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Title
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EWP 4-14 1948-1956 Withholding Tax 17
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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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employer, tax return, IRS, Form 941, federal income tax, wages, FICA, employees, taxable wages, record-keeping
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Place
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Virginia
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Identifier
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1036958
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Is Version Of
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1036958_EWP_4-61948-1956WitholdingTax_17.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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2ad03aa972bbd1d3b5295f2fd4430d10ec14443e3e8b3fc2c17795288a2c6a6e
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Source
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036958_EWP_4-61948-1956WitholdingTax_17.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_17.pdf
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extracted text
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fORill 941 G6Y, S.pt t95?)
U, 6. Tn.tury Departm.nt
lntmt! ncv,.nm 5ervl6
DUPLICATE
[lilPIOYER'$ OIJARTTRTY T$MAL TA)( RETUR}I
to be retalncd by taxpayet
o0
rsg35
Tax Vithheld Frorn !7ages (If not required to withhold, write "None") . .
2. Adjustment for preceding quarter(s) of calendar !ear. (Atlach explanation. See instructions)
. Ent l Adfsstod Tottl
3. Income tax withheld as adjusted .
Federat Insutance Contributions Act Taxes (If no taxable wages paid, write "Nonet')
a
4. Number of employees listed in Schedule A ------------; J. Total taxa'ble \Pages paid (from Item 21)
1.. Federal Income
emPloyeetaxl
instructions)
6. i/o ol wa+es in Item J (lYz%o employer tax and l7/zy'o
1 Credit or adjustment. (Attach explanation. See
8. F.LC.A. taxes (Item 6 as adjusted by Item
If deposits of taxes ate made,
9. Total ta:res (Item 3 plus Itern
8).
7)
L,
935
00
L5 938
oo
.l
,
I
l.
s
Entet A{lusted Total
6ll in Depositary Receipt Recotd on otlier side
i.
Ct rk $clr. Bd.
Oetober ?
Retura fot Calendar Quarter
3
IMPORTANT
(Entet qua:ter as shown on
orieinal)
Keep this copy at your PrinciPal
place of business, together with a
iopy of each related schedule or
statemenL
Before 6ling the returo be sure to
entef on this coPy your name, ad'
&ess, and identifitation number,-and
period for which the retutn is 6led.
md identification aumber
10. Type or grint in thls spacc cgployel's oamc, aldreqs,
q(UY a3 shown on oflglnal
Schodule n-QUARTERLY nEPOnT OF WAGES TAXABLE UnDEn THE FEDEnJTL II|SURAilCE COilTRIBUTIONS ,lCT
List for each employee the IfAGES taxable under the Federal fnsurance Contributions Act which were paid during the quarter. If yo-u, pay .an
1n Schedule A. If wages were not taxable under
employee more than $3,600 in a calendar year, report ONLY THE FrRST $3,600 of such
the F.I.C.A., make no entries below except io ltems 1l and 16. See iostructions on back of
t2.
Sale or transfer of business.-If a business is sold or transferred by one employer to another, each employer
must 6le a separate return. Such a transfer occurs, for examplg if there is a change in membership of an ordinary partflership, or if a sole proprietor forms a partnership or a corporation. Neiiher employer should report
wages paid by the other employer. If the new employer does not havg ao identification number, he should not
use the identification number assigaed to the previous ernployer, but must 6le an application on Form S9-4 for a
t
aew number for himself, (See Items t5 aad t6
"
r3
t4
below.)
hold
1r. Do you.cxpect to pay texable
wages
in the future to aay
a business, agrioltural. governmentai, or nonprofit
\Prite "Final Returo" at the top of this
employce
activity?
in
w".
rrJ l-1
u
1g9
fl
16. Has
Attach statement showins (a) custodian and location of records, (b) date of lst paymeot of tuable wrges to zuch
employees, and (c) whether or not you will pay t*able wages in the future to household employees'
If '1No"
Chect reasoa, io appropriatc block,bclow, fot
I
il
I
Glrcular E or
Ycs
ownership, or
I
No
business
quartcr?
f]
attach-statement showing
cessor
------r--------
ot mofe
employees.
