************************************************************************ ** I. What's New ** ************************************************************************ 9/23/20 1. The IRS recently revised the 2020 Q3 Form 941 (3rd version); the following fields have been modified: DeferredPaymentEmplrShrSSTAmt$ (Line13b) will report deferred amount of social security tax for both employer and employee on Q3 and onward. QlfyWgsPdMarchRtnEmplAmt$ (Line24) will report deferred amount of the employee share of social security tax included on line 13b. QHPExpnssWgsPdMarchRtnEmplAmt$ (Line25) will not be used for 2020 Q3 and onward. Note: For line13b, if reporting 2020 Q2, enter Deferred amount of the employer share of social security tax (excluding employee). For line24, if reporting 2020 Q2, enter Qualified wages paid March 13 through March 31, 2020, for the employee retention credit (second quarter). For line25, if reporting 2020 Q2, enter Qualified health plan expenses allocable to wages reported on line 24. 7/16/20 1. Due to IRS changes of the 2020 Q2 Form 941, the following fields have been added: SocialSecurityQlfyPdSLWageAmt$ Line5a{i}: Qualified sick leave wages SocialSecurityQlfyPdFMLWageAmt$ Line5a{ii}: Qualified family leave wages NrfdblCrQlfySLFMLWagesAmt$ Line11b: Nonrefundable portion of credit for qualified sick and family leave wages NrfdblEmplRtntnCrCOVIDAmt$ Line11c: Nonrefundable portion of employee retention credit DeferredPaymentEmplrShrSSTAmt$ Line13b: Deferred amount of the employer share of social security tax RfdblCrQlfySLFMLWagesAmt$ Line13c: Refundable portion of credit for qualified sick and family leave wages RfdblEmplRtntnCrCOVIDAmt$ Line13d: Refundable portion of credit for qualified sick and family leave wages TotAdvncPymtEmplrCrReqQtrAmt$ Line13f: Total advances received from filing Form(s) 7200 for the quarter QHPExpnssSSQlfyPdSLWageAmt$ Line19: Qualified health plan expenses allocable to qualified sick leave wages QHPExpnssSSQlfyPdFMLWageAmt$ Line20: Qualified health plan expenses allocable to qualified family leave wages QlfyWgsPdRtnEmplCOVIDAmt$ Line21: Qualified wages for the employee retention credit QHPExpnssWgsPdRtnEmplCOVIDmt$ Line22: Qualified health plan expenses allocable to wages reported on line 7 WorkOpportunityCreditAmt$ Line23: Credit from form 5884-C, line 11, for this quarter QlfyWgsPdMarchRtnEmplAmt$ Line24: Qualified wages paid March 13 through March 31, 2020, for the employee retention credit(second quarter) QHPExpnssWgsPdMarchRtnEmplAmt$ Line25: Qualified health plan expenses allocable to wages reported on line 24 Note: You can leave all the values at 0 or entirely skip the “Covid19” lines if company does not qualify for any of the Covid-19 tax credits. More Info: https://www.irs.gov/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities 2. Compiled 'ADDITIONAL INFORMATION', 'Efile Requirement: PIN and Name Control', 'Completion', and 'Misc into' under "III. Instruction" section 3. Revise wordings for the III. Instruction and IV. Troubleshoot section. ********************************************************************** ** II. Schema ** ********************************************************************** "941Container" "Agent", EIN$, Name$, TradeName$, Address$, City$, StateAbbreviation$, Zipcode$, EFIN$, PIN$, Phone$, NameControl$ "Employer", EIN$, Name$, TradeName$, StateCode$, Address$, City$, StateAbbreviation$, Zipcode$, Phone$, BusinessType$, NameControl$, ForeignCountry$, ForeignProvinceORCounty$, ForeignPostalCode$ "Covid19", SocialSecurityQlfyPdSLWageAmt$, SocialSecurityQlfyPdFMLWageAmt$, NrfdblCrQlfySLFMLWagesAmt$, NrfdblEmplRtntnCrCOVIDAmt$, DeferredPaymentEmplrShrSSTAmt$, RfdblCrQlfySLFMLWagesAmt$, RfdblEmplRtntnCrCOVIDAmt$, TotAdvncPymtEmplrCrReqQtrAmt$, QHPExpnssSSQlfyPdSLWageAmt$, QHPExpnssSSQlfyPdFMLWageAmt$, QlfyWgsPdRtnEmplCOVIDAmt$, QHPExpnssWgsPdRtnEmplCOVIDmt$, WorkOpportunityCreditAmt$, QlfyWgsPdMarchRtnEmplAmt$, QHPExpnssWgsPdMarchRtnEmplAmt$ "Q-Info", YearEnd$, QtrEnd$, NumberOfEmployees$, FederalWages$, FederalIncomeTax$, SocialSecurityWages$, SocialSecurityTax$, SocialSecurityTipWages$, SocialSecurityTipTax$, MedicareWages$, MedicareTaxes$, SumColumn2$, TaxDueOnUnreportedTip$, TotalTaxBeforeAdjustment$, FractionOfCents$, SickPay$, GroupTermLifeInsurance$, TotalTaxAfterAdjustment$, TotalDeposit$, CobraPayments$, NumberOfCobra$, TotalOfDepositAndCobraPayments$, BalanceDue$, OverPayment$, DepositStateAbbreviation$, Month1Liabiity$, Month2Liabiity$, Month3Liabiity$, TotalLiabiity$, FinalDate$, AdditionalMedicareWage$, AdditionalMedicareTax$ "CheckBoxes", Line4NoWage$, Line15ApplyNext$, Line15SendRefund$, QuarterlyDespositor$, MonthlyDespositor$, SemiWeeklyDespositor$, FinalReturn$, Seasonal$ "SignHere", SignPIN$, SignName$, SignTitle$, SignDate$, SignPhone$ "Debit", RoutingNumber$, AccountNumber$, AccountType$, AccountOwner$, BankName$, DebitAmount<2500$ "941ScheduleB" "Totals", LiabilityMonth1$, LiabilityMonth2$, LiabilityMonth3$, LiabilityTotal$ "Month1", Day1$, Day2$, Day3$, Day4$, Day5$, Day6$, Day7$, Day8$, Day9$, Day10$, Day11$, Day12$, Day13$, Day14$, Day15$, Day16$, Day17$, Day18$, Day19$, Day20$, Day21$, Day22$, Day23$, Day24$, Day25$, Day26$, Day27$, Day28$, Day29$, Day30$, Day31$ "Month2", Day1$, Day2$, Day3$, Day4$, Day5$, Day6$, Day7$, Day8$, Day9$, Day10$, Day11$, Day12$, Day13$, Day14$, Day15$, Day16$, Day17$, Day18$, Day19$, Day20$, Day21$, Day22$, Day23$, Day24$, Day25$, Day26$, Day27$, Day28$, Day29$, Day30$, Day31$ "Month3", Day1$, Day2$, Day3$, Day4$, Day5$, Day6$, Day7$, Day8$, Day9$, Day10$, Day11$, Day12$, Day13$, Day14$, Day15$, Day16$, Day17$, Day18$, Day19$, Day20$, Day21$, Day22$, Day23$, Day24$, Day25$, Day26$, Day27$, Day28$, Day29$, Day30$, Day31$ ********************************************************************** 1) Example of 941 e-file w/ Sch B using Reporting Agent PIN ********************************************************************** "941Container" "AGENT","99-1234567","I AM A AGENT","DBA AGENT","123 HAPPY AVE","MILPITAS","CA","95035","123456","54321","409-935-8969" "Employer","77-1234568","C&S TECHNOLOGIES","ESMART PAYROLL","","828 N HILLVIEW DR","MILPITAS","CA","95035","409-935-8969","INDI","C&ST","","","" "Covid19","100","50","192.18","92.50","10","5","20","30","25","15","30","25","50","70","60" "Q-Info","2020","JUN","1","300000.00","22000.00","113700","14098.80","0.00","0.00","300000.00","8700.00","23708.10","0.00","45708.10","0.00","0.00","0.00","45708.10","45708.10","0.00","0","45708.10","0.00","0.00","CA","40000.00","5600.00","98.80","45708.10","","100000.00","900.00" "CheckBoxes","0","0","0","0","0","1","0","0" "SignHere","54321","SHERRY CHEN","PAYROLL SPECIALIST","06/30/2020","409-935-8969" "941ScheduleB" "Totals","40000.00","5609.30","98.80","45708.10" "Month1","20000.00","","","","","","","","","","","","","","20000.00","","","","","","","","","","","","","","","","" "Month2","","","","","","","","","","","","5009.30","","","","","","","","","","","","","","315.32","","","","","" "Month3","","","","","","","","","98.80","","","","","","","","","","","","","","","","","","","","","","" ********************************************************************** 2) Example of 941 e-file w/ Sch B for multile clients (Bulk file) using Reporting Agent PIN ********************************************************************** "941Container" "AGENT","99-1234567","I AM A AGENT","DBA AGENT","123 HAPPY AVE","MILPITAS","CA","95035","123456","54321","409-935-8969" "Employer","77-1234568","C&S TECHNOLOGIES","ESMART PAYROLL","","828 N HILLVIEW