Enlarge image | Form SS-16 Certificate of Election of Coverage Send Copies A, B, and C to the (Rev. April 2010) Under the Federal Insurance Contributions Act Department of the Treasury appropriate IRS Internal Revenue Service (For use by religious orders whose members are required to take a vow of poverty) address below. Full name of religious order (or autonomous subdivision of religious order) Employer identification number Address (include number, street, apt., or suite no.) Effective date (mm/dd/yyyy) (See instructions below.) Type or print City, town or post office, state, and ZIP code (If you have a foreign address, see instructions below.) Under penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our current and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our members are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and employers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code. Sign © (Date) here (Signature of authorized official) (Title) (Print or type name of authorized official) (Telephone number) Section references are to the Internal Revenue Definitions How To File Form SS-16 Code. Member of religious order. For purposes of this An authorized official of the order must sign the form certificate, a member of a religious order is an and send Copies A, B, and C to the appropriate General Instructions individual who (a) is subject to a vow of poverty as address listed below under Where To File Form a member, (b) performs the services usually SS-16. Keep Copy D for your records. Copy C will Purpose of Form required of an active member, and (c) is not be returned to you after the form is accepted by the considered retired because of age or total disability. Internal Revenue Service (IRS). A religious order (or autonomous subdivision of a religious order) whose members are required to take Wages for member’s services. For purposes of Telephone number. Enter the best daytime a vow of poverty may file Form SS-16 to certify that this certificate, wages subject to social security and telephone number, including area code, where we it elects social security and Medicare coverage Medicare taxes generally include all pay you give to can reach you if we have any questions. under section 3121(r) for services its members a member for services performed. The term “wages” Need help? For help in preparing this form, call the perform in exercising their required duties. also includes the fair market value of board, lodging, IRS at 1-800-829-4933 (toll free). If you have access This form consists of four pages. Copies A and C clothing, and other benefits a member receives in to TTY/TDD equipment, call 1-800-829-4059 (toll return for services from the order or from any free). If you are in a foreign country, call each contain the same general information and person or organization under an agreement with the 215-516-2000 (not toll free). For information about instructions for filing Form SS-16. Copies B and D order or subdivision. If the fair market value of the the effect of this form on the social security and each contain the same instructions specific to this items is less than $100 a month, that amount Medicare benefits of your members, contact any election for filing Form 941, Employer’s cannot be included as wages. Social Security Administration office. QUARTERLY Federal Tax Return, and Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Specific Instructions— Where To File Form SS-16 File this form with the Internal Revenue Service Effect of Election Form SS-16 Center for the state in which the religious order is located. This certificate is irrevocable and applies to all Employer Identification Number If the religious order or File with the Internal current and future members of the order. All (EIN) autonomous subdivision is Revenue Service services a member performs in exercising required located in: Center at: duties are considered performed as an employee of If the religious order already files Form 941, be sure Ä Ä the order. The order must pay the social security to show the same EIN on Form SS-16 that you use and Medicare taxes imposed on employees and on your return. Connecticut, Delaware, employers on the wages, as defined later, of each District of Columbia, Illinois, active member. The taxes are reported on Form 941 Foreign Address Indiana, Kentucky, Maine, or 941-X, as appropriate. For details, see Which Enter the information in the following order: city, Maryland, Massachusetts, Department of the Treasury Form To File on Copy B or D. province or state, and country. Follow the country’s Michigan, New Hampshire, Internal Revenue Service Center North Carolina, Ohio, Cincinnati, OH 45999 New Jersey, New York, Retroactive Coverage practice for entering the postal code. Do not Pennsylvania, Rhode Island, abbreviate the country name. When social security and Medicare coverage is South Carolina, Vermont, Virginia, West