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Title
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EWP 4-14 1948-1956 Withholding Tax 23
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Description
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Employer Quarterly Tax Return
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Tag
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English
Taxes
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Employers, Form 941, Federal Tax Return, Income tax, Tax withheld, Tax deposits, Late filing penalties, Tax reporting accuracy, Quarterly returns, Tax payments
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Place
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Virginia
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Identifier
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1036965
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Is Version Of
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1036965_EWP_4-61948-1956WitholdingTax_23.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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d85b6aca6b75a740952799e1006e8b6d7a7b7782cd13dece8afa203111ba19f8
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Source
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036965_EWP_4-61948-1956WitholdingTax_23.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_23.pdf
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extracted text
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FORM
941
(neY.Jan.1954)
tnt€rnal Rcvcnuo
to
EI{PI.OYTR'S OUARTERI.Y FEDERAT TA)( RTTIJR]{
U, S. Treasury ltepartment
SarYlce
be
tu$tt ts
DUPLICATE
retalned by taxDayer
-
1. Federal Income Tax \Tithheld From $Zages (If not required to withhold, write 'TrTone")
2. Adjustment for preceding quarter(s) of calendar year. (Attach explanation. See instructions)
Total
3. Income tax withheld, as adjusted. (Fot fourth quarter or final return, fll in Schedule C) . Enter
Federal Insuiance Contributions Act Taxes (If no taxable wages paid, write "None")
4. Number of employees listed in Schedule A ---------------. 5. Total taxable wages paid (from ltem 21)
6. 4% of wages in ltem t (27o employer tax and 2Yo employee t^x)
7. Credit or adjustment. (Attach explanation. See instructions)
Enter AdlBtcd Total
8. F,LC.A. taxes, as adjusted .
fili
in
Schedule
B
are
made,
(Item
plus
taxes
If
deposits
of
Item
8).
Total
taxes
3
9.
CLerk $ciiool
Board
.lufV
Retutn for Calendar Quartet
1lr6?9
bo
79
bo
g
h
TMPORTANT
(Enter quarter as shown on original)
Keep this copy at your PrinciPal
place 6f businesi, together with a
i:opy of each telated schedule or
statement.
Before filing the return be sure to
enter on this-copy your name, ad'
dress, and
identifitition number, and
period for which the return is 6led.
10. Type or print in this space employer's identification -number, name, and address
exactly as shown on orlglnal
Schedule A*QUARTERLY REPORT OF WAGES TAXABLE UNITER TllE FEDERAL INSURAI{GE GONTRIBUTIOIIS ACT
List for each employee the ITAGES taxable under the Federal Insurance Contributions Act which were paid during the quarter. If yo.u- pay an
employee more'than $3,600 in a calendar year, report ONLY THE FIRST $3,600 of such_wages in Schedule A. If-wages-were not taxable under
the F.i.C.A., make no entries below except'in ltems
tt
and
16.
See instructions
on back of original.
\2. Total
pages
return.
Sale or transfer of business.-If a business is sold or transferred by one employer to anotheE each employer
inust file a separate retum. Such a transfer occurs, for example, if a sole proprietor forms a partnership or a
corporation. Neither employer should report wages paid by the other employer. If the new employer does
not have an identification number, he should not use the identification number assigned to the previous employet,
but must file an application on Form SS-4 for a new number for himself. (See Items 75 and 76 below.)
of
this
including
this pase and any
oages of Form 94la
:
B. T6uf number of -----------employees listed
(same as ltem 4) ----:------t4. Number of persoos
I
employed during
pav period endins nearest 15th of
third month in :
quartei except agri-
oltural and household
15.
If there
has been a change of ownership or other transfer of the business during the quarter, give the name
partnership, or corporation) and the date the change took place -----------:------------------
of the
employees
,
. . l-----------
present owner ( individual,
Yes n
16. Do you expect to pay taxable wages in the future to any employee (other than a household employee) ?
If "No,'; write "Final Return" at the top of this pagg check appropriate block, and furnish the information requested below.
I Discharged all employees, but still in business
n Sale of business to successor fl Formed partnership
Other (specify)
Formed
corporation
fl Business discontinued
n
!
No
n
Date of final 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 ACCOUNT NUMBER
number is unknown, se€ Circular E or A)
n No fl
TAXABLE UNDER F.I.C.A.
Paid to Employee in Quarter
(Before
WAGES
NAME OF EMPLOYEE
(Please type or print)
Stale, Possession, or
Territory ol Employment
(or "outside U. S.")
(20)
000
Dollars
0000
00
Cents
,t
If
there is not enough space to
Total
list all
employees above, use Schedule
A continuation
sheets,
Fom
941a.
in column 19 on this
21. TOTAL ITAGES TAXABLE UNDER F.I.C.A., PAID DTIRING QUARTER
(Total of column 19 of this page and of any continuation sheets)
f Bnter this total in
---.1Item 5
abovd.
18-69As.2-2
Schedule B-I)EPOSITARY REGEIPT RECORD
To be used only by emptoyels who rnake depGlts of lncome tax withheld
and/or taxes under the Federal Insurance Contributlons Act
Every employer who
is
Amount
liable
for more than $100 of these taxes
during a month should deposit
such taxes in a Federal Reserve
or an authorized local bank
,
in
accordance with Circular E.
