EWP 4-14 1948-1956 Withholding Tax 41

Item

Title
EWP 4-14 1948-1956 Withholding Tax 41
Description
Taxes
Tag
Taxes
employer, federal, tax return, Treasury Department, 1955, income tax, FICA, wages, employees, taxable wages
Place
Virginia
Identifier
1036985
Is Version Of
1036985_EWP_4-61948-1956WitholdingTax_41.pdf
Date Created
2024-01-07 22:26:40 +0000
Format
.pdf
Number
9f61829e02f2751f3fac4c198a9319bfce274c83f5e67656bb79860272ba60d3
Source
/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036985_EWP_4-61948-1956WitholdingTax_41.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_41.pdf
extracted text
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FORM 941

(RoY.ran. l95lt)

IilIPIOYTR'S OUARTTRI.Y FTDTRAT IA)( RTTUR}I
L Federal fncome Tax lTithneld From !7ages (If not required to withhold, write "None")
2. Adjustment for preceding quarter(s) of calendar year. (Attach explanation. See instructions)

U. S. Trcasury Depairtmant
lntornal' Revenug Servlca

C)

tax withheld, as adjusted. (For fourth quarter or 6nal return, f,Il in Schedule
Federal Insurance Contributions Act Taxes (If no taxable wages paid, write "None")
4. Nunober of employees listed in Schedule A ---------------. 5. Total taxablewages paid (from
3. Income

)

4/o of. wages in Item
7. Credit or adjustment.

6.

(Z/6

employer tax and

(Attach explanation.

2/o

See

8. F.I.C.A. taxes, as adjusted. .
9. Total taxes (Item I plus Item 8). If deposits of

employee

tax)

COPY FOR EMPLOYER

16

. Entel

Total

Hcre+

o

lten 21)

.

instructions)

$

. EnterAdlurtedTotalHere)
taxes are

made,6ll in Schedule B on other side

el.*k

ftry I

$ohoo1 Soard

Return for Calendar Quarter
(Eater quarter as showo oo original)

5

IMPORT/TNT

Keep this copy at your Principal
place of business, together with a
-opy of each related schedule or
statement.

Before filing the return be sue to
enter on this copy your name, address, and identification number, and

10. Type or priat in this space employer's identification number, name, and address
exactly as shown on original

period for which the return is filed.

SchEdule A-QUARTERLY REPORT OF WAGES TAXABLE UNI'ER THE FEDERAL II{SURAT{CE GONTRTBUTTONS ACT
List for each employeq except agricultural employees, the WAGES taxable under the Federal Insurance Contributions Act which were paid during the
quarter. If you pay an employee more than $4,200 in a calendar year, report ONLY THE FIRST $4,200 of such wages. If wages $/ere not taiable
under tlle F.I.C.A., make no entries below except in Items 15 and 16. Seeinstructionsonbackof original.
12. Total pages of this
return. including
Sale

or uansfer of business.-If

must 6le a separate

or transferred by one employer to agother,'each employer
for example, if a sole proprietor forms a partnership or a

a business is sold

return.

Such a transfer occurs,
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 employer,
but must file an application on Form S$-4 for a new number for himself. (See Items 15 and 16 below.)

13.

this page and any
pages of Form 94la

Total nmber

(same as ltem

14. Number

.

of

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

employees listed

of

4) ------------

persons

employed during

pay period endins oearest ISth of
third month io
quartet except egd-

cultutal and house-

hold

employees

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 ----------16. Do you expect to pay taxable wages in the future to any employee (other than an agricultural or household employee) ?
ves
No

15,

fl

fl

If "No,"

I
D

write "Final Return" at the top of this page, check appropriate block, and furnish the information requested below.
Sale of business to successof I Formed partnership
E Discharged all employees, but still in business

E

!

Business discontinued
Formed corporation
Other (specify) -------------:------------Date of final payment of taxable wages to employees (other than igricultural or household
Records

will

employees)

-------- 195---

be kept by ---------------

at

Doyouexpectto'payta:xablewages"withinthenext6monthst-oahouseholdemployee?Yes
EMPLOYEE'S ACCOUNT NUMBER
number is unkn0wn, see Circular E)

(lf

n No fl oranagriculturalemployee?Yes n No n
State, Possession, or

NAME OF EMPLOYEE
(Please type or print)

Territory of EmDloyment
(or "outside U. S.")
(20)

08)
000

If

00

there is not enough space to

0000

list all

employees above, use Schedule

A continuation

sheets, Form 941a.

