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Publication 4436 (Rev. June 2021). General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974

Publication 4436 (Rev. June 2021). General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974-2025

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The document is IRS Revenue Procedure 2021-22, which outlines the general rules and specifications for creating substitute forms for IRS Form 941 and its associated schedules (B, D, R) and Form 8974. It provides detailed instructions on how to reproduce these forms accurately for both paper and software-generated formats, emphasizing compliance with IRS standards to avoid processing delays or penalties. The document also highlights recent changes due to the American Rescue Plan Act of 2021 and includes guidelines for submitting substitute forms for review.

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See more Publication 4436 (Rev. June 2021). General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974 versions

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How do I know if I need to file a schedule B on 941?

You must fill out this schedule and attach it to Form 941 if youre a semiweekly schedule depositor or became one because your accumulated tax liability on any day was $100,000 or more.

What happens if I dont file form 941?

Late Filing Deposits made between six and 15 days late have a five percent penalty and a ten percent penalty for deposits more than 16 days late, plus interest. If you file Form 941 late, the IRS imposes a penalty of five percent per month or partial month you are late, up to a maximum of 25 percent.

What is 941 Schedule B form 2021?

The IRS Form 941 Schedule B is a tax form for the reporting of tax liability for semi-weekly pay schedules. The employer is required to withhold federal income tax and payroll taxes from the employees paychecks. The 941 form reports the total amount of tax withheld during each quarter.

Who needs form 941?

Generally, employers who withhold income taxes, Social Security taxes, and Medicare taxes from employees wages need to file Form 941. This includes businesses that pay wages to employees and have a tax liability of $1,000 or more for Social Security, Medicare, and income taxes in a calendar quarter.

Which employers must use form 941 Schedule B?

What is Form 941 Schedule B? Reported $50,000 or more of employment taxes in the lookback period or. Acquired a tax liability of $100,000 or more on any given day in the current or prior calendar year.

Can form 944 be used by which employers instead of form 941?

You will receive Form 944 instead of Form 941 if you have an annual employment tax liability of no more than $1,000 and expect to pay $5,000 or less in total employee wages for the year. Employers will list the same information on both forms.

What happens if you dont file Schedule B?

If you earn $1,500 or less in total interest and dividend income during the year, you still have to pay tax on those amounts even though you dont file a Schedule B. Enter the total amount of dividend and interest payments from your 1099s directly on the appropriate line of your personal income tax return.

Who is exempt from filing form 941?

Seasonal businesses only need to file for the quarters in which they are operating. Businesses that hire farm workers or household employees, such as a maid, also dont need to file Form 941. And if your business pays less than $1,000 in employment tax in a given tax year, youll need to file Form 944 instead.

Publication 4436 (Rev. June 2021). General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974-2025

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The best way to edit Publication 4436 (Rev. June 2021). General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974 in PDF format online