Instructions for IRS Form 943 - Employer's Annual Federal Tax Return for Agricultural Employees 2018

January 1, 2018 "Instructions For Irs Form 943 - Employer's Annual Federal Tax Return For Agricultural Employees" contain the updated filing procedures for the IRS-issued Form 943. Download your copy of the instructions by clicking the link below.

IRS Form 943 is tax form released and collected by the Internal Revenue Service of the United States.

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2018
Department of the Treasury
Internal Revenue Service
Instructions for Form 943
Employer's Annual Federal Tax Return for Agricultural Employees
Section references are to the Internal Revenue Code
apply through the IRS Online Registration System at
unless otherwise noted.
IRS.gov/CPEO.
Future Developments
Qualified small business payroll tax credit for in-
creasing research activities. For tax years beginning
For the latest information about developments related to
after 2015, a qualified small business may elect to claim
Form 943 and its instructions, such as legislation enacted
up to $250,000 of its credit for increasing research
after they were published, go to IRS.gov/Form943.
activities as a payroll tax credit against the employer's
What's New
share of social security tax. The payroll tax credit must be
elected on an original income tax return that is timely filed
New filing addresses. The filing addresses have
(including extensions). The portion of the credit used
changed for some employers. See
Where To
File, later,
against the employer's share of social security tax is
before filing your return.
allowed in the first calendar quarter beginning after the
date that the qualified small business filed its income tax
Social security and Medicare tax for 2018. The social
return. The first Form 943 that you can claim this credit on
security tax rate is 6.2% each for the employee and
is Form 943 filed for calendar year 2017. The election and
employer, unchanged from 2017. The social security
determination of the credit amount that will be used
wage base limit is $128,400.
against the employer's share of social security tax are
The Medicare tax rate is 1.45% each for the employee
made on Form 6765, Credit for Increasing Research
and employer, unchanged from 2017. There is no wage
Activities. The amount from Form 6765, line 44, must then
base limit for Medicare tax.
be reported on Form 8974, Qualified Small Business
Reminders
Payroll Tax Credit for Increasing Research Activities.
Form 8974 is used to determine the amount of the credit
Certification program for professional employer or-
that can be used in the current year. The amount from
ganizations. The Tax Increase Prevention Act of 2014
Form 8974, line 12, is reported on Form 943, line 12. If
required the IRS to establish a voluntary certification
you're claiming the research payroll tax credit on your
program for professional employer organizations (PEOs).
Form 943, you must attach Form 8974 to Form 943. For
PEOs handle various payroll administration and tax
more information about the payroll tax credit, see Notice
reporting responsibilities for their business clients and are
2017-23, 2017-16 I.R.B. 1100, available at
IRS.gov/irb/
typically paid a fee based on payroll costs. To become
2017-16_IRB#NOT-2017-23. Also see
Adjusting tax
and remain certified under the certification program,
liability for the qualified small business payroll tax credit
certified professional employer organizations (CPEOs)
for increasing research activities reported on line
12, later.
must meet various requirements described in sections
Work opportunity tax credit for qualified tax-exempt
3511 and 7705 and related published guidance.
organizations hiring qualified veterans. The work
Certification as a CPEO may affect the employment tax
opportunity tax credit is available for eligible unemployed
liabilities of both the CPEO and its customers. A CPEO is
veterans who begin work on or after November 22, 2011,
generally treated as the employer of any individual who
and before January 1, 2020. Qualified tax-exempt
performs services for a customer of the CPEO and is
organizations that hire eligible unemployed veterans can
covered by a contract described in section 7705(e)(2)
claim the work opportunity tax credit against their payroll
between the CPEO and the customer (CPEO contract),
tax liability using Form 5884-C. For more information, go
but only for wages and other compensation paid to the
to IRS.gov/WOTC.
individual by the CPEO. For more information, go to
Social security wage base for 2019. The maximum
IRS.gov/CPEO. Also see Rev. Proc. 2017-14, 2017-3
amount of wages subject to the social security tax for
I.R.B. 426, available at
IRS.gov/irb/
2019 will be discussed in the December 2018 revision of
2017-03_IRB#RP-2017-14.
