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Form 941 2009 : Instructions and Helpful Information



Each quarter, all employers who pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes must file Form 941, unless the employer is required to file Form 944. Form 941 must be filed by the last day of the month that follows the end of the quarter. In 2009, Form 941 was also updated to be used by employers to report COBRA premium assistance payments.

Form 941 mailing address - Form 941 where to mail


For tax year 2009, if you are in "Connecticut, Delaware, New Jersey, New York, District of Columbia, North Carolina, Ohio, Georgia, Illinois, Pennsylvania, Rhode Island, Indiana, South Carolina, Kentucky, Maine, Tennessee, Vermont, Maryland, Massachusetts, Michigan, New Hampshire, Virginia, West Virginia, Wisconsin"

and you are sending a payment then file form 941 2009 to

Internal Revenue Service
P.O. Box 804522
Cincinnati, OH
45280-4522

and if you are NOT sending a payment then file form 941 2009 to

Department of the Treasury
Internal Revenue Service
Cincinnati, OH
45999-0005

For tax year 2009, if you are in "Alabama, Missouri, Alaska, Montana, Arizona, Nebraska, Arkansas, Nevada, California, New Mexico, Colorado, Florida, Oklahoma, Hawaii, Oregon, Idaho, Iowa, Texas, Kansas, Utah, Louisiana, Washington, Minnesota, Wyoming, Mississippi"

and you are sending a payment then file form 941 2009 to

Internal Revenue Service
P.O. Box 105083
Atlanta, GA
30348-5083

and if you are NOT sending a payment then file form 941 2009 to

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005

COBRA premium assistance payments credit

Employers, use line 12a of form 941 to report the COBRA premium assistance payments you made. Only report the premium assistance payments you made for the assistance eligible individuals who have paid their reduced premiums. This amount should be 65% of the total COBRA premiums for assistance eligible individuals without regard to the reduction. Do not include any amounts paid to you by the COBRA assistance eligible individuals. For COBRA coverage provided under a self-funded plan, COBRA premium assistance payments are treated as having been made for each assistance eligible individual who pays 35% of the COBRA premium.

Form 941 2009 Schedule B

File Schedule B (Form 941 2009) if you are a semiweekly schedule depositor or a monthly schedule depositor who accumulated a tax liability of $100,000 or more on any given day in the reporting period. See $100,000 Next-Day Deposit Rule in section 11 of Pub. 15 (Circular E) for important details. Do not complete Schedule B (Form 941) if you have a tax liability that is less than $2,500 (after you subtract any advance earned income credit (EIC) payment) during the quarter.

File Schedule B (Form 941) with your Form 941 or Form 941-SS every quarter when Form 941 or Form 941-SS is due.

Form 941 2009 Instructions

The complete instructions for form 941 can be found on the IRS website (www.irs.gov). In addition "Publication 15 - Circular E, Employer's Tax Guide" includes some good information about this payroll form. Using our Payroll Mate payroll software can save employers long tedious hours trying to prepare form 941.

Payroll Mate 2009  $99 Only!

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