Instructions For Form 943 - 2004 Page 2


Filing on paper forms. By February 28, 2005, send
that show why the totals do not match. For more
Copy A of all Forms W-2 with Form W-3 to the Social
information, see section 12 of Pub. 51 (Circular A).
Security Administration (SSA) (if less than 250 paper
Depositing taxes. If your net taxes (line 11) are $2,500
forms). The address is in the Instructions for Forms W-2
or more for the year, you generally must deposit your tax
and W-3.
liabilities at an authorized financial institution using Form
Filing electronically. Visit the Social Security
8109, Federal Tax Deposit Coupon, or by using the
Administration’s Employer Reporting Instructions and
Electronic Federal Tax Payment System (EFTPS). See
Information website at
section 7 of Pub. 51 (Circular A), Agricultural Employer’s
for information about electronic filing of Forms W-2. If you
Tax Guide, for information and rules concerning federal
file electronically (not magnetic media), the due date is
tax deposits and to determine your status as a monthly or
March 31, 2005.
semiweekly schedule depositor.
Penalties and interest. There are penalties for filing a
Filing on magnetic media. If you are required to file
250 or more Forms W-2, you must file them on magnetic
return late and for paying or depositing taxes late, unless
media (or electronically) instead of filing Copy A of Form
there is reasonable cause. If you file or deposit late,
W-2. See the Instructions for Forms W-2 and W-3 for
attach an explanation to Form 943. There are also
more information. The due date for filing forms with the
penalties for failure to: (a) furnish Forms W-2 to
SSA on magnetic media is February 28, 2005.
employees and file copies with the SSA or (b) deposit
taxes when required. (Do not attach an explanation to
Where to file. Find the state of your legal residence,
Forms W-2 filed with the SSA.) See Pub. 51 (Circular A)
principal place of business, office, or agency in the table
for more information. In addition, there are penalties for
that follows. Send your return to the “Internal Revenue
willful failure to file returns and pay taxes when due and
Service” at the address listed for your location. No street
for filing false returns or submitting bad checks. Interest
address is needed.
is charged on taxes paid late at the rate set by law.
Note. Where you file depends on whether or not you are
If income, social security, and Medicare taxes that
including a payment. Be sure to use the correct address.
must be withheld (that is, trust fund taxes) are not
withheld or are not paid to the United States
Connecticut, Delaware, District of Columbia, Illinois, Indiana,
Treasury, the trust fund recovery penalty may apply. The
Kentucky, Maine, Maryland, Massachusetts, Michigan, New
penalty is 100% of the unpaid trust fund tax. This penalty
Hampshire, New Jersey, New York, North Carolina, Ohio,
may apply to you if these unpaid taxes cannot be
Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia,
immediately collected from the employer or business.
West Virginia, Wisconsin
The trust fund recovery penalty may be imposed on all
Return without payment:
Return with payment:
P.O. Box 105094
persons who are determined by the IRS to be
Cincinnati, OH 45999-0008
Atlanta, GA 30348-5094
responsible for collecting, accounting for, and paying
over these taxes, and who acted willfully in not doing so.
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
See section 7 of Pub. 51 (Circular A) for more
Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,
Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas,
Preprinted name, EIN, and address. If your preprinted
Utah, Washington, Wyoming
name, EIN, or address on Form 943 is not correct, cross
Return without payment:
Return with payment:
it out and type or print the correct information. However,
P.O. Box 660587
do not change any of the preprinted information on your
Ogden, UT 84201-0008
Dallas, TX 75266-0587
Form 943-V, Payment Voucher.
If you have no legal residence or principal place of business in any
Zero Wage return. If you received a preprinted Form
943 in the mail from the IRS and are not required to file
Return without payment:
Return with payment:
because you paid no wages subject to social security or
Philadelphia, PA 19255-8526
P.O. Box 80107
Medicare tax and withheld no income tax, write “NONE”
Cincinnati, OH 45280-0007
on line 11, sign the return, and file it with the IRS. If you
will not have to file Form 943 in the future, also check the
Exception for exempt organizations and government
box above line 1 at the left of your name and address.
entities. If you are filing Form 943 for an exempt
organization or government entity (federal, state, local, or
Specific Instructions
Indian tribal government), use the following addresses
regardless of your location:
State code. If you made your deposits by FTD coupon
Return without payment: Ogden, UT 84201-0008
(Form 8109) or by using an EFTPS bank account in a
Return with payment: P.O. Box 660587, Dallas, TX
state other than that shown in your address on Form 943,
enter the state code for the state where you made
deposits or initiated EFTPS transfers in the box provided
Reconciliation of Form 943 to Forms W-2 and W-3.
in the upper-left corner of Form 943. Use the Postal
Certain amounts reported on Form 943 for 2004 should
Service two-letter state abbreviation as the state code.
agree with the Form W-2, Wage and Tax Statement,
Enter the code “MU” in the state code box if you deposit
totals reported on the 2004 Form W-3, Transmittal of
in more than one state. If you deposit in the same state
Wage and Tax Statements. The amounts from Form W-3
as shown in your address, do not make an entry in this
that should agree with the related lines on Form 943 are:
income tax withholding (box 2), social security wages
(box 3), Medicare wages and tips (box 5), and the
Line 1 —Number of agricultural employees. Enter the
advance earned income credit payment (box 9). If the
number of agricultural employees on your payroll during
totals do not agree, the IRS may require you to explain
the pay period that included March 12, 2004. Do not
any differences and correct any errors. Keep any records
include household employees, persons who received no


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