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

This document contains official instructions for IRS Form 943, Employer's Annual Federal Tax Return for Agricultural Employees - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 943 is available for download through this link.

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

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2019
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
action. Before you choose to outsource any of your payroll
unless otherwise noted.
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
Future Developments
taxes) to a third-party payer, such as a payroll service
provider or reporting agent, go to
IRS.gov/
For the latest information about developments related to
OutsourcingPayrollDuties
for helpful information on this
Form 943 and its instructions, such as legislation enacted
topic. If a CPEO pays wages and other compensation to
after they were published, go to IRS.gov/Form943.
an individual performing services for you, and the services
What's New
are covered by a contract described in section 7705(e)(2)
between you and the CPEO (CPEO contract), then the
New filing addresses. The filing addresses have
CPEO is generally treated for employment tax purposes
changed for some employers. See
Where To
File, later,
as the employer, but only for wages and other
before filing your return.
compensation paid to the individual by the CPEO.
Social security and Medicare tax for 2019. The social
However, with respect to certain employees covered by a
security tax rate is 6.2% each for the employee and
CPEO contract, you may also be treated as an employer
employer, unchanged from 2018. The social security
of the employees and, consequently, may also be liable
wage base limit is $132,900.
for federal employment taxes imposed on wages and
other compensation paid by the CPEO to such
The Medicare tax rate is 1.45% each for the employee
employees. For more information on the different types of
and employer, unchanged from 2018. There is no wage
third-party payer arrangements, see section 16 in Pub. 15.
base limit for Medicare tax.
Reminders
Schedule R (Form 943), Allocation Schedule for Ag-
gregate Form 943 Filers. Agents approved by the IRS
Certification program for professional employer or-
under section 3504 and CPEOs must complete and file
ganizations (PEOs). The Stephen Beck Jr., Achieving a
the Schedule R (Form 943) each time they file an
Better Life Experience Act of 2014 required the IRS to
aggregate Form 943. To request approval to act as an
establish a voluntary certification program for PEOs.
agent for an employer under section 3504, the agent must
PEOs handle various payroll administration and tax
file Form 2678 with the IRS. Form 2678 must be
reporting responsibilities for their business clients and are
previously filed and approved by the IRS before filing
typically paid a fee based on payroll costs. To become
Schedule R. To become a CPEO, the organization must
and remain certified under the certification program,
apply through the IRS Online Registration System at
certified professional employer organizations (CPEOs)
IRS.gov/CPEO. CPEOs file Form 8973, Certified
must meet various requirements described in sections
Professional Employer Organization/Customer Reporting
3511 and 7705 and related published guidance.
Agreement, to notify the IRS that they started or ended a
Certification as a CPEO may affect the employment tax
service contract with a customer.
liabilities of both the CPEO and its customers. A CPEO is
CPEOs generally must file Form 943 and Schedule R
generally treated for employment tax purposes as the
(Form 943) electronically. For more information about a
employer of any individual who performs services for a
CPEO's requirement to file electronically, see Regulations
customer of the CPEO and is covered by a contract
section 31.3511-1(g)(2).
described in section 7705(e)(2) between the CPEO and
Qualified small business payroll tax credit for in-
the customer (CPEO contract), but only for wages and
creasing research activities. For tax years beginning
other compensation paid to the individual by the CPEO.
after 2015, a qualified small business may elect to claim
To become a CPEO, the organization must apply through
up to $250,000 of its credit for increasing research
the IRS Online Registration System. For more information
activities as a payroll tax credit against the employer's
or to apply to become a CPEO, go to IRS.gov/CPEO.
share of social security tax. The payroll tax credit must be
CPEOs generally must file Form 943 and Schedule R
elected on an original income tax return that is timely filed
(Form 943), Allocation Schedule for Aggregate Form 943
(including extensions). The portion of the credit used
Filers, electronically. For more information about a
against the employer's share of social security tax is
CPEO's requirement to file electronically, see Regulations
allowed in the first calendar quarter beginning after the
section 31.3511-1(g)(2).
date that the qualified small business filed its income tax
Outsourcing payroll duties. Generally, as an employer,
return. The first Form 943 that you can claim this credit on
you're responsible to ensure that tax returns are filed and
is Form 943 filed for calendar year 2017. The election and
deposits and payments are made, even if you contract
determination of the credit amount that will be used
with a third party to perform these acts. You remain
against the employer's share of social security tax are
responsible if the third party fails to perform any required
made on Form 6765, Credit for Increasing Research
Oct 17, 2019
Cat. No. 25976L
2019
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
action. Before you choose to outsource any of your payroll
unless otherwise noted.
