Instructions For Form 943 - 1999 printable pdf download

1 9 99

Department of the Treasury

Internal Revenue Service

Instructions for Form 943

Employer's Annual Tax Return for Agricultural

Employees

employees. To report social security, Medicare, and

Items To Note

income tax withholding on the wages of household

New electronic deposit requirement. Beginning

employees, you may either:

January 1, 2000, the following changes have been made

1. File Schedule H (Form 1040), Household

to the electronic deposit requirement:

Employment Taxes, with your Form 1040 or

The threshold that determines whether you must use

2. Include the wages with other farm employee wages

the Electronic Federal Tax Payment System (EFTPS) has

on Form 943.

been increased from $50,000 to $200,000.

If you paid wages to a household employee in a home

All Federal tax deposits (such as deposits for

that is not on a for-profit farm, you must report the taxes

employment tax, excise tax, and corporate income tax)

on Schedule H. If you paid wages to nonfarm workers, do

made during a calendar year are combined to determine

not report these on Form 943. Report them on Form 941,

whether you exceeded the $200,000 threshold. If the total

Employer's Quarterly Federal Tax Return. See Pub. 926,

of your Federal tax deposits made in 1998 exceeded

Household Employer's Tax Guide, for more information

$200,000, you must use EFTPS beginning January 1,

about household employees.

2000.

Who must file. File Form 943 if you paid wages to one

Participation in EFTPS is voluntary if your deposits do

or more farmworkers and the wages were subject to social

not exceed the new $200,000 threshold, even if you were

security and Medicare taxes or income tax withholding

required to electronically deposit under the previous

under the tests discussed below. For definitions of

$50,000 threshold. However, businesses that exceed the

farmworkers and wages, see Circular A, Agricultural

new $200,000 threshold must continue to use EFTPS in

Employer's Tax Guide (Pub. 51).

all later years.

The $150 test or the $2,500 test. All cash wages you

The waiver of the penalty for failure to use EFTPS,

pay to farmworkers are subject to social security and

scheduled to expire on July 1, 1999, has been extended

Medicare taxes and income tax withholding for any

to January 1, 2000, for taxpayers whose total Federal tax

calendar year that you meet either of these tests:

deposits in 1998 did not exceed the new $200,000

You pay an employee cash wages of $150 or more for

threshold. However, taxpayers will remain liable for

farmwork.

penalties if a deposit is not made in the required manner.

The total (cash and noncash) wages you pay to

EFTPS must be used to make electronic deposits. If you

farmworkers is $2,500 or more.

are required to make deposits by electronic funds transfer

If the $2,500-or-more test for the group is not met, the

and fail to do so, you may be subject to a 10% penalty.

$150-or-more test for an individual still applies.

Taxpayers who are not required to make electronic

Exceptions. Special rules apply to certain

deposits may voluntarily participate in EFTPS. To enroll

hand-harvest laborers who receive less than $150 in

in EFTPS, call 1-800-555-4477 or 1-800-945-8400. For

annual cash wages and household employees who

general information about EFTPS, call 1-800-829-1040.

receive less than $1,100 in annual cash wages. For more

Social security wage base for 1999. Stop withholding

information, see Circular A.

social security tax after an employee reaches $72,600 in

When to file. For 1999, file Form 943 by January 31,

taxable wages.

2000. 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 by February 10, 2000.

The Internal Revenue Service is a proud partner with the

After you file your first return, the IRS will send you a

National Center for Missing and Exploited Children.

form every year. If you receive a form for a year in which

Photographs of missing children selected by the Center

you are not liable for filing, write “NONE” on line 11 and

may appear in instructions on pages that would otherwise

send the form back to the IRS.

be blank. You can help bring these children home by

If you stop paying wages during the year and do not

looking at the photographs and calling 1-800-THE-LOST

expect to pay wages again, file a final return for 1999. Be

(1-800-843-5678) if you recognize a child.

sure to mark the box at the top. If you later become liable

for any of the taxes, notify the IRS.

General Instructions

Where to file. Find the state and, if applicable, county

Purpose of form. Use Form 943 to report income tax

location of your legal residence, principal place of

withheld and employer and employee social security and

business, office, or agency in the list that follows. Send

Medicare taxes on wages paid to farmworkers. If you have

your return to the Internal Revenue Service at the

household employees working in your private home on

address listed for your location. No street address is

your farm operated for a profit, they are considered farm

needed.

Cat. No. 25976L

Instructions For Form 943 - 1999

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