DR","MILPITAS","CA","95035","409-935-8969","INDI","C&ST","","","" "Covid19","100","50","192.18","92.50","10","5","20","30","25","15","30","25","50","70","60" "Q-Info","2020","JUN","1","300000.00","22000.00","113700","14098.80","0.00","0.00","300000.00","8700.00","23708.10","0.00","45708.10","0.00","0.00","0.00","45708.10","45708.10","0.00","0","45708.10","0.00","0.00","CA","40000.00","5600.00","98.80","45708.10","","100000.00","900.00" "CheckBoxes","0","0","0","0","0","1","0","0" "SignHere","54321","SHERRY CHEN","PAYROLL SPECIALIST","06/30/2020","409-935-8969" "941ScheduleB" "Totals","40000.00","5609.30","98.80","45708.10" "Month1","20000.00","","","","","","","","","","","","","","20000.00","","","","","","","","","","","","","","","","" "Month2","","","","","","","","","","","","5009.30","","","","","","","","","","","","","","315.32","","","","","" "Month3","","","","","","","","","98.80","","","","","","","","","","","","","","","","","","","","","","" "941Container" "AGENT","99-1234567","I AM A AGENT","DBA AGENT","123 HAPPY AVE","MILPITAS","CA","95035","123456","54321","408-935-8969" "Employer","10-0000001","TEST CORPORATION","TESTING","","829 S HILLVIEW DR","MILPITAS","CA","95035","408-123-4567","CORP","TEST","","","" "Covid19","","","","","","","","","","","","","","","" "Q-Info","2020","JUN","2","300000.00","22000.00","113700","14098.80","0.00","0.00","300000.00","8700.00","23698.80","0.00","45698.80","0.00","0.00","0.00","45698.80","0.00","0.00","0","0.00","45698.80","0.00","CA","40000.00","5600.00","98.80","45698.80","","100000.00","900.00" "CheckBoxes","0","0","0","0","0","1","0","0" "SignHere","54321","SHERRY CHEN","PAYROLL SPECIALIST","06/30/2020","409-935-8969" "941ScheduleB" "Totals","40000.00","5600.00","98.80","45698.80" "Month1","20000.00","","","","","","","","","","","","","","10000.00","10000.00","","","","","","","","","","","","","","","" "Month2","","","","","","","","","","","","5000.00","","","","","","","","","","","","","","600.00","","","","","" "Month3","","","","","","","","","98.80","","","","","","","","","","","","","","","","","","","","","","" ********************************************************************** 3) Example of 941 e-file using Business Taxpayer PIN ********************************************************************** "941Container" "Employer","77-1234568","C&S TECHNOLOGIES","ESMART PAYROLL","","828 N HILLVIEW DR","MILPITAS","CA","95035","409-935-8969","INDI","C&ST","","","" "Covid19","","","","","","","","","","","","","","","" "Q-Info","2020","JUN","1","300000.00","22000.00","113700","14098.80","0.00","0.00","300000.00","8700.00","23698.80","0.00","45698.80","0.00","0.00","0.00","45698.80","45698.80","0.00","0","45698.80","0.00","0.00","CA","40000.00","5600.00","98.80","45698.80","","100000.00","900.00" "CheckBoxes","0","0","0","0","1","0","0","0" "SignHere","1234512345","SHERRY CHEN","PAYROLL SPECIALIST","06/30/2020","409-935-8969" Noticed the "AGENT" line does not exist. An IRS issued 10-digit signature PIN is required for the business. ********************************************************************** 4) Example of 941 e-file w/ Sch B for 'Foreign Company' using Reporting Agent PIN ********************************************************************** "941Container" "AGENT","99-1234567","I AM A AGENT","DBA AGENT","123 HAPPY AVE","MILPITAS","CA","95035","123456","12345","409-935-8969","AGEN" "Employer","440123456","MATH 4 KID","DBA I TEACH MATH","","4001 HOME ST.","TORONTO","","","1112223333","CORP","MATH","CANADA","ONTARIO","5" "Covid19","","","","","","","","","","","","","","","" "Q-Info","2020","JUN","1","300000.00","22000.00","113700","14098.80","0.00","0.00","300000.00","8700.00","23698.80","0.00","45698.80","0.00","0.00","0.00","45698.80","45698.80","0.00","0","45698.80","0.00","0.00","CA","40000.00","5600.00","98.80","45698.80","","100000.00","900.00" "CheckBoxes","0","0","0","0","0","1","0","0" "SignHere","12345","SHERRY CHEN","PAYROLL