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
Future Developments
taxes) to a third-party payer, such as a payroll service
provider or reporting agent, go to
IRS.gov/
For the latest information about developments related to
OutsourcingPayrollDuties
for helpful information on this
Form 943 and its instructions, such as legislation enacted
topic. If a CPEO pays wages and other compensation to
after they were published, go to IRS.gov/Form943.
an individual performing services for you, and the services
What's New
are covered by a contract described in section 7705(e)(2)
between you and the CPEO (CPEO contract), then the
New filing addresses. The filing addresses have
CPEO is generally treated for employment tax purposes
changed for some employers. See
Where To
File, later,
as the employer, but only for wages and other
before filing your return.
compensation paid to the individual by the CPEO.
Social security and Medicare tax for 2019. The social
However, with respect to certain employees covered by a
security tax rate is 6.2% each for the employee and
CPEO contract, you may also be treated as an employer
employer, unchanged from 2018. The social security
of the employees and, consequently, may also be liable
wage base limit is $132,900.
for federal employment taxes imposed on wages and
other compensation paid by the CPEO to such
The Medicare tax rate is 1.45% each for the employee
employees. For more information on the different types of
and employer, unchanged from 2018. There is no wage
third-party payer arrangements, see section 16 in Pub. 15.
base limit for Medicare tax.
Reminders
Schedule R (Form 943), Allocation Schedule for Ag-
gregate Form 943 Filers. Agents approved by the IRS
Certification program for professional employer or-
under section 3504 and CPEOs must complete and file
ganizations (PEOs). The Stephen Beck Jr., Achieving a
the Schedule R (Form 943) each time they file an
Better Life Experience Act of 2014 required the IRS to
aggregate Form 943. To request approval to act as an
establish a voluntary certification program for PEOs.
agent for an employer under section 3504, the agent must
PEOs handle various payroll administration and tax
file Form 2678 with the IRS. Form 2678 must be
reporting responsibilities for their business clients and are
previously filed and approved by the IRS before filing
typically paid a fee based on payroll costs. To become
Schedule R. To become a CPEO, the organization must
and remain certified under the certification program,
apply through the IRS Online Registration System at
certified professional employer organizations (CPEOs)
IRS.gov/CPEO. CPEOs file Form 8973, Certified
must meet various requirements described in sections
Professional Employer Organization/Customer Reporting
3511 and 7705 and related published guidance.
Agreement, to notify the IRS that they started or ended a
Certification as a CPEO may affect the employment tax
service contract with a customer.
liabilities of both the CPEO and its customers. A CPEO is
CPEOs generally must file Form 943 and Schedule R
generally treated for employment tax purposes as the
(Form 943) electronically. For more information about a
employer of any individual who performs services for a
CPEO's requirement to file electronically, see Regulations
customer of the CPEO and is covered by a contract
section 31.3511-1(g)(2).
described in section 7705(e)(2) between the CPEO and
Qualified small business payroll tax credit for in-
the customer (CPEO contract), but only for wages and
creasing research activities. For tax years beginning
other compensation paid to the individual by the CPEO.
after 2015, a qualified small business may elect to claim
To become a CPEO, the organization must apply through
up to $250,000 of its credit for increasing research
the IRS Online Registration System. For more information
activities as a payroll tax credit against the employer's
or to apply to become a CPEO, go to IRS.gov/CPEO.
share of social security tax. The payroll tax credit must be
CPEOs generally must file Form 943 and Schedule R
elected on an original income tax return that is timely filed
(Form 943), Allocation Schedule for Aggregate Form 943
(including extensions). The portion of the credit used
Filers, electronically. For more information about a
against the employer's share of social security tax is
CPEO's requirement to file electronically, see Regulations
allowed in the first calendar quarter beginning after the
section 31.3511-1(g)(2).
