Fillable Schedule R (Form 943) - Allocation Schedule For Aggregate Form 943 Filers (Page 3 of 3) in pdf

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Schedule R (Form 943) (12-2017)

Section references are to the Internal Revenue Code unless otherwise

• A: Wages and other compensation paid under section 3511(a).

noted.

• B: Wages and other compensation paid under section 3511(c).

Future Developments

• C: Wages and other compensation not reported under Code A or

Code B paid as a payor under a service agreement described in

For the latest information about developments related to Schedule R

Regulations section 31.3504-2(b)(2).

and its instructions, such as legislation enacted after they were

published, go to

• D: Wages and other compensation paid as an agent under

Regulations section 31.3504-1.

General Instructions

Column c. Social security tax allocated to the listed client EIN from

Form 943, line 3.

Purpose of Schedule R

Column d. Medicare tax allocated to the listed client EIN from Form

Use Schedule R to allocate information reported on Form 943 to each

943, line 5.

client. For purposes of Schedule R, the term “client” means (a) an

Column e. Additional Medicare Tax withholding allocated to the listed

“employer or payer” identified on the Form 2678, Employer/Payer

client EIN from Form 943, line 7.

Appointment of Agent; (b) a customer who enters into a contract that

meets the requirements under section 7705(e)(2); or (c) a client who

Column f. Federal income tax withheld from wages and other

enters into a service agreement described under Regulations section

compensation allocated to the listed client EIN from Form 943, line 8.

31.3504-2(b)(2) with a CPEO. If you have more than 10 clients, complete

Column g. Qualified small business payroll tax credit for increasing

as many continuation sheets as necessary. Attach Schedule R, including

research activities allocated to the listed client EIN from Form 943, line

any continuation sheets, to your aggregate Form 943.

12. You must attach a separate Form 8974 for each client claiming this

Who Must File?

credit.

Column h. Total taxes after adjustments and credits allocated to the

Agents approved by the IRS under section 3504 and CPEOs must

listed client EIN from Form 943, line 13.

complete Schedule R each time they file an aggregate Form 943. To

request approval to act as an agent for an employer under section 3504,

Column i. Total deposits from Form 943, line 14, plus any payments

the agent must file Form 2678 with the IRS. Form 2678 must be

made with the return allocated to the listed client EIN.

previously filed and approved by the IRS before filing Schedule R. To

You must also report the same information for your agricultural

become a CPEO, the organization must apply through the IRS Online

employees on Schedule R, line 13.

Registration System. Visit the IRS website at for

more information.

Compare the total of each column on Schedule R, line 14, to the

amounts reported on the aggregate Form 943. For each column total of

When Must You File?

Schedule R, the relevant line from Form 943 is noted in the column

heading.

If you’re an aggregate Form 943 filer, file Schedule R with your

aggregate Form 943 every year. Form 943 and Schedule R can be filed

The totals on Schedule R, line 14, must match the totals on Form 943.

electronically or by paper submission.

If the totals don’t match, there is an error that must be corrected before

submitting Form 943 and Schedule R.

Specific Instructions

Paperwork Reduction Act Notice. We ask for the information on

Completing Schedule R

Schedule R to carry out the Internal Revenue laws of the United States.

You’re required to give us this information. We need it to ensure that

Enter Your Business Information

you’re complying with these laws and to allow us to figure and collect

Carefully enter your EIN and the name of your business at the top of the

the right amount of tax.

schedule. Make sure they exactly match the EIN and name shown on

You’re not required to provide the information requested on a form

the attached Form 943. Check one of the “Type of filer” boxes to tell us

that is subject to the Paperwork Reduction Act unless the form displays

if you’re a section 3504 agent or a CPEO.

a valid OMB control number. Books or records relating to a form or its

instructions must be retained as long as their contents may become

Calendar Year

material in the administration of any Internal Revenue law. Generally, tax

Enter the calendar year of the Form 943 to which Schedule R is

returns and return information are confidential, as required by section

attached.

6103.

The time needed to complete and file Schedule R will vary depending

Client and Employee Information

on individual circumstances. The estimated average time is:

On Schedule R, including any continuation sheets, you must report the

Recordkeeping

. 11 hr, 43 min.

following for each client.

Learning about the law or the form .

. 32 min.

Note: When entering amounts over 999.99 on Schedule R, don’t enter

commas.

Preparing, copying, and assembling the form .

. 49 min.

Column a. The client’s EIN.

If you have comments concerning the accuracy of these time

estimates or suggestions for making Schedule R simpler, we would be

Column b (CPEO Use Only). Type of wages and other compensation.

happy to hear from you. You can send us comments from

Enter a code to report the type of wages and other compensation paid

FormComments. Or you can send your comments to Internal Revenue

to the individual(s) performing services for the client. If you paid more

Service, Tax Forms and Publications Division, 1111 Constitution Ave.

than one type of wages or other compensation, you must use more than

NW, IR-6526, Washington, DC 20224. Don’t send Schedule R to this

one line to report for that client and enter the applicable code for each

address. Instead, see Where To File in the Instructions for Form 943.

line. The following four codes are the only entries that can be made in

column b.

Schedule R (Form 943) - Allocation Schedule For Aggregate Form 943 Filers Page 3

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