IRS Form 943-A "Agricultural Employer's Record of Federal Tax Liability"

IRS Form 943-A is a U.S. Department of the Treasury - Internal Revenue Service form also known as the "Agricultural Employer's Record Of Federal Tax Liability". The latest edition of the form was released in October 1, 2017 and is available for digital filing.

Download a PDF version of the IRS Form 943-A down below or find it on U.S. Department of the Treasury - Internal Revenue Service Forms website.

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Download IRS Form 943-A "Agricultural Employer's Record of Federal Tax Liability"

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943-A
Agricultural Employer's Record of
OMB No. 1545-0035
Form
Federal Tax Liability
(Rev. October 2017)
Go to www.irs.gov/Form943A for the latest information.
Department of the Treasury
File with Form 943 or Form 943-X.
Calendar Year
Internal Revenue Service
Employer identification number (EIN)
Name (as shown on Form 943)
You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during
any month was $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.)
Don't change your current year tax liability by adjustments reported on any Forms 943-X.
January Tax Liability
February Tax Liability
March Tax Liability
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A Total liability for month
B Total liability for month
C Total liability for month
April Tax Liability
May Tax Liability
June Tax Liability
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D Total liability for month
E Total liability for month
F Total liability for month
943-A
For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943.
Cat. No. 17030C
Form
(Rev. 10-2017)
943-A
Agricultural Employer's Record of
OMB No. 1545-0035
Form
Federal Tax Liability
(Rev. October 2017)
Go to www.irs.gov/Form943A for the latest information.
Department of the Treasury
File with Form 943 or Form 943-X.
Calendar Year
Internal Revenue Service
Employer identification number (EIN)
Name (as shown on Form 943)
You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during
any month was $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.)
Don't change your current year tax liability by adjustments reported on any Forms 943-X.
January Tax Liability
February Tax Liability
March Tax Liability
1
16
1
16
1
16
2
17
2
17
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17
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18
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A Total liability for month
B Total liability for month
C Total liability for month
April Tax Liability
May Tax Liability
June Tax Liability
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16
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D Total liability for month
E Total liability for month
F Total liability for month
943-A
For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943.
Cat. No. 17030C
Form
(Rev. 10-2017)
2
Form 943-A (Rev. 10-2017)
Page
July Tax Liability
August Tax Liability
September Tax Liability
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G Total liability for month
H Total liability for month
I Total liability for month
October Tax Liability
November Tax Liability
December Tax Liability
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J Total liability for month
K Total liability for month
L Total liability for month
M Total tax liability for year (add lines A through L)
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943-A
Form
(Rev. 10-2017)
3
Form 943-A (Rev. 10-2017)
Page
Specific Instructions
Future Developments
For the latest information about developments related to Form 943-A
Enter your business information. Carefully enter your employer
and its instructions, such as legislation enacted after they were
identification number (EIN) and name at the top of the form. Make
published, go to www.irs.gov/Form943A.
sure that they exactly match the name of your business and the EIN
that the IRS assigned to your business and also agree with the
What's New
name and EIN shown on the attached Form 943 or Form 943-X.
Adjusting tax liability for the qualified small business payroll tax
Calendar year. Enter the calendar year of the Form 943 or Form
credit for increasing research activities. For 2017 and
943-X to which Form 943-A is attached.
subsequent years, you must account for any qualified small
Enter your tax liability by month. Enter your tax liabilities in the
business payroll tax credit for increasing research activities that you
spaces that correspond to the dates you paid wages to your
reported on Form 943, line 12, when reporting your liabilities on
employees, not the date payroll liabilities were accrued or deposits
Form 943-A. The total liability for the year must equal Form 943, line
were made. The total tax liability for the year (line M) must equal
13. Failure to account for the amount reported on Form 943, line 12,
total taxes after adjustments and credits on Form 943 (line 13).
may cause Form 943-A to report more than the total taxes after
Enter the monthly totals on lines A, B, C, D, E, F, G, H, I, J, K, and L.
adjustments and credits reported on Form 943, line 13.
