EWP 4-14 1948-1956 Withholding Tax 24

Item

Title
EWP 4-14 1948-1956 Withholding Tax 24
Description
Employer Quarterly Tax Return
Tag
English Taxes
Form 941, revised, employers, federal taxes, FICA taxes, employee wages, taxable wages, income tax withheld, records, depositing taxes
Place
Virginia
Identifier
1036966
Is Version Of
1036966_EWP_4-61948-1956WitholdingTax_24.pdf
Date Created
2024-01-07 22:26:39 +0000
Format
.pdf
Number
af2e62b4e21a731a6a13b41228cd7b818273d8c614a84ef68480cebd77d6e93d
Source
/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036966_EWP_4-61948-1956WitholdingTax_24.pdf
Publisher
Digitized by Edwin Washington Project
Rights
Loudoun County Public Schools
Language
English
Replaces
/Volumes/T7 Shield/EWP/Elements/EWP_Files/source/Ingest Two/EWP 4-6 Payroll and Taxes/WithholdingTax/EWP_4.6 1948-1956 Witholding Tax_24.pdf
extracted text
-FORM

941 .^ler.. Jan. 1954)
lntcrnal RoE[ug SerYIcg

,i

, EI{PLOYER'S

U. S. Treasurl Edpartment

O|JARTERTY FIDERAI TAX

to

RTIllRl'|

DUPLIGATE

be rctalnod by t.xpaYor

Federal fncome Tax lfithhelc iFrom Vages (If not required to withhold, write "None")
Adjustment for preceding qriarter(s) of calendar year, (Attach explanation, See instructions)
fncome tax withheld, as adjusted. (For foutth quartef or 6nal return, f,ll in Schedule C) . Entel Adlusted
Federal Insurance Contributions Act Taxes. (If no taxable wages paid, write "None" )
4. Number of employees listed in Schedule A ---------------. 5. Total taxable wages paid (from Item 21)
6. 4/o of wages in Item J (2Vo emPloyer tax and 2/o employee tax)
7. Credit or adjustment. (Attach explanation. See instructions)
' Enter Adlusted Total
8. F.I.C.A. taxes, as adjusted . .
...4.
fill
in
Schedule
B
madq
are
taxes
plus
of
ltem 8). If deposits
9. Total taxes (Item 3
1.

)
t.

&
$

Oetoben L9

Clerk $chool Board
Return for Calmdar Quartet

h

TTIPORTANT

(Enter quarter as shown on original)

your Principal
Keep
-ofthis copy at
olace
businesi, together with a
iopy of each related schedule or
statement.

Before filing the teturn be sure to
enter on this-coPY Your name, ad'

dress. and identificatibn number, and

period for which the return is filed.

10, Type or print in this space elnPloYe-r's identification,numbet, name' and address
€xactly as shown on oflglnat

Schedule A-QUARTERLY REPORT OF WAGES TAXABLE UNDER THE FEDERAL TNSURANCE GONTNIBUTIONS ACT

List for each employee the IfAGES 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
theF.I.C.A., make no entries below except in Items 15 and 16. See instructioos on back of original.
12. Total pages. of .t!is
return. tncludlng

this page and any
nases of Fotm 94la

a business is sold or transferred by one employer to another, each employer
Such L ttansler occurs, for example, if a sole proprietor forms a partnership or a

or transfer of business,-If

Sale

must file a separate

return.

corporation. Neither employer should report wages paid by the other employer.

If

B, T6vf numbet

of

emDloyees listed
(same as Item 4)
14. Number of Dersons

the new employer does

-----------------------

employed during

not have an identification number, he should not use the identification number assigned to the previous employer,
but must 6le an application on Form SS-4 for a new number for himseif. (See Items 1t and 16 below.)

pay period endl
ing nearest lith of
third month in
quartef except agricultural and house-

hold

employees

lj. If there has been a change of ownership or other transfer of the business during the quarter, give the name of the present

owner (individual,

partnership, or corporation) and the date the change took place ----------Yes
16. Do you expect to pay taxable wages in the future to any employee (other than a household employee)
requested
below.
the
information
pagq
and
furnish
appropriate
block,
check
If "No," write "Final Return" at the top of this

?