SPECIALIST","06/30/2020","409-935-8969" "941ScheduleB" "Totals","40000.00","5600.00","98.80","45698.80" "Month1","10000.00","","","","","","","","","","","","","","20000.00","","","","","","","","","","","","","","","","10000.00" "Month2","","","","","","","","","","","","5000.00","","","","","","","","","","","","","","600.00","","","","","" "Month3","","","","","","","","","98.80","","","","","","","","","","","","","","","","","","","","","","" ********************************************************************** ** III. Instruction ** ********************************************************************** 1) Do not use 'Reserved characters' in the data field: Comma (,); Quotation Mark ("); Tilde (~); Back Slash (\); Asterisk (*); or Caret (^) Ex1. If the company is named C&S Technologies, Inc, remove the 'comma' (Ex. C&S Technologies Inc). Ex2. If the amount is more than 1000 dollars, enter 1000 (DO NOT enter the comma: 1,000) 2) User may prepare 941 schema in Excel and save the file as 'Comma-delimited txt file' (csv), but will need to enclose quotation marks ("") for each data field. 3) Each data fields must separate with , comma (No space after the ,) 4) The first data field of each record is referred as Record_Id (mandatory) 5) Date fields are formatted MM/DD/YYYY 6) Checkboxes: 0=Blank; 1=Filled in 7) QtrEnd = MAR, JUN, SEP, DEC 8) Please use 2-character abbreviation for the State name (Ex. TX, not Texas). 9) Each 941 must have a minimum of 5 records. For Semiweekly Depository Schedules: filer needs to add another 5 data fields for Schedule B(941): "941ScheduleB" "Totals" "Month1" "Month2" "Month3". Replace Totals and Months with the appropriate amounts. For Monthly Depository Schedules: MonthLiabiity$ fields are required. -If Sch.B is not required, filer can skip records "941ScheduleB" "Totals" "Month1" "Month2" "Month3" or simply leave those data fields blank except Record_Id 10) The first line of the file must be "941Container" 11) SignPIN$ -Enter 5-digit (if you are reporting agent) OR 10-digit (if you are client using client's PIN) 12) BusinessType$ -There are eight business types to choose from: Individual, Corporation, Sole Proprietorship, Partnership, Estate, Trust and Fiduciaries, Government Entity, or Exempt Organization. -If the company is a LLC, filer may use 'Partnership' or 'Corporation' (depending on how the company operates). -When preparing the information, simply use the ‘first four letters’ of business type: Individual = INDI Corporation = CORP Sole Proprietorship = SOLE Partnership = PART Estate = ESTA Trust and Fiduciaries = TRUS Government Entity = GOVE Exempt Organization = EXEM 13) NameControl$ -Name control is a four characters created by the IRS to identify your business (usually based on the first four letters of the company's name). -The four characters can be letters, digits, or combination of both. -If user does now know, they can enter first 4-characters of company name or contact the IRS to verify: 1-800-829-4933 Ex. If company name is ABCD Corporation, enter ABCD. 14) Fraction of cents field (FractionOfCents$) is the only field user may enter 'negative' amount (Ex. -1.50). -Filer cannot report a 'negative' tax (regardless if it's monthly liabilty or schedule B). 15) Filer can pay 941 tax for the company by completing "Debit" record, RoutingNumber$, must consist of 9-digit number. AccountNumber$, must consist of number only. AccountType$, enter 1 for CHECKING account OR 2 for SAVING account. DebitAmount<2500$, enter amount only. Ex. If deposit amount is 2000, enter 2000 (DO NOT include comma or dollar sign: $2,000.00) NOTE: -Company's quarterly tax liability must be less than 2500 to make payment. -Generally, the IRS will debit amount from the bank bank ONLY if efile is accepted. Please check the bank to ensure funds are withdrawn. -If 941 tax liabilty exceeds 2500, client must pay via IRS EFTPS: www.eftps.gov 16) Once the file is completed, double-check contents. 17) Make sure the file is saved as text file (.txt) NOT 'comma-delimited txt file' (.csv). 