Virginia, made retroactive to a quarter before the quarter in Effective Date Wisconsin which the certificate is filed, coverage applies only to services performed during the retroactive period This election becomes effective for the period that Alabama, Alaska, Arizona, by persons who were active members when the begins on the first day of: Arkansas, California, services were performed and who are alive on the Colorado, Florida, Georgia, first day of the quarter the certificate is filed. ● The calendar quarter in which the certificate is Hawaii, Idaho, Iowa, Kansas, filed, Louisiana, Minnesota, Department of the Treasury Paying taxes for retroactive coverage. When The calendar quarter after the quarter in which Mississippi, Missouri, Internal Revenue Service Center coverage is made retroactive to cover one or more ● Montana, Nebraska, Ogden, UT 84201 calendar quarters before the quarter in which the the certificate is filed, or Nevada, New Mexico, North certificate is filed, the religious order must report ● Any one of the 20 calendar quarters before the Dakota, Oklahoma, Oregon, and pay the total employer and employee social quarter in which the certificate is filed. South Dakota, Tennessee, security and Medicare taxes for these quarters. File Texas, Utah, Washington, Form 941 or 941-X, as appropriate, for each quarter. Enter one of these dates in the space to the right Wyoming For details, see Which Form To File on Copy B or D. of the address. If the effective date is incorrect for your filing date or is missing, Form SS-16 will be If the religious order is Department of the Treasury returned. not located in any state Internal Revenue Service Center Ogden, UT 84201 File in triplicate with Internal Revenue Service Cat. No. 16202C Copy A—To be retained by Internal Revenue Service |
Enlarge image | Form SS-16 Certificate of Election of Coverage Send Copies A, B, and C to the (Rev. April 2010) Under the Federal Insurance Contributions Act Department of the Treasury appropriate IRS Internal Revenue Service (For use by religious orders whose members are required to take a vow of poverty) address on Copy A. Full name of religious order (or autonomous subdivision of religious order) Employer identification number Address (include number, street, apt., or suite no.) Effective date (mm/dd/yyyy) (See instructions on Copy A.) Type or print City, town or post office, state, and ZIP code (If you have a foreign address, see instructions on Copy A.) Under penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our current and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our members are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and employers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code. Sign © (Date) here (Signature of authorized official) (Title) (Print or type name of authorized official) (Telephone number) Specific Instructions— Future quarter. If Form SS-16 is made How To File effective the first day of the calendar quarter Forms 941 for retroactive quarters. Enter Forms 941 and 941-X immediately after the calendar quarter in “Form SS-16” and the date you filed Form which Form SS-16 is filed, then Form 941 is Which Form To File due the last day of the calendar month SS-16 in dark, bold letters across the top For the current and future quarters, the taxes following the calendar quarter. margin of page 1 of each Form 941 being filed. Attach a copy of Form SS-16 to each are reported on Form 941, Employer’s Retroactive quarters. Under section 3121(r), Form 941 filed for a retroactive quarter to QUARTERLY Federal Tax Return. the due date of Forms 941 or 941-X for all help identify that the return is being filed for Form 941. The form that must be filed for retroactive quarters is determined by the date retroactive coverage. In the top margin of the each of the retroactive quarters depends on Form SS-16 is filed. The due date for filing Form SS-16 being attached, enter “Copy” in whether an original Form 941 was filed for the the returns and paying the tax, for calendar dark, bold letters. specific retroactive period. If Form 941 was quarters prior to the quarter in which Form You can get Forms 941 for the retroactive never filed for one or more quarters for which SS-16 is filed, is the last day of the calendar this election is effective, the religious order (or month following the calendar quarter in which quarters by phone, mail, or on the Internet. subdivision) must file Forms 941 for those Form SS-16 is filed. If you file and pay by the ● Order prior-year forms and instructions by retroactive quarters. applicable due date, you will not be subject calling 1-800-829-3676. You should receive Form 941-X. If original Forms 941 were filed to failure to file or failure to pay penalties or your order within 10 days. for any of the retroactive quarters for which interest. ● Send your order to the address below. this election is effective, the religious order You should receive a response within 10 days THEN all Forms 941 or must file Forms 941-X, Adjusted Employer’s IF the Form SS-16 941-X for the retroactive after your request is received. QUARTERLY Federal Tax Return or Claim for is filed any day quarters must be filed Internal Revenue Service Refund, for those retroactive quarters. during the . . . and tax paid by . . . 