Instructions For Form 943 - 2004 (Page 2 of 5) in pdf

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

CAUTION

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,

information.

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

state:

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,

75266-0587

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:

box.

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

-2-

Instructions For Form 943 - 2004 Page 2

Related Articles

Related forms

Related Categories