Instructions For Form 943 - 2002 printable pdf download

2 0

Department of the Treasury

Internal Revenue Service

Instructions for Form 943

Employer’s Annual Tax Return for Agricultural Employees

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

Items To Note

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

Reporting negative amounts on line 8. Use

Exceptions. Special rules apply to certain

parentheses in line 8 (“Adjustment to taxes”) to show a

hand-harvest laborers who receive less than $150 in

decrease to the amounts reported on lines 3 or 5.

annual cash wages and household employees who

receive less than $1,300 in annual cash wages for 2002.

Signature on Form 943. Only an authorized individual

For more information, see Circular A.

may sign Form 943. See Signature on page 4.

When to file. For 2002, file Form 943 by January 31,

Social security wage base for 2002. Stop withholding

2003. However, if you made deposits on time in full

social security tax after an employee reaches $84,900 in

payment of the taxes due for the year, you may file the

taxable wages.

return by February 10, 2003.

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

Photographs of Missing Children

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

The Internal Revenue Service is a proud partner with the

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

National Center for Missing and Exploited Children.

send the form back to the IRS.

Photographs of missing children selected by the Center

If you stop paying wages during the year and do not

may appear in instructions on pages that would otherwise

expect to pay wages again, file a final return for 2002. Be

be blank. You can help bring these children home by

sure to mark the box at the top of the form indicating that

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

you do not have to file returns in the future. If you later

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

become liable for any of the taxes, notify the IRS.

Electronic deposit requirement. You must make

General Instructions

electronic deposits of all depository taxes (such as

employment tax, excise tax, and corporate income tax)

Purpose of form. Use Form 943 to report income tax

using the Electronic Federal Tax Payment System

withheld and employer and employee social security and

Medicare taxes on wages paid to farmworkers. If you

(EFTPS) in 2003 if:

•

The total deposits of such taxes in 2001 were more

have household employees working in your private home

than $200,000 or

on your farm operated for a profit, they are considered

•

farm employees. To report social security, Medicare, and

You were required to use EFTPS in 2002.

If you are required to use EFTPS and fail to do so, you

income tax withholding on the wages of household

may be subject to a 10% penalty. If you are not required

employees, you may either:

•

File Schedule H (Form 1040), Household

to use EFTPS, you may participate voluntarily. To enroll

in or get more information about EFTPS, call

Employment Taxes, with your Form 1040 or

•

Include the wages with other farm employees’ wages

1-800-555-4477 or 1-800-945-8400. You can also visit

the EFTPS Web Site at

on Form 943.

If you paid wages to a household employee in a home

Forms W-2 and W-3. By January 31, 2003, give Form

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

W-2 to each employee who was working for you at the

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

end of 2002. If an employee stops working for you before

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

the end of the year, give him or her Form W-2 any time

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

after employment ends but no later than January 31 of

Household Employer’s Tax Guide, for more information

the following year. If the employee asks you for Form

about household employees.

W-2, give him or her the completed form within 30 days

of the request or the last wage payment, whichever is

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

later.

or more farmworkers and the wages were subject to

Filing on paper forms. By February 28, 2003, send

social security and Medicare taxes or income tax

withholding under the tests discussed below. For

Copy A of all Forms W-2 with Form W-3 to the Social

definitions of farmworkers and wages, see Circular A,

Security Administration (SSA). The address is in the

Agricultural Employer’s Tax Guide (Pub. 51).

Instructions for Forms W-2 and W-3.

Filing electronically. Access Business Services

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

Online (BSO) on the SSA Web Site at

pay to farmworkers are subject to social security and

employer for information about electronic filing of Forms

Medicare taxes and income tax withholding for any

W-2. If you file electronically (not magnetic media), the

calendar year that you meet either of these tests:

•

due date is March 31, 2003.

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

farmwork.

Filing on magnetic media. If you are required to file

•

The total (cash and noncash) wages you pay to

250 or more Forms W-2, you must file them on magnetic

farmworkers is $2,500 or more.

media (or electronically) instead of filing Copy A of Form

Cat. No. 25976L

Instructions For Form 943 - 2002

Related Articles

Related forms

Related Categories