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Title
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EWP 4-14 1948-1956 Withholding Tax 42
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Description
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IRS Form 941, Employer’s Quarterly Federal Tax Return
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Tag
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Taxes
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States, Internal Revenue Service, Washington, D.C., Form 941, income tax, wages, FICA taxes, adjustments, credits, penalties, records
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Place
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Virginia
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Identifier
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1036986
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Is Version Of
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1036986_EWP_4-61948-1956WitholdingTax_42.pdf
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Date Created
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2024-01-07 22:26:39 +0000
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Format
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.pdf
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Number
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18f5a1240403da4797d904df1b8ef1dc19ecf8862850324a5212862c25b6f92b
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Source
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/Volumes/T7 Shield/EWP/Elements/EWP_Files/Access Files/Upload temp/1036986_EWP_4-61948-1956WitholdingTax_42.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_42.pdf
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extracted text
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FORM 941 (R!y.Jrn.irs)
flmlOUtlrG tUllnTl.ntU frnn
ffiL8ym's ffiIERty FEIlnAt
sdv,c.
U. S. Treasury DepartniGnt
,ndne, ReE,m
1. Fede"J-Income Tax
lfithheld
From !7ages
(If
not required to wi&hold, write
TA)(
R[IllRI{
"None")
COPY FEA BNPLOYER
t6
.
ls
859
2. Adjustment for preceding quarter(s) of calendar year. (Attach explanation. See instructions)
3, Income tax withheld, as adjusted. (For founh qnarter or 6nal return, fll in Schedule €) . Enter AdfGted Total
Federal Insurance Contributions Act Taxes (If no taxable wages paid, write "None")
Number of employees listed in Schedule A ---------------. 5. Total taxable wages paid (from Item 21)
4Vo of. wages in ltem 5 (2Vo employer tax aad 2Vo employee tax)
4.
6.
7. Credit or adjustment. (Attach explanation.
8. F.I.C.A. taxes, as adjusted .
).
Total taxes (Item
I
plus Item
See
instructioos)
.
x6 85e
i
$
8). If deposits of taxes are made, fill in Scbedule
.
h
EnterAdlGted
B on other side
qlcrk Scbool Boerd
.16 859
o
r.f g5p
ls
lS
5
Oetobs
Retum for Calmdar Quarter
TTIFONTANT
(Ente8 quarter as shown oo origiaal)
Keep this copy at your principal
place of business, together with a
copy of each related schedule or
$tateme[t,
Before 6ling the return be sure to
enter on this copy your name, address, and identification number, and
10, Type or print in this space employe-r's identificetion _nuobef, nane, md address
exacily as shown on olrglnal
period for which the return is filed.
SChEdUIC A-QUAf,TERLY RE?ORT OF WAGES TAXABLE UilDEN THE FET'ERAL INIruRAilGE GONTRIBUTTOTTIS ACT
Listforeach_e-mployee,exceptagriculturalemployees,theSTAGEstaxableunder the Federal Insurance Contributions Act which were paid during the
quarter.- I! yog pay an- employee more than $4,2oo in a calendar year, report ONLY THE FIRST 94,200 of s"ch waeis. -ia;;;; ;;;
A:*"bi;
under the F.I.C.A., make no entries below except in ltems 11 and f6. Seeinstructionsonbackofoiiginal.
""t
t2. Total paces
return,
Sale or traasfer of business.-If a business is sold or transferred by one employer to aoother, each employer
must file a separate return. Such a transfer occurs, for examplq 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 identifcation number assigned to the previous employer,
but must 6le an application on Form S$4 for a new number for himself. (See Items 15 and 16 below.)
of
this
including
this page md any
pages
13.
of Form 941a
Total number of
employees listed
(
same as ltem
4
)
t4. Number of persons
employed during
pay period endinA nearest ISth of
third month in
quarter dcept agricultural and hom-
hold
15.
employees
.
.
If
there has been a change of ownership or other transfer of the business during the quarter, give the name of the prese{t 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) ?
Yes
No
If "No," write "Final Return" at the top of this pagg check appropriate
I Sale of business to successor I Formed partnership
I Business discontinued
! Formed corpotatioo
Dateoffnalpaymentoftaxablewagestoemployees
Records
will
fl
I
block, and furnish the information requested below.
I Discharged all employees, but still in business
D Other (specify)
(otherthanagriculturalorhouseholdemployees)
-------,lgt--
be kept by ---------------
at
Doyouexpecttopaytaxablewageswithinthenext6monthstoahouseholdemployee?Yes
EMPLOYEE'S ACCOUNT NUMBER
number is unknown, see C'rrcular E)
(lf
(17)
000
If
00
there is not enough space to
E No fl oranagriculturalemployee?Yes E No I
UNDER F.I.C.A.
NAME OF EMPIOYEE
(Please type or p{int)
(18)
0000
list ail
employees above, use Schedule
Dollars
A continuatioa shets, ForE
State, Poss€ssion, or
Territory of Emoloyment
(or "outside U. S.")
(20)
Ccats
941a.
Total wages reported in column 19 on this page
21. TOTILL TTAGES TAXABLE TINDER F.I.CI., PAID DURING QUARTER
(Total of such wages in column 19 of this page and on any continuation sheets)
$-
$-
f Enter this totd io
---IltemJabove.
16-6983$-8
Schedule C-RECOIIICILIATION OF INCOIUIE TAX WITHHELD
Schedule E-DEPOSITARY RECETPT RECORD
(Sec Schedule B lnstructions on back ot orlglnal)
of Deposit
(List in date order)
Date
C
lnstructions on back ot
-
Amount
of withholding
statements (Forms S7-2)
L. Total number
361 &91
31?
for fourth quarter or Il flling tlnal return)
(Use
tax
S-
- 5 3+**p
transmitted herewith.