Such deposits for the third month
of any quarter, and deposits of
Total payments
wages during the year as shown
statements
A)
3. Total income tax withheld from wages during the year
shown in Item 3 of Forms 94L:
Quarter ended March 3L...... $--------------
as
Quarter ended June 30.......
Quarter ended September 30. .
Quarter ended December 31..
Total.
Total of all depositary receipts
(such as cash, check, M.
transmitted herewith.
by withholding tax
(Forms I7-2) .
not required. Each deposit should
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 m y be necessary
to pay total taxes shown in Item 9
on other side of this form.
of oth"t temittances
of withholding
statements (Forrns S(-2)
2. Total income tax withheld from
.
It s56
$too or less, are permissible but
-
L. Total number
tax
banl<
Aot"l
Schodule G-RECONCILIATIOil OF INCoME TAX WITHHELD
(See Schedule C Instructlons on back of original)
o',
.
A copy of each Form W-2 should be
retained for your records.
etc. )
I
(same as Item 9 on other side)
Any discrepancy between the amounts
(A) and (B) must be
shown on lines
fully explained in an attached
statement.
GENERAL TNSTRUCT!OIIIS
The instructions below relate to the preparing and 6ling of Fotm 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.
tCirc,rl"l E relates to (a) income tax withholding from wages, (b)
taxes under the Federal fnsurance Contributions Act (for old-age and
survivots insurance), and (c) the Federal unemployment tax on empltryers 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 to such circulars for information as to the employers and employees who are liable for these taxes, the
types of payments defined by law as "wages," the computing and deducting
of taxes from wages, how to adjust elrors, and other facts employeJs need
to know in order to comply with the law.
Circular E or Circular A may be obtained from the District Director
of Internal Revenue upon request. Employers also may obtain Circular H,
"Household Employer's Social Security Tax Guide."
Purpose of Form 94t.---'lhis form combines the reporting of income
tax withheld from wages and the taxes under the Fedetal Insutance Contributions Act. If you have only one of these taxes to report, you should
6Il in only the portions which are applicable to you.
'
$7ho must fiIe.-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 wages, or in which you pay wagss taxable under the Federal
Insurance Contributions Act, and tor each quarter thereafter.
If you tqmporarily 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 District Director will mail you a
Eorm 941 every three months. If the form should fail to reach you,
request a Bcirm 941 so that you can make your return on time.
form is lost, request another. If a non-preaddressed form
must be used, type or print in Items 10 and 11 the employer',5 identification number and name exactly as shown on his previous relurns. Do
not use the identification number assigned to a prior o'wner, ",
preaddressed
An employer who is liable for F.I.C.A. taxes and who has not applied
identification number should 6le with the Disrict Director an
application on Form SS-4. Such form may be obtained from the bistrict
Director or from any Social Security Administration field ofice. An
employer who is liable for income tax withheld ftom wageS, but;who is
not liable for F.I.C.A. taxes, will be assigned an identification humber
by the District Director without application. An employer'having only
household employees need not file an application for an identification
for an
number.
Penalties and interest.-Avoid penalties and interest by making timely
returns and payments of tax. The Iaw provides a penalty of. from 5Vo
to 25/o 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 6ling a
return, send a full explanation in writing with your return. :
Penalties also are imposed by law for willful failure to pay, collect, or
truthfully account for and pay over tax, furnish statements to edrployees,
keep records, make teturns, or for false or fraudulent returns.
Item 2, Adjustment of income tax withheld.-Item 2 should be used
for the correction of errors made in connection with the withholding of
income tax from wages paid in the preceding quarters of the same calendar year. (Consult the District Director before correcting a prioryear
error.) Any
attached to the
(a)
(b)
(c)
(d)
amount in Item 2 must be explained by a statement
retum. This statement must set forth:
Explanation of the error which the entry is intended to coffect;
The particular return period or periods to which the error relates;
The amount chargeable to each such period ; and
The manner in which the employer and employee ha.re settled any
overcollection or undercollection of income tax withheld. ;
,
Quarterly returtrs and due dates.-A return must be filed fot each
quarter of the calendar year as follovrs:
Quartet
covered
Jantary, February, March
April, May, June
Julj; August, September
October, November,
December
Due on or before
April
July
30
31
October 31
January 3L
However, if, and only if, the return is accompanied by depositary receipts,
Form 410, showing timely deposits in full payment of the taxes due for
the entire calendar quarter, the return may be fiIed on or before the tenth
&y of the second month following the quarter.
Item 7. Credit or adjustment of taxes under Federal Insuranc,! 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'relpect
to such tax for prior periods. If thete are both an undetpayment and an
overpayment to be reported, only the difference between the twQ should
be entered in ltem 7. Any amount entered in Item 7 must be explaiaed
by a statement attached to the return. This statement must sqt forth:
(a) Explanation of the error which the entry is intended to coffect;
(b) The particular return period or periods to which the errol relates;
(c) The amount chargeable to each such period;
(d) The tax-return period in which the error was ascertained;i I
(e) The fact that the employer repaid F.I.C.A. tax overcollected from
an employeq if the entry coffects an overcollection of tax so
i
I
repaid; and
(f ) If the entry coffects F.I.C.A, tax overcollected from an employee in
,
I
Unless already shown on the form received from the District Director,
enter in tlre spaces at the right of the employer's name the months and
year of tlre calendar quarter for which the return is 6led.
If
f^*
you no longer expect to pay wages subiect to any of the taxes on this
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