Enter the total for the year on line M.
The qualified small business payroll tax credit for increasing
For example, if your payroll period ended on December 31, 2016,
research activities applies to the employer share of social security
and you paid the wages for that period on January 7, 2017, you
tax on wages paid in the quarter that begins after the income tax
would:
return electing the credit has been filed. In completing Form 943-A,
you take into account the payroll tax credit against your liability for
• Go to January on Form 943-A filed with your 2017 Form 943, and
the employer share of social security tax starting with the first
• Enter your tax liability on line 7 because line 7 represents the
payroll payment of the quarter that includes payments of wages to
seventh day of the month.
your employees that are subject to social security tax. Don't reduce
your daily tax liability reported on Form 943-A below zero. For more
Make sure you have checked the appropriate box
information, see the line 17 instructions in the Instructions for Form
TIP
below line 16 of Form 943 to show that you're a
943.
semiweekly schedule depositor.
Reminders
Here are some additional examples.
Reporting prior period adjustments. Prior period adjustments are
• Cedar Co. is a semiweekly schedule depositor. Cedar Co.
reported on Form 943-X, Adjusted Employer’s Annual Federal Tax
accumulated a federal tax liability of $3,000 on its January 11 and
Return for Agricultural Employees or Claim for Refund, and aren't
January 25 paydays. In the January column, Cedar Co. must enter
taken into account when figuring the tax liability for the current year.
$3,000 on lines 11 and 25.
When you file Form 943-A with your Form 943, don't change
• Fir Co. is a semiweekly schedule depositor who paid wages in
your current year tax liability by adjustments reported on any Forms
October, November, and December on the last day of the month.
943-X.
On December 24, 2017, Fir Co. also paid its employees year-end
Amended Form 943-A. If you have been assessed a
bonuses (subject to employment taxes). Because Fir Co. is a
failure-to-deposit (FTD) penalty, you may be able to file an amended
semiweekly schedule depositor, it must record employment tax
Form 943-A. See Correcting Previously Reported Tax Liability, later.
liabilities on Form 943-A.
Month
Lines for dates wages were paid
General Instructions
Purpose of form. Use Form 943-A to report your tax liability
October
line 31 (payday, last day of the month)
(federal income tax withheld plus both employee and employer
social security and Medicare taxes). Your tax liability is based on
November
line 30 (payday, last day of the month)
the dates wages were paid. Don't show federal tax deposits here.
lines 24 (bonus paid) + 31 (payday, last day of the
December
Don't report taxes on wages paid to nonfarm workers on this
month)
form. Taxes on wages paid to nonfarm workers are reported on
Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return, or
• Elm Co. is a new business and monthly schedule depositor for
Form 944, Employer’s ANNUAL Federal Tax Return. Don't attach
2017. Elm Co. pays wages every Friday. Elm Co. incurred a $2,000
Form 943-A to your Form 941/941-SS or Form 944. Instead, use
employment tax liability on October 6, 2017. Elm Co. incurred a
Schedule B (Form 941) or Form 945-A, Annual Record of Federal
$110,000 tax liability on October 13, 2017, and on every
Tax Liability (with Form 944).
subsequent Friday during 2017. Under the deposit rules, employers
become semiweekly schedule depositors on the day after any day
Caution: The IRS uses Form 943-A to determine if you have timely
they accumulate $100,000 or more of tax liability in a deposit
deposited your Form 943 tax liabilities. If you're a semiweekly
period.
schedule depositor and you don't properly complete and file
Form 943-A with Form 943, the IRS may propose an “averaged”
Because Elm Co. had an accumulated tax liability of $112,000 on
FTD penalty. See Deposit Penalties in section 7 of Pub. 51,
October 13, 2017, it became a semiweekly schedule depositor on
Agricultural Employer's Tax Guide, for more information.