Total wages reported in column 19 on this page
21. TOTAL \TAGES TAXABLE UNDER F.I.C.A., PAID DURING QUARTER
(Total of such wages in column 19 of this page and on any continuation sheets)

$-

$--------------

/ Entcr this total in

I Item 5 above.
16-69832-8

a
Schedulc B-IIEPOSITARY RECEIPT RECORD
B Instructions on back of original)

Schedule G-RECONCILIATION
(Use
for

(See Schedule

Date

Serial No. of Form 450

of Deposit

OF INCOME TAX WITHHELD

if liling final return)

on back of

Amount

(List in date order)

of withholding
statements (Forms \7-z)

1. Total number

tax

---[s-5;..18-59-

transmitted herewith.
lei____ _69e

_

_"

_ __

_"

-.-"_

__

_

2. Total income tax withheld from

_

wages during the year as ,shov/n

.".

frs?sgq.._

by withholding tax
(Forms \7-2) .

statements

(A)

.*

3. Total income tax withheld from wages during the year
shown in Item 3 of Forms 941 :
Quarter ended March 3L...... $-------"-"---.
Quarter ended June 30........
Quarter ended September 30...
Quarter ended December 31 ...

TotaI..................

Total ol all

$..IS 590-h
$-

receipts

Total of otherremittances

(such as cash, check, M. O,, etc. )

s l5.9S.tO

Total payments (same as Item 9 on other side)

$

as

(B)

Any discrepancy between the

amounts

oenalties bv transmittins cooo a I .
;."i'dr:ii;"ili.'ii;#i.f i:;;?#:r " I shown on lines (A) and (B) must be
"f
statement.
I fully exOlained in an atta.ched

Avoiil

GENERAL INSTRUCTIONS
The instructions below relate to the preparing and filing ol Fotm 941.
Additional instructions are contained in Circular E. Special instructions
for employers of agricultural and household employees also appear on thg
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 irld-age and

survivors insurance), and (c) the Federal unemployment tax on employers of eight or more employees. Employers should refer to such
circular 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 errors, and
other facts employers need to know in order to comply with the law.

Circular E may be obtained from the District Director of Internal
Revenue upon

request. Employers also may obtain Circular H, "House-

hold Employer's Social Security Tax Guidq" and Circular A, 'Agricultural Employer's Social Security Tax Guide."
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
fiIl in only the poriions which are applicable to you,.

ITho must file.-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'lvhich you pay wages taxable under the Federal
fnsuranca Contributions Act, and for each quarter thereafter.

If you temporarily discontinue paying wages (for example, seasonal
activities), you.must nevertheless file returns. If you no longer expect
to pay wages subject to any of the taxes reportable on this form you must
6le a "Firial Return.i' If a business is sold or transferred by one employer
to another, 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 District Director will mail you a
Form 941 every three months. If the form should fail to reach you,
request a Form )4L so that you can make your retum on time.
Quarterly returns and due dates.-A f,etum must be 6led f.ot each
quarter of the calenAat yeat
Quarter

,

as

follows:

covered

Due on or beforg

March
June
September
December

Jantary, February,
April, May,
July, August,
October, November,

April
July

30

31

October 31

lantnry

31

However, if the return is accompanied by depositary receipts, Forn 450,
showing 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 oh 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 quarter for which the return is 6led.
'$7here to file.-The original of this form is to be sent to the United
States District Director of Internal Revenue for the district in which the
employer's principal place of business is located, or, if the employer has
oo 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 return should be accompanied by remittaace
(cash, check, money order, depositary receipt, or combination of these)
for the total taxes reported in ltem 9.
Employer's identification numbet, name, aod address.-Forms 941
District Directors should be used in filing returns. If a

preaddressed by

preaddressed

form is lost, Jequest another.

GoVERNMENT

PRTNTING

form

An.employer who is required to report F.I.C.A. taxes ori Form 941 and

who has not applied for an identification number should 6le with the
District Director an application on Form SS-4. Such form may be
obtained from the District Director or from any Social Security Administration ofice. An employer who is liable for income tax withheld from

for F.I.C.A. taxes, will be assigned an identification number by the District Director rx'ithout application.
Penalties and interest.-Avoid penalties and interest by making timely
feturris and payments of tax. The law provides penalties for late filing of
a return or for late monthly deposits unless reasonable cause is shown for
the delay. If you are late in filing a return or in making a monthly
deposit send a full explanation in writing with your retutn.
wages, but who is not liable

Penalties also are imposed by law for willful failure to pay, collect, or
truthfully account for and pay over tax, furnish statements to employees,
keep records, make returns, or for false or fraudulent retums.

liem 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

amount in Item 2 must be explained by a statement

teturn. This statement must set forth:

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

Item7. 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
retum, or credits for overpayments of penalty or interest paid with respect
to such tax for prior periods. If there are both an underpayme4t and an
overpayment to be reported, only the difrerence between the two should
be entered in Item 7. Any amount entered in ltem 7 must be explained
by a statement attached to the return. This statement must set forthl

(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 arnount chargeable to each such period;
(d) The tax-return period in which the error was ascertained;
(e) The faci 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
year, 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 pior

collection.

' If

amounts of wages \Mere erroneously reported or omitted for employees on prior retums, include in the statemen! or on a Form 941c:

(a) The

name and account number of each employee whose wages
'were efforeously reported or omitted;
(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 ann 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.

(gee also the lnstructions on the back of the orlginal ol this
u. s.

If a non-preaddressed

must be used, type or print in Items 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.

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