17 Enter the combined subtotal from line 23 of all Continuation Sheets for Schedule R Form 18 Enter Form 940 amounts for your employees. Attach Schedule R including any continuation sheets to your aggregate Form 940. Who Must File You must complete Schedule R if you file an aggregate Form 940. For Paperwork Reduction Act Notice see the instructions. www.irs.gov/Form940 Cat. No. 53082A Page of Continuation Sheet for Schedule R Form 940 1 through 22. Compare the total of each column on Schedule R line 19 including the aggregate Form 940. For each column total the relevant line from Form 940 is noted in the column heading. Calendar Year Enter the calendar year for which you are filing your Form 940. Make sure that the year entered on the top of Schedule R matches the year on the attached Form 940. If the totals on Schedule R line 19 don t match the totals on Form 940 there is an error that must be corrected before submitting Form 940 and Schedule R. Paperwork Reduction Act Notice. Schedule R Form 940 Allocation Schedule for Aggregate Form 940 Filers OMB No. 1545-0028 860517 Rev. December 2017 Department of the Treasury Internal Revenue Service Report for calendar year Employer identification number EIN Same as Form 940 Name as shown on Form 940 Type of filer check one Section 3504 Agent Certified Professional Employer Organization CPEO Read the instructions before you complete Schedule R Form 940. The estimated average time is Recordkeeping. 11 hr. Learning about the law or the form. 18 min. Preparing copying and assembling the form. 29 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Schedule R simpler we would be happy to hear from you. Type or print within the boxes. Complete a separate line for the amounts allocated to each of your clients. The term client as used on this form includes the term customer. See the instructions. a Client s Employer Identification Number EIN b State abbreviation from Form 940 line 1a or Schedule A Form 940 c Type of wages tips and other compensation CPEO use only 16 Subtotals for clients. Add all amounts on lines 1 through 15. d Total taxable FUTA wages allocated to the listed client EIN from Form 940 line 7 e Total adjustments to FUTA tax listed client EIN from Form 940 line 9 or line 10 f Credit reduction amount Form 940 line 11 g Total FUTA tax after adjustments h plus any payment made with the return allocated. 19 Totals. Add lines 16 17 and 18. The column totals must match the related lines on the aggregate Form 940. 3504-2 b 2 with a CPEO. If you have more than 15 clients complete as many continuation sheets as necessary. approved by the IRS under section 3504 and by CPEOs. To request approval to act as an agent for a home care service recipient you must file Form 2678 with the IRS unless you are a state or local government agency acting as agent under the special procedures provided in Rev* Proc* 2013-39. For Rev* Proc* 2017-14 2017-3 I. R*B. 426 available at Specific Instructions Completing Schedule R Enter Your Business Information Carefully enter your employer identification number EIN and the name of your business at the top of the schedule.
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Music hi welcome to another Rs forms video today we're covering tips for filling out IRS form 941 employers quarterly federal tax return if you're doing payroll taxes for your clients you'll be filling out the 941 regularly and even if your business clients use some other service for payroll such as ATP or gusto it's good to be aware of their payroll situation, so you can help them avoid costly penalties let's jump in so tip number one what is form 941 federal law requires employers to withhold certain taxes from their employees pay typically income Medicare and Social Security taxes in addition employers are responsible for paying an additional employer share of Social Security and Medicare taxes collectively these withholding are generally referred to as payroll taxes form 941 is used to report those payroll taxes as well as wages paid by an employer however that doesn't mean that all income should be reported on form 941 don't use this form to report back up withholding or income tax withholding on non payroll payments such as pensions annuities or gambling winnings withholding from these forms of income are reported on Form 945 an annual return of withheld federal income tax tip number two deposit dates versus form filing dates tax deposit dates and form filing dates are different, and you shouldn't confuse the two payroll taxes are typically paid either monthly or semi-weekly depending on the amount of employment taxes paid by the employer for the previous year form 941 filing dates however are the same for everyone and not the same as deposit dates form 941 is a summary of what you've already paid in payroll taxes and must be submitted quarterly filing dates are April 30th July 31st October 31st and January 31st tip number three businesses with zero to report must still file form 941 most of the time once businesses started filing their quarterly nine forty ones they must continue to file every quarter thereafter this is true even for small businesses that have no taxes to report for that quarter the IRS will hit the business with failure to file penalty if you don't file form 941 every quarter even if they have no wages to report however the IRS does make a few exceptions to these rules seasonal employers such as lawn care companies can check the box online 18 of the 941 to indicate that they will only be filing a 941 for quarters when they paid wages this box must be checked every time a 941 is filed by an seasonal employer additionally employers of farm or household employees don't usually file a form 941 for more information on household employee tax refer to publication 926 for more information on agriculture employee tax refer to publication 51 tip number four when and how to close out a 941 closing out a 941 is fairly simple just check the box on line 17 and enter the final date the employer.
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