Menu

Search

Knowledge Base


15873: 94X - Overview of Forms (DAS)


94X

Drake Accounting®: What 94x series forms are available?

 

The following 94x series forms are available within Drake Accounting®:

Form

Form Use e-File?
940 Form 940 is the employer's annual federal unemployment (FUTA) tax return. Yes
940-PR Form 940-PR is the Puerto Rico employer's annual federal unemployment (FUTA) tax return. Yes
941 Form 941 is the employer's quarterly federal tax return. Yes
941-PR Form 941-PR is the Puerto Rico employer's quarterly federal tax return. Yes
941-SS Form 941-SS is the employer's quarterly federal tax return for American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. Yes
941-X

Form 941-X is used to correct errors on a Form 941 or 941-SS that was previously filed.

  • You may use Form 941-X even though you filed the original return on magnetic media or electronically.
  • Do not send the 941-X in with a 941 or 941-SS.
No
943

Form 943 is the employer's annual federal tax return for agricultural employees and should be used if wages were paid to a farm worker and were subject to Social Security and Medicare taxes or federal income tax withholding.

  • Make sure that the W-3 Information Kind of Payer under Client > Edit > W-2/W-3/1099/1098 Setup tab is marked as 943
  • For each employee whose wages should be included on Form 943, make sure that the box Agricultural Employee is marked under Employee > Employee Setup > Payroll Options tab. 
Yes
943-PR

Form 943-PR is the Puerto Rico employer's annual federal tax return for agricultural employees and should be used.

  • If wages were paid to a farm worker and were subject to Social Security and Medicare taxes or federal income tax withholding.
Yes
943-X
  • Form 943-X is used to correct errors on a Form 943 that was previously filed.
  • Do not send the 943-X in with a 943.
No
944

Form 944 is the employer’s annual tax return designed for smaller employers whose annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less.

  • This form is only for clients notified by the IRS to use Form 944 in place of the 941 quarterly report.
  • You must use this form if you were contacted.
  • If you choose to dispute the use of this form and continue filing the 941 quarterly report, contact the IRS first at (800) 829-0115.
Yes
944-SP

Form 944 is the Puerto Rico employer’s annual tax return designed for smaller employers whose annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less.

  • This form is only for clients notified by the IRS to use Form 944 in place of the 941 quarterly report.
  • You must use this form if you were contacted.
  • If you choose to dispute the use of this form and continue filing the 941 quarterly report, contact the IRS first at (800) 829-0115.
Yes
944-X

Form 944-X is used to correct errors on a Form 944 or 944-SS that was previously filed.

  • Do not send the 944-X in with a 944 or 944-SS.
No
945

Form 945 is used to report withheld federal income tax from non-payroll payments.

Non-payroll payments include:

  • Pensions
  • Military retirement
  • Gambling winnings
  • Indian gaming profits
  • Voluntary withholding on certain government payments
  • Backup withholding
  • All federal income tax withholding reported on Forms 1099 and W-2G must be reported on Form 945.
  • Do not report federal income tax withholding from wages on Form 945.
Yes
945-X

Form 945-X is used to correct errors on a Form 945 that was previously filed.

  • Do not send the 945-X in with a 945.
No




Also In This Category


Details
Article has been viewed 924 times.
Last Modified: 2 Months Ago
Options