WAGES TAXABTE UNDEN F.I.C.I.
P.id to Ennloyso lo 0uarlat
(Bolore doductlons)
I{AME OF EMPTOYEE
(Pba$ lyll !] !tht)
I
of
duing the
nme and addtess of you sc.
or predecessor, If you are
t}re succssor, include in the
statem€nt the date of your frst
paymetrt of taxable wages to ooe
but still ia busioess
Formed aew partnership
EI'PLOYEE'S ACCOUNT T{UMBER
change
If "Yes,"
fliog fnal retum.
sccessor il Dischatged all employecs,
Business discoltinued
E Ott"r (Specify)
Sale of busines to
It nulllbil is lrlmflll $e
a
other transfer, of thc
taken place
page.
Slale, Posscssion, or
T$dtort ol EmDloynonl
(or "outrlds U. S.")
(20)
o00
00
Dollers
0000
If there is not enough space to list all enployees above,
Total
ln
use fthcdule
A cootinuatioa
sheets,
FolE
Ccuts
941a.
on this
21. TOTAL TTAGES TAXABLE UNDSR F.I.C.A,, PAID DTIRING QUARTER
(Total of column 19 of this page and of any continuation
i
sheets)
.
c
f Enter this total in
I
Item J abovc.
o7-,.0-60ii|i'tt
;i':;-li
DEPOgITARY RECEIPT RECORD
This space is to be used only by employers
who make deposits of incsme tax withheld and
F.I.C.A. taxes. Every employer who is liable
for more than $t00 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 quarter, add deposits of $fOO
Serial No. of Form
4J0
Fed. Res. Validation-Date
r&-;-5;*r953- .'tupt;-lU Te53 '-""
I9T-OEO
s5s'pli8
s78'-x3ll
't-388'$0-
t )r,t
"'5"$5.
Is'-'-""'rtr
sdf; 6;-'19F3-"
or less, are permissible but not required. Each
deposit should be accompanied by a Receipt
Form 450 which
will
be validated by thc Federal
Reserve Bank and teturned to
employer. Vali-
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 Item 9 on other side of
oo
Total of all Depositary Receipts .
. i
Total of othei remittances (such as cash, check, M, O., etc.)
this form.
Total
same as ltem 9 on
I
side
GENERAL INSTNUETION3.
The instructions below relate to tle preparing and 6ling of Form 941.
Additional instructions are contained io 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 fnsurance 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 agriiultural employees and who are liable only
for F.I.C.A. taxes. Employers should refer to such circulars for information as to the employers and employees who are liablc for these taxes, the
types of payinents defined 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.
Circulat E or Circular A ma1, !s obtained from the Director of Inteinal
request. Employers also may obtain Circular H, "Household Employer's Social Security Tax Guide,"
Revenue upon
Purpose of Form 941,*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 applieable to you.
\7ho must 6le.-If you have one or more employgeg you must make a
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 q'uarter thereafter.
If you temporarily discontinue paying wages (for example, seasonal
activities) you must nevertheless 6le 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, the Director will mail you a Form
941 every three months, If the form should fail to reach you, request a
addressed form is lost, request another. If a'non-preaddressed forrn must
be used, type or prirt in Items 10 and 11 the ernployer's narna and identification number exactly as shown bn his previous returns. Do not use the
identiEeation number assigned to'a prior owner.
An employer who is liable foriF.I.C.A. taxes and who has not applied
for an identification number should file with the Director an application
on Forrr SS-4, Such forn may be obtained from the Director or from
any Social Security Administrationifield
guarter of the caleodar year as follows:
coveted
March
April, May, June
July, August, September
Octcber, November, December
Quarter
January February,
Due on or befoJe
April
July
30
31
Octobef 31
January
3l
if, and only id the return is accompenied by depositary receipts,
Form 450, showing timely deposits in full payment of the taxes due for
the entire calendar quarter, the returo may be 6led on or before the tenth
However,
day of the second month
following the qurter.
