Rev. March 2024
This document provides instructions for completing Schedule B of IRS Form 941, which is used to report tax liability for depositors of semiannual itinerary. Required information includes the employer identification number (EIN) and legal name of business, tax obligations for each month in a trimestre, and total tax obligation for the trimestre. The document specifies when to use this annex with Form 941 and warns against changing tax liability due to adjustments made on forms 941-X or 944-X. The form must be completed and attached to Form 941 if the business is a semiannual depositor or has accumulated tax liability of $100,000 or more at any point.
No, employers generally cannot request relief for the FTF penalty as it is not tied directly to the timely submission of Annex B.
If Annex B wasn't provided when it should have been, and an FTF penalty has been imposed, the employer must still provide the missing information. However, they cannot request relief from the FTF penalty.
Submitting Form 941-X and Annex B enmended together can help reduce or avoid a Failure to Deposit (FTD) penalty. This applies when there has been a reduction in taxes or an increase in taxes, and the employer wants to correct the error and potentially lessen or eliminate any penalties.
Annex B should include accurate information regarding the wages, tips, taxable Medicare wages and tips, deposits made, taxes due, and other related items for each of the affected quarters. It's essential to ensure the total obligations shown on Annex B match the corrected imputed taxes declared in Form 941-X.
An enmended Annex B should be submitted along with Form 941-X when:
1. There is a reduction in taxes, and a penalty for failure to deposit (FTD) has been imposed.
2. There is an increase in taxes, and the employer files Form 941-X on time but hasn't yet deposited the additional tax.
Form 941 (SP) Schedule B là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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