Instructions For Form 943 - 2002 (Page 2 of 4) in pdf

W-2. See the Instructions for Forms W-2 and W-3 for

Federal tax deposits and to determine your status as a

more information. The due date for filing forms with the

monthly or semiweekly schedule depositor.

SSA on magnetic media is February 28, 2003.

Penalties and interest. There are penalties for filing a

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

return late and paying or depositing taxes late, unless

location of your legal residence, principal place of

there is reasonable cause. If you are late, please attach

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

an explanation to your return. There are also penalties for

your return to the Internal Revenue Service at the

failure to: (a) furnish Forms W-2 to employees and file

address listed for your location. No street address is

copies with the SSA or (b) deposit taxes when required.

needed.

See Circular A for more information. In addition, there are

penalties for willful failure to file returns and pay taxes

Note: Where you file depends on whether or not you

when due and for filing false returns or submitting bad

are including a payment.

checks. Interest is charged on taxes paid late at the rate

set by law.

Exception for exempt organizations and government

entities. If you are filing Form 943 for an exempt

If income, social security, and Medicare taxes that

organization or government entity (Federal, state, local,

must be withheld (i.e., trust fund taxes) are not

or Indian tribal government), use the following addresses

withheld or are not paid to the United States

CAUTION

regardless of your location:

Treasury, the trust fund recovery penalty may apply.

The penalty is 100% of the unpaid trust fund tax. This

Return without payment: Ogden, UT 84201–0008

penalty may apply to you if these unpaid taxes cannot be

immediately collected from the employer or business.

Return with payment: P.O. Box 660587, Dallas, TX

The trust fund recovery penalty may be imposed on all

75266 –0587

persons who are determined by the IRS to be

responsible for collecting, accounting for, and paying

over these taxes, and who acted willfully in not doing so.

Connecticut, Delaware, District of Columbia, Illinois, Indiana,

See section 7 of Circular A for more information.

Kentucky, Maine, Maryland, Massachusetts, Michigan, New

Hampshire, New Jersey, New York, North Carolina, Ohio,

Specific Instructions

Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,

West Virginia, Wisconsin

Line 1 —Number of agricultural employees. Enter the

Return without payment:

Return with payment:

number of agricultural employees on your payroll during

P.O. Box 105094

the pay period that included March 12, 2002. Do not

Cincinnati, OH 45999-0008

Atlanta, GA 30348 – 5094

include household employees in your private nonfarm

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,

home, persons who receive no pay during the pay period,

Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,

pensioners, or members of the Armed Forces.

Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,

Line 2 —Total wages subject to social security tax.

North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,

Enter the total cash wages subject to social security tax

Utah, Washington, Wyoming

that you paid your employees for farmwork during the

Return without payment:

Return with payment:

calendar year. Enter the amount before deductions.

P.O. Box 660587

Ogden, UT 84201 – 0008

Dallas, TX 75266 – 0587

Cash wages include checks, money orders, etc. Do not

include (a) the value of noncash items such as food or

If you have no legal residence or principal place of business in any

lodging or (b) pay for services other than farmwork. See

state

section 3 of Circular A for more information. Stop

Return without payment:

Return with payment:

reporting an employee’s social security wages when they

Philadelphia, PA 19255-8526

P.O. Box 80107

reach $84,900 for 2002.

Cincinnati, OH 45280 – 0007

Line 4 —Total wages subject to Medicare tax. Enter

the total cash wages subject to Medicare tax that you

Reconciliation of Form 943 to Forms W-2 and W-3.

paid your employees for farmwork during the calendar

Certain amounts reported on Form 943 for 2002 should

year. Enter the amount before deductions. Do not

agree with the Form W-2, Wage and Tax Statement,

include (a) the value of noncash items such as food or

totals reported on Form W-3, Transmittal of Wage and

lodging or (b) pay for services other than farmwork.

Tax Statements. The amounts from Form W-3 that

There is no limit on the amount of wages subject to

should agree with the related lines on Form 943 are:

Medicare tax.

income tax withholding (box 2), social security wages

Line 6 —Federal income tax withheld. Enter Federal

(box 3), Medicare wages and tips (box 5), social security

income tax withheld on wages paid to your employees.

tips (box 7), and the advance earned income credit

Generally, you must withhold income tax from employees

payment (box 9). If the totals do not agree, the IRS may

from whom you withhold social security and Medicare

require you to explain any differences and correct any

taxes. See sections 5 and 13 of Circular A for more

errors. If there is a valid reason, keep any records that

information on withholding rules.

show why the totals do not match. For more information,

see section 12 of Circular A.

Line 8 —Adjustment to taxes. Use line 8 to:

•

Depositing Taxes. If your net taxes (line 11) are $2,500

Adjust for rounding of fractions of cents,

•

or more for the year, you generally must deposit your tax

Correct errors in social security and Medicare taxes

liabilities at an authorized financial institution using Form

reported on a prior year return, and

•

8109, Federal Tax Deposit Coupon, or by using the

Correct an administrative error in reporting income

Electronic Federal Tax Payment System (EFTPS). See

tax withholding on a prior year return. See section 9 in

section 7 of Circular A, Agricultural Employer’s Tax

Pub. 51. Use parentheses to show a decrease to the

Guide (Pub. 51), for information and rules concerning

amounts reported on lines 3 or 5.

-2-

Instructions For Form 943 - 2002 Page 2

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