date that the qualified small business filed its income tax
Outsourcing payroll duties. Generally, as an employer,
return. The first Form 943 that you can claim this credit on
you're responsible to ensure that tax returns are filed and
is Form 943 filed for calendar year 2017. The election and
deposits and payments are made, even if you contract
determination of the credit amount that will be used
with a third party to perform these acts. You remain
against the employer's share of social security tax are
responsible if the third party fails to perform any required
made on Form 6765, Credit for Increasing Research
Oct 17, 2019
Cat. No. 25976L
Activities. The amount from Form 6765, line 44, must then
professional, financial institution, payroll service, or other
be reported on Form 8974, Qualified Small Business
trusted third party to make electronic deposits on your
Payroll Tax Credit for Increasing Research Activities.
behalf. Also, you may arrange for your financial institution
Form 8974 is used to determine the amount of the credit
to initiate a same-day wire payment on your behalf.
that can be used in the current year. The amount from
EFTPS is a free service provided by the Department of the
Form 8974, line 12, is reported on Form 943, line 12. If
Treasury. Services provided by your tax professional,
you're claiming the research payroll tax credit on your
financial institution, payroll service, or other third party
Form 943, you must attach Form 8974 to Form 943. For
may have a fee.
more information about the payroll tax credit, see Notice
For more information on making tax deposits, see
2017-23, 2017-16 I.R.B. 1100, available at
IRS.gov/irb/
section 7 of Pub. 51. To get more information about
2017-16_IRB#NOT-2017-23. Also see
Adjusting tax
EFTPS or to enroll in EFTPS, go to EFTPS.gov, or call
liability for the qualified small business payroll tax credit
800-555-4477 or 800-733-4829 (TDD). Additional
for increasing research activities reported on line
12, later.
information about EFTPS is also available in Pub. 966.
Work opportunity tax credit for qualified tax-exempt
For an EFTPS deposit to be on time, you must
organizations hiring qualified veterans. The work
submit the deposit by 8 p.m. Eastern time the day
!
opportunity tax credit is available for eligible unemployed
before the date the deposit is due.
CAUTION
veterans who begin work on or after November 22, 2011,
Same-day wire payment option. If you fail to submit a
and before January 1, 2020. Qualified tax-exempt
deposit transaction on EFTPS by 8 p.m. Eastern time the
organizations that hire eligible unemployed veterans can
day before the date a deposit is due, you can still make
claim the work opportunity tax credit against their payroll
your deposit on time by using the Federal Tax Collection
tax liability using Form 5884-C. For more information, go
Service (FTCS) to make a same-day wire payment. To
to IRS.gov/WOTC.
use the same-day wire payment method, you will need to
COBRA premium assistance credit. Effective for tax
make arrangements with your financial institution ahead of
periods beginning after 2013, the credit for COBRA
time. Please check with your financial institution regarding
premium assistance payments can't be claimed on Form
availability, deadlines, and costs. Your financial institution
943. Instead, after filing your Form 943, file Form 943-X,
may charge you a fee for payments made this way. To
Adjusted Employer's Annual Federal Tax Return for
learn more about the information you will need to give
Agricultural Employees or Claim for Refund, to claim the
your financial institution to make a same-day wire
COBRA premium assistance credit. Filing a Form 943-X
payment, go to IRS.gov/SameDayWire.
before filing a Form 943 for the year may result in errors or
Timeliness of federal tax deposits. If a deposit is
delays in processing your Form 943-X. For more
required to be made on a day that isn't a business day, the
information, see the Instructions for Form 943-X.
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
than a Saturday, Sunday, or legal holiday. The term “legal
TIP
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.
Correcting a previously filed Form 943. If you
Electronic filing and payment. Businesses can enjoy
discover an error on a previously filed Form 943, make the
the benefits of filing tax returns and paying their federal
correction using Form 943-X. Form 943-X is filed
taxes electronically. Whether you rely on a tax
separately from Form 943. For more information, see the
professional or handle your own taxes, the IRS offers you
Instructions for Form 943-X, section 9 of Pub. 51, or go to
convenient programs to make filing and paying easier.
IRS.gov/CorrectingEmploymentTaxes.
Spend less time worrying about taxes and more time
If you change your business name, business ad-
running your business. Use e-file and EFTPS to your
dress, or responsible party. Notify the IRS
benefit.
immediately if you change your business name, business
For e-file, go to
IRS.gov/EmploymentEfile
for additional
address, or responsible party.
information. A fee may be charged to file electronically.