1201 N. Mitsubishi Motorway Form 944. If you were notified to file Form 1 stquarter (January, April 30 Bloomington, IL 61705-6613 February, March) 944, Employer’s ANNUAL Federal Tax Return, ● On IRS.gov, click on “Forms and instead of Form 941, call the IRS for 2nd quarter (April, July 31 Publications,” then on “Previous years.” assistance at 1-800-829-4933 (toll free). If you May, June) Select the year and then scroll down to find have access to TTY/TDD equipment, call Form 941. 1-800-829-4059 (toll free). If you are in a 3rdquarter (July, October 31 foreign country, call 215-516-2000 (not toll August, September) Form 941-X. In the explanation in Part IV of each Form 941-X, enter “Form SS-16” and free). 4thquarter (October, January 31 of next year the date your Form SS-16 was filed. Additional information. See Pub. 15 (Circular November, December) If you are filing Form 941-X for any E), Employer’s Tax Guide, for more retroactive quarter, use the current form. You information about filing or correcting Form Postmark rule. For purposes of determining can get this form through any of the sources 941 or 944. Also see the instructions for Form when returns are due, generally the “received listed above. 941, 941-X, or 944. date” is considered the date Form SS-16 is filed. However, if the religious order selects an Where To File Forms 941 and When To File Forms 941 and 941-X effective date that is the first day of the 20th 941-X calendar quarter preceding the quarter in effective the first day of the calendar quarter Current quarter. If Form SS-16 is made which Form SS-16 is postmarked but the See the current instructions for Form 941 or in which the Form SS-16 is filed, then Form Form SS-16 is received in a later quarter, the 941-X for the list of filing addresses. 941 is due the last day of the calendar month IRS will use the postmark date to determine following the calendar quarter. the date filed to ensure the intended 20th quarter can be included. File in triplicate with Internal Revenue Service Copy B—To be forwarded to Social Security Administration by IRS |
Enlarge image | Form SS-16 Certificate of Election of Coverage Send Copies A, B, and C to the (Rev. April 2010) Under the Federal Insurance Contributions Act Department of the Treasury appropriate IRS Internal Revenue Service (For use by religious orders whose members are required to take a vow of poverty) address below. Full name of religious order (or autonomous subdivision of religious order) Employer identification number Address (include number, street, apt., or suite no.) Effective date (mm/dd/yyyy) (See instructions below.) Type or print City, town or post office, state, and ZIP code (If you have a foreign address, see instructions below.) Under penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our current and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our members are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and employers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code. Sign © (Date) here (Signature of authorized official) (Title) (Print or type name of authorized official) (Telephone number) Section references are to the Internal Revenue Definitions How To File Form SS-16 Code. Member of religious order. For purposes of this An authorized official of the order must sign the form certificate, a member of a religious order is an and send Copies A, B, and C to the appropriate General Instructions individual who (a) is subject to a vow of poverty as address listed below under Where To File Form a member, (b) performs the services usually SS-16. Keep Copy D for your records. Copy C will Purpose of Form required of an active member, and (c) is not be returned to you after the form is accepted by the considered retired because of age or total disability. Internal Revenue Service (IRS). A religious order (or autonomous subdivision of a Telephone number. Enter the best daytime religious order) whose members are required to take Wages for member’s services. For purposes of telephone number, including area code, where we a vow of poverty may file Form SS-16 to certify that this certificate, wages subject to social security and can reach you if we have any questions. it elects social security and Medicare coverage Medicare taxes generally include all pay you give to under section 3121(r) for services its members a member for services performed. The term “wages” Need help? For help in preparing this form, call the perform in exercising their required duties. also