Pub. 51.
Schedule R (Form 943), Allocation Schedule for Ag-
COBRA premium assistance credit. Effective for tax
gregate Form 943 Filers. Agents approved by the IRS
periods beginning after 2013, the credit for COBRA
under section 3504 and CPEOs must complete and file
premium assistance payments can't be claimed on Form
the Schedule R (Form 943) each time they file an
943. Instead, after filing your Form 943, file Form 943-X,
aggregate Form 943. To request approval to act as an
Adjusted Employer's Annual Federal Tax Return for
agent for an employer under section 3504, the agent must
Agricultural Employees or Claim for Refund, to claim the
file Form 2678 with the IRS. Form 2678 must be
COBRA premium assistance credit. Filing a Form 943-X
previously filed and approved by the IRS before filing
before filing a Form 943 for the year may result in errors or
Schedule R. To become a CPEO, the organization must
Oct 11, 2018
Cat. No. 25976L
2018
Department of the Treasury
Internal Revenue Service
Instructions for Form 943
Employer's Annual Federal Tax Return for Agricultural Employees
Section references are to the Internal Revenue Code
apply through the IRS Online Registration System at
unless otherwise noted.
IRS.gov/CPEO.
Future Developments
Qualified small business payroll tax credit for in-
creasing research activities. For tax years beginning
For the latest information about developments related to
after 2015, a qualified small business may elect to claim
Form 943 and its instructions, such as legislation enacted
up to $250,000 of its credit for increasing research
after they were published, go to IRS.gov/Form943.
activities as a payroll tax credit against the employer's
What's New
share of social security tax. The payroll tax credit must be
elected on an original income tax return that is timely filed
New filing addresses. The filing addresses have
(including extensions). The portion of the credit used
changed for some employers. See
Where To
File, later,
against the employer's share of social security tax is
before filing your return.
allowed in the first calendar quarter beginning after the
date that the qualified small business filed its income tax
Social security and Medicare tax for 2018. The social
return. The first Form 943 that you can claim this credit on
security tax rate is 6.2% each for the employee and
is Form 943 filed for calendar year 2017. The election and
employer, unchanged from 2017. The social security
determination of the credit amount that will be used
wage base limit is $128,400.
against the employer's share of social security tax are
The Medicare tax rate is 1.45% each for the employee
made on Form 6765, Credit for Increasing Research
and employer, unchanged from 2017. There is no wage
Activities. The amount from Form 6765, line 44, must then
base limit for Medicare tax.
be reported on Form 8974, Qualified Small Business
Reminders
Payroll Tax Credit for Increasing Research Activities.
Form 8974 is used to determine the amount of the credit
Certification program for professional employer or-
that can be used in the current year. The amount from
ganizations. The Tax Increase Prevention Act of 2014
Form 8974, line 12, is reported on Form 943, line 12. If
required the IRS to establish a voluntary certification
you're claiming the research payroll tax credit on your
program for professional employer organizations (PEOs).
Form 943, you must attach Form 8974 to Form 943. For
PEOs handle various payroll administration and tax
more information about the payroll tax credit, see Notice
reporting responsibilities for their business clients and are
2017-23, 2017-16 I.R.B. 1100, available at
IRS.gov/irb/
typically paid a fee based on payroll costs. To become
2017-16_IRB#NOT-2017-23. Also see
Adjusting tax
and remain certified under the certification program,
liability for the qualified small business payroll tax credit
certified professional employer organizations (CPEOs)
for increasing research activities reported on line
12, later.
must meet various requirements described in sections
Work opportunity tax credit for qualified tax-exempt
3511 and 7705 and related published guidance.
organizations hiring qualified veterans. The work
Certification as a CPEO may affect the employment tax
opportunity tax credit is available for eligible unemployed
liabilities of both the CPEO and its customers. A CPEO is
veterans who begin work on or after November 22, 2011,
generally treated as the employer of any individual who
and before January 1, 2020. Qualified tax-exempt
performs services for a customer of the CPEO and is
organizations that hire eligible unemployed veterans can
covered by a contract described in section 7705(e)(2)
claim the work opportunity tax credit against their payroll
between the CPEO and the customer (CPEO contract),
tax liability using Form 5884-C. For more information, go
but only for wages and other compensation paid to the
to IRS.gov/WOTC.
individual by the CPEO. For more information, go to
Social security wage base for 2019. The maximum
IRS.gov/CPEO. Also see Rev. Proc. 2017-14, 2017-3
amount of wages subject to the social security tax for
I.R.B. 426, available at
IRS.gov/irb/
2019 will be discussed in the December 2018 revision of
2017-03_IRB#RP-2017-14.
