In Part 3, answer only those questions that apply to your business. Aggregate Forms 941 are also filed by CPEOs approved by the IRS under section 7705. Enter the nonrefundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2j. 15. Ogden, UT 84201-0005. For more information about the payroll tax credit, see IRS.gov/ResearchPayrollTC. Changing from one form of business to anothersuch as from a sole proprietorship to a partnership or corporationis considered a transfer. Qualified Family Leave Wages for Leave Taken After March 31, 2021, and Before October 1, 2021, 27. If you receive a notice about a penalty after you file this return, reply to the notice with an explanation and we will determine if you meet reasonable-cause criteria. Also attach a statement to your return showing the name of the person keeping the payroll records and the address where those records will be kept. Stop paying social security tax on and entering an employee's wages on line 5a(i) when the employee's taxable wages, including wages reported on line 5a, qualified sick leave wages reported on line 5a(i), qualified family leave wages reported on line 5a(ii), and tips, reach $160,200 for the year. The third-party payer isn't entitled to the credits with respect to the wages and taxes it remits on your behalf (regardless of whether the third party is considered an "employer" for other purposes). Don't use your social security number (SSN) or individual taxpayer identification number (ITIN). Otherwise, you can go to IRS.gov/OrderForms to place an order and have them mailed to you. Employers of household employees don't usually file Form 941. Any credit for qualified sick and family leave wages paid this quarter of 2023 for leave taken after March 31, 2020, and before April 1, 2021, that is remaining at the end of the quarter because it exceeds the employer share of social security tax for the quarter is claimed on line 13c as a refundable credit. Department of the Treasury Internal Revenue Service; Ogden, UT 84201-0005this address is used for any business that wishes to file without a payment attached. If a valid EIN isn't provided, the return or payment won't be processed. Go to IRS.gov/PDS for the current list of PDSs. Qualified sick leave wages and qualified family leave wages paid in 2023 for leave taken after March 31, 2020, and before April 1, 2021, aren't subject to the employer share of social security tax; therefore, the tax rate on these wages is 6.2%. Total social security and Medicare taxes. For more information on paying with a timely filed return, see the instructions for line 14, later. Report unemployment taxes on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. For more information, see the Instructions for Form 941-X, section 13 of Pub. However, with respect to certain employees covered by a CPEO contract, you may also be treated as an employer of the employees and, consequently, may also be liable for federal employment taxes imposed on wages and other compensation paid by the CPEO to such employees. If your net adjustment during a month is negative and it exceeds your total tax liability for the month, don't enter a negative amount for the month. Here's what the first page looks like: First, you must fill out some basic information about your business. Monthly schedule depositors and semiweekly schedule depositors must account for nonrefundable credits claimed on lines 11a, 11b, and 11d when reporting their tax liabilities on line 16 or Schedule B (Form 941). Use Worksheet 1 to figure the credit for leave taken after March 31, 2020, and before April 1, 2021. If you meet the de minimis exception based on the prior quarter and line 12 for the current quarter is $100,000 or more, you must provide a record of your federal tax liability. To use the same-day wire payment method, you will need to make arrangements with your financial institution ahead of time. For leave taken after March 31, 2021, and before October 1, 2021, the limit resets and the total qualified family leave wages can't exceed $200 per day or $12,000 in the aggregate per employee. The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 941. For information on the employment tax treatment of fringe benefits, see Pub. Don't enter dollar signs and decimal points. File your fully completed Form 941 on time. The following list provides addresses to various sections within the Department of Revenue. Respond to certain IRS notices that youve shared with your designee about math errors and return preparation. For more information, see, If you would mail your return filed without a payment to Ogden, as shown under, Your business should have only one EIN. File Form W-3 and Copy A of Forms W-2 with the SSA on time and accurately. 5. Enter the number of employees on your payroll for the pay period including March 12, June 12, September 12, or December 12, for the quarter indicated at the top of Form 941. 