Instructions for Form 943-V
Purpose of Form
Caution. If you pay an amount with Form 943 that
should have been deposited, you may be subject to a
Complete Form 943-V if you are making a payment
penalty. See Deposit Penalties in section 7 of
with Form 943, Employer’s Annual Federal Tax Return
Pub. 51 (Circular A).
for Agricultural Employees. We will use the completed
voucher to credit your payment more promptly and
accurately, and to improve our service to you.
Box 1—Employer identification number (EIN). If you
If you have your return prepared by a third party and
do not have an EIN, apply for one on Form SS-4,
make a payment with that return, please provide this
Application for Employer Identification Number, and
payment voucher to the return preparer.
write “Applied For” and the date you applied in this
Making Payment With Form 943
Box 2—Amount paid. Enter the amount paid with
Make a payment with your 2004 Form 943 only if:
● Your net taxes for the year (line 11 on Form 943) are
Box 3—Name and address. Enter your business
less than $2,500 and the taxes are paid in full with a
name and address as shown on Form 943.
timely filed return or
● Enclose your check or money order made payable to
● You are a monthly schedule depositor making a
the “United States Treasury.” Be sure also to enter
payment in accordance with the Accuracy of Deposits
your EIN, “Form 943,” and “2004” on your check or
Rule. (See section 7 of Pub. 51 (Circular A), Agricultural
money order. Do not send cash. Do not staple this
Employer’s Tax Guide, for details.) This amount may
voucher or your payment to the return (or to each
be $2,500 or more.
● Detach the completed voucher and send it with your
Otherwise, you must deposit the amount at an
authorized financial institution or by electronic funds
payment and Form 943 to the address provided in the
transfer. (See section 7 of Pub. 51 (Circular A) for
separate Instructions for Form 943.
deposit instructions.) Do not use the Form 943-V
Note. You must also complete the entity information
payment voucher to make federal tax deposits.
above line 1 on Form 943.