Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2005


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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 unless otherwise noted.
be blank. You can help bring these children home by
What’s New
looking at the photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Alternative signature method. Effective with returns
filed after June 30, 2005, corporate officers or duly
authorized agents may sign Form 943 by rubber stamp,
mechanical device, or computer software program. For
General Instructions
details and required documentation, see Rev. Proc.
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
Purpose of form. Use Form 943 to report federal
Internal Revenue Bulletin 2005-28 at
income tax withheld and employer and employee social
security and Medicare taxes on wages paid to
Social security wage base for 2006. Stop withholding
social security tax after an employee reaches the social
If you have household employees working in your
security wage base for taxable wages. See What’s New
private home on your farm operated for a profit, they are
in Pub. 51 (Circular A), Agricultural Employer’s Tax
not considered to be farm employees. To report social
Guide, for the 2006 social security wage base.
security, Medicare, and federal income tax withholding on
the wages of household employees, you may either:
File Schedule H (Form 1040), Household Employment
Taxes, with your Form 1040 or
Correcting Form 943. If you discover an error on a
Include the wages with your farm employees’ wages
previously filed Form 943, make the correction using
on Form 943.
Form 943 for the year in which you discovered the error
If you paid wages to a household employee in a home
and attach Form 941c, Supporting Statement to Correct
Information. For example, in October 2005, you discover
that is not on a for-profit farm, you must report the taxes
that you underreported $10,000 in social security and
on Schedule H. If you paid wages to other nonfarm
workers, do not report these on Form 943. Report them
Medicare wages on your 2004 Form 943. Correct the
error by showing $1,530 (15.3% × $10,000) on line 8 of
on Form 941, Employer’s Quarterly Federal Tax Return.
See Pub. 926, Household Employer’s Tax Guide, for
your 2005 Form 943 and attaching a completed Form
more information about household employees.
941c. For details, see Line 8 — Adjustment to taxes on
page 3.
Who must file. File Form 943 if you paid wages to one
Electronic payment. Now, more than ever before,
or more farmworkers and the wages were subject to
businesses can enjoy the benefits of paying their federal
social security and Medicare taxes or federal income tax
taxes electronically. Whether you rely on a tax
withholding under the tests discussed below. For
professional or handle your own taxes, IRS offers you
definitions of farmworkers and wages, see Pub. 51
convenient programs to make it easier.
(Circular A), Agricultural Employer’s Tax Guide.
Spend less time and worry on taxes and more time
The $150 test or the $2,500 test. All cash wages that
running your business. Use Electronic Federal Tax
you pay to farmworkers are subject to social security and
Payment System (EFTPS) to your benefit.
Medicare taxes and federal income tax withholding for
any calendar year that you meet either of these tests:
For EFTPS, visit or call EFTPS
You pay an employee cash wages of $150 or more in
Customer Service at 1-800-555-4477.
a year for farmwork.
Use the electronic options available from IRS and
The total (cash and noncash) wages that you pay to all
make paying taxes easier.
farmworkers is $2,500 or more.
How to get forms and publications. You can get most
If the $2,500-or-more test for the group is not met, the
IRS forms and publications by accessing the IRS website
$150-or-more test for an individual still applies.
at or by calling the IRS at 1-800-TAX-FORM
Exceptions. Special rules apply to certain
hand-harvest laborers who receive less than $150 in
Telephone help. You can call the IRS toll free at
annual cash wages. For more information, see section 4
1-800-829-4933 to order FTD coupons (Forms 8109) and
of Pub. 51 (Circular A).
for answers to your questions about completing Form
943, tax deposit rules, or obtaining an employer
When to file. For 2005, file Form 943 by January 31,
identification number (EIN).
2006. However, if you made deposits on time in full
payment of the taxes due for the year, you may file the
Photographs of Missing Children
return as late as February 10, 2006.
The Internal Revenue Service is a proud partner with the
Final return. If you stop paying wages during the year
National Center for Missing and Exploited Children.
and do not expect to pay wages again, file a final return
Photographs of missing children selected by the Center
for 2005. Be sure to mark the box above line 1 on the
may appear in instructions on pages that would otherwise
form indicating that you do not have to file returns in the
Cat. No. 25976L


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