El Formulario 941-PR, Declaración de impuestos trimestral de los empleadores de Puerto Rico, se usa para reportar los impuestos laborales. Si usted es dueño y opera un negocio con empleados en Puerto Rico,tendrá que presentar el formulario trimestral 941-PR al IRS. Usted, el empleador, es responsable de la retención de impuestos federales sobre el ingreso, el impuesto de seguridad social y el impuesto de Medicare del salario de cada empleado.
Form 941-SS is the US Territories Employer’s Quarterly Federal Tax Return filed by wage-paying employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the US Virgin Islands. If you own and operate a business with employees in US territories, you will need to file Form 941-SS quarterly. Employers are responsible for withholding federal income tax, social security tax, and Medicare tax from each employee’s salary. This form is also used to calculate the employer's portion of Social Security and Medicare tax.
Certified professional employer organizations (CPEOs) and agents authorized by the IRS under section 3504 are required to complete Form 941 Schedule R and transmit it with each aggregate return. Schedule R is used to provide client information and includes an individual client breakdown of wages and employment tax liability for the quarter. Agents under section 3504, must complete Form 2678 to be authorized but the IRS. CPEOs are required to apply through the IRS Online Registration System.
Form 941 Schedule B is an addendum to Form 941, the Employer’s Quarterly Tax Return, reporting wages and tax withholdings. If you are a semiweekly depositor, you will need to file Schedule B with Form 941. Schedule B provides additional information to the IRS regarding the deposit schedule of the employer’s tax liabilities.
Form 8453-EMP,is an employment tax declaration for an IRS e-file return to authenticate and sign 94x forms. If you are filing Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945 through an intermediate service provider and you are not using an ERO, you must file Form 8453-EMP with the electronically filed return. An ERO can use Form 8453-EMP / 8879-EMP to obtain authorization to file Form 94x series.
Form 8947,determine the amount of the qualified small business payroll tax credit for increasing research activities that you can claim on Form 941, 941-SS, 941-PR, 943, 943-PR, & 944. This payroll tax credit is a credit against the employer portion of social security tax on the wages of your employees.