Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2005 Page 3


Enter the code “MU” in the state code box if you deposit
Federal Tax Liability, see the instructions for line 15,
in more than one state. If you deposit in the same state
later, or the instructions for Form 943-A.
as shown in your address, do not make an entry in this
Explain any prior year adjustments on Form 941c,
Supporting Statement To Correct Information, or attach a
Line 1 — Number of agricultural employees. Enter the
statement that shows the same information. Enter on
number of agricultural employees on your payroll during
Form 941c or include in the statement the total wages for
the pay period that included March 12, 2005. Do not
all of your employees as previously reported and as
include household employees, persons who received no
corrected. Do not file Form 941c (or statement)
pay during the pay period, pensioners, or members of the
separately from Form 943.
Armed Forces.
If you are adjusting an employee’s social security or
An entry of 250 or more on line 1 indicates that you
Medicare wages for a prior year, you must also file Form
must file Forms W-2 electronically or on magnetic
W-2c, Corrected Wage and Tax Statement, and Form
diskette. Call the SSA at 1-800-772-6270 or access the
W-3c, Transmittal of Corrected Wage and Tax
SSA’s Employer Reporting Instructions and Information
Statements, with the Social Security Administration. You
website at for more
can get these from the IRS by calling 1-800-829-3676.
information on electronic or diskette filing requirements.
Federal income tax adjustments. Generally, you
Line 2 — Total wages subject to social security tax.
cannot adjust amounts reported as federal income tax
Enter the total cash wages subject to social security tax
withheld in a prior calendar year unless it is to correct an
that you paid to your employees for farmwork during the
administrative error. An administrative error occurs if the
calendar year. Enter the amount before deductions. Cash
amount that you entered on the return is not the amount
wages include checks, money orders, etc. Do not include
that you actually withheld. See section 9 of Pub. 51
(a) the value of noncash items such as food or lodging or
(Circular A) for details.
(b) pay for services other than farmwork. See section 3 of
Line 9 —Total taxes. Combine lines 7 and 8; enter the
Pub. 51 (Circular A) for more information. Do not report
result on line 9.
an employee’s social security wages over $90,000 for
Line 10 —Advance earned income credit (EIC)
payments made to employees. Employees who are
Line 4 — Total wages subject to Medicare tax. Enter
eligible can receive advance earned income credit (EIC)
the total cash wages subject to Medicare tax that you
payments with their wages by giving you Form W-5,
paid to your employees for farmwork during the calendar
Earned Income Credit Advance Payment Certificate,
year. Enter the amount before deductions. Do not include
annually. For more information, see sections 6 and 14 of
(a) the value of noncash items such as food or lodging or
Pub. 51 (Circular A).
(b) pay for services other than farmwork. There is no limit
Line 12 —Total deposits. Enter the total amount
on the amount of wages subject to Medicare tax.
deposited for the year, including any overpayment from
Line 6 — Federal income tax withheld. Enter federal
2004, as shown in your records.
income tax withheld on wages paid to your employees.
Line 13 —Balance due. You do not have to pay if line
Generally, you must withhold federal income tax from
13 is under $1.
employees from whom you withhold social security and
Medicare taxes. See sections 5 and 13 of Pub. 51
Generally, you should show a balance due on line 13
(Circular A) for more information on withholding rules.
only if your net tax liability for the year (line 11) is less
Line 8 — Adjustment to taxes. Use line 8 to:
than $2,500. However, see section 7 of Pub. 51
Adjust for rounding of fractions of cents,
(Circular A) regarding payments made under the
Correct errors in social security and Medicare taxes
“accuracy of deposits” rule.
reported on a prior year return, and
If you fail to make deposits as required and
Correct an administrative error in reporting federal
instead pay the taxes with Form 943, you may be
income tax withholding on a prior year return. See
subject to a penalty.
section 9 in Pub. 51 (Circular A). Use parentheses (if
possible) to show a decrease to the amounts reported on
Line 14 — Overpayment. If you deposited more than the
lines 3 or 5.
correct amount for the year, you can have the
Fractions of cents. If there is a small difference
overpayment refunded or applied to your next return.
between net taxes (line 11) and total deposits (line 12), it
If line 14 is under $1, we will send you a refund or
may be caused by rounding to the nearest cent each time
apply it to your next return only on written request.
you computed payroll. This rounding occurs when you
figure the amount of social security and Medicare tax to
be withheld from each employee’s wages. See Pub. 51
Line 15 — Monthly Summary of Federal Tax Liability.
(Circular A) for details. If the fractions of cents adjustment
This is a summary of your yearly tax liability, not a
is the only entry on line 8, write “Fractions Only” in the
summary of deposits made. If line 11 is less than $2,500,
margin of Form 943.
do not complete line 15 or Form 943-A.
Prior year adjustments. Prior year adjustments
Complete line 15 only if you were a monthly
include errors in social security and Medicare taxes
schedule depositor for the entire year and line 11 is
reported on earlier returns. If you report both an
$2,500 or more. The amount entered on line 15M must
underpayment and an overpayment, show only the
equal the amount reported on line 11. See section 7 of
Pub. 51 (Circular A) for details on the deposit rules. You
Because any amount shown on line 8 increases or
are a monthly schedule depositor for the calendar year if
decreases your tax liability, the adjustment must also be
the amount of your Form 943 taxes (line 9) reported for
included on your Monthly Summary of Federal Tax
the lookback period is not more than $50,000. The
Liability on Form 943 (line 15) or Form 943-A, Agricultural
lookback period is the second calendar year preceding
Employer’s Record of Federal Tax Liability. For details on
the current calendar year. For example, the lookback
how to report adjustments on the Monthly Summary of
period for 2006 is 2004.


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