E
fl

Sale

of business to

Business

partnership
fl Formed corporatioo

successor I

discontinued

I
fl

Formed

n No n

Discharged all employees, but

still in

business

Other (specify)

Date of 6nal payment of taxable wages to any emPloyee (other than a household employee)
Records will be kept by ---------------

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, see Circular E or A)

NAME OF EMPTOYEE
(Pleas€ type or print)

I

No

I

WAGES

UNDER F.I.C.A.

Paid

(20)

(18)

000

If

00

Total

Dollars

0000

there is not enough space to

list all

employees above, use Schedule

A continuation

State, Possession, or
Territory of Employment
(or "0utside U. S.")

Cents

sheets, Form 941a'

in column 19 on this

21. TOTAL ITAGES TAXABLE T'NDER F.I,C.A., PAID DURING QUARTER
(Total of'column 19 of this page and of any continuation sheets)

$---------

f Enter this total in
--------. I Item 5 above.
t&--6sea2-2

Schsdule G-REGOt{GlLlATlOltl OF lNcOmE TAX WITHHELD
(ses Schedule C lnstructlonson back of orlgins{)

Schedulo E-DEPoSITARY RECEIPT RECoRD
To be used only by employerc who make depostts ot lncome tax wathheld
and/or taxes under the Federal lrrcurance Gontributions Act

Every employer who

is

Serial No. of

liable

Amoullt

Form 450

for more than $100 of these taxes
during a month should deposit
accordance

with. Circular

transmitted herewith.

2. Total income tax withheld from

E.

for the third month
of any quarter, and deposits of

wages during the year as shown

Such deposits

by withholding tax
(Forms I7-2)

9.

$to0 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 the employer, Validated

statements

A)

3. Total income tax withheld from wages during the year
shown in Item 3 of Forsrs 941 :
----'----;-'r-----------'
Quarter
Quarter
Quarter
Quarter

receipts should be listed rn 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.

3L.....,

ended March

$---.---------.

(B)

A copy of each Form W-2 should be
retained for your records.

(such as cash, che&, M. O.' etc. )

Total payments (same as ltem 9 on other side)

as

ended June 30.......
ended September 30. .
ended December 31-..

Total..

Total of all
Total of other remittances

of withholding
statements (Forms I7-2)

1. Total number

tax

such taxes in a Federal Reserve
bank or an authorized local bank

in

,:'

$

Any discrepancy between the amounts
(A) and (B) must be

shown oa lines

fully explained in an attached

statement.

GEI{ERAI. INSTRUGTIONS
The instructions below relate to the preparing and filing of Form 9lf.
Additional instructions are contained in Circular E or Circular A. Special
iostructions 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 o! employers 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 informa'
tion 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 errors, and other facts employers need
to know in order to comply with the law.

Circular E or Circular A may be obtained from the District Director
of Ioternal Revenue upon request. Employers also may obtain Grcular H,
"Household Employer's Social Security Tax Guide."
Purpose of Form 94f.--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 repofi, you should
fill in only the portions which are applicable to you.

form is los! request another. If a non-preaddressed fotm
must be used, type or print in ltems 10 and 11 the employer's identification number and name exactly 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.I.C.A. taxes and who has not applied

for an identfication number should file with the District Director

S$4.

an

District
Director or from any Social Security Administration field oftce. An
employer who is liable for income tax withheld from wages, but who is
not liable for'F.I.C.A. taxes, will be assigned an identification number
by the District Director without application. An employer having only
household employees need not file an application for an identification
application on Form

Such form may be obtained from the

number.
Penalties and interest.-Avoid penalties and interest by making timely
returns and payments of tax. The law provides a penalty 9f f.rcm JVo
b 25qo 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, collecg or
truthfully account for and pay over tax, furnish statements to employees,
keep records, make returns, or for false or fraudulent returns.

Who must frle.-If you have one or mote employees you must make a
retum for the fust 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 fot each quarter 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 aeither should report wages paid by the other.
After you have ooce filed a return, the District Director will mail you a
Form 941 every three months. If the form should fail to r.each you,
request a Form 941 so that you can make yoru retrrn on time.