October 14, 2017, and must complete Form 943-A and file it with
Form 943. No entries should be made on Form 943, line 17, even
Who must file. Semiweekly schedule depositors must complete
though Elm Co. was a monthly schedule depositor until October 14,
and file Form 943-A with Form 943. Monthly schedule depositors
2017.
who accumulate $100,000 or more of tax liability on any day of a
calendar month become semiweekly schedule depositors on the
Month
Lines for dates wages were paid
Amount to record
next day and remain so for at least the remainder of the year and for
the next year, and must also complete and file Form 943-A for the
October
line 6
$2,000
entire year. Don't file Form 943-A if you were a monthly schedule
depositor for the entire year or if your total taxes after adjustments
October
lines 13, 20, 27
$110,000
and credits for the year (Form 943, line 13) are less than $2,500.
November
lines 3, 10, 17, 24
$110,000
Note: If you use Form 943-A, don't complete Form 943, line 17.
When to file. File Form 943-A with your Form 943 every year when
December
lines 1, 8, 15, 22, 29
$110,000
Form 943 is due. See the Instructions for Form 943 for due dates.
See section 7 of Pub. 51 for more information.
4
Form 943-A (Rev. 10-2017)
Page
Correcting Previously Reported Tax Liability
1. You have a tax decrease.
2. You were assessed an FTD penalty.
Semiweekly schedule depositors. If you have been assessed an
FTD penalty and you made an error on Form 943-A and the
File your amended Form 943-A with Form 943-X. The total liability
correction won't change the total liability you reported on Form
reported on your amended Form 943-A must equal the corrected
943-A, you may be able to reduce your penalty by filing an
amount of tax reported on Form 943-X. If your penalty is decreased,
amended Form 943-A.
the IRS will include the penalty decrease with your tax decrease.
Example. You reported a tax liability of $3,000 on January 1.
Tax increase—Form 943-X filed timely. If you're filing a timely
However, the liability was actually for March. Prepare an amended
Form 943-X showing a tax increase, don't file an amended Form
Form 943-A showing the $3,000 liability on March 1. Also, you must
943-A, unless you were assessed an FTD penalty caused by an
enter the liabilities previously reported for the year that didn't
incorrect, incomplete, or missing Form 943-A. Don't include the tax
change. Write “Amended” at the top of Form 943-A. The IRS will
increase reported on Form 943-X on an amended Form 943-A you
refigure the penalty and notify you of any change in the penalty.
file.
Monthly schedule depositors. You can file Form 943-A if you have
Tax increase—Form 943-X filed late. If you owe tax and are filing
been assessed an FTD penalty and you made an error on the
Form 943-X late, that is, after the due date for Form 943 for the year
monthly tax liability section of Form 943. When completing Form
in which you discovered the error, you must file an amended Form
943-A for this situation, only enter the monthly totals. The daily
943-A with the Form 943-X. Otherwise, the IRS may assess an
entries aren't required.
“averaged” FTD penalty.
Where to file. File your amended Form 943-A, or, for monthly
The total tax reported on line M of Form 943-A must match the
schedule depositors, your original Form 943-A at the address
corrected tax after adjustments and credits (Form 943, line 13 (line
provided in the penalty notice you received. If you're filing an
11 for calendar years 2013–2016)), combined with any correction
amended Form 943-A, you don't have to submit your original
reported on Form 943-X, line 15 for the year, less any previous
Form 943-A.
abatements and interest-free tax assessments.
Form 943-X
Note: Form 943-X, line 15, which is referenced above, will change
to line 16 on the February 2018 revision of Form 943-X.
You may need to file an amended Form 943-A with Form 943-X to
avoid or reduce an FTD penalty.
Tax decrease. If you're filing Form 943-X, you can file an amended
Form 943-A with Form 943-X if both of the following apply.
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