Tell us 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 the return. Do not include:

If you enter “250” or more on line 1, you must file Forms W-2 electronically. For details, call the SSA at 1-800-772-6270 or visit SSA's Employer Reporting Instructions and Information website at
www.socialsecurity.gov/employer.

If no wages, tips, and compensation are subject to social security or Medicare tax, check the box on line 4. If this question does not apply to you, leave the box blank. For more information about exempt wages, see section 12 of Pub. 80 (Circular SS) and section 4 of Pub. 15-A, Employer's Supplemental Tax Guide.

Enter tax amounts on lines 7a, b, c, e, and 7g that result from current or prior period adjustments. Use a minus sign (if possible) to show an adjustment that decreases the total taxes shown on line 5d. Otherwise, use parentheses. Do not enter an amount on line 7g unless the IRS has sent you a notice instructing you to do so.

Prior period adjustments.   Use lines 7e and 7g to adjust amounts reported on previous returns. If you need to report both an increase and a decrease for the same line, show only the difference.

  Adjustments you report here change your tax liability and your tax deposits. You will have to take these adjustments into account on line 15 as Tax liability: Month 1; Month 2; Month 3 or on Schedule B (Form 941). You must explain any prior period adjustments that you make on Form 941c, Supporting Statement to Correct Information, or in an equivalent statement.

  Form 941c is not an amended return but is a statement providing the necessary information and certifications for adjustments shown on lines 7e and 7g. Do not file Form 941c separately from Form 941-SS. See also section 9 of Pub. 80 (Circular SS).

7e. Prior quarters' social security and Medicare taxes.   Enter adjustments for prior quarters' social security and Medicare taxes. For example, if you made a mistake when reporting social security and Medicare taxes on previously filed Forms 941-SS, adjust it here. If you need to report both an underpayment and an overpayment, show only the net difference.

  

If you are adjusting an employee's social security wages, social security tips, or Medicare wages and tips for a prior year, you must also file Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements.

7g. Special additions to social security and Medicare.   This line is reserved for employers with special circumstances. Use this line only if the IRS has sent you a notice instructing you to do so. You must attach Form 941c explaining the tax increase.

7h. Total adjustments.   Combine all adjustments shown on lines 7a, b, c, e, and 7g and enter the result here.

Combine the amounts shown on lines 5d and 7h and enter the result here.

Enter your deposits for this quarter, including any deposits that you were required to make to cover prior period liabilities resulting from adjustments shown on line 7. Also include in the amount shown any overpayment from a previous period that you applied to this return.

If line 8 is more than line 11, write the difference in line 12. Otherwise, see Overpayment below.

You do not have to pay if line 12 is under $1. Generally, you should have a balance due only if your total taxes for the quarter (line 8) are less than $2,500. (However, see section 8 of Pub. 80 (Circular SS) for information about payments made under the Accuracy of Deposits Rule .)

If you are not required to deposit your taxes (see When and How Must You Deposit Your Taxes? on page 3), you may pay the amount shown on line 12 using EFTPS, credit card, check, or money order. Do not use a credit card to pay taxes that were required to be deposited. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and type “e-pay” in the Search box.

If you pay by EFTPS or credit card, file your return using the “Without a payment” address on page 2 under Where Should You File? and do not file Form 941-V(SS), Payment Voucher.

If line 8 is $2,500 or more and you have deposited all taxes when due, line 12 (“Balance due”) should be zero.

If line 11 is more than line 8, write the difference in line 13. Never make an entry in both lines 12 and 13.

If you deposited more than the correct amount for a quarter, you can choose to have the IRS either refund the overpayment or apply it to your next return. Check the appropriate box in line 13. If you do not check either box, we will automatically refund the overpayment. We may apply your overpayment to any past due tax account that is shown in our records under your EIN.

If line 13 is under $1, we will send a refund or apply it to your next return only if you ask us in writing to do so.

You must fill out both pages of Form 941-SS and sign it on the second page. Failure to do so may delay processing of your return.

If you go out of business or stop paying wages, you must file a final return. To tell IRS that a particular Form 941-SS is your final return, check the box on line 16 and enter the date you last paid wages in the space provided.

If you hire employees seasonally—such as for summer or winter only—check the box on line 17. Checking the box tells IRS not to expect four Forms 941-SS from you throughout the year because you have not paid wages regularly.

IRS will mail you two forms once a year after March 1. Generally, we will not ask about unfiled returns if you file at least one return showing tax due each year. However, you must check the box every time you file a Form 941-SS.

Also, when you fill out Form 941-SS, be sure to check the box on the top of the form that corresponds to the quarter reported.