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Other Items Related to Form 941

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
Here same-sex couples may find the answers to various tax questions.

Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors
File this schedule if you are a semiweekly schedule depositor. You are a semiweekly depositor if you reported more than $50,000 of employment taxes in the lookback period or accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.

Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Employers use this schedule to explain certain discrepancies (caused by acquisitions, statutory mergers, and consolidations) between Forms W-2, Wage and Tax Statement (Copy A), and Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of social security wages, Medicare wages and tips, social security tips, federal income tax withheld, and advance earned income credit (EIC) payments.

Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers
Use this schedule to allocate the aggregate information reported on Form 941 to each client. If you have more than 15 clients, complete as many continuation sheets as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941.

Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Use this form to correct errors on a Form 941 that you previously filed.

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Revenue Ruling 2013-17
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit
This notice provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (FICA) taxes and Federal income tax withholding resulting from the Supreme Court decision in United States v. Windsor, 570 U.S. ___ , 133 S.Ct. 2675 (2013) decision and Revenue Ruling 2013–17, 2013–38 I.R.B. 201.

Revenue Procedure 2013-39 26, CFR 31.3504–1: Designation of Agent by Application
This Revenue Procedure describes and updates the procedure for requesting the IRS authorize a person to act as agent under section 3504 of the Internal Revenue Code (Code) and §31.3504–1 of the Employment Tax Regulations for purposes of Chapters 21, 22, 24, and 25 of the Code. Special instructions are also set forth for agents authorized to perform acts for purposes of Chapter 23 of the Code.

Page Last Reviewed or Updated: 16-Dec-2014