Content area
Full Text
TABLE OF CONTENTS
SECTION 1.1 - PURPOSE.........................................................................................................................................................26
SECTION 1.2 - WHAT'S NEW.................................................................................................................................................27
SECTION 1.3 - GENERAL REQUIREMENTS FOR REPRODUCING 1RS OFFICIAL FORM 941, SCHEDULE B, AND SCHEDULE R............................................................................................................28
SECTION 1.4 - REPRODUCING FORM 941, SCHEDULE B, SCHEDULE D, AND SCHEDULE R FOR SOFTWARE-GENERATED PAPER FORMS..............................................................................29
SECTION 1.5 - SPECIFIC INSTRUCTIONS FOR SCHEDULE D....................................................................................30
SECTION 1.6 - SPECIFIC INSTRUCTIONS FOR SCHEDULE R....................................................................................30
SECTION 1.7 - OMB REQUIREMENTS FOR SUBSTITUTE FORMS............................................................................31
SECTION 1.8 - ORDER FORMS AND INSTRUCTIONS....................................................................................................31
SECTION 1.9 - EFFECT ON OTHER DOCUMENTS..........................................................................................................31
SECTION 1.10 - HELPFUL INFORMATION .......................................................................................................................31
Part 1
Section 1.1 - Purpose
.01 The purpose of this publication is to provide general rules and specifications from the Internal Revenue Service (1RS) for paper and computer-generated substitutes for Form 941, Employer's QUARTERLY Federal Tax Return, Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (referred to in this publication as "Schedule B"), Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (referred to in this publication as "Schedule D"), and Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this publication as "Schedule R").
Note. Substitute territorial forms (941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, 941-SS, Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands) and Anexo B (Formulario 941-PR, Registro de la Obligación Contributiva para los Despostantes de Itinerario Bisemanal) should also conform to the specifications outlined in this revenue procedure.
.02 This publication provides information for substitute Form 941, Schedule B, Schedule D, and Schedule R. If you need more in-depth information on who must complete the forms and how to complete them, see the Instructions for Form 941, Instructions for Schedule B (Form 941), Instructions for Schedule D, the instructions included in Schedule R, and Publication 15 (Circular E), Employer's Tax Guide, or visit IRS.gov.
Note. Failure to produce acceptable substitutes of the forms and schedules listed in this publication may result in delays in processing and penalties.
.03 Forms that completely follow the guidelines in this publication and are exact replicas of the official 1RS forms do not need to be submitted to the 1RS for specific approval. Substitute forms and schedules...