Pub. 51.
Schedule R (Form 943), Allocation Schedule for Ag-
COBRA premium assistance credit. Effective for tax
gregate Form 943 Filers. Agents approved by the IRS
periods beginning after 2013, the credit for COBRA
under section 3504 and CPEOs must complete and file
premium assistance payments can't be claimed on Form
the Schedule R (Form 943) each time they file an
943. Instead, after filing your Form 943, file Form 943-X,
aggregate Form 943. To request approval to act as an
Adjusted Employer's Annual Federal Tax Return for
agent for an employer under section 3504, the agent must
Agricultural Employees or Claim for Refund, to claim the
file Form 2678 with the IRS. Form 2678 must be
COBRA premium assistance credit. Filing a Form 943-X
previously filed and approved by the IRS before filing
before filing a Form 943 for the year may result in errors or
Schedule R. To become a CPEO, the organization must
Oct 11, 2018
Cat. No. 25976L
delays in processing your Form 943-X. For more
Timeliness of federal tax deposits. If a deposit is
information, go to IRS.gov/COBRACredit.
required to be made on a day that isn't a business day, the
deposit is considered timely if it is made by the close of
If you're entitled to claim the COBRA premium
the next business day. A business day is any day other
assistance credit, but aren't otherwise required to
TIP
than a Saturday, Sunday, or legal holiday. The term “legal
file Form 943, file a Form 943 with -0- entered on
holiday” for deposit purposes includes only those legal
line 15 before filing a Form 943-X to claim the credit.
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in section 7 of Pub. 51.
If you change your business name, business ad-
dress, or responsible party. Notify the IRS
Electronic filing and payment. Now, more than ever
immediately if you change your business name, business
before, businesses can enjoy the benefits of filing tax
address, or responsible party.
returns and paying their federal taxes electronically.
Write to the IRS office where you file your returns (using
Whether you rely on a tax professional or handle your own
the Without a payment address under
Where To
File,
taxes, the IRS offers you convenient programs to make
later) to notify the IRS of any business name change. See
filing and paying easier. Spend less time and worry on
Pub. 1635 to see if you need to apply for a new employer
taxes and more time running your business. Use e-file and
identification number (EIN).
EFTPS to your benefit.
Complete and mail Form 8822-B to notify the IRS of a
For e-file, go to
IRS.gov/EmploymentEfile
for additional
business address or responsible party change. Don't mail
information. A fee may be charged to file electronically.
Form 8822-B with your Form 943. For a definition of
For EFTPS, go to
EFTPS.gov
or call EFTPS Customer
“responsible party,” see the Instructions for Form SS-4.
Service at 800-555-4477 or 800-733-4829 (TDD) for
additional information.
Correcting a previously filed Form 943. If you
discover an error on a previously filed Form 943, make the
If you're filing your tax return or paying your
correction using Form 943-X. Form 943-X is filed
federal taxes electronically, a valid EIN is required
!
separately from Form 943. For more information, see the
at the time the return is filed or the payment is
CAUTION
Instructions for Form 943-X, section 9 of Pub. 51, or go to
made. If a valid EIN isn't provided, the return or payment
IRS.gov/CorrectingEmploymentTaxes.
won't be processed. This may result in penalties. See
Employer Identification Number (EIN), Name, Trade
Federal tax deposits must be made by electronic
Name, and
Address, later, for more information about
funds transfer (EFT). You must use EFT to make all
applying for an EIN.
federal tax deposits. Generally, an EFT is made using the
Electronic Federal Tax Payment System (EFTPS). If you
Electronic funds withdrawal (EFW). If you file Form
don't want to use EFTPS, you can arrange for your tax
943 electronically, you can e-file and use EFW to pay the
professional, financial institution, payroll service, or other
balance due in a single step using tax preparation
trusted third party to make electronic deposits on your
software or through a tax professional. However, don't use
behalf. Also, you may arrange for your financial institution
EFW to make federal tax deposits. For more information
to initiate a same-day wire payment on your behalf.
on paying your taxes using EFW, go to IRS.gov/EFW.