Write to the IRS office where you file your returns (using
For EFTPS, go to
EFTPS.gov
or call EFTPS Customer
the Without a payment address under
Where To
File,
Service at 800-555-4477 or 800-733-4829 (TDD) for
later) to notify the IRS of any business name change. See
additional information.
Pub. 1635 to see if you need to apply for a new employer
If you're filing your tax return or paying your
identification number (EIN).
federal taxes electronically, a valid EIN is required
!
Complete and mail Form 8822-B to notify the IRS of a
at the time the return is filed or the payment is
business address or responsible party change. Don't mail
CAUTION
made. If a valid EIN isn't provided, the return or payment
Form 8822-B with your Form 943. For a definition of
won't be processed. This may result in penalties. See
“responsible party,” see the Instructions for Form SS-4.
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 funds withdrawal (EFW). If you file Form
Electronic Federal Tax Payment System (EFTPS). If you
943 electronically, you can e-file and use EFW to pay the
don't want to use EFTPS, you can arrange for your tax
balance due in a single step using tax preparation
-2-
Instructions for Form 943 (2019)
software or through a tax professional. However, don't use
how to complete it line by line, and when and where to file
EFW to make federal tax deposits. For more information
it.
on paying your taxes using EFW, go to IRS.gov/EFW.
If you want more in-depth information about payroll tax
Credit or debit card payments. You can pay the
topics relating to Form 943, see Pub. 51 or go to
IRS.gov/
balance due shown on Form 943 by credit or debit card.
EmploymentTaxes. For tax information relevant to
Your payment will be processed by a payment processor
agricultural employers, go to
IRS.gov/
who will charge a processing fee. Don't use a credit or
AgricultureTaxCenter.
debit card to make federal tax deposits. For more
Federal law requires you, as an employer, to withhold
information on paying your taxes with a credit or debit
certain taxes from your employees' pay. Each time you
card, go to IRS.gov/PayByCard.
pay wages, you must withhold—or take out of your
Online payment agreement. You may be eligible to
employees' pay—certain amounts for federal income tax,
apply for an installment agreement online if you can't pay
social security tax, and Medicare tax. You must also
the full amount of tax you owe when you file your return.
withhold Additional Medicare Tax from wages you pay to
For more information, see
What if you can't pay in
full,
an employee in excess of $200,000 in a calendar year.
later.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
Paid preparers. If you use a paid preparer to complete
their tax liabilities.
Form 943, the paid preparer must complete and sign the
paid preparer's section of the form.
Federal law also requires you to pay any liability for the
employer's portion of social security tax and Medicare tax.
Disregarded entities and qualified subchapter S sub-
This portion of social security tax and Medicare tax isn't
sidiaries (QSubs). Eligible single-owner disregarded
withheld from employees.
entities and QSubs are treated as separate entities for
employment tax purposes. Eligible single-member entities
If you have household employees working in your
that haven't elected to be taxed as corporations must
private home on your farm operated for a profit, they aren't
report and pay employment taxes on wages paid to their
considered to be farm employees. To report social
employees using the entities' own names and EINs. See
security tax, Medicare tax, Additional Medicare Tax, and
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
federal income tax withholding on the wages of household
(iv).
employees, you may either:
Social security wage base for 2020. The maximum
File Schedule H (Form 1040 or 1040-SR) with your
amount of wages subject to the social security tax for
Form 1040 or 1040-SR, or
2020 will be discussed in the December 2019 revision of
Include the wages with your farm employees' wages on
Pub. 51.
Form 943.
How to get forms and publications. You can download
If you paid wages to other nonfarm workers, don't
or print some of the forms and publications you may need
report these on Form 943. Taxes on wages paid to
on IRS.gov/Forms. Otherwise, you can go to
IRS.gov/
nonfarm workers are reported on Form 941 or 941-SS,
OrderForms
to place an order and have forms mailed to
Employer's QUARTERLY Federal Tax Return, or Form
you. You should receive your order within 10 business
944, Employer's ANNUAL Federal Tax Return. See Pub.
days.
926 for more information about household employees.