18) If preparing a 'bulk' file, please put all 941's under a single file and submit. -Volume discount will be given when uploads a 'bulk' file (1st form is 5.95, 2nd~20th form is 3.45 each...). -If user submits a 941 per file, the volume discount will not apply. Ex. Submit file#1 (contain FEIN: 10-0000001) and file#2 (contain FEIN: 10-0000002)... When all files have been uploaded added into the shopping cart, it will be treated as 5.95 per file. 19) DO NOT navigate away from webpage while the page is loading. Ex. After user uploads file or when checkout items from shopping cart. -DO NOT use BACK, STOP, REFRESH, or CLOSE button on the browser. 20) After user submits efile, they can download PDF form next day. 21) Under 'Check E-File Status' option, there is a 'search' feature (on the top), which user can find out # of returns accepted/or rejected. Ex. Status = Reject, Tax year = 2020, or Type = 941. -It is very important to make sure all returns have been processed. -We advise all users to submit returns as early as possible to ensure they have time to revised rejected return. -On the 'Check E-File Status', user can also click 'EXPORT' to download list of return and its status from the account. 22) User may e-file up to 4-quarters period behind. Ex. Current quarter is 2020 Q2, 2019Q2 is the earliest period user can efile. -If user needs to file 941 for prior periods (Ex. 2019 Q1), he may need to file on paper. ********************************************************************** ** IV. Troubleshoot ** ********************************************************************** The most common causes of rejected e-file are following: Error:R0000-157 Message: If 'OnlineFilerPIN' is present in the Return Header, it must match the e-File Database for the EIN it is filed for. Cause: Incorrect PIN entered OR company's efile application is inactive. Solution: -Double-check the PIN entered in the efile, revise, and resubmit efile. -If the 10-digit efile PIN is correct, contact the IRS e-help desk to verify the status of the company's PIN: 1-866-255-0654. Error:R0000-188 Message: The Reporting Agent PIN in the Return Header must match the data in the e-File database. Cause: -In the uploaded file, one or more agent's information was missing from the record(s): Ex. EFIN or Agent's name... -OR, reporting agent's efile application status is inactive. Solution: -Revise the rejected e-file under E-file Status (in the eSmartPayroll account), complete the information, and resubmit. -Login to your e-service account to check on the status: https://www.irs.gov/tax-professionals/e-file-provider-services OR Contact the IRS e-help desk to verify the 'reporting agent efile application' status: 1-866-255-0654 Error:R0000-900-01 Message: The return type indicated in the return header must match the return type established with the IRS for the EIN. Cause: Company may or may not be required to file the form 941 instead, company might need to file 941-PR instead of 941. Solution: Contact the IRS e-help desk to verify company filing status: 1-866-255-0654. Error:R0000-914-01 Message: Taxpayer TIN in the Return Header must not be the same as the TIN of a previously accepted electronic return for the return type and quarter ending period indicated in the tax return. Cause: IRS already received the 941 for the company. Solution: Filer does not need to resubmit 941 efile. However, he may want to contact the IRS and verify what information was submitted: 1-800-829-4933 ********************************************************************** ** V. Need help? ** ********************************************************************** User can reach us with one of the following: Send a message from the eSmartPayroll account: Click (?)Help on the top right-corner. Email: support@esmartpayroll.com **********************************************************************