About Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands

 

Use Form 941-SS to report social security and Medicare taxes for workers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands.


Current Revision


Recent Developments

Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021

Correction to the Instructions for Form 941-SS (Rev. June 2021) -- 19-OCT-2021

Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit

Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC

Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF 

Changes to Reporting Tax Liabilities if you Claim Certain Nonrefundable Credits --16-SEP-2020

Employee Retention Credit for Employers Subject to Closure Due to COVID-19 Crisis -- 03-APR-2020


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