2. Total income tax withheld from
wages during the year as shown
---5-€66*F---
by withholding tax
statements
$-(A)
(Forms N7-2) .
income tax withheld ftom wages during the year
Total
3.
shown in Item 3 of Forms 941 :
Quarter
Quarter
Quarter
Quarter
ended March 3L....,.
ended June 30. ...... .
ended September
-
receipts
Total of other remittances (such as cash, check, M. O.'
(sme as Item 9 on other side)
Total
etc. )
of
.*
30...
ended December 3l , . .
Total.
Total of all
as
.
Avoid penalties by transmitting Copy A
each rW-2 to the district director.
$
(B)
Any disctepancy between the amounts
(A) and (B) must be
showa on lines
fully explained in an attached
statement'
GENERAL INSTBUGTIONS
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 exactly as shown on his previous retufns. Do
not use the identification number assigned to a prior owner.
The instructions below relate to the preparing and filing of Form 941.
Additional instructions are contained in Circular E. Special instructions
for employers of agricultural and household employees also appear on thE
back of the original of this return.
preaddressed
Circular E relates to (a) income tax withholding from wages, (b)
taxes under the Federal fnsurance Contributions Act (for old-age and
An employer who is required to report F.I.C.A. taxes on Form 941 and
who has not applied for an identification number should file with the
District Director an application on Fotm SS-4. Such form may be
obtained from the District Director ot from any Social Security Administration ofice. An employer who is liable for income tax withheld from
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
request. Employers also may obtain Circular H, "Household Employer'i Social Security Tax Guidg" and Circular A, "Agricultural 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 undet the Federal Insurance Con'
tributions Act. If-you have only one of these taxes to report, you should
fill in only the portions which are applicable to you.
\fho must fle.-If you have one or more employees you must rnake a
leturn for the fitst quarter in which you are required to withhold, income
tax from wages, or in which you pay wages taxable under the Federal
Insurance Conttibutions Act, and lor each quarter thereafter.
If you temporarily discontinue paying wages (for example, seasonal
activities), you {nust nevertheless 6le returns. If you no longer expect
to pay wages subject to any of tl-le taxes reportable on this form you must
file a "Final Return." If a business is sold or transferred by one employer
to another, both the old and the new employer must 6le returns, but
neither should report rvages paid by the other'
After you have once filed a return, the District Director will mail you a
Form 941r every three months. If the form should fail to reach you,
request a Fotm 941 so that you can make youl fetum on time.
Quartedy returls and due dates.-A retum must be filed for
each
quarter of the calendar year as follows:
Quarter
covered
March
April, May, June
July, Augus! September
October, November, December
Jariuary, Februaty,
Due on ot befo&
APill 30
JulY 5L
October 31
Jantaty 3l
However, if the return is accompanied by depositary receipts, Eorm 450,
showing timely deposits in full payment of the taxes due for the entire
calendar quarter, the return may be filed on or before the tenth day of
the second month following the quarter.
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 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
incorne tax from wages paid in the preceding quarters of the same calendar year. (Consult the District Director before correcting a prior'
year error.) Any amount in Item 2 must be explained by a statement
attached to the return. This statement must set forth:
(a)
(b)
(c)
(d)
District Director of Internal Revenue for the district in which the
emplcyer's principal place of business is located, or, if the employer has
no principal place of business in an internal revenue district o{ the United
States, with the District Director of Internal Revenue, Baltimore 2, Md.
Payment o{ tax.-Each return should be accompanied by remittance
(cash, check, money order, depositary receip! or combination of these)
for the total taxes reported in Item 9.
Employer's identifcation number, name, and address.-Forms 941
District Directors should be used in 6ling returns. If a
preaddressed by
Explanation of the ertor 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 maflner in which the employer and employee have settled any
overcollection or undercollection of income tax withheld.
Item 7. Credit or adjustment of taxes under Federal fnsurance Con'
tributions 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 respect
to such tax for prior periods. If there are both an underpayment and an
overpayment to be reported, only the difierence between the two should
be entered in Item 7. Any amount entered ia Item 7 must be explained
by a staternent attached to the ieturn. This statement must set forth:
(a) Explanation of the error which the entry is intended to correct;
(b) The particular return period or petiods to which the error relates;
(c) The amount chargeable to each such period;
(d) The tax-tetum period in which the error was ascertained;
(e) The fact that the empioyer repaid F.LC.A' tax overcollected from
an employee, if the entry corrects an overcollection of tax so
repaid; and
(f
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 quarter for which the return is filed.
'$7here to file.-The original of this form is to be sent to the United
States
for F.I.C.A. taxes, will be assigned an identification number by the District Director without application.
Penalties and interest.-Avoid penalties and interest by making timely
returns and payments of tax. The law ptovides pena.lties for late filing of
s return or for late monthly deposits unless reasonable cause is shown fol
the delay. If you are late in 6ling a leturn or in making a monthly
deposit, send a full explanation in writing with your return.
wages, but vrho is not liable
) If the entry coffects F.I.C.A. tax overcollected from an employee in
a prior year, the fact ihat the employer has obtained from the
employee a written statement that the employee has not claimed
will not claim refund or credit of the amount of such over'
collection.
and
If amounts of wages were erroneously reported or omitted for em'
ployees on prior returns, include in the statement, or on a Form 941c:
(a) The name and
(b)
(c)
account number of each employee whose wages
'were erroneously reported or omitted;
The amount of wages, if any, erroneously reported for each quarter
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 p41g
(See also the lnBtruction3 on the back ol the
U. 5. GovERtrMEilT PRINTTNq
if
desired, may be obtained from the District Director.
orlginal ol thls form)
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