Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2005 Page 2


future. If you later become liable for any of the taxes,
agree with the Form W-2, Wage and Tax Statement,
notify the IRS.
totals reported on the 2005 Form W-3, Transmittal of
Wage and Tax Statements. The amounts from Form 943
Forms W-2 and W-3. By January 31, 2006, give Form
that should agree with the related boxes on Form W-3
W-2 to each employee who was working for you at the
are: federal income tax withheld (line 6 versus box 2),
end of 2005. If an employee stops working for you before
social security wages (line 2 versus box 3), Medicare
the end of the year, give him or her Form W-2 any time
wages and tips (line 4 versus box 5), and advance
after employment ends but no later than January 31 of
earned income credit payments (line 10 versus box 9). If
the following year. If the employee asks you for Form
the totals do not agree, the IRS may require you to
W-2, give him or her the completed form within 30 days
explain any differences and correct any errors. Keep all
of the request or the last wage payment, whichever is
records that show why the totals do not match. For more
information, see section 12 of Pub. 51 (Circular A).
Filing on paper forms. By February 28, 2006, send
Depositing taxes. If your net taxes (line 11) are $2,500
Copy A of all Forms W-2 with Form W-3 to the Social
or more for the year, you generally must deposit your tax
Security Administration (SSA) (if less than 250 paper
liabilities at an authorized financial institution using Form
forms). The address is in the Instructions for Forms W-2
8109, Federal Tax Deposit Coupon, or by using the
and W-3.
Electronic Federal Tax Payment System (EFTPS). See
Filing electronically. Visit the Social Security
section 7 of Pub. 51 (Circular A), Agricultural Employer’s
Administration’s Employer Reporting Instructions and
Tax Guide, for information and rules concerning federal
Information website at
tax deposits and to determine your status as a monthly or
for information about electronic filing of Forms W-2. If you
semiweekly schedule depositor.
file electronically (not magnetic media), the due date is
Penalties and interest. There are penalties for filing a
March 31, 2006.
return late and for paying or depositing taxes late, unless
Filing on magnetic media. If you are required to file
there is reasonable cause. There are also penalties for
250 or more Forms W-2, you must file them on magnetic
failure to (a) furnish Forms W-2 to employees and file
diskette (or electronically) instead of filing Copy A of
copies with the SSA or (b) deposit taxes when required.
Form W-2. See the Instructions for Forms W-2 and W-3
See Pub. 51 (Circular A) for more information. In
for more information. The due date for filing forms with
addition, there are penalties for willful failure to file
the SSA on diskette is February 28, 2006.
returns and pay taxes when due and for filing false
Where to file. Find the state of your legal residence,
returns or submitting bad checks. Interest is charged on
principal place of business, office, or agency in the table
taxes paid late at the rate set by law.
that follows. Send your return to the “Internal Revenue
Service” at the address listed for your location. No street
If federal income, social security, and Medicare
address is needed.
taxes that must be withheld (that is, trust fund
taxes) are not withheld or are not paid to the
Note. Where you file depends on whether or not you are
United States Treasury, the trust fund recovery penalty
including a payment. Be sure to use the correct address.
may apply. The penalty is 100% of the unpaid trust fund
tax. This penalty may apply to you if these unpaid taxes
Connecticut, Delaware, District of Columbia, Illinois, Indiana,
cannot be immediately collected from the employer or
Kentucky, Maine, Maryland, Massachusetts, Michigan, New
business. The trust fund recovery penalty may be
Hampshire, New Jersey, New York, North Carolina, Ohio,
imposed on all persons who are determined by the IRS to
Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,
be responsible for collecting, accounting for, and paying
West Virginia, Wisconsin
over these taxes, and who acted willfully in not doing so.
Return without payment:
Return with payment:
See section 7 of Pub. 51 (Circular A) for more
P.O. Box 105094
Cincinnati, OH 45999-0008
Atlanta, GA 30348-5094
Preprinted name, EIN, and address. If your preprinted
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
name, EIN, or address on Form 943 is not correct, cross
Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,
it out and type or print the correct information. However,
Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,
do not change any of the preprinted information on your
North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,
Utah, Washington, Wyoming
Form 943-V, Payment Voucher.
Return without payment:
Return with payment:
Zero Wage return. If you received a preprinted Form
P.O. Box 660587
943 in the mail from the IRS and are not required to file
Ogden, UT 84201-0008
Dallas, TX 75266-0587
because you paid no wages subject to social security or
Medicare tax and withheld no federal income tax, write
If you have no legal residence or principal place of business in any
“NONE” on line 11, sign the return, and file it with the
Return without payment:
Return with payment:
IRS. If you will not have to file Form 943 in the future,
Philadelphia, PA 19255-8526
P.O. Box 80107
also check the box above line 1 at the left of your name
Cincinnati, OH 45280-0007
and address.
Exception for exempt organizations and government
entities. If you are filing Form 943 for an exempt
Specific Instructions
organization or government entity (federal, state, local, or
Indian tribal government), use the following addresses
State code. If you made your deposits by FTD coupon
regardless of your location:
(Form 8109) or by using an EFTPS bank account in a
Return without payment: Ogden, UT 84201-0008
state other than that shown in your address on Form 943,
Return with payment: P.O. Box 660587, Dallas, TX
enter the state code for the state where you made
deposits or initiated EFTPS transfers in the box provided
Reconciliation of Form 943 to Forms W-2 and W-3.
in the upper-left corner of Form 943. Use the Postal
Certain amounts reported on Form 943 for 2005 should
Service two-letter state abbreviation as the state code.


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