EFTPS is a free service provided by the Department of
Credit or debit card payments. You can pay the
Treasury. Services provided by your tax professional,
balance due shown on Form 943 by credit or debit card.
financial institution, payroll service, or other third party
Your payment will be processed by a payment processor
may have a fee.
who will charge a processing fee. Don't use a credit or
For more information on making tax deposits, see
debit card to make federal tax deposits. For more
section 7 of Pub. 51. To get more information about
information on paying your taxes with a credit or debit
EFTPS or to enroll in EFTPS, go to EFTPS.gov, or call
card, go to IRS.gov/PayByCard.
800-555-4477 or 800-733-4829 (TDD). Additional
Online payment agreement. You may be eligible to
information about EFTPS is also available in Pub. 966.
apply for an installment agreement online if you can't pay
For an EFTPS deposit to be on time, you must
the full amount of tax you owe when you file your return.
submit the deposit by 8 p.m. Eastern time the day
!
For more information, see
What if you can't pay in
full,
before the date the deposit is due.
later.
CAUTION
Same-day wire payment option. If you fail to submit a
Paid preparers. If you use a paid preparer to complete
deposit transaction on EFTPS by 8 p.m. Eastern time the
Form 943, the paid preparer must complete and sign the
day before the date a deposit is due, you can still make
paid preparer's section of the form.
your deposit on time by using the Federal Tax Collection
Outsourcing payroll duties. Generally, as an employer,
Service (FTCS) to make a same-day wire payment. To
you're responsible to ensure that tax returns are filed and
use the same-day wire payment method, you will need to
deposits and payments are made, even if you contract
make arrangements with your financial institution ahead of
with a third party to perform these acts. You remain
time. Please check with your financial institution regarding
responsible if the third party fails to perform any required
availability, deadlines, and costs. Your financial institution
action. Before you choose to outsource any of your payroll
may charge you a fee for payments made this way. To
and related tax duties (that is, withholding, reporting, and
learn more about the information you will need to give
paying over social security, Medicare, FUTA, and income
your financial institution to make a same-day wire
taxes) to a third-party payer, such as a payroll service
payment, go to IRS.gov/SameDayWire.
provider or reporting agent, go to
IRS.gov/
-2-
Instructions for Form 943 (2018)
OutsourcingPayrollDuties
for helpful information on this
pay wages, you must withhold—or take out of your
topic. If a CPEO pays wages and other compensation to
employees' pay—certain amounts for federal income tax,
an individual performing services for you, and the services
social security tax, and Medicare tax. You must also
are covered by a contract described in section 7705(e)(2)
withhold Additional Medicare Tax from wages you pay to
between you and the CPEO (CPEO contract), then the
an employee in excess of $200,000 in a calendar year.
CPEO is generally treated as the employer, but only for
Under the withholding system, taxes withheld from your
wages and other compensation paid to the individual by
employees are credited to your employees in payment of
the CPEO. However, with respect to certain employees
their tax liabilities.
covered by a CPEO contract, a customer may also be
Federal law also requires you to pay any liability for the
treated as an employer of the employees and,
employer's portion of social security tax and Medicare tax.
consequently, may also be liable for federal employment
This portion of social security tax and Medicare tax isn't
taxes imposed on wages and other compensation paid by
withheld from employees.
the CPEO to such employees. For more information on
the different types of third-party payer arrangements, see
If you have household employees working in your
section 16 in Pub. 15.
private home on your farm operated for a profit, they aren't
considered to be farm employees. To report social
Disregarded entities and qualified subchapter S sub-
security tax, Medicare tax, Additional Medicare Tax, and
sidiaries (QSubs). Eligible single-owner disregarded
federal income tax withholding on the wages of household
entities and QSubs are treated as separate entities for
employees, you may either:
employment tax purposes. Eligible single-member entities
that haven't elected to be taxed as corporations must
File Schedule H (Form 1040) with your Form 1040, or
report and pay employment taxes on wages paid to their
Include the wages with your farm employees' wages on
employees using the entities' own names and EINs. See
Form 943.
