Instructions For Form 943 - 2011 (Page 2 of 8) in pdf

a credit or debit card, visit the IRS website at

The $150 Test or the $2,500 Test

All cash wages that you pay to farmworkers are subject

Disregarded entities and qualified subchapter S

to social security and Medicare taxes and federal income

subsidiaries (QSubs). The IRS has published final

tax withholding for any calendar year that you meet either

regulations section 301.7701(c)(2)(iv) under which

of the tests listed below.

QSubs and eligible single-owner disregarded entities are

treated as separate entities for employment tax

•

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

purposes. For more information, see Disregarded entities

a year for farmwork.

•

and qualified subchapter S subsidiaries in Pub. 15

The total (cash and noncash) wages that you pay to all

(Circular E), Employer’s Tax Guide.

farmworkers is $2,500 or more.

How to get forms and publications. You can get most

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

IRS forms and publications by visiting IRS.gov or by

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

calling the IRS at 1-800-TAX-FORM (1-800-829-3676).

Exceptions. Special rules apply to certain

Telephone help. You can call the IRS Business and

hand-harvest laborers who receive less than $150 in

Specialty Tax Line toll free at 1-800-829-4933 on Monday

annual cash wages. For more information, see section 4

through Friday for answers to your questions about

of Pub. 51 (Circular A).

completing Form 943, tax deposit rules, or obtaining an

employer identification number (EIN).

When to File

Photographs of Missing Children

For 2011, file Form 943 by January 31, 2012. However, if

you made deposits on time in full payment of the taxes

The Internal Revenue Service is a proud partner with the

due for the year, you may file the return as late as

National Center for Missing and Exploited Children.

February 10, 2012.

Photographs of missing children selected by the Center

may appear in instructions on pages that would otherwise

Final Return

be blank. You can help bring these children home by

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

If you stop paying wages during the year and do not

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

expect to pay wages again, file a final return for 2011. Be

sure to mark the box above line 1 on the form indicating

General Instructions

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

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

Form 943 webpage. For more information about the

Forms W-2 and W-3

latest developments on Form 943 and its instructions, go

By January 31, 2012, give Form W-2, Wage and Tax

Statement, to each employee who was working for you at

Purpose of Form 943

the end of 2011. If an employee stops working for you

Use Form 943 to report federal income tax withheld and

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

time after employment ends but no later than January 31

employer and employee social security and Medicare

of the following year. If the employee asks you for Form

taxes on wages paid to farmworkers.

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

If you have household employees working in your

of the request or the last wage payment, whichever is

private home on your farm operated for a profit, they are

later.

not considered to be farm employees. To report social

security, Medicare, and federal income tax withholding on

Compensation paid to H-2A visa holders.

the wages of household employees, you may either:

Compensation of $600 or more paid to foreign

agricultural workers who entered the country on H-2A

•

File Schedule H (Form 1040), Household Employment

visas is reported in box 1 of Form W-2. Compensation

Taxes, with your Form 1040, or

paid to H-2A workers for agricultural labor performed in

•

Include the wages with your farm employees’ wages

connection with H-2A visas is not subject to social

on Form 943.

security and Medicare taxes, and therefore should not be

reported as wages subject to social security tax (line 2) or

If you paid wages to a household employee in a home

Medicare tax (line 4) on Form 943, and should not be

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

reported as social security wages (box 3) or Medicare

on Schedule H (Form 1040). If you paid wages to other

wages (box 5) on Form W-2.

nonfarm workers, do not report these on Form 943.

Taxes on wages paid to nonfarm workers are reported on

An employer is not required to withhold federal income

Form 941/941-SS, Employer’s QUARTERLY Federal Tax

tax from compensation it pays to an H-2A worker for

Return, or Form 944/944-SS, Employer’s ANNUAL

agricultural labor performed in connection with this visa

Federal Tax Return. See Pub. 926, Household

unless the worker asks for withholding and the employer

Employer’s Tax Guide, for more information about

agrees. In this case, the worker must give the employer a

household employees.

completed Form W-4, Employee’s Withholding Allowance

Certificate. Federal income tax withheld is reported on

Who Must File

line 6 of Form 943 and in box 2 of Form W-2. These

File Form 943 if you paid wages to one or more

reporting rules apply when the H-2A worker provides his

farmworkers and the wages were subject to social

or her taxpayer identification number (TIN) to the

security and Medicare taxes or federal income tax

employer. For the rules relating to backup withholding

withholding under the tests discussed below. For more

and reporting when the H-2A worker does not provide a

information on farmworkers and wages, see Pub. 51

TIN, see the Instructions for Form 1099-MISC and the

(Circular A).

Instructions for Form 945.

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Instructions for Form 943 (2011)

Instructions For Form 943 - 2011 Page 2

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