Fillable Form 943-A - Agricultural Employer'S Record Of Federal Tax Liability (Page 3 of 4) in pdf

Form 943-A (Rev. 12-2013)

Page

Future Developments

Make sure you have checked the appropriate box

below line 16 of Form 943 to show that you are a

TIP

For the latest information about developments related to Form 943-

semiweekly schedule depositor.

A and its instructions, such as legislation enacted after they were

published, go to

Here are some additional examples:

Reminders

• Employer A is a semiweekly schedule depositor. Employer A

accumulated a federal tax liability of $3,000 on its January 11 and

Reporting prior period adjustments. Prior period adjustments are

January 25 paydays. In the January column, Employer A must enter

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

$3,000 on lines 11 and 25.

Return for Agricultural Employees or Claim for Refund, and are not

• Employer B is a semiweekly schedule depositor who paid wages

taken into account when figuring the tax liability for the current year.

in October, November, and December on the last day of the month.

When you file Form 943-A with your Form 943, do not change

On December 24, 2013, Employer B also paid its employees

your tax liability by adjustments reported on any Forms 943-X.

year-end bonuses (subject to employment taxes). Because

Amended Form 943-A. If you have been assessed a

Employer B is a semiweekly schedule depositor, Employer B must

failure-to-deposit (FTD) penalty, you may be able to file an amended

record employment tax liabilities on Form 943-A.

Form 943-A. See Amending a Previously Filed Form 943-A, later.

Month

Lines for dates wages were paid

General Instructions

October

line 31 (pay day, last day of the month)

Purpose of form. Use this form to report your tax liability (federal

November

line 30 (pay day, last day of the month)

income tax withheld plus both employee and employer social

December

lines 24 (bonus paid) + 31 (pay day, last day of the

security and Medicare taxes). Do not show federal tax deposits

month)

here.

Do not report taxes on wages paid to nonfarm workers on this

• Employer C is a new business and monthly schedule depositor

form. Taxes on wages paid to nonfarm workers are reported on

for 2013. Employer C pays wages every Friday. Employer C

Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return, or

incurred a $2,000 employment tax liability on 10/11/13. Employer C

Form 944, Employer’s ANNUAL Federal Tax Return. Do not attach

incurred a $110,000 liability on 10/18/13 and on every subsequent

Form 943-A to your Form 941/941-SS or Form 944. Instead, use

Friday during 2013. Under the deposit rules, employers become

Schedule B (Form 941) or Form 945-A, Annual Record of Federal

semiweekly schedule depositors on the day after any day they

Tax Liability (with Form 944).

accumulate $100,000 or more of tax liability in a deposit period.

Caution. IRS uses Form 943-A to determine if you have timely

Because Employer C accumulated $112,000 on 10/18/13,

deposited your Form 943 tax liabilities. If you are a semiweekly

Employer C became a semiweekly schedule depositor on the next

schedule depositor and you do not properly complete and file

day and must complete Form 943-A and file it with Form 943.

Form 943-A with Form 943, the IRS may propose an “averaged”

Month

Lines for dates wages were paid

Amount to record

failure-to-deposit penalty. See Deposit Penalties in section 7 of

Pub. 51 (Circular A), Agricultural Employer's Tax Guide, for more

information.

October

line 11

$2,000

Who must file. Semiweekly schedule depositors are required to

October

lines 18, 25

$110,000

complete and file Form 943-A with Form 943. Monthly schedule

November

lines 1, 8, 15, 22, 29

$110,000

depositors who accumulate $100,000 or more during any month

become semiweekly schedule depositors on the next day and must

December

lines 6, 13, 20, 27

$110,000

also complete and file Form 943-A. Do not file this form if you were

a monthly schedule depositor for the entire year or if your total

See Depositing Taxes in Pub. 51 (Circular A) for more information.

taxes after adjustments for the year (Form 943, line 11) are less than

Amending a Previously Filed Form 943-A

$2,500.

Note. If you use this form, do not complete Form 943, line 17.

Semiweekly schedule depositors. If you have been assessed a

failure-to-deposit (FTD) penalty and you made an error on Form

When to file. File Form 943-A with your Form 943 every year when

943-A and the correction will not change the total liability you

Form 943 is due. See the Instructions for Form 943 for due dates.

reported on Form 943-A, you may be able to reduce your penalty by

Specific Instructions

filing an amended Form 943-A.

Example. You reported a liability of $3,000 on January 1.

Enter your business information. Carefully enter your employer

However, the liability was actually for March. Prepare an amended

identification number (EIN) and name at the top of the form. Make

Form 943-A showing the $3,000 liability on March 1. Also, you must

sure that they exactly match the name of your business and the EIN

enter the liabilities previously reported for the year that did not

that the IRS assigned to your business and also agree with the

change. Write “Amended” at the top of Form 943-A. The IRS will

name and EIN shown on the attached Form 943.

refigure the penalty and notify you of any change in the penalty.

Calendar year. Enter the calendar year of the Form 943 or Form

Monthly schedule depositors. You can also file an amended Form

943-X to which Form 943-A is attached.

943-A if you have been assessed an FTD penalty and you made an

error on the monthly tax liability section of Form 943. When

Enter your tax liability by month. Enter your tax liabilities in the

completing Form 943-A for this situation, only enter the monthly

spaces that correspond to the dates you paid wages to your

totals. The daily entries are not required.

employees, not the date payroll deposits were made. The total tax

liability for the year (line M) must equal total taxes after adjustments

Where to file. File your amended Form 943-A at the address

on Form 943 (line 11). Report your tax liabilities on this form

provided in the penalty notice you received. You do not have to

corresponding to the dates of each wage payment, not to when

submit your original Form 943-A.

payroll liabilities are accrued. Enter the monthly totals on lines A, B,

C, D, E, F, G, H, I, J, K, and L. Enter the total for the year on line M.

For example, if your payroll period ended on December 31, 2012,

and you paid the wages for that period on January 7, 2013, you

would:

• Go to January, and

• Enter your tax liability on line 7 (because line 7 represents the

seventh day of the month).

Form 943-A - Agricultural Employer'S Record Of Federal Tax Liability Page 3

Related Articles

Related forms

Related Categories