Unless already shown on the form received from the Director, enter
spaces at the right of the employer's name the months and year of
the calendar quarter for which dre return is 6led.
in the
If
you no longeg expect to pay wages subiect to any of the taxes on this
forrn you must 6le a "Final Return." Such return is due not latet than
the.30th day after the date of the last payment of taxable wages as shown
in the statement called for in ltem 15 of the return,
Pesalties and interest.-Avoid penalties and interest by Sliog corect
returos on time, and by paying theitax with the returns. .The law provides a penalty of from 57o to z5Vo of the tlx, bpt not less than gt, for
late filing unless reasonable cause is shown for the delay. lf you are
unavoidably late in filing a return, send a full explanation in writing with
your feturn.
i\
Penalties also are irnposed by law;for willful failure to pay, collect, or
truthfully account for and pay over iax, furnish statements to employees,
keep records, make returns, or for false. or fraudulent retufns.
Item 2. Adjustment of iacome te* ivirhheld.-Item 2.of this return
is to be used for the correction of Lrrtors in the ampunt of income tax
withheld from wages as reported fdr $e tpreceding quaftels of tbe same
calendar year. (Consult the Dir,ector before correcting a pfior,year
error.) Any amount in Iten 2l'murl be explaiped by 4 g_tatement
attached to the returtr. This statement
set forth
(a) Explanation of the error which
(b) The particular return period or
(c) The amount chargeable to each
(d) The rnannef, in which the
Director of Internal Revenue for the district in which the employer's
principal place of business is located, or, if the employer has no principal
place of business in a collection district of the United States, with the
Director of Internal Revenuq Ballirnore 2, Md,
Payment of tax.-Each fetu$ 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 identifcation number.-Forms 941
preaddressed by Directors should be used in 6ling returnr,
a pre-
If
r, eovllillEm rrrrrlts ot
period; and
eniployee have settled any
of
tax wlthheld.
(a) Explanation of the error rvhich the ently is intended to correct;
(b) The particular return period or periods'to which the error relates;
(c) The amount chargeable to each such perild;
(d) The tax-retura period in which the effor *as ascertaioed;
(e) The fact that the employer repaid F.I.i.A.\ax overcollected from
an employee, if the entry corrects pd overcollection of tax so
repaid; and
(f) If the entry corrects
l
F.I.C.A. tax overcoliected frorn an employce in
e prior yearr the fact that the employer has obtained from the
employee a written statement that the bmployee has not clairned
and will not claim refund or credit ofithe amount of such overcollection.
If erroneous ambunts of wages were reported for employees on prfor
retums, include in the statement, or on a Form 941c:
(a) The name and account
number of each employee whose wages
were erroneously reported;
(b
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, $o state).
Forms 941e, if desired, may be obtaiaed from the Director.
)
thc.lmtructlonr oh tho back of the orlglnrl ot thli rcturo)
g.
entry is intended to correct;
to which the error relltes;
Item 7. Credit or adjustment of
Federal fnsurance Contributioos Act.-Entries in Itern 7 should
made for the correction of
underpayments or overpayments of
iax as reported on a prior
retum, or credits for overpayments of
or rntefest paid with respect
to such tax for prior periods. If
are bbth an underpayment and an
ovefpayment to be reported, o4ly the
between the two should
be entered in Item 7. Any amgunt entered ih Item 7 must be explaiaed
by a statement attached to the return. Thib statement must set fqrth:
Where to file.-The original of this form is to be sent to the United
States
(tloo alro
will
application. An employer haviogl oaly househqld employees
overcollection or
each
employer who is liable
be assigned an identification nurnber by the Director without
o,eed not
6le an application for an identifcatign number.
taxes,
Form 941 so that you can make your return on time.
Quartedy returns and due dates.-A return must be filed for
oftce. An
for income tax withheld from wales, but who is not liable for F.LC.A.
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