate return. Such a transfer occurs, for examplg if a sole proptietor fotms a partnership or a
corporation. Neither employer should report wages paid by the other erqployer. If the new employer dges
Sale
not have.an identification number, he should not use the identification number assigned to the previous employer,
but must file an application on Form S$-4 for a new number for himself, (See ltems 15 atrd 16 below.)
this page and any
Dases
of Form 941a
r3. To-tal number of
emDloyees listed
(same as Item 4)
14, Number of persons
employed during
pay period endios nearest lrth of
third month in
quartet except agri-
oltural aod household
15.
If
there has been a change
employees
.
.
of ownership or other transfer of the business during the quarter, give the name of the present owner (individual,
partnership, or corpbration) and the date the change took place ------------.-.-,'l-----------16. Do you expect to pay taxable wages in the future to any employee (other &an a household
employee)'?
Yes
n
No
E
'
Retura" at the top of &is pagq chdck appropriate block, and furnish the information requested below.
Sale of business to successor I Formed partnership
.[ Discharged all employees, but still in busiriess
Business discontinued
I Formed corporation
. ! Other (specify)
If "Nq" write "Final
E
fl
Date of 6nal payment of taxable wages to any employee (other than a household employee)
will be kept by.-------------
Records
Do you expect to pay taxable wages to a household employee within the next 6 months? Yes
(lf
EMPLOYEE'S AOCOUNT NUMBER
number is unknown, see Circular E or A)
I
No
n
T
NAME OF EMPI,OYEE
(Please typ€ or print)
U NDER
F,I.C.A.
ln Quarter
(20)
(18)
000
Dollars
0000
00
is not enough space to list all employees above, use Schedule A
ln
Stato, Possession, or
Territory of EinDloyment
(or "outside U. S.")
Cents
Form 941a,
19 on this
21. TOTAL WAGES TAXAFTE UNDER F.I.C.A., PAID DURING QUARTER
(Total of colurm 19 of this page and of any continuation sheets)
Enter this total in
$,.--.--
t Iteh r
ibovi.
o7-16-69832-l
Schedule B-DEFOEITAiY FEGEIPT RECQRD
To bo ured only by employors who make dep6sat3 ot irlooltte tax *lthlrold
and/or taxcs under the Federal lnsurance GontrlDutlon3 Act
Every employer who is liable
for more than $100 of these taxes
during a month should deposit
such taxes in a Federal Reserve
bank ot an authorized local bank
in
with Circular E.
for the third month
any quarter, and deposits of
accordance
$erlal No. of
.
Amount
Form 450
of
notrequired, Each deposit should
1.
393m#..:
138..$5a--....
Such deposits
$t00 or less, are permissible but
Schedule C-RECONCILIATION OF INCOME TAX WtTltH.Er-D
(see Schedule C lnstructlons on back of originat> ,
-&--ttL.80--.
&r-9-€s-
transmitted herewith.
2. Total
income tax withheld from
wages during the year as shown
by withholding tax statements
(Forms Sf*2) .
.: .. . . .
A)
3. Total income tax withheld frorn wages during the year as
shown in Item 3 of Forms 941 :
Qtrarter ended March 3t... ... $---.-----".-,.
be accompanied by a Receipt Form
450 which will be validated by
the Federal Reserve bank and returned to the employer. Validated
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 ltem 9
on other side of this form.
Quarter ended June 30... .. ..
Quarter ended September 30. .
Quarter ended December 3I ..
Total..
*-fJr-?fe'-c6e
of all
Total of other remittances
Total number of withholding
tax statements (Forms \X/*2)
(such is cash, check, M.
o.,
etc. )
Total payments (same asrltert'9 on other side)
B
Any discrepancy between the amoudts
(A) and (B) must be
A copy of each Form W-2 should be
retained for your records.
shown on lines
fully explained in an attached
$
statement.
GENERAI. INSTRUCTIONS
The instructions below relate to the preparing and filing 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 relates to (a) income tax withholding from wages, (b)
taxes under the Federal Insurance Contributions Act (for old-age and
survivors insurance), and (c) the Federal unemployment tax on employers of eight or more employees. Circular A is available for use by
employers who have only agricultutal employees and who are liable only
for F.I.C.A. taxes. Employets should refer to such circulars for information as to the employers and employees who are liable for these taxes, the
types of payments defioed by law as "wages," the computing and deducting
of taxes from wages, how to adjust errors, and other facts employers need
to know in,order to comply with the law.
Circular E or Circular A may be obtained frbm the District Director
of Internal Revenue upon request. Employers aiso may obtain Circular H,
"Household Employer's Social Security Tax Guide."
Purpose of Form 941.*. This form combines the reporting of income
tax withheld from wages and the taxes under the Federal fnsurance Corltributions Act. If you have only ooe of these taxes to repot, you should
filI in only the portions which
are applicable to you.
fle.-If
you have one or more employees you must make a
W.ho must
return for the first quarter in which you are required to withhold income
tax from wages, or in which you pay wages taxable under the Federal
Insurance Contributions Act, and for each quarter thereafter.
