Form 944-SS for 2008: Employer’s ANNUAL Federal Tax Return
American Samoa, Guam, the Commonwealth of the Northern
Department of the Treasury — Internal Revenue Service Mariana Islands, and the U.S. Virgin Islands OMB No. 1545-2010
Who Must File Form 944-SS
—
Employer identification number (EIN)
You must file annual
Name (not your trade name)
Form 944-SS instead of
filing quarterly Forms
Trade name (if any)
941-SS only if the IRS
notified you in writing.
Address
Number Street Suite or room number
City State ZIP code
Read the separate instructions before you complete Form 944-SS. Type or print within the boxes.
Part 1: Answer these questions for 2008.
1
2
3 If no wages, tips, and other compensation are subject to social security or Medicare tax 3 Check and go to line 6.
4 Taxable social security and Medicare wages and tips:
Column 1 Column 2
4a Taxable social security wages . .124 = .
4b Taxable social security tips . .124 = .
4c Taxable Medicare wages & tips . .029 = .
4d Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d) 4d .
5
6 TAX ADJUSTMENTS. Read the instructions for line 6 before completing lines 6a through 6e.
6a Current year’s adjustments 6a .
6b
6c Prior years’ social security and Medicare tax adjustments.
Attach Form 941c 6c .
6d
6e Special additions to social security and Medicare taxes.
Attach Form 941c 6e .
6f TOTAL ADJUSTMENTS. Combine all amounts on lines 6a through 6e 6f .
7 Total taxes after adjustments. Combine lines 4d and 6f 7 .
8
9
10 Total deposits for this year, including overpayment applied from a prior year 10 .
11 Balance due. If line 7 is more than line 10, write the difference here. For information on how
to pay, see the instructions 11 .
12 Overpayment. If line 10 is more than line 7, write the
difference here 12 . Check one Apply to next return.
Send a refund.
You MUST complete both pages of Form 944-SS and SIGN it. Next
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 47935C Form 944-SS (2008)
Name (not your trade name) Employer identification number (EIN)
Part 2: Tell us about your tax liability for 2008.
13 Check one: Line 7 is less than $2,500. Go to Part 3.
Line 7 is $2,500 or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate
$100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.
Jan. Apr. Jul. Oct.
13a
Feb.
. 13d
May
. 13g
Aug.
. 13j
Nov.
.
13b . 13e . 13h . 13k .
Mar. Jun. Sep. Dec.
13c . 13f . 13i . 13l .
Total liability for year. Add lines 13a through 13l. Total must equal line 7. 13m .
14
Part 3: Tell us about your business. If question 15 does NOT apply to your business, leave it blank.
15 If your business has closed or you stopped paying wages . . .
Check here and enter the final date you paid wages. / /
Part 4: May we speak with your third-party designee?
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 IRS.
No.
Part 5: Sign here. You MUST complete both pages of Form 944-SS and SIGN it.
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.
Print your
Sign your name here
name here Print your
title here
Date / / Best daytime phone ( ) –
Paid preparer’s use only Check if you are self-employed
Preparer’s
Preparer’s name
SSN/PTIN
Preparer’s signature Date / /
Firm’s name (or yours EIN
if self-employed)
Address Phone ( ) –
City State ZIP code
Page 2 Form 944-SS (2008)
Form 944-V(SS),
Payment Voucher
Purpose of Form Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Complete Form 944-V(SS), Payment Voucher, if you Electronic Federal Tax Payment System (EFTPS). See
are making a payment with Form 944-SS, Employer’s section 8 of Pub. 80 (Circular SS) for deposit
ANNUAL Federal Tax Return. We will use the instructions. Do not use Form 944-V(SS) to make
completed voucher to credit your payment more federal tax deposits.
promptly and accurately, and to improve our service to Caution. Use Form 944-V(SS) when making any
you. payment with Form 944-SS. However, if you pay an
If you have your return prepared by a third party and amount with Form 944-SS that should have been
make a payment with that return, please provide this deposited, you may be subject to a penalty. See
payment voucher to the return preparer. Deposit Penalties in section 8 of Pub. 80 (Circular SS).
