Instructions For Form 943 - 2010 (Page 2 of 6) in pdf

Exceptions. Special rules apply to certain hand-harvest

Without a

If you are in . . .

payment . . .

With a payment . . .

laborers who receive less than $150 in annual cash wages. For

more information, see section 4 of Pub. 51 (Circular A).

No legal residence or principal

Internal Revenue

place of business in any state:

Service

When to file. For 2010, file Form 943 by January 31, 2011.

P.O. Box 409101

P.O. Box 105274

However, if you made deposits on time in full payment of the

Ogden, UT

Atlanta, GA

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

84409

30348-5274

February 10, 2011.

If you are filing Form 943 for an

Department of the

Internal Revenue

exempt organization or

Treasury

Service

Final return. If you stop paying wages during the year and

government entity (federal, state, Internal Revenue

P.O. Box 105085

do not expect to pay wages again, file a final return

local, or Indian tribal

Service

Atlanta, GA

for 2010. Be sure to mark the box above line 1 on the form

government), use the following

Ogden, UT

30348-5085

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

addresses regardless of your

84201-0008

location:

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

Reconciliation of Form 943 to Forms W-2 and W-3. Certain

Forms W-2 and W-3. By January 31, 2011, give Form W-2,

amounts reported on Form 943 for 2010 should agree with the

Wage and Tax Statement, to each employee who was working

Form W-2 totals reported on the 2010 Form W-3. The amounts

for you at the end of 2010. If an employee stops working for you

from Form 943 that should agree with the related boxes on

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

Form W-3 are: federal income tax withheld (line 6 versus box

after employment ends but no later than January 31 of the

2), social security wages (line 2 versus box 3), Medicare wages

following year. If the employee asks you for Form W-2, give him

(line 4 versus box 5), and advance earned income credit

or her the completed form within 30 days of the request or the

payments (line 10 versus box 9). If the totals do not agree, the

last wage payment, whichever is later.

IRS or SSA may require you to explain any differences and

correct any errors. Keep all records that show why the totals do

Filing on paper forms. By February 28, 2011, send Copy

not match. For more information, see section 12 of Pub. 51

A of all Forms W-2 with Form W-3, Transmittal of Wage and

(Circular A).

Tax Statements, to the Social Security Administration (SSA) if

you are filing less than 250 paper Forms W-2. The mailing

Depositing taxes. If your net taxes (line 11) are less than

address can be found on Form W-3 under Where to File Paper

$2,500 for the year, you can pay the tax due with your return if

Forms. If you are required to file 250 or more Forms W-2, you

you file on time. If your net taxes are $2,500 or more for the

must file them electronically unless the IRS granted you a

year, you must deposit your tax liabilities throughout the year in

waiver. Even if you are required to file less than 250 Forms

accordance with your deposit schedule using EFTPS. There are

W-2, we encourage you to take advantage of electronic filing.

two deposit schedules — monthly or semiweekly — for

determining when you must deposit. Before the beginning of

Filing electronically. Visit the SSA’s Employer W-2 Filing

each calendar year, you must determine which of the two

Instructions and Information website at

deposit schedules you must use. See section 7 of Pub. 51

for information about

(Circular A) for information and rules concerning federal tax

electronic filing of Forms W-2. If you file electronically, the due

deposits and to determine your status as a monthly or

date is March 31, 2011. SSA no longer accepts any form of

semiweekly schedule depositor.

magnetic media for wage reporting.

Penalties and interest. There are penalties for filing a return

Where to file. Find the state of your legal residence, principal

late and for paying or depositing taxes late, unless there is

place of business, office, or agency in the table that follows.

reasonable cause. There are also penalties for failure to (a)

Send your return to the address listed for your location.

furnish Forms W-2 to employees and file copies with the SSA

and (b) deposit taxes when required. See Pub. 51 (Circular A)

Note. Where you file depends on whether or not you are

for more information. In addition, there are penalties for willful

including a payment. Be sure to use the correct address.

failure to file returns and pay taxes when due, for filing false

returns, and submitting bad checks. Interest is charged on

Without a

taxes paid late at the rate set by law.

If you are in . . .

payment . . .

With a payment . . .

If federal income, social security, and Medicare taxes

Connecticut

New Jersey

Department of the

Internal Revenue

Delaware

New York

Treasury

Service

that must be withheld (that is, trust fund taxes) are not

District of

North Carolina

Internal Revenue

P.O. Box 804523

withheld or are not paid to the United States Treasury,

CAUTION

Columbia

Ohio

Service

Cincinnati, OH

the trust fund recovery penalty may apply. The penalty is 100%

Georgia

Pennsylvania

Cincinnati, OH

45280-4523

of the unpaid trust fund tax. This penalty may apply to you if

Illinois

Rhode Island

45999-0008

these unpaid taxes cannot be immediately collected from the

Indiana

South Carolina

Kentucky

Tennessee

employer or business. The trust fund recovery penalty may be

Maine

Vermont

imposed on all persons who are determined by the IRS to be

Maryland

Virginia

responsible for collecting, accounting for, and paying over these

Massachusetts

West Virginia

taxes, and who acted willfully in not doing so. See section 7 of

Michigan

Wisconsin

Pub. 51 (Circular A) for more information.

New Hampshire

Preprinted name, EIN, and address. If your preprinted name,

Alabama

Missouri

Department of the

Internal Revenue

EIN, or address on Form 943 is not correct, cross it out and

Alaska

Montana

Treasury

Service

type or print the correct information. However, do not change

Arizona

Nebraska

Internal Revenue

P.O. Box 105085

Arkansas

Nevada

Service

Atlanta, GA

any of the preprinted information on your Form 943-V, Payment

California

New Mexico

Ogden, UT

30348-5085

Voucher.

Colorado

North Dakota

84201-0008

Florida

Oklahoma

Zero Wage return. If you received a preprinted Form 943 in

Hawaii

Oregon

the mail from the IRS and are not required to file because you

Idaho

South Dakota

paid no wages subject to social security or Medicare tax and

Iowa

Texas

withheld no federal income tax, write “NONE” on line 11, sign

Kansas

Utah

Louisiana

Washington

the return, and file it with the IRS. If you will not have to file

Minnesota

Wyoming

Form 943 in the future, also check the box above line 1 at the

Mississippi

left of your name and address.

-2-

Instructions for Form 943 (2010)

Instructions For Form 943 - 2010 Page 2

Related Articles

Related forms

Related Categories