IRS Form 941 ndiyo Murairi weQuarterly Federal Tax Return. Fomu 941 inofanirwa kutumirwa kota yega yega nevashandirwi, iyo inorayira pamusoro pemitero yemari inotambirwa kusingabhadharwi nemubhadharo wevashandi, FICA mitero (Social Security neMedarere mitero) yakadzivirirwa kuvashandi, uye mitero yeFICA inowanikwa nemushandi. Fomu 941 haisi fomu yekubhadhara; inonyora zvinhu zvitatu:
1. Mari yose yakabhadharwa kubva kune yevashandi inobhadhara zvose FICA mitero uye yezvemitero yemitero yepakati pekutanga,
2. Mari inobhadharwa neanoshandira chikamu chayo yeFICA mitero, uye
3. Mari inenge yave yakabhadharwa pamitero iyi yemitero kubva kumakota akapfuura.
Fomu 941 inofanira kuendeswa kune IRS mumazuva makumi matatu mushure memugumo wega roga roga.
Zvikanganiso Mukupedzisa Fomu 941
Rudzi rwakanyanya kunyanya kukanganisa paunopedza Fomu 941 ndechokuisa mari yakaipa mune rimwe remabhokisi. Maererano ne IRS zvikanganiso izvi zvingava mune chimwe chezvinhu zvakanyorwa apa, zvinosanganisira:
Mutero wemutero unoregererwa kubva kumitero, mazano, uye zvimwe zvipo;
Imitero inobhadhara yekuchengetedzwa kwehupfumi hwevanhu
Mutero wekuchengetedzwa kwehupfumi hwevanhu;
Mutero Wemutero Mishonga uye mazano;
Mutero usingabhadhari uye mazano anowanikwa kuAdriver Medicare Tax inholding; and
Credits yeCOBRA premium rubatsiro rwekubhadhara (nokuda kwekuwedzera kwezvirongwa zvehutano hwekuregererwa kwevashandi)
Zvikanganiso muzvikwereti izvi zvinogona kutungamirira pakubika uye kubhadhara zvakawanda (pamusoro-kuzivisa) kana kuudza uye kubhadhara zvishoma (pasi-kutaurira) kune IRS.
Iwe unogona kusarudza (a) kugadziriswa, kana iwe uri pasi-uchitaura, kana iwe uri pasi-wakaziviswa uye wapfuura-wakaziviswa, kana (b) kudai, kana iwe ukapfuura-wakazivisa. Iwe haungashandisi kugadzirisa uye kudai kune fomu imwe chete; iwe unofanira kushandisa mapeji 941 akasiyana.
Nguva Yekushandisa Fomu 941
Sezvakataurwa pamusoro apa, Fomu 941 inokwana pamwedzi, pamagumo emwedzi mushure mekupera kwegore rimwe nerimwe regore:
Fomu 941 inokonzerwa nekamuchina, pamagumo emwedzi mushure mekuguma kwekota, panheyo inotevera:
- Somuenzaniso, kwekutanga kwegore, gore raMarch 31, rinotumirwa musi waApril 30
- Kwechipiri chikamu, chinopera June 30, shandisai musi waJuly 31
- Kwekota yechitatu, kupera musi waSeptember 30, inotumirwa musi waOctober 31
- Kwechina yechina, kupera musi waDecember 31, inotumirwa musi waJanuary 31, 2016.
Kana zuva rakakodzera revhiki nehotera kana hovha, zuva rakakodzera ndiro zuva rebhizimisi rinotevera.
Nzira Yokugadzirisa Sei Zvikanganiso paFomu 941
IRS inoda kuti mabhizinesi ataure zvikanganiso zveFomu 941 paFomu 941X - Adjusted Employer's Quarterly Federal Tax kudzoka kana kuda kubhadhara. Fomu 941X inorondedzera mutsara-ne-line neFomu 941, The Employer's Quarterly Federal Tax Return.
Fomu 941X ndiyo fomu yemira-yega iyo inorondedzera mutsara-ne-mutsara pamwe nemutero wemabasa ekudzorera iyo iri kugadzirisa. Iwe unogona kuisa Fomu 941X chero nguva apo iwe uchinge watora kukanganisa, panzvimbo pokumirira kumirira kuti uise iyo pakuguma kwekota neyekutsva mutero kudzoka kwebasa.
Fomu 941X Musoro
Fomu 941X ine zvikamu zvishanu.
Chikamu 1 chinobvunza kana fomu iyi ndeyekudzorerwa kwakagadziriswa kana kuti kubvuma. (Haugoni kuongorora zvose.)
Chikamu 2 chine mimwe mibvunzo kuti uwane zvawakaita, zvausina kuita, uye mamwe mashoko pamusoro pekuti sei uri kuisa fomu iyi.
Chikamu 3 chikinyora fomu yepakutanga 941 uye anokukumbira kugadzirisa zvikamu zvakaitwa zvisina kururama. Iva nechokwadi chekutarisa mathemati ako sezvaunopedza chikamu ichi.
Chikamu 4 chinokumbira tsanangudzo yakadzama yekuti nei uri kuita izvi kugadziriswa.
Chikamu 5 chinoda kusayina kwako, uye chisimbiso chekugadziridza kwakabhadharwa, kana iwe ukashandisa imwe.
Mamwe maBhuku ekuzadza Fomu 941X
- Iwe unogona kushandisa fomu yekota imwechete chete. Kana iwe uchitaura zvinodarika chetatu, unofanira kushandisa fomu yakasiyana kwekota imwe neimwe.
- Izvi zvinopesana kana iwe ukaisa mazuva mashoma apera makumi mapfumbamwe kubva pakupera kwekupera kwekukweretwa kwekwereti kana kubhadharwa kweFomu 941, kana mazuva anopfuura 90 kubva panguva ino. Verenga Mirairo (yakabatanidzwa nefomu) kuti uwane mamwe mashoko.
- Kana kukanganisa kwako kwakakanganisa mushandi achirega, unofanira kuwana chibvumirano chakanyorwa kubva kune umwe neumwe anoshanda. Iwe unofanirwa kujekesa: "Ndine zvinyorwa zvakanyorwa kubva kune umwe neumwe mushandi anotaura kuti haana kutora (kana kudai kwakarambwa) uye haazorevi kubhadhara kana chikwereti nokuda kwekuunganidza." Kana iwe usingakwanisi kuwana vashandi vose kana iwe haugone kuwana mvumo yakanyorwa kubva kune umwe neumwe mushandi, iwe unogona kungoita shanduko pane chikamu chevashandi.
- Chikamu chechitatu chemuchina wa1991x chinotevera gwaro reFomu 941. Pamusoro pechinhu chimwe nechimwe, iwe uchada kuisa mari yakakwana yakagadziriswa, yakawanda yakataurwa, uye musiyano.
- Iwe unofanira kusanganisira tsanangudzo yakajeka yekuti wakagadzirisa sei kururamiswa kwako.