Page 61 - IRS Tools for Small Businesses Guide

9:15 - 21-Jun-2022
Page 26 of 31
Fileid: … ns/i941x/202204/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
“The $1,000 difference shown in column 3 on lines 6, 8, Alternative signature method. Corporate officers or
and 12 was discovered on May 14, 2022, during an duly authorized agents may sign Form 941-X by rubber
internal payroll audit. We discovered that we included stamp, mechanical device, or computer software
$1,000 of wages for one of our employees twice. This program. For details and required documentation, see
correction removes the reported wages that were never Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39,
paid.” 2005-28 I.R.B. 82, at IRS.gov/irb/
For corrections shown on lines 19–22, explain why the 2005-28_IRB#RP-2005-39.
correction was necessary and attach any notice you
received from the IRS. Paid Preparer Use Only
Part 5: Sign Here A paid preparer must sign Form 941-X and provide the
information in the Paid Preparer Use Only section of Part
You must complete all five pages of Form 941-X and sign 5 if the preparer was paid to prepare Form 941-X and isn’t
it on page 5. If you don’t sign, processing of Form 941-X an employee of the filing entity. Paid preparers must sign
will be delayed. paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
Who must sign the Form 941-X? The following persons filed with the IRS.
are authorized to sign the return for each type of business
entity. If you’re a paid preparer, enter your Preparer Tax
• Sole proprietorship—The individual who owns the Identification Number (PTIN) in the space provided.
business. Include your complete address. If you work for a firm,
• Corporation (including a limited liability company enter the firm's name and the EIN of the firm. You can
(LLC) treated as a corporation)—The president, vice apply for a PTIN online or by filing Form W-12. For more
president, or other principal officer duly authorized to sign. information about applying for a PTIN online, visit the IRS
• Partnership (including an LLC treated as a website at IRS.gov/PTIN. You can’t use your PTIN in
partnership) or unincorporated organization—A place of the EIN of the tax preparation firm.
responsible and duly authorized member, partner, or Generally, you’re not required to complete this section
officer having knowledge of its affairs. if you’re filing the return as a reporting agent and have a
• Single-member LLC treated as a disregarded entity valid Form 8655 on file with the IRS. However, a reporting
for federal income tax purposes—The owner of the agent must complete this section if the reporting agent
LLC or a principal officer duly authorized to sign. offered legal advice, for example, advising the client on
• Trust or estate—The fiduciary. determining whether its workers are employees or
Form 941-X may also be signed by a duly authorized independent contractors for federal tax purposes.
agent of the taxpayer if a valid power of attorney has been
filed.

-26- Instructions for Form 941-X (Rev. 4-2022)