Instructions For Form 943 - 2010 printable pdf download

2010

Department of the Treasury

Internal Revenue Service

Instructions for Form 943

Employer’s Annual Federal Tax Return for Agricultural Employees

information, see Disregarded entities and qualified subchapter

Section references are to the Internal Revenue Code unless

S subsidiaries in Pub. 15 (Circular E), Employer’s Tax Guide.

otherwise noted.

What’s New

How to get forms and publications. You can get most IRS

forms and publications by visiting the IRS website at IRS.gov or

Qualified employer’s social security tax credit. Qualified

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

employers are allowed a credit for their share (6.2%) of social

Telephone help. You can call the IRS Business and Specialty

security tax on wages paid to qualified employees after March

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

18, 2010, and before April 1, 2010. See the instructions for lines

for answers to your questions about completing Form 943, tax

13c – 13d on page 4.

deposit rules, or obtaining an employer identification number

Qualified employer’s social security tax exemption.

(EIN).

Qualified employers are allowed an exemption for their share

(6.2%) of social security tax on wages paid to qualified

Photographs of Missing Children

employees after March 31, 2010, and before January 1, 2011.

See the instructions for lines 7a – 7c on page 3.

The Internal Revenue Service is a proud partner with the

National Center for Missing and Exploited Children.

COBRA premium assistance credit. The credit for COBRA

Photographs of missing children selected by the Center may

premium assistance payments applies to premiums paid for

appear in instructions on pages that would otherwise be blank.

employees involuntarily terminated between September 1,

You can help bring these children home by looking at the

2008, and May 31, 2010, and to premiums paid for up to 15

photographs and calling 1-800-THE-LOST (1-800-843-5678) if

months. See COBRA premium assistance payments on page 4.

you recognize a child.

Social security wage base for 2011. The maximum amount

of wages subject to the social security tax for 2011 is available

General Instructions

in Publication 51 (Circular A), Agricultural Employer’s Tax

Guide.

Purpose of form. Use Form 943 to report federal income tax

Electronic deposit requirement. The IRS has issued

withheld and employer and employee social security and

proposed regulations under section 6302 which provide that

Medicare taxes on wages paid to farmworkers.

beginning January 1, 2011, you must deposit all depository

If you have household employees working in your private

taxes (such as employment tax, excise tax, and corporate

home on your farm operated for a profit, they are not

income tax) electronically using the Electronic Federal Tax

considered to be farm employees. To report social security,

Payment System (EFTPS). Under these proposed regulations,

Medicare, and federal income tax withholding on the wages of

which are expected to be finalized by December 31, 2010,

household employees, you may either:

Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot

be used after December 31, 2010. For more information about

•

File Schedule H (Form 1040), Household Employment

EFTPS or to enroll in EFTPS, visit the EFTPS website at

Taxes, with your Form 1040, or

, or call 1-800-555-4477. You can also get Pub.

•

Include the wages with your farm employees’ wages on Form

966, The Secure Way to Pay Your Federal Taxes.

943.

Reminders

If you paid wages to a household employee in a home that is

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

Correcting a previously filed Form 943. If you discover an

H (Form 1040). If you paid wages to other nonfarm workers, do

error on a previously filed Form 943, make the correction using

not report these on Form 943. Taxes on wages paid to nonfarm

Form 943-X, Adjusted Employer’s Annual Federal Tax Return

workers are reported on Form 941/941-SS, Employer’s

for Agricultural Employees or Claim for Refund. Form 943-X is

QUARTERLY Federal Tax Return, or Form 944/944-SS,

filed separately from Form 943. For more information, see

Employer’s ANNUAL Federal Tax Return. See Pub. 926,

section 9 of Pub. 51 (Circular A), Agricultural Employer’s Tax

Household Employer’s Tax Guide, for more information about

Guide, or visit the IRS website at IRS.gov and enter the

household employees.

keywords Correcting Employment Taxes.

Who must file. File Form 943 if you paid wages to one or

Paid preparers must sign Form 943. Paid preparers must

more farmworkers and the wages were subject to social

complete and sign the paid preparer’s section of Form 943.

security and Medicare taxes or federal income tax withholding

Employer’s liability. Employers are responsible to ensure

under the tests discussed below. For more information on

that tax returns are filed and deposits and payments are made,

farmworkers and wages, see Pub. 51 (Circular A).

even if the employer contracts with a third party. The employer

remains liable if the third party fails to perform a required action.

The $150 test or the $2,500 test. All cash wages that you pay

to farmworkers are subject to social security and Medicare

Credit or debit card payments. Employers can pay the

taxes and federal income tax withholding for any calendar year

balance due shown on Form 943 by credit or debit card. Do not

that you meet either of the tests listed below.

use a credit or debit card to make federal tax deposits. For

more information on paying your taxes with a credit or debit

•

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

card, visit the IRS website at

for farmwork.

Disregarded entities and qualified subchapter S

•

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

subsidiaries (QSubs). The IRS has published final

farmworkers is $2,500 or more.

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

eligible single-owner disregarded entities are treated as

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

separate entities for employment tax purposes. For more

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

Cat. No. 25976L

Instructions For Form 943 - 2010

Related Articles

Related forms

Related Categories