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
(iv).
If you paid wages to other nonfarm workers, don't
report these on Form 943. Taxes on wages paid to
How to get forms and publications. You can download
nonfarm workers are reported on Form 941 or 941-SS,
or print some of the forms and publications you may need
Employer's QUARTERLY Federal Tax Return, or Form
on IRS.gov/Forms. Otherwise, you can go to
IRS.gov/
944, Employer's ANNUAL Federal Tax Return. See Pub.
OrderForms
to place an order and have forms mailed to
926 for more information about household employees.
you. You should receive your order within 10 business
days.
Who Must File
Telephone help. You can call the IRS Business and
File Form 943 if you paid wages to one or more
Specialty Tax Line toll free at 800-829-4933 or
farmworkers and the wages were subject to social
800-829-4059 (TDD/TTY for persons who are deaf, hard
security and Medicare taxes or federal income tax
of hearing, or have a speech disability) Monday–Friday
withholding under the tests discussed next. For more
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
information on farmworkers and wages, see Pub. 51.
follow Pacific time) for answers to your questions about
After you file your first Form 943, you must file a return
completing Form 943 and tax deposit rules.
for each year, even if you have no taxes to report, until
Photographs of Missing Children
you file a final return. You’re encouraged to file Form 943
electronically. Go to
IRS.gov/EmploymentEfile
for more
The IRS is a proud partner with the
National Center for
information on electronic filing.
Missing & Exploited Children®
(NCMEC). Photographs of
missing children selected by the Center may appear in
The $150 Test or the $2,500 Test
instructions on pages that would otherwise be blank. You
All cash wages that you pay to farmworkers are subject to
can help bring these children home by looking at the
social security and Medicare taxes and federal income tax
photographs and calling 1-800-THE-LOST
withholding for any calendar year for which you meet
(1-800-843-5678) if you recognize a child.
either of the tests listed below.
General Instructions
You pay an employee cash wages of $150 or more in a
Purpose of Form 943
year for farmwork (count all wages paid on a time,
piecework, or other basis). The $150 test applies
These instructions give you some background information
separately to each farmworker that you employ. If you
about Form 943. They tell you who must file Form 943,
employ a family of workers, each member is treated
how to complete it line by line, and when and where to file
separately. Don't count wages paid by other employers.
it.
The total (cash and noncash) wages that you pay to all
farmworkers is $2,500 or more.
If you want more in-depth information about payroll tax
topics relating to Form 943, see Pub. 51 or go to
IRS.gov/
If the $2,500-or-more test for the group isn't met, the
EmploymentTaxes. For tax information relevant to
$150-or-more test for an individual still applies. Similarly, if
agricultural employers, go to
IRS.gov/
the $150-or-more test is not met for any individual, the
AgricultureTaxCenter.
$2,500-or-more test for the group still applies.
Federal law requires you, as an employer, to withhold
Exceptions. Special rules apply to certain
certain taxes from your employees' pay. Each time you
hand-harvest laborers who receive less than $150 in
-3-
Instructions for Form 943 (2018)
annual cash wages. For more information, see section 4
mailing address can be found on Form W-3 under Where
of Pub. 51.
To File Paper Forms. If you're required to file 250 or more
Forms W-2, you must file them electronically unless the
When To File
IRS granted you a waiver. Even if you're required to file
For 2018, file Form 943 by January 31, 2019. However, if
less than 250 Forms W-2, we encourage you to take
you made deposits on time in full payment of the taxes
advantage of electronic filing.
due for the year, you may file the return by February 11,
Filing electronically. Visit the SSA's Employer W-2
2019.