includes the fair market value of board, lodging, IRS at 1-800-829-4933 (toll free). If you have access This form consists of four pages. Copies A and C clothing, and other benefits a member receives in to TTY/TDD equipment, call 1-800-829-4059 (toll return for services from the order or from any free). If you are in a foreign country, call each contain the same general information and person or organization under an agreement with the 215-516-2000 (not toll free). For information about instructions for filing Form SS-16. Copies B and D order or subdivision. If the fair market value of the the effect of this form on the social security and each contain the same instructions specific to this items is less than $100 a month, that amount Medicare benefits of your members, contact any election for filing Form 941, Employer’s cannot be included as wages. Social Security Administration office. QUARTERLY Federal Tax Return, and Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund. Specific Instructions— Where To File Form SS-16 File this form with the Internal Revenue Service Effect of Election Form SS-16 Center for the state in which the religious order is located. This certificate is irrevocable and applies to all Employer Identification Number If the religious order or File with the Internal current and future members of the order. All (EIN) autonomous subdivision is Revenue Service services a member performs in exercising required located in: Center at: duties are considered performed as an employee of If the religious order already files Form 941, be sure Ä Ä the order. The order must pay the social security to show the same EIN on Form SS-16 that you use and Medicare taxes imposed on employees and on your return. Connecticut, Delaware, employers on the wages, as defined later, of each District of Columbia, Illinois, active member. The taxes are reported on Form 941 Foreign Address Indiana, Kentucky, Maine, or 941-X, as appropriate. For details, see Which Enter the information in the following order: city, Maryland, Massachusetts, Department of the Treasury Form To File on Copy B or D. province or state, and country. Follow the country’s Michigan, New Hampshire, Internal Revenue Service Center North Carolina, Ohio, Cincinnati, OH 45999 New Jersey, New York, Retroactive Coverage practice for entering the postal code. Do not Pennsylvania, Rhode Island, abbreviate the country name. When social security and Medicare coverage is South Carolina, Vermont, Virginia, West Virginia, made retroactive to a quarter before the quarter in Effective Date Wisconsin which the certificate is filed, coverage applies only to services performed during the retroactive period This election becomes effective for the period that Alabama, Alaska, Arizona, by persons who were active members when the begins on the first day of: Arkansas, California, services were performed and who are alive on the Colorado, Florida, Georgia, first day of the quarter the certificate is filed. ● The calendar quarter in which the certificate is Hawaii, Idaho, Iowa, Kansas, filed, Louisiana, Minnesota, Department of the Treasury Paying taxes for retroactive coverage. When The calendar quarter after the quarter in which Mississippi, Missouri, Internal Revenue Service Center coverage is made retroactive to cover one or more ● Montana, Nebraska, Ogden, UT 84201 calendar quarters before the quarter in which the the certificate is filed, or Nevada, New Mexico, North certificate is filed, the religious order must report ● Any one of the 20 calendar quarters before the Dakota, Oklahoma, Oregon, and pay the total employer and employee social quarter in which the certificate is filed. South Dakota, Tennessee, security and Medicare taxes for these quarters. File Texas, Utah, Washington, Form 941 or 941-X, as appropriate, for each quarter. Enter one of these dates in the space to the right Wyoming For details, see Which Form To File on Copy B or D. of the address. If the effective date is incorrect for your filing date or is missing, Form SS-16 will be If the religious order is Department of the Treasury returned. not located in any state Internal Revenue Service Center Ogden, UT 84201 File in triplicate with Internal Revenue Service Copy C—To be returned to taxpayer |
