Instructions For Form 943 - 2010 (Page 5 of 6) in pdf

By checking “Yes,” you authorize the IRS to talk to the

You cannot use your PTIN in place of the

person you named (your designee) about any questions we

EIN of the tax preparation firm.

may have while we process your return. You also authorize

Generally, do not complete the paid preparer’s section if you

your designee to:

are filing Form 943 as a reporting agent and have a valid Form

•

Give us any information that is missing from your return,

8655, Reporting Agent Authorization, on file with the IRS.

•

Call us for information about processing your return, and

However, a reporting agent must complete this section if the

•

Respond to certain IRS notices that you have shared with

reporting agent offered legal advice, for example, advising the

your designee about math errors and return preparation. The

client on determining whether its workers are employees or

IRS will not send notices to your designee.

independent contractors for federal tax purposes.

You are not authorizing your designee to bind you to

Privacy Act and Paperwork Reduction Act Notice. We ask

anything (including additional tax liability) or to otherwise

for the information on Forms 943, 943-A, and 943-V to carry out

represent you before the IRS. If you want to expand your

the Internal Revenue laws of the United States. We need it to

designee’s authorization, see Pub. 947, Practice Before the IRS

figure and collect the right amount of tax. Subtitle C,

and Power of Attorney.

Employment Taxes, of the Internal Revenue Code imposes

The authorization will automatically expire 1 year from the

employment taxes on wages, including income tax withholding.

due date (without regard to extensions) for filing your Form 943.

These forms are used to report the amount of taxes that you

If you or your designee want to terminate the authorization,

owe. Section 6011 requires you to provide the requested

write to the IRS office for your locality using the Without a

information if the tax applies to you. Section 6109 requires you

payment address under Where to file on page 2.

to provide your identification number.

Who must sign. Form 943 must be signed as follows:

You are not required to provide the information requested on

•

Sole proprietorship — The individual who owns the

a form that is subject to the Paperwork Reduction Act unless

business.

the form displays a valid OMB control number. Books or

•

Corporation (including a limited liability company (LLC)

records relating to a form or its instructions must be retained as

treated as a corporation) — The president, vice president, or

long as their contents may become material in the

other principal officer duly authorized to sign.

administration of any Internal Revenue law.

•

Partnership (including an LLC treated as a partnership)

Generally, tax returns and return information are confidential,

or unincorporated organization — A responsible and duly

as required by Code section 6103. However, section 6103

authorized member or officer having knowledge of its affairs.

•

allows or requires the Internal Revenue Service to disclose or

Single member LLC treated as a disregarded entity for

give the information shown on your return to others as

federal income tax purposes — The owner of the LLC or a

described in the Code. For example, we may disclose your tax

principal officer duly authorized to sign.

•

information to the Department of Justice for civil and criminal

Trust or estate — The fiduciary.

litigation, and to cities, states, the District of Columbia, and U.S.

Form 943 may also be signed by a duly authorized agent of

commonwealths and possessions to administer their tax laws.

the taxpayer if a valid power of attorney has been filed.

We may also disclose this information to other countries under

Alternative signature method. Corporate officers or duly

a tax treaty, to federal and state agencies to enforce federal

authorized agents may sign Form 943 by rubber stamp,

nontax criminal laws, or to federal law enforcement and

mechanical device, or computer software program. For details

intelligence agencies to combat terrorism.

and required documentation, see Rev. Proc. 2005-39. You can

The time needed to complete and file these forms will vary

find Rev. Proc. 2005-39 on page 82 of Internal Revenue

depending on individual circumstances. The estimated average

Bulletin 2005-28 at

time for Form 943 is: Recordkeeping, 10 hr., 31 min.; Learning

Paid preparers. A paid preparer must sign Form 943 and

about the law or the form, 40 min.; Preparing the form, 1 hr., 47

enter the information requested in the Paid Preparer Use Only

min.; Copying, assembling, and sending the form to the IRS, 16

section if the preparer was paid to prepare Form 943 and is not

min. The estimated average time for Form 943-A is:

an employee of the filing entity. Paid preparers must sign paper

Recordkeeping, 8 hr., 22 min.; Preparing and sending the form

returns with a manual signature. The preparer must give you a

to the IRS, 8 min. The estimated average time for Form 943-V

copy of the return in addition to the copy to be filed with the

is 14 min. If you have comments concerning the accuracy of

IRS.

these time estimates or suggestions for making these forms

If you are a paid preparer, enter your Preparer Tax

simpler, we would be happy to hear from you. You can write to

Identification Number (PTIN) in the space provided. Include

the Internal Revenue Service, Tax Products Coordinating

your complete address. If you work for a firm, enter the firm’s

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

name and the EIN of the firm. You can apply for a PTIN online

NW, IR-6526, Washington, DC 20224. Do not send Form 943

or by filing Form W-12, IRS Paid Preparer Tax Identification

to this address. Instead, see Where to file on page 2.

Number (PTIN) Application. For more information about

applying for a PTIN online, visit the IRS website at

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Instructions for Form 943 (2010)

Instructions For Form 943 - 2010 Page 5

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