Filing Instructions & Information website at
SSA.gov/employer
for information about filing Forms W-2
If we receive your return after the due date, we will treat
electronically. Electronically filed forms are due by
your return as filed on time if the envelope containing your
January 31, 2019. The SSA prepares Form W-3 based on
return is properly addressed, contains sufficient postage,
your electronically filed Form W-2; a separate Form W-3
and is postmarked by the U.S. Postal Service on or before
isn't needed.
the due date, or sent by an IRS-designated private
delivery service (PDS) on or before the due date.
Form 1099-MISC
However, if you don't follow these guidelines, we will
Both paper and electronically filed 2018 Forms
consider your return filed when it is actually received. For
1099-MISC that report nonemployee compensation must
more information about PDSs, see
Where To
File, later.
be filed with the IRS by January 31, 2019. Generally, file
Forms W-2 and W-3
Form 1099-MISC if you pay at least $600 in rents,
services, and other miscellaneous payments in your
By January 31, 2019, give Form W-2 to each employee
farming business to an individual (for example, an
who was working for you at the end of 2018. If an
accountant, an attorney, or a veterinarian) who isn't your
employee stops working for you before the end of the
employee. Payments made to corporations for medical
year, give him or her Form W-2 any time after employment
and health care payments, including payments made to
ends but no later than January 31, 2019. If the employee
veterinarians, generally must be reported on Form 1099.
asks you for Form W-2, give him or her the completed
Compensation of $600 or more paid in a calendar year to
form within 30 days of the request or the last wage
an H-2A visa agricultural worker who didn't give you a
payment, whichever is later.
valid TIN is also reported on Form 1099-MISC; you must
Compensation paid to H-2A visa holders. Report
withhold federal income tax from these payments under
compensation of $600 or more paid to foreign agricultural
the backup withholding rules. For more information about
workers who entered the country on H-2A visas in box 1 of
filing Form 1099-MISC, see the Instructions for Form
Form W-2. Compensation paid to H-2A workers for
1099-MISC.
agricultural labor performed in connection with H-2A visas
Where To File
isn't subject to social security and Medicare taxes, and
therefore shouldn't be reported as wages subject to social
The filing address may have changed for your
security tax (line 2), Medicare tax (line 4), or Additional
return due January 31, 2019; see
Table
1, later,
!
Medicare Tax withholding (line 6) on Form 943, and
before filing your return. Additionally, the filing
shouldn't be reported as social security wages (box 3) or
CAUTION
addresses have changed for returns filed after June 17,
Medicare wages (box 5) on Form W-2.
2019. If you’re filing your return on or before June 17,
An employer isn't required to withhold federal income
2019, use the address provided in Table 1. If you’re filing
tax from compensation paid to an H-2A worker for
your return after June 17, 2019, use the address provided
agricultural labor performed in connection with this visa
in
Table
2.
unless the worker asks for withholding and the employer
You’re encouraged to file Form 943 electronically. Go
agrees. In this case, the worker must give the employer a
to
IRS.gov/EmploymentEfile
for more information on
completed Form W-4. Federal income tax withheld is
electronic filing. If you file a paper return, where you file
reported on Form 943, line 8, and in box 2 of Form W-2.
depends on whether you include a payment with Form
These reporting rules apply when the H-2A worker
943. Mail your return to the address listed for your location
provides his or her taxpayer identification number (TIN) to
in the tables that follow.
the employer. For the rules relating to backup withholding
and reporting when the H-2A worker doesn't provide a
PDSs can't deliver to P.O. boxes. You must use the
TIN, see the Instructions for Form 1099-MISC and the
U.S. Postal Service to mail an item to a P.O. box address.
Instructions for Form 945. For more information on foreign
Go to
IRS.gov/PDS
for the current list of PDSs. For the
agricultural workers on H-2A visas, go to IRS.gov/H2A.
IRS mailing address to use if you’re using a PDS, go to
Filing on paper forms. By January 31, 2019, send Copy
IRS.gov/PDSstreetAddresses. Select the mailing address
A of all Forms W-2 with Form W-3, Transmittal of Wage
listed on the webpage that is in the same state as the
and Tax Statements, to the Social Security Administration
address to which you would mail returns filed without a
(SSA) if you're filing less than 250 paper Forms W-2. The
payment, as provided in Table 1 or Table 2.