Enlarge image | Form SS-16 Certificate of Election of Coverage Send Copies A, B, and C to the (Rev. April 2010) Under the Federal Insurance Contributions Act Department of the Treasury appropriate IRS Internal Revenue Service (For use by religious orders whose members are required to take a vow of poverty) address on Copy A. Full name of religious order (or autonomous subdivision of religious order) Employer identification number Address (include number, street, apt., or suite no.) Effective date (mm/dd/yyyy) (See instructions on Copy C.) Type or print City, town or post office, state, and ZIP code (If you have a foreign address, see instructions on Copy C.) Under penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our current and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our members are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and employers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code. Sign © (Date) here (Signature of authorized official) (Title) (Print or type name of authorized official) (Telephone number) Specific Instructions— Future quarter. If Form SS-16 is made How To File effective the first day of the calendar quarter Forms 941 for retroactive quarters. Enter Forms 941 and 941-X immediately after the calendar quarter in “Form SS-16” and the date you filed Form which Form SS-16 is filed, then Form 941 is Which Form To File due the last day of the calendar month SS-16 in dark, bold letters across the top For the current and future quarters, the taxes following the calendar quarter. margin of page 1 of each Form 941 being are reported on Form 941, Employer’s Retroactive quarters. Under section 3121(r), filed. Attach a copy of Form SS-16 to each QUARTERLY Federal Tax Return. the due date of Forms 941 or 941-X for all Form 941 filed for a retroactive quarter to Form 941. The form that must be filed for retroactive quarters is determined by the date help identify that the return is being filed for each of the retroactive quarters depends on Form SS-16 is filed. The due date for filing retroactive coverage. In the top margin of the whether an original Form 941 was filed for the the returns and paying the tax, for calendar Form SS-16 being attached, enter “Copy” in specific retroactive period. If Form 941 was quarters prior to the quarter in which Form dark, bold letters. never filed for one or more quarters for which SS-16 is filed, is the last day of the calendar You can get Forms 941 for the retroactive this election is effective, the religious order (or month following the calendar quarter in which quarters by phone, mail, or on the Internet. subdivision) must file Forms 941 for those Form SS-16 is filed. If you file and pay by the ● Order prior-year forms and instructions by retroactive quarters. applicable due date, you will not be subject calling 1-800-829-3676. You should receive Form 941-X. If original Forms 941 were filed to failure to file or failure to pay penalties or your order within 10 days. for any of the retroactive quarters for which interest. ● Send your order to the address below. this election is effective, the religious order You should receive a response within 10 days THEN all Forms 941 or must file Forms 941-X, Adjusted Employer’s IF the Form SS-16 941-X for the retroactive after your request is received. QUARTERLY Federal Tax Return or Claim for is filed any day quarters must be filed Internal Revenue Service Refund, for those retroactive quarters. during the . . . and tax paid by . . . 1201 N. Mitsubishi Motorway Form 944. If you were notified to file Form 1 st quarter (January, April 30 Bloomington, IL 61705-6613 February, March) 944, Employer’s ANNUAL Federal Tax Return, ● On IRS.gov, click on “Forms and instead of Form 941, call the IRS for 2nd quarter (April, July 31 Publications,” then on “Previous years.” assistance at 1-800-829-4933 (toll free). If you May, June) Select the year and then scroll down to find have access to TTY/TDD equipment, call Form 941. 1-800-829-4059 (toll free). If you are in a 3rd quarter (July, October 31 foreign country, call 215-516-2000 (not toll August, September) Form 941-X. In the explanation in Part IV of each Form 941-X, enter “Form SS-16” and free). 4th quarter (October, January 31 of next year the date your Form SS-16 was filed. Additional information. See Pub. 15 (Circular November, December) If you are filing Form 941-X for any E), Employer’s Tax Guide, for more retroactive quarter, use the current form. You information about filing or correcting Form Postmark rule. For purposes of determining can get this form through any of the sources 941 or 944. Also see the instructions for Form when returns are due, generally the “received listed above. 941, 941-X, or 944. date” is considered the date Form SS-16 is filed. However, if the religious order selects an Where To File Forms 941 and When To File Forms 941 and effective date that is the first day of the 20th 941-X 941-X calendar quarter preceding the quarter in which Form SS-16 is postmarked but the See the current instructions for Form 941 or Current quarter. If Form SS-16 is made Form SS-16 is received in a later quarter, the 941-X for the list of filing addresses. effective the first day of the calendar quarter IRS will use the postmark date to determine in which the Form SS-16 is filed, then Form th 941 is due the last day of the calendar month the date filed to ensure the intended 20 following the calendar quarter. quarter can be included. File in triplicate with Internal Revenue Service Copy D—Keep for your records |