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If you were a semiweekly schedule depositor

Partnership (including an LLC treated as a

during any part of the year, do not complete line

partnership) or unincorporated organization — A

15. Instead, complete Form 943-A.

responsible and duly authorized member or officer having

CAUTION

knowledge of its affairs.

Reporting adjustments on line 15. If your net

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Single member limited liability company (LLC)

adjustment during a month is negative (for example,

treated as a disregarded entity — The owner of the

correcting an overreported liability in a prior period) and it

limited liability company (LLC).

exceeds your total liability for the month, do not enter a

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Trust or estate —The fiduciary.

negative amount for the month. Instead, enter “-0-” for

Form 943 may also be signed by a duly authorized

the month and carry over the unused portion of the

agent of the taxpayer if a valid power of attorney has

adjustment to the next month.

been filed.

For example, Pine Tree Farm discovered on February

6, 2005, that it overreported social security tax on its

2004 Form 943 by $2,500. Its Form 943 taxes for the first

Privacy Act and Paperwork Reduction Act Notice.

3 months of 2005 were: January —$2,000; February —

We ask for the information on Forms 943, 943-A, and

$2,000; and March — $2,000. Pine Tree Farm should

943-V to carry out the Internal Revenue laws of the

complete line 15 by entering “2,000” on line A, “-0-” on

United States. We need it to figure and collect the right

line B, and “1,500” on line C.

amount of tax. Subtitle C, Employment Taxes, of the

Internal Revenue Code imposes employment taxes on

The prior period adjustment ($2,500) offsets the

wages, including income tax withholding. These forms

$2,000 liability for February and the excess $500 must be

are used to report the amount of taxes that you owe.

used to offset the March liabilities. Since the error was

Section 6011 requires you to provide the requested

not discovered until February, it does not affect January

information if the tax applies to you. Section 6109

liabilities reported on line A.

requires you to provide your employer identification

Additional information. Pub. 51 (Circular A) has

number (EIN). If you fail to provide this information in a

information that you may need about social security,

timely manner, you may be subject to penalties and

Medicare, federal unemployment (FUTA), withheld

interest.

federal income taxes, and the advance earned income

You are not required to provide the information

credit. It includes tables showing the federal income tax

requested on a form that is subject to the Paperwork

to withhold from an employee’s wages.

Reduction Act unless the form displays a valid OMB

Third-Party Designee. If you want to allow any

control number. Books or records relating to a form or its

individual, corporation, firm, organization, or partnership

instructions must be retained as long as their contents

to discuss your 2005 Form 943 with the IRS, check the

may become material in the administration of any Internal

“Yes” box in the Third-Party Designee section of the

Revenue law.

return. Also, enter the name, phone number, and any five

Generally, tax returns and return information are

numbers that the designee chooses as his or her

confidential, as required by Code section 6103. However,

personal identification number (PIN). The authorization

section 6103 allows or requires the Internal Revenue

applies only to the tax form upon which it appears.

Service to disclose or give the information shown on your

By checking the “Yes” box, you are authorizing the

return to others as described in the Code. For example,

IRS to call the designee to answer any questions relating

we may disclose your tax information to the Department

to the information reported on your tax return. You are

of Justice for civil and criminal litigation, and to cities,

also authorizing the designee to:

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states, and the District of Columbia for use in

Exchange information concerning your tax return with

administering their tax laws. We may also disclose this

the IRS and

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information to federal and state agencies to enforce

Request and receive written tax return information

federal nontax criminal laws, or to federal law

relating to your tax return including copies of specific

enforcement and intelligence agencies to combat

notices, correspondence, and account transcripts.

terrorism.

You are not authorizing the designee to receive any

The time needed to complete and file these forms will

refund check, bind you to anything (including additional

vary depending on individual circumstances. The

tax liability), or otherwise represent you before the IRS. If

estimated average time for Form 943 is: Recordkeeping,

you want to expand the designee’s authorization or

10 hr., 31 min.; Learning about the law or the form, 40

desire automatic issuances of copies of notices, see Pub.

min.; Preparing the form, 1 hr., 47 min.; Copying,

947, Practice Before the IRS and Power of Attorney.

assembling, and sending the form to the IRS, 16 min.

The Third-Party Designee authorization is substantially

The estimated average time for Form 943-A is:

equivalent to Form 8821, Tax Information Authorization,

Recordkeeping, 8 hr., 22 min.; Preparing and sending the

but automatically expires one year from the due date

form to the IRS, 8 min. The estimated average time for

(without regard to extensions) for filing your 2005 Form

Form 943-V is 20 min. If you have comments concerning

943. If you or your designee desire to terminate the

the accuracy of these time estimates or suggestions for

authorization, a written statement conveying your wish to

making these forms simpler, we would be happy to hear

revoke the authorization should be submitted to the IRS

from you. You can write to the Internal Revenue Service,

service center where the return was processed.

Tax Products Coordinating Committee,

Who must sign. Form 943 must be signed as follows:

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

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Sole proprietorship —The individual who owns the

IR-6406, Washington, DC 20224. Do not send Form 943

business.

to this address. Instead, see Where to file on page 2.

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Corporation (including an LLC treated as a

corporation)— The president, vice president, or other

principal officer.

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Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2005 Page 4

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