Form 941, the Employer’s Quarterly Federal Tax Return, is used to report employment taxes for wage-paying employers. As an employer, you are responsible for withholding Social Security tax, federal income tax, and Medicare tax from each employee’s wage or salary. You will also use Form 941 to calculate your portion of Social Security and Medicare tax.

The traditional 941 Form is used to report employment taxes within the United States, So what about US territories and alike?

Form 941-SS and 941-PR

Form 941-SS is the US Territories Employer’s Quarterly Federal Tax Return. Wage-paying employers in Guam, the Commonwealth of the Northern Mariana Islands, American Samoa and the US Virgin Islands must file. Same as the traditional Form 941 this form must be submitted by all businesses with employees in US territories quarterly. The only US Territory that will not file the Federal Form 941-SS is Puerto Rico, which has a separate report.


Form 941-PR is the Puerto Rican Employer’s Quarterly Federal Tax Return must be filed by business owners and operators paying wages or salaries. It follows the same deadline as the traditional Quarterly Report. SO those needing to file this form will also need to e-file Form 941-PR and 941-SS by Monday, April 30th, 2018.

Form 94x PIN

The 94x PIN is an Online Signature provided by the IRS to authorized personnel within a business. It gives owners and human resources professionals authority to e-sign any forms in the 94x series. If you do not possess a PIN for this quarter, it is not required. However, you will need to complete and e-sign Form 8453-EMP when filing 94x Series Forms.

If you choose to e-file using our sister product, TaxBandits, you will not only have the option to filing using Form 8453-EMP along with your 941 Form, but you can quickly apply for your Form 94x PIN for FREE! Having this PIN for future filing will simplify your federal tax filing experience.