Transcription of Instructions for Form 941 - IRS tax forms
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Instructions for form 941(Revised October 2000)Employer's Quarterly Federal Tax ReturnSection references are to the Internal Revenue Code unless otherwise of the TreasuryInternal Revenue ServiceChange To NoteSocial security wage base for withholdingsocial security tax after an employee reaches $76,200 intaxable InstructionsPurpose of FormUse form 941 to report: Income tax you withheld from wages, including tips,supplemental unemployment compensation benefits, andthird-party payments of sick pay. Social security and Medicare Must FileEmployers who withhold income tax on wages, or whomust pay social security or Medicare tax, must file Form941 each calendar quarter.
collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. See Circular E for more information. Ordering Forms and Publications IRS forms and publications are available by calling 1-800-829-3676 or by accessing the IRS's Internet Web Site at www.irs.gov . See Circular E for additional
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