If you temporarily discontinue paying wages (for example, seasonal
activities), you tnust nevefiheless file returns. If the ownership of a
business changes or is transferred, both the old and the new employer
must file returns, but neither should report wages paid by the other.
After you have once 6led a return, &e District Director will mail you a
Form 94I every thtee months. If the form should fail to reach you,
request a Eorm 941 so that you cin make youf retum on time.
Quartedy returtx and due dates.-A retum must be filed for
quarter of the calendar year
as
each
follows:
cofered
February,
March
Jantary,
April, May, June
July, August, September
October, November, December
Quarter
Due on or before
April
July
3o
31
October 31
January 31
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 caleadar quarter, the return may be 6led on or before the tenth
day of the second month following the quarter.
However,
Unless already shown on the form received from the District Director,
enter in the spaces at the right of the employer's name the months and
year of the calendar quartet for which the return is filed.
If
you no longer expect to pay reag€s subject to
of the taxes on this
^ny
form you must file a "Final Return." Such retum
is due not later thao
the 30th day aftet the date of the last payment of taxable wages as shown
in the statement called for in Item 1.6 of the return.
form is lost, request another. If a non-preaddressed form
must be used, type or print in Items 10 and 11 the employer's identification number and name €xactly as shown on his previous returns. Do
not use the identification number assigned to a prior owner.
preaddressed
An employer who is liable for F.LC.A. taxes and who has not applied
identification number should file with the District Director an
application on Form SS-4. Such form may be obtained from the District
Director or from any Social Security Adrninistration 6eld ofice. An
employer who is liable for income tax withheld from wages, but who is
not liable for F.I.C.A,. taxes, will be assigrred an identification number
by the District Director without application. . An employer having only
household employees need not file an application for an identifcation:
for an
number-
fte.-The otiginal of this form is to be sent to the United
District 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 an internal revenue district of the United
States,
with the District Director of Internal
Revenue, Baltimore 2, Md.
Payment of tax.-Each returo should be accompanied by remittance
(cash, check, money order, depositary receip! or combination of these)
for the total taxes reported in ltem 9.
Employer's identification number, name, and address.-Forms 941
preaddressed by District Directors should be used in filing retutns. If a
interest.-Avoid penalties and interest by making timely
returns and payments bf tax. The law provides a penalty of from 5/a
to 25/o of the tax, but not less than $5, llor late filing unless reasonable
cause is shown for the delay, If you ai! unavoidably late in filing a ",
return, send a full explanation in writing lvith your tetum.
Penalties also are imposed by law
Item 2. Adjustment of income tax
for the correction of errors made in
income tax from wages paid in the.
endar year. (Consult the District
year error.) Any amount io Item
attached to the
return.
f.
@vErdilErt pRtNTtf,c
failure to pay, collegt, or
statements to employees,
retums.
2 should be used
with the withholding of
quarters of the same calbefore correcting a prioretrylained by a statement
set forth:
This
(a) Explanation of the effor which the entry is iqtended to correct,
(b) The particular return period or
to which the error relates;
(c) The amount chargeable to each such
; and
(d) The manner in which the employer,
employee have settled any
overcollection or undercollection
of
Item 7. Credit or adiustment of taxes
uibutions Act.-Entries in ltem 7 should
underpayments
of
overpayments
of
F
return, of credits for overpayments of
to such tax for prior periods. If there are
overpayment to be reported, only the
be entered in Item 7. Any amount
by a statement attached to the Jeturn.
(a) Explanation of the effor which
(b) The particular return period or
(c) The arnount chargeable to each such
(d) The tax-retum period in which the
(e) The fact that the employer repaid F.I
an ernployeq
if
the entry
repaid; and
(f
corrects
tax withheld.
Federal Insurance Cosmade for the cotrection of
as reported on a ptior
interest paid with respect
an underpayment and an
between the two should
Item 7 must be explaioed
statement must set fofth:
is intended to correct;
which the error telates;
ascertained;
tax overcollected from
overcollection of tax so
\
) If the entry coffects F.I.C.A. tax overcollected fron an employee
in
a prior year, the faci that the emploj'ei has obained from the
erhployee a written statement that thg employee has not claimed
will not claim refund or credit df the amount of such overcollection.
and
If erroneous amounts of wages wefe reported for employees on prior
returns, include in the statement, or onh Form 941c:
(a) The name and account
(b)
(c)
number of each employee whose wages
'were erroneously reported;
The amount of wages, if any, erroneously reported for each quafter
for each employee (if nonq so state); and
The arnount 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 District Director,
(Fce ako the lnstruc{ions on the back ot the origlnat of this
u,
for
truthfully account for and pay over tax,
keep records, make returns, or for false or
'Where to
States
.
Penalties and
orFrcE o7-16-60882-l
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