Form 941 for 2015:
(Rev. January 2015)
Employer’s QUARTERLY Federal Tax Return
Department of the Treasury — Internal Revenue Service
950114
OMB No. 1545-0029
Employer identification number (EIN)
Name (not your trade name)
Trade name (if any)
Address
Number Street Suite or room number
City State ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Report for this Quarter of 2015
(Check one.)
1: January, February, March
2: April, May, June
3: July, August, September
4: October, November, December
Instructions and prior year forms are
available at www.irs.gov/form941.
Read the separate instructions before you complete Form 941. Type or print within the boxes.
Part 1:
Answer these questions for this quarter.
1
Number of employees who received wages, tips, or other compensation for the pay period
including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)
1
2 Wages, tips, and other compensation . . . . . . . . . . . . . . . . . 2
.
3 Federal income tax withheld from wages, tips, and other compensation . . . . . . 3
.
4 If no wages, tips, and other compensation are subject to social security or Medicare tax Check and go to line 6.
Column 1 Column 2
5a Taxable social security wages . .
.
× .124 =
.
5b Taxable social security tips . . .
.
× .124 =
.
5c Taxable Medicare wages & tips. .
.
× .029 =
.
5d
Taxable wages & tips subject to
Additional Medicare Tax withholding
.
× .009 =
.
5e Add Column 2 from lines 5a, 5b, 5c, and 5d . . . . . . . . . . . . . . . 5e
.
5f Section 3121(q) Notice and Demand—Tax due on unreported tips (see instructions) . . 5f
.
6 Total taxes before adjustments. Add lines 3, 5e, and 5f . . . . . . . . . . . . 6
.
7 Current quarter’s adjustment for fractions of cents . . . . . . . . . . . . . 7
.
8 Current quarter’s adjustment for sick pay . . . . . . . . . . . . . . . . 8
.
9
Current quarter’s adjustments for tips and group-term life insurance . . . . . . .
9
.
10 Total taxes after adjustments. Combine lines 6 through 9 . . . . . . . . . . . 10
.
11
Total deposits for this quarter, including overpayment applied from a prior quarter and
overpayments applied from Form 941-X, 941-X (PR), 944-X, 944-X (PR), or 944-X (SP) filed
in the current quarter . . . . . . . . . . . . . . . . . . . . . . .
11
.
12 Balance due. If line 10 is more than line 11, enter the difference and see instructions . . . 12
.
13
Overpayment. If line 11 is more than line 10, enter the difference
.
Check one:
Apply to next return.
Send a refund.
You MUST complete both pages of Form 941 and SIGN it.
Next
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Cat. No. 17001Z
Form
941 (Rev. 1-2015)
950214
Name (not your trade name)
Employer identification number (EIN)
Part 2:
Tell us about your deposit schedule and tax liability for this quarter.
If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see Pub. 15
(Circular E), section 11.
14 Check one:
Line 10 on this return is less than $2,500 or line 10 on the return for the prior quarter was less than $2,500, and you did not incur a
$100,000 next-day deposit obligation during the current quarter. If line 10 for the prior quarter was less than $2,500 but line 10 on this return
is $100,000 or more, you must provide a record of your federal tax liability. If you are a monthly schedule depositor, complete the deposit
schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3.
You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total
liability for the quarter, then go to Part 3.
Tax liability: Month 1
.
Month 2
.
Month 3
.
Total liability for quarter
.
Total must equal line 10.
You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941),
Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941.
Tell us about your business. If a question does NOT apply to your business, leave it blank.Part 3:
15 If your business has closed or you stopped paying wages . . . . . . . . . . . . . . . Check here, and
enter the final date you paid wages
/ / .
16 If you are a seasonal employer and you do not have to file a return for every quarter of the year . .
Check here.
May we speak with your third-party designee?Part 4:
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS.
No.
Sign here. You MUST complete both pages of Form 941 and SIGN it.Part 5:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign your
name here
Print your
name here
Print your
title here
Date / / Best daytime phone
Paid Preparer Use Only
Check if you are self-employed . . .