Telephone help. You can call the IRS Business and
Who Must File
Specialty Tax Line toll free at 800-829-4933 or
800-829-4059 (TDD/TTY for persons who are deaf, hard
File Form 943 if you paid wages to one or more
of hearing, or have a speech disability) Monday–Friday
farmworkers and the wages were subject to social
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
security and Medicare taxes or federal income tax
follow Pacific time) for answers to your questions about
withholding under the tests discussed next. For more
completing Form 943 and tax deposit rules.
information on farmworkers and wages, see Pub. 51.
Photographs of Missing Children
After you file your first Form 943, you must file a return
for each year, even if you have no taxes to report, until
The IRS is a proud partner with the
National Center for
you file a final return. You’re encouraged to file Form 943
Missing & Exploited Children®
(NCMEC). Photographs of
electronically. Go to
IRS.gov/EmploymentEfile
for more
missing children selected by the Center may appear in
information on electronic filing.
instructions on pages that would otherwise be blank. You
can help bring these children home by looking at the
The $150 Test or the $2,500 Test
photographs and calling 1-800-THE-LOST
All cash wages that you pay to farmworkers are subject to
(1-800-843-5678) if you recognize a child.
social security and Medicare taxes and federal income tax
General Instructions
withholding for any calendar year for which you meet
either of the tests listed next.
Purpose of Form 943
You pay an employee cash wages of $150 or more in a
These instructions give you some background information
year for farmwork (count all wages paid on a time,
about Form 943. They tell you who must file Form 943,
piecework, or other basis). The $150 test applies
separately to each farmworker that you employ. If you
-3-
Instructions for Form 943 (2019)
employ a family of workers, each member is treated
the employer. For the rules relating to backup withholding
separately. Don't count wages paid by other employers.
and reporting when the H-2A worker doesn't provide a
The total (cash and noncash) wages that you pay to all
TIN, see the Instructions for Form 1099-MISC and the
farmworkers is $2,500 or more.
Instructions for Form 945. For more information on foreign
agricultural workers on H-2A visas, go to IRS.gov/H2A.
If the $2,500-or-more test for the group isn't met, the
$150-or-more test for an individual still applies. Similarly, if
Filing on paper forms. By January 31, 2020, send Copy
the $150-or-more test is not met for any individual, the
A of all Forms W-2 with Form W-3, Transmittal of Wage
$2,500-or-more test for the group still applies.
and Tax Statements, to the Social Security Administration
(SSA) if you're filing less than 250 paper Forms W-2. The
Exceptions. Special rules apply to certain
mailing address can be found on Form W-3 under Where
hand-harvest laborers who receive less than $150 in
To File Paper Forms. If you're required to file 250 or more
annual cash wages. For more information, see section 4
Forms W-2, you must file them electronically unless the
of Pub. 51.
IRS granted you a waiver. Even if you're required to file
When To File
less than 250 Forms W-2, we encourage you to take
advantage of electronic filing.
For 2019, file Form 943 by January 31, 2020. However, if
you made deposits on time in full payment of the taxes
Filing electronically. Visit the SSA's Employer W-2
due for the year, you may file the return by February 10,
Filing Instructions & Information website at
2020.
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, 2020. 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
Form 1099-MISC
delivery service (PDS) on or before the due date.
However, if you don't follow these guidelines, we will
Both paper and electronically filed 2019 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, 2020. Generally, file
Form 1099-MISC if you pay at least $600 in rents,
Forms W-2 and W-3
services, and other miscellaneous payments in your
By January 31, 2020, give Form W-2 to each employee
farming business to an individual (for example, an
who was working for you at the end of 2019. 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, 2020. 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
an H-2A visa agricultural worker who didn't give you a
form within 30 days of the request or the last wage
valid TIN is also reported on Form 1099-MISC; you must
payment, whichever is later.
withhold federal income tax from these payments under
Compensation paid to H-2A visa holders. Report
the backup withholding rules. For more information about
compensation of $600 or more paid to foreign agricultural
filing Form 1099-MISC, see the Instructions for Form
workers who entered the country on H-2A visas in box 1 of
1099-MISC.
Form W-2. Compensation paid to H-2A workers for
Where To File
agricultural labor performed in connection with H-2A visas
isn't subject to social security and Medicare taxes, and
You’re encouraged to file Form 943 electronically. Go to
therefore shouldn't be reported as wages subject to social
IRS.gov/EmploymentEfile
for more information on
security tax (line 2), Medicare tax (line 4), or Additional
electronic filing. If you file a paper return, where you file
Medicare Tax withholding (line 6) on Form 943, and
depends on whether you include a payment with Form
shouldn't be reported as social security wages (box 3) or
943. Mail your return to the address listed for your location
Medicare wages (box 5) on Form W-2.
in the table that follows.
