Instructions For Form 943 - 2010 Page 5


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
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
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
Instructions for Form 943 (2010)


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