11a. Rose Co. is an employer with a calendar tax year that filed its timely 2022 income tax return on April 18, 2023. See Son or daughter , earlier, for more information. Use e-file and EFTPS to your benefit. Don't include any amount that you didn't deposit because you reduced your deposits in anticipation of the credit for qualified sick and family leave wages, as discussed in Notice 2020-22 and Notice 2021-24. If you fail to complete and submit Schedule B (Form 941), the IRS may assess deposit penalties based on available information. 15. For more information, see the instructions for line 11b, line 11d, line 13c, and line 13e, later. Complete lines 26, 27, and 28 only if qualified family leave wages were paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. Allocated tips aren't reportable on Form 941 and aren't subject to withholding of federal income, social security, or Medicare taxes. If you enter an amount on line 11a, you must attach Form 8974. Enter the collectively bargained defined benefit pension plan contributions and collectively bargained apprenticeship program contributions allocable to qualified family leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. However, don't include any wages otherwise excluded under section 3121(b) when reporting qualified sick and family leave wages on lines 5a, 5a(i), 5a(ii), 5c, and, if applicable, 5d. Starting in the first quarter of 2023, the payroll tax credit is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining credit reduces the employer share of Medicare tax for the quarter. 2013-39, 2013-52 I.R.B. Federal law requires you, as an employer, to withhold certain taxes from your employees' pay. Check or Money Order: After you file Form 941 with the IRS, you can send the tax due by check or money order. 15 for more information. You can pay the balance due shown on Form 941 by credit or debit card. The employee share of amounts shown in column 2 of lines 5a5d may differ slightly from amounts actually withheld from employees' pay due to the rounding of social security and Medicare taxes based on statutory rates. A son or daughter must generally have been under 18 years of age or incapable of self-care because of a mental or physical disability. The employer must include this amount on the appropriate line of the record of federal tax liability (Part 2 of Form 941 for a monthly schedule depositor or Schedule B (Form 941) for a semiweekly schedule depositor). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. 15 for details. Portable Document Format (PDF) forms on IRS.gov have fillable fields with acceptable font specifications. The mailing address of your Form 941 return depends on the state in which your business operates and the inclusion of payment along with your Form 941 return. If the employer has an agency agreement with the third-party payer, the third-party payer includes the qualified sick leave wages on the third party's aggregate Form 941, claims the sick leave credit on behalf of the employer on the aggregate Form 941, and separately reports the credit allocable to the employers on Schedule R (Form 941). For example, you may file Form 941 by May 10 if you made timely deposits in full payment of your taxes for the 1st quarter. You must make deposits according to your deposit schedule. There are, however, additional charges or convenience . This amount is also entered on Worksheet 2, Step 2, line 2c. If you weren't required to make federal tax deposits (see Must You Deposit Your Taxes , earlier) or you're a monthly schedule depositor making a payment under the accuracy of deposits rule, you may pay the amount shown on line 14 by EFT, credit card, debit card, check, money order, or EFW. Notify the IRS immediately if you change your business name, business address, or responsible party. For more information, go to IRS.gov/PLC. Box 932100 Louisville, KY 40293-2100. The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021. Enter the qualified health plan expenses allocable to qualified sick leave wages paid this quarter of 2023 for leave taken after March 31, 2021, and before October 1, 2021. If you received notification to file Form 944, Employer's ANNUAL Federal Tax Return, you must file Form 944 annually; don't file Form 941 quarterly. Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2k. Advance payment of COVID-19 credits ended. Qualified family leave wages reported on Form 941, Part 1, Qualified family leave wages included on Form 941, Part 1, line 5c, but not included on Form 941, Part 1, line 5a(ii), column 1, because the wages reported on that line were limited by the social security wage base, Total qualified family leave wages. For more information about the payroll tax credit, see, Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP) for leave taken after March 31, 2021, and before October 1, 2021, have expired. The general mailing address for IRS Form 941 is the Internal Revenue Service, P.O. 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