An employer isn't required to withhold federal income
tax from compensation paid to an H-2A worker for
PDSs can't deliver to P.O. boxes. You must use the
agricultural labor performed in connection with this visa
U.S. Postal Service to mail an item to a P.O. box address.
unless the worker asks for withholding and the employer
Go to
IRS.gov/PDS
for the current list of PDSs. For the
agrees. In this case, the worker must give the employer a
IRS mailing address to use if you’re using a PDS, go to
completed Form W-4. Federal income tax withheld is
IRS.gov/PDSstreetAddresses. Select the mailing address
reported on Form 943, line 8, and in box 2 of Form W-2.
listed on the webpage that is in the same state as the
These reporting rules apply when the H-2A worker
address to which you would mail returns filed without a
provides his or her taxpayer identification number (TIN) to
payment, as shown in the table that follows.
-4-
Instructions for Form 943 (2019)
Mailing Addresses for Form 943
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
Your filing address may have changed from that
File Form W-3 and Copy A of Forms W-2 with the SSA
used to file your employment tax return in prior
on time and accurately.
!
years. Don't send Form 943 or any payments to
CAUTION
Penalties and interest are charged on taxes paid late
the SSA.
and returns filed late at a rate set by law. See sections 7
Reconciliation of Form 943 to Forms
and 8 of Pub. 51 for details.
W-2 and W-3
If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
Certain amounts reported on Form 943 for 2019 should
determine if you meet reasonable-cause criteria. Don't
agree with the Form W-2 totals reported on the 2019 Form
attach an explanation when you file your return.
W-3. The amounts from Form 943 that should agree with
the related boxes on Form W-3 are: federal income tax
Use Form 843 to request abatement of assessed
withheld (line 8 and box 2), social security wages (line 2
penalties or interest. Don't request abatement of
and box 3), and Medicare wages (line 4 and box 5). If the
assessed penalties or interest on Form 943 or Form
amounts don't agree, you may be contacted by the IRS or
943-X.
the SSA. For more information, see section 11 of Pub. 51.
If federal income, social security, and Medicare
Keep all records that show why the totals don't match.
taxes that must be withheld (that is, trust fund
!
Depositing Taxes
taxes) aren't withheld or aren't paid to the United
CAUTION
If your total taxes after adjustments and credits (line 13)
States Treasury, the trust fund recovery penalty may
are less than $2,500 for the year, you can pay the tax due
apply. The penalty is 100% of the unpaid trust fund tax. If
with your return if you file on time. If your total taxes after
these unpaid taxes can't be immediately collected from
the employer or business, the trust fund recovery penalty
adjustments and credits (line 13) are $2,500 or more for
may be imposed on all persons who are determined by
the year, you must make deposits by EFT throughout the
the IRS to be responsible for collecting, accounting for, or
year in accordance with your deposit schedule. There are
paying over these taxes, and who acted willfully in not
two deposit schedules—monthly or semiweekly—for
doing so. See section 7 of Pub. 51 for more information.
determining when you must deposit. Before the beginning
of each calendar year, you must determine which of the
two deposit schedules you must use. See section 7 of
Specific Instructions
Pub. 51 for information and rules concerning federal tax
deposits and to determine your status as a monthly or
Employer Identification Number
semiweekly schedule depositor.
(EIN), Name, Trade Name, and
Penalties and Interest
Address
You can avoid paying penalties and interest if you do all of
the following.
If you don't have an EIN, you may apply for one online by
Deposit or pay your taxes when they are due.
visiting IRS.gov/EIN. You may also apply for an EIN by
File your fully completed Form 943 on time.
faxing or mailing Form SS-4 to the IRS. If the principal
Report your tax liability accurately.
business was created or organized outside of the United
Submit valid checks for tax payments.
States or U.S. territories, you may also apply for an EIN by
Furnish accurate Forms W-2 to employees.
calling 267-941-1099 (toll call). If you haven't received
your EIN by the due date of Form 943, file a paper return
-5-
Instructions for Form 943 (2019)