-4-
Instructions for Form 943 (2018)
Table 1. Mailing Addresses for Returns Filed January 1, 2019, Through June 17, 2019
If you’re in . . .
Without a payment . . .
With a payment . . .
Connecticut, Delaware, District of Columbia, Florida, Indiana, Maine,
Department of the Treasury
Internal Revenue Service
Maryland, Massachusetts, New Hampshire, New Jersey, New York,
Internal Revenue Service
P.O. Box 804523
North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina,
Cincinnati, OH 45999-0008
Cincinnati, OH 45280-4523
Vermont, Virginia, West Virginia
Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
P.O. Box 806533
Kansas City, MO 64999-0008
Cincinnati, OH 45280-6533
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii,
Department of the Treasury
Internal Revenue Service
Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri,
Internal Revenue Service
P.O. Box 932200
Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma,
Ogden, UT 84201-0008
Louisville, KY 40293-2200
Oregon, South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place of business in any state
Internal Revenue Service
Internal Revenue Service
P.O. Box 409101
P.O. Box 932200
Ogden, UT 84409
Louisville, KY 40293-2200
Special filing address for exempt organizations; federal, state, and
Department of the Treasury
Internal Revenue Service
local governmental entities; and Indian tribal governmental entities,
Internal Revenue Service
P.O. Box 932200
regardless of location
Ogden, UT 84201-0008
Louisville, KY 40293-2200
Table 2. Mailing Addresses for Returns Filed After June 17, 2019
If you’re in . . .
Without a payment . . .
With a payment . . .
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,
Department of the Treasury
Internal Revenue Service
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire,
Internal Revenue Service
P.O. Box 806533
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode
Kansas City, MO 64999-0006
Cincinnati, OH 45280-6533
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
Department of the Treasury
Internal Revenue Service
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,
Internal Revenue Service
P.O. Box 932200
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,
Ogden, UT 84201-0046
Louisville, KY 40293-2200
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place of business in any state
Internal Revenue Service
Internal Revenue Service
P.O. Box 409101
P.O. Box 932200
Ogden, UT 84409
Louisville, KY 40293-2200
Special filing address for exempt organizations; federal, state, and
Department of the Treasury
Internal Revenue Service
local governmental entities; and Indian tribal governmental entities,
Internal Revenue Service
P.O. Box 932200
regardless of location
Ogden, UT 84201-0046
Louisville, KY 40293-2200
Depositing Taxes
Your filing address may have changed from that
used to file your employment tax return in prior
!
If your total taxes after adjustments and credits (line 13)
years. Don't send Form 943 or any payments to
CAUTION
are less than $2,500 for the year, you can pay the tax due
the SSA.
with your return if you file on time. If your total taxes after
adjustments and credits (line 13) are $2,500 or more for
Reconciliation of Form 943 to Forms
the year, you must make deposits by EFT throughout the
W-2 and W-3
year in accordance with your deposit schedule. There are
two deposit schedules—monthly or semiweekly—for
Certain amounts reported on Form 943 for 2018 should
determining when you must deposit. Before the beginning
agree with the Form W-2 totals reported on the 2018 Form
of each calendar year, you must determine which of the
W-3. The amounts from Form 943 that should agree with
two deposit schedules you must use. See section 7 of
the related boxes on Form W-3 are: federal income tax
Pub. 51 for information and rules concerning federal tax
withheld (line 8 and box 2), social security wages (line 2
deposits and to determine your status as a monthly or
and box 3), and Medicare wages (line 4 and box 5). If the
semiweekly schedule depositor.
amounts don't agree, you may be contacted by the IRS or
Penalties and Interest
the SSA. For more information, see section 11 of Pub. 51.
Keep all records that show why the totals don't match.
You can avoid paying penalties and interest if you do all of
the following.
-5-
Instructions for Form 943 (2018)

Download Instructions for IRS Form 943 - Employer's Annual Federal Tax Return for Agricultural Employees 2018

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