Schedule R 941: Fill & Download for Free

A 941 is a return required to be filed by an employer. Even when an employer contracts out it’s payroll to a third party, the employer remains responsible for reporting and filing its 941. However, there is one exception — under certain circumstances, a third party may qualify as an authorized agent (a “3504 agent”) or as a “certified PEO”, and can then file an aggregate 941 on behalf of its clients (as well as itself). What makes it an “aggregate 941” is that it includes a Schedule R, which itemizes, for each client (by EIN), on a line-by-line basis, the amounts that would go on the client’s own 941, the total of which is then included in the numbers shown on the aggregate 941 itself. So, if a 3504 agent is filing on behalf of a dozen (or a hundred, or a thousand) clients, its Schedule R is, in effect, 12 (or 100 or 1000) “mini-941’s”, the amounts from which are totaled and carried over to the actual 941. So, in 25 words or less, an “aggregate 941” is a single 941 that Is permitted to be filed on behalf of multiple employers in certain situations.(You didn’t ask, but the employers included on the Schedule R, who don’t have to file their own 941s, still have to file their own 940s. The only employers for whom FUTA can be reported on an aggregate basis are household employers, and, outside of people who employ home healthcare aides through an agency, that’s not usually the type of employer who uses payroll agents that would be authorized to file aggregate returns, anyway.)

Form 941 is an employer’s quarterly employment tax return that is required to be filed to report FICA taxes (Social Security and Medicare) withheld and paid, and Federal income tax withheld, during the quarter. (You can request permission to file annually instead, using Form 944, if your total for the year is less than $1,000.)As already noted, 941’s are due by the end of the month following the quarter to which they relate, starting with the first quarter in which an employer pays wages that are subject to Social Security or Medicare taxes or income tax withholding, and any subsequent quarter whether or not it pays any wages at all. Unlike what one response stated, however, there is no employee information reported on a 941 — no Social Security Numbers, no individual tax amounts, etc.; everything is reported on a “per employer” basis. (In fact, “aggregate” 941’s can be filed on behalf of multiple employers by certain PEOs and payroll reporting agents, who do payroll for multiple employers. In those cases, there is a Schedule R attached, that lists each employer, by EIN, and gives that employer’s specific information, so it’s like a separate 941 for each employer.)

Yahoo Fantasy Football has Collins as the 13th-ranked RB, predicting 11.25 points versus Pittsburgh. They have Williams as the 27th-ranked WR, predicting 8.41 vs. San Francisco.Another trusted source has Collins as the 19th RB while Williams is the 38th WR.In very general terms, RBs are worth more than WRs. An example: tally the top five RBs from 2017 in terms of points scored, versus the top five WRs. RBs ~ 1288 points, WRs ~ 941.Many people would simply look at the predicted points and take Collins because he is predicted to score more. But we’re better than that, aren’t we?More savvy FF team owners look at the schedule, the relative strength of the opponent each faces, the specific success rate of players against that team at the respective position (how well have RBs fared against the Steelers this year?, etc.). And, they’d review both the number of points scored this year, and the variability of the scoring each week so far, to see how much they could count on that player, keeping in mind that “recency bias” is real, except when it isn’t.But we’re better than that, too.I use the following advanced metrics to determine my starters (remember to think holistically as you progress through this exercise).A. Four letters in each players first name. That’s G O O D. If they only have three letters, it would be B A D for them. Five letters? G R E A T. Two letters? N O. Six letters? D A N G E R. Seven letters? S U C C E S S, or C A U T I O N (if their first name starts with a C). One letter? Nah, who the hell rosters a guy with a single letter first name?B. More stats: do a sixth-order frequency analysis of the letters in the players entire name (middle name included, as well as II, or III, or Junior, but not Jr.). What is the chance that a name like Ertz is real, in comparison to Jones? I have developed a tool to do this, and can make it available for a modest fee. It performs parametric regressions in a 11-fold / 7-dimension universe for 2.07 trillion iterations, Each run takes about 87 hours, so I need to feed it the data early each week.C. Haircut and facial hair. Lack of same or abundant excess? You probably already know the answer to this one for each player, it’s obvious, but it is the final element in my sit/start analysis.One final tidbit: if either of the players has ever let you down, if you’ve ever kept them on your roster hoping they’d do good, and then you dump them, only to have them go off like a bottle rocket once they’re on someone else’s team, spurn them. They can burn in Hell! However, if one of them has consistently performed very well while they’re riding your bench (not starting), and then when you start them, suddenly they aren’t worth a bucket of pig poo, that is a sure sign that you, like all fantasy football managers, and all pundits, can be wrong. Woefully wrong.A? Alex or Mike, it’s wash here.B? Alex Collins 3.0094277834. Mike Williams 3.0094277881. Heavily favoring Williams.C? If Collins still gots the dreads, then the nod goes to Williams.Resultant advice: start Mike Williams.