Item 2. Adjustment of income tax withheld.-Item 2 should be used
for the correction of elrors 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 amount in ltem 2 must be explained by a.statement
attached to the return. This statement must set. forth:

Quaf,terly returns and due dates.-A retum must be 6led for each
quarter of the calendar year as follows:

Item.7. Credit or.adjustment of taxes under Federal fnsurance Contibutions Act.-Entties 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 penalry or interast paid with respec
to such tax for prior periods. If there are both an underpayment and an
overpayment to be reported, only the difference between the two should
be entered in ltem 7. Any amount entered in trtem 7 must be explained
by a statement attached to the return. This statement must set fortlr:

Quarter

coveted

March
April, May, June
July, Augusg September
October, November, December
January, February,

Due on or befote

April
July

30

31

October 31
January 3l

However, iI, andonly if, the retum is accompanied by depositary receipts,
Form 410, showiog timely deposits in full payment of the taxes due for
the entire calendar quarter, the return may be 6led on or before the tenth
day of the second month following the quarter.
Unless already shown oo the form received from the District Director,
enter ia the spaces at the right of the employer's name the months and
year of the calendar quarter for which the return is 6led.

If

you no longer expect to pay wages subject to any of the taxes on this
form you must 6le a "Final Return." Such return is due not later than
the 30th day atter the date of the last payment of taxable wages as shown
in the statement called for in Item 16 of the return.

$(here to .6te,-The original of ihis form is to be sent to the United
District Director of Internal Revenue for the district rn which the

States

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 Revenuq Baltimore 2, Md.

Paymeat of tax.-Each return should be accompanied by remittance
(cash, check, money order, depositary receipt, or combination of these)
for the total taxes reported in Item 9.
Employer's identification number, name, and address.-Folms 941
preaddressed by District Directors should be used in 6ling returns. If a

(a) Explanation of the error which the entry is intended to coqrect;
(b) The particular return period or periods to which the effor relates;
(c) The amount chargeable to each such period; and
(d) The manner in which the employer and employee have settled any
overcollection or undercollection of income tax withheld.

(a) Explanation of the error which the entry is intended to correct;
(b) The particular return period or periods to wfrich the error relates;
(c) The amount chargeable to each such period;
(d) The tax-retum period in which the error was ascertained;
(e) The fact that the employer repaid F.I:C.A. tax overcollected from
an employee, if the entry corrects zrn ovetcollection of tar so
(f

. repaid; and

) If the entry coffects F.I.C.A. tax overcollected from an employee

employee a written statement that the empldyee has not claimed
and will not claim tefund or credit of the amount of such overcollection.

If erroneous amounts of wages were reported for employees on prior
returfls, iaclude in the statement, or on a Form 941c:.
(a) The
(b

)

(c)

name and account number of each employee whose wages
'were erroneously reported;
The arnount of wages, if any, erroneously reported for eacb quartet
for each employee (if none, so state); and
The amount of wages, if any, which should have been reported for
each quarter for each employee (if none, so state).

Forms 941c,

if

desired may be obtained,from the District Director.

(see also tho lnstrr&ctions on the back ot tho orlglnal ol this forsn)
u. s. Gor€RxflEtrT pRtNTIxc

in

a prior year, the fact that the employer has obtained from the

oFFlq

16-6983?.t

-l

July
illr'8E2.20
Augtust

2

(

I

lnTilHOlDruG

receipt for

m&nth

of

of check $ l+ ?f,l+.6O
to Loudoun Nati-ona1 Bank

August

L95l!

Amount

faken

Sept. l-

r;eSb

Returned. from Ri-ehnrodd
Loudoun County School Board mimber

L95l+

is

5i+

-

W 001395

I

-\

I

"rruftilJlnl"il.Ii'itj

reeeipt for nsntir of

$eptenber

oll eheck $ 5**5I&cSg*.*=**Ho. hgOB
T*keri t,* I.oud,*'un S*tion.:,i iJslik gctober 1

le$h

&n+unt

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I*r:rlnun 0<lrxrb; SchceiL iJ$i r{t

r!5ir
1991

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