Preparer’s name
Preparer’s signature
Firm’s name (or yours
if self-employed)
Address
City State
PTIN
Date / /
EIN
Phone
ZIP code
Page 2 Form 941 (Rev. 1-2015)
Form 941-V,
Payment Voucher
Purpose of Form
Complete Form 941-V, Payment Voucher, if you are
making a payment with Form 941, Employer’s
QUARTERLY Federal Tax Return. We will use the
completed voucher to credit your payment more promptly
and accurately, and to improve our service to you.
Making Payments With Form 941
To avoid a penalty, make your payment with Form 941
only if:
• Your total taxes after adjustments for either the current
quarter or the preceding quarter (Form 941, line 10) are
less than $2,500, you did not incur a $100,000 next-day
deposit obligation during the current quarter, and you are
paying in full with a timely filed return, or
• You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 11 of Pub. 15 (Circular E), Employer's
Tax Guide, for details. In this case, the amount of your
payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 (Circular E) for deposit
instructions. Do not use Form 941-V to make federal tax
deposits.
Caution. Use Form 941-V when making any payment with
Form 941. However, if you pay an amount with Form 941
that should have been deposited, you may be subject to a
penalty. See Deposit Penalties in section 11 of Pub. 15
(Circular E).
Specific Instructions
Box 1—Employer identification number (EIN). If you do
not have an EIN, you may apply for one online. Go to
IRS.gov and type “EIN” in the search box. You may also
apply for an EIN by faxing or mailing Form SS-4,
Application for Employer Identification Number, to the
IRS. If you have not received your EIN by the due date of
Form 941, write “Applied For” and the date you applied in
this entry space.
Box 2—Amount paid. Enter the amount paid with
Form 941.
Box 3—Tax period. Darken the circle identifying the
quarter for which the payment is made. Darken only
one circle.
Box 4—Name and address. Enter your name and
address as shown on Form 941.
• Enclose your check or money order made payable to
the "United States Treasury." Be sure to enter your
EIN, "Form 941," and the tax period on your check or
money order. Do not send cash. Do not staple Form
941-V or your payment to Form 941 (or to each other).
• Detach Form 941-V and send it with your payment
and Form 941 to the address in the Instructions for
Form 941.
Note. You must also complete the entity information
above Part 1 on Form 941.
Detach Here and Mail With Your Payment and Form 941.
Form
941-V
Department of the Treasury
Internal Revenue Service
Payment Voucher
Do not staple this voucher or your payment to Form 941.
OMB No. 1545-0029
2015
1 Enter your employer identification
number (EIN).
2
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury”
Dollars Cents
3 Tax Period
1st
Quarter
2nd
Quarter
3rd
Quarter
4th
Quarter
4
Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.
Form 941 (Rev. 1-2015)
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on Form 941 to carry out the
Internal Revenue laws of the United States. We need it to
figure and collect the right amount of tax. Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes employment taxes on wages and provides for
income tax withholding. Form 941 is used to determine
the amount of taxes that you owe. Section 6011 requires
you to provide the requested information if the tax is
applicable to you. Section 6109 requires you to provide
your identification number. If you fail to provide this
information in a timely manner, or provide false or
fraudulent information, you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
its instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or
give the information shown on your tax return to others
as described in the Code. For example, we may
disclose your tax information to the Department of
Justice for civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S. commonwealths
and possessions for use in administering their tax laws.
We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat
terrorism.
The time needed to complete and file Form 941 will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . . . . 11 hr.
Learning about the law or the form . . . . 47 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . . . . 1 hr.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form 941
simpler, we would be happy to hear from you. You can
send us comments from www.irs.gov/formspubs. Click on
More Information and then click on Give us feedback. Or
you can send your comments to Internal Revenue
Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send Form 941 to this address. Instead, see
Where Should You File? in the Instructions for Form 941.
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