Ifom ye- IRS 941 yiNgxelo yeRhafu yeRhafu yeRhafu yoMqeshi. Ifomu 941 kufuneka ifakwe nganye ngekota ngabaqeshi, ukunika ingxelo ngerhafu yengeniso efunyenwe kumvuzo wokuqeshwa, iirhafu ze-FICA (Intlalo yoLuntu kunye neNtlawulo yeMirare) inqatshelwe kwabasebenzi, kunye neerhafu zeFICA ezihlawulwa ngumqeshi. IFomu 941 ayikho ifom yokuhlawula; lichaza izinto ezintathu:
1. Iimali ezipheleleyo ezingagcinwanga kumvuzo womqeshwa kwiirhafu ze-FICA kunye nentlawulo yengeniso yombuso kwikota yangaphambili,
2. Imali ehlawulwa ngumqeshi isabelo sayo seentlawulo zeFICA, kwaye
3. Iimali esele zifakelwe kule ntlawulo yeerhafu ukusuka kwikota yangaphambili.
Ifomu 941 mazingeniswe kwi-IRS kwisithuba seentsuku ezingama-30 emva kokuphela kwekota nganye.
Iimpazamo ekuzaliseni ifomu 941
Uhlobo oluqhelekileyo lwephutha olwenziweyo xa ugcwalisa iFomu 941 kukungenisa imali engalunganga kwenye yeebhokisi. Ngokutsho kwe-IRS ezi mpazamo zi nokuba nazo naziphi na izinto eziluhlu, eziquka:
Ierhafu zerhafu ezigcinwe kumvuzo, iingcebiso kunye neminye imivuzo;
Umvuzo wentlalo yentlawulo engahlawulwanga;
Iingcebiso zokhuseleko loluntu olungenasiswanga;
Imirhumo yeMithi ehlawulwayo kunye neengcebiso;
Umvuzo ongenisekisiwe kunye neengcebiso phantsi kweMithi yoLondolozo lwezeMali eyongezelelweyo ; kwaye
Iinkonzo zeentlawulo zenkxaso-mali ye-premium ze-COBRA (ukwenzela ukwandiswa kwezicwangciso zempilo zoncedo zabasebenzi abaphelile)
Iimpazamo kwezi mali zingakhokelela ekunikeleni ingxelo kunye nokuhlawula kakhulu (ukunika ingxelo ngokugqithiseleyo) okanye ukunika ingxelo kunye nokuhlawulwa kakhulu (ukunika ingxelo phantsi kwe-IRS).
Unokukhetha (a) utshintsho, ukuba ungaphantsi kweengxelo, okanye ukuba ungaphantsi kwengxelo kunye nokugqithiseleyo, okanye (b) ibango, ukuba unikwe ingxelo ngaphezulu. Awukwazi ukusebenzisa uhlengahlengiso kunye nesibango kwifomu efanayo; kufuneka usebenzise amafomu 941 ahlukeneyo.
Nini ukufaka Ifomu 941
Njengoko kuphawuliwe ngasentla, ifom ye-941 ihlawulwa ngekota, ekupheleni kwenyanga emva kokuphela kwekota nganye yonyaka:
IFomu 941 ihlawulwa ngekota, ekupheleni kwenyanga emva kokuphela kwekota, kule shedyuli elandelayo:
- Umzekelo, kwikota yokuqala yonyaka, ekupheleni kukaMatshi 31, ngenisa ngo-Apreli 30
- Kwikota yesibini, ekupheleni kukaJuni 30, ngeniswe ngoJulayi 31
- Kwikota yesithathu, ekupheleni kuka-Septemba 30, zingeniswa ngo-Oktobha 31
- Kwikota yesine, ekupheleni kukaDisemba 31, ngeniswe ngoJanuwari 31, 2016.
Ukuba umhla ofunekayo yiveki okanye ieholide, umhla ofunekayo ngumhla weentsuku ozayo.
Indlela yokulungisa iziphoso kwiFomu 941
I-IRS idinga amashishini ukuba abike iimpazamo zeFomu 941 kwiFomu 941X-I-Quarterly Adjusted Employer Quarterly Federal Tax Return okanye ibango lokubuyisela imali. IFomu 941X ibhekisela kumgca-ngomgca ngeFomu 941, iRhafu yeRhafu yeBasebenzi yekota.
IFomu 941X yindlela emele yimilo echaphazela umgca-ngomgca kunye nokubuyiswa kwentlawulo yengqesho kulungisa. Unokufakela ifomu 941X nangaliphi na ixesha xa ufumanisa impazamo, kunokuba ulinde ukuyifakela ekupheleni kwekota kunye nokubuyela kwerhafu elandelayo yerhafu.
Ifomu 941X Uqwalaselo
IFomu 941X inezigaba ezihlanu.
Icandelo 1 libuza ukuba le fomu ibuyisele ukubuyiswa okanye ityala. (Awukwazi ukujonga zombini.)
Icandelo 2 linemibuzo ethile yokufumanisa oko wakwenzayo, into ongayenzanga, kunye neminye inkcukacha malunga nokuba uyifaka le fomu.
Icandelo 3 likopisha ifomu yangaphambili 941 kwaye likucela ukuba ulungise amacandelo akwenziwe ngokungalunganga. Qinisekisa ukujonga izibalo zakho njengoko ugcwalisa eli candelo.
Icandelo 4 licela inkcazo ecacileyo yeso sizathu sokwenza ezi zilungiso.
Icandelo 5 lifuna ukuba usayinwe, kunye nesayinwe ye-preparer ehlawulwayo, ukuba uyisebenzise enye.
Amanye amanqaku ekugcwaliseni ifomu 941X
- Ungasebenzisa ifom kwikota enye kuphela. Ukuba ubika ngaphezu kwekota enye, kufuneka usebenzise ifom ehlukeneyo kwikota nganye.
- Inkqubo iyahluka xa ufaka iingaphantsi kweentsuku ezingama-90 ukusuka ekupheleni kwexesha lokunciphisa i-credit okanye ukubuyiselwa imali kwiFomu 941, okanye ngaphezulu kweentsuku ezingama-90 ukususela kulo mhla. Funda iMigaqo (ifakwe kwifom) ngolwazi olungakumbi.
- Ukuba isiphoso sakho sichaphazele ukukhupha abasebenzi, kufuneka ufumane imvume ebhaliweyo evela kumqeshwa ngamnye ochaphazelekayo. Uya kufuneka uqinisekise: "Ndineenkcazo ebhaliweyo kumqeshwa ngamnye othi akazange athi (okanye ibango lalingenayo) kwaye akayi kubanga ukubuyiselwa kwemali okanye i-credit ngenxa yokuqokelela." Ukuba awukwazi ukufumana bonke abasebenzi okanye awukwazi ukufumana imvume ebhaliweyo evela kumqeshwa ngamnye, unokwenza utshintsho kwicandelo lomqeshi kuphela.
- Ingxenye 3 yefomu ye-941x ilandela uluhlu lweFomu 941. Kulo nento nganye, kuya kufuneka uquke inani elichanekileyo elichanekileyo, inani elichazwe ngaphambili, kunye nemeko.
- Kufuneka ufake inkcazelo ecacileyo malunga nendlela oye wazimisela ngayo izilungiso zakho.