Making Payments With Form 944-SS Specific Instructions
To avoid a penalty, make your payment with your 2008 Box 1—Employer identification number (EIN). If you
Form 944-SS only if one of the following applies. do not have an EIN, apply for one on Form SS-4,
● Your net taxes for the year (line 7 on Form 944-SS) Application for Employer Identification Number, and
are less than $2,500 and you are paying in full with a write “Applied For” and the date you applied in this
timely filed return. entry space.
Box 2—Amount paid. Enter the amount paid with
● You already deposited the taxes you owed for the Form 944-SS.
first, second, and third quarters of 2008, and the tax
you owe for the fourth quarter of 2008 is less than Box 3—Name and address. Enter your name and
$2,500, and you are paying, in full, the tax you owe for address as shown on Form 944-SS.
the fourth quarter of 2008 with a timely filed return. ● Enclose your check or money order made payable to
the “United States Treasury” and write your EIN, “Form
● You are a monthly schedule depositor making a
944-SS,” and “2008” on your check or money order.
payment in accordance with the Accuracy of Deposits
Do not send cash. Do not staple Form 944-V(SS) or
Rule. See section 8 of Pub. 80 (Circular SS), Federal
your payment to Form 944-SS (or to each other).
Tax Guide for Employers in the U.S. Virgin Islands,
Guam, American Samoa, and the Commonwealth of ● Detach Form 944-V(SS) and send it with your
the Northern Mariana Islands, for details. In this case, payment and Form 944-SS to the address provided in
the amount of your payment may be $2,500 or more. the Instructions for Form 944-SS.
Note. You must also complete the entity information
above Part 1 on Form 944-SS.
Detach Here and Mail With Your Payment and Form 944-SS. Ê
¡
944-V(SS)
OMB No. 1545-2010
Payment Voucher
Form
Department of the Treasury
Internal Revenue Service
Do not staple this voucher or your payment to Form 944-SS. 2008
1 Enter your employer identification 2 Dollars Cents
number (EIN).
Enter the amount of your payment.
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code.
Form 944-SS (2008)
Privacy Act and Paperwork Reduction Act Notice. states, the District of Columbia, and U.S.
We ask for the information on this form to carry out the commonwealths and possessions for use in
Internal Revenue laws of the United States. We need it administering their tax laws. We may also disclose this
to figure and collect the right amount of tax. Subtitle C, information to other countries under a tax treaty, to
Employment Taxes, of the Internal Revenue Code federal and state agencies to enforce federal nontax
imposes employment taxes on wages. This form is criminal laws, or to federal law enforcement and
used to determine the amount of the taxes that you intelligence agencies to combat terrorism.
owe. Section 6011 requires you to provide the The time needed to complete and file this form will
requested information if the tax is applicable to you. vary depending on individual circumstances. The
Section 6109 requires filers and paid preparers to estimated average time is:
provide their identification numbers. If you fail to
provide this information in a timely manner, you may Recordkeeping 11 hr., 00 min.
be subject to penalties and interest. Learning about the law or the form 12 min.
You are not required to provide the information Preparing, copying, assembling,
requested on a form that is subject to the Paperwork and sending the form to the IRS 22 min.
Reduction Act unless the form displays a valid OMB If you have comments concerning the accuracy of
control number. Books and records relating to a form these time estimates or suggestions for making
or instructions must be retained as long as their Form 944-SS simpler, we would be happy to hear from
contents may become material in the administration of you. You can write to: Internal Revenue Service, Tax
any Internal Revenue law. Products Coordinating Committee,
Generally, tax returns and return information are SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,
confidential, as required by section 6103. However, IR-6526, Washington, DC 20224. Do not send Form
section 6103 allows or requires the IRS to disclose or 944-SS to this address. Instead, see Where Should
give the information shown on your tax return to others You File? on page 4 of the Instructions for
as described in the Code. For example, we may Form 944-SS.
disclose your tax information to the Department of
Justice for civil and criminal litigation, and to cities,