Instructions For Form 943 - 2017 (Page 5 of 9) in pdf

two deposit schedules you must use. See section 7 of

Without a

Pub. 51 for information and rules concerning federal tax

If you're in . . .

payment . . .

With a payment . . .

deposits and to determine your status as a monthly or

Connecticut

New York

Department of the

Internal Revenue

Delaware

North Carolina

Treasury

Service

semiweekly schedule depositor.

District of

Ohio

Internal Revenue

P.O. Box 804523

Penalties and Interest

Columbia

Pennsylvania

Service

Cincinnati, OH

Florida

Rhode Island

Cincinnati, OH

45280-4523

You can avoid paying penalties and interest if you do all of

Indiana

South Carolina

45999-0008

Maine

Vermont

the following.

Maryland

Virginia

Deposit or pay your taxes when they are due.

Massachusetts

West Virginia

File your fully completed Form 943 on time.

New Hampshire

Report your tax liability accurately.

New Jersey

Submit valid checks for tax payments.

Georgia

Michigan

Department of the

Internal Revenue

Furnish accurate Forms W-2 to employees.

Illinois

Tennessee

Treasury

Service

File Form W-3 and Copy A of Forms W-2 with the SSA

Kentucky

Wisconsin

Internal Revenue

P. O. Box 806533

Service

Cincinnati, OH

on time and accurately.

Kansas City, MO

45280-6533

Penalties and interest are charged on taxes paid late

64999-0008

and returns filed late at a rate set by law. See sections 7

Alabama

Missouri

Department of the

Internal Revenue

and 8 of Pub. 51 for details.

Alaska

Montana

Treasury

Service

Arizona

Nebraska

Internal Revenue

P.O. Box 37943

If you receive a notice about a penalty after you file this

Arkansas

Nevada

Service

Hartford, CT

return, reply to the notice with an explanation and we will

California

New Mexico

Ogden, UT

06176-7943

Colorado

North Dakota

84201-0008

determine if you meet reasonable-cause criteria. Don't

Hawaii

Oklahoma

attach an explanation when you file your return.

Idaho

Oregon

Iowa

South Dakota

Use Form 843 to request abatement of assessed

Kansas

Texas

penalties or interest. Don't request abatement of

Louisiana

Utah

assessed penalties or interest on Form 943 or Form

Minnesota

Washington

Mississippi

Wyoming

943-X.

No legal residence or principal

Internal Revenue

If federal income, social security, and Medicare

place of business in any state:

Service

taxes that must be withheld (that is, trust fund

P.O. Box 409101

P.O. Box 37943

taxes) aren't withheld or aren't paid to the United

Ogden, UT

Hartford, CT

CAUTION

States Treasury, the trust fund recovery penalty may

84409

06176-7943

apply. The penalty is 100% of the unpaid trust fund tax. If

If you're filing Form 943 for an

Department of the

Internal Revenue

these unpaid taxes can't be immediately collected from

exempt organization or

Treasury

Service

the employer or business, the trust fund recovery penalty

government entity (federal,

Internal Revenue

P.O. Box 37943

state, local, or Indian tribal

Service

Hartford, CT

may be imposed on all persons who are determined by

government), use the following

Ogden, UT

06176-7943

the IRS to be responsible for collecting, accounting for, or

address regardless of your

84201-0008

paying over these taxes, and who acted willfully in not

location:

doing so. See section 7 of Pub. 51 for more information.

Reconciliation of Form 943 to Forms

Specific Instructions

W-2 and W-3

Employer Identification Number

Certain amounts reported on Form 943 for 2017 should

agree with the Form W-2 totals reported on the 2017 Form

(EIN), Name, Trade Name, and

W-3. The amounts from Form 943 that should agree with

Address

the related boxes on Form W-3 are: federal income tax

withheld (line 8 and box 2), social security wages (line 2

If you don't have an EIN, you may apply for one online by

and box 3), and Medicare wages (line 4 and box 5). If the

visiting IRS.gov/EIN. You may also apply for an EIN by

amounts don't agree, you may be contacted by the IRS or

faxing or mailing Form SS-4 to the IRS. Employers outside

the SSA. For more information, see section 11 of Pub. 51.

of the United States may also apply for an EIN by calling

Keep all records that show why the totals don't match.

267-941-1099 (toll call). If you haven't received your EIN

Depositing Taxes

by the due date of Form 943, file a paper return and write

"Applied For" and the date you applied in this entry space.

If your total taxes after adjustments and credits (line 13)

Enter your EIN, name, and address in the spaces

are less than $2,500 for the year, you can pay the tax due

provided. Don't use your social security number (SSN) or

with your return if you file on time. If your total taxes after

individual taxpayer identification number (ITIN). Generally,

adjustments and credits (line 13) are $2,500 or more for

enter the business (legal) name you used when you

the year, you must make deposits by EFT throughout the

applied for your EIN on Form SS-4. For example, if you're

year in accordance with your deposit schedule. There are

a sole proprietor, enter “Barbara Smith” on the “Name”

two deposit schedules—monthly or semiweekly—for

line and “Barbara's Farm” on the “Trade name” line. Leave

determining when you must deposit. Before the beginning

the “Trade name” line blank if it is the same as your

of each calendar year, you must determine which of the

“Name.” If you pay a tax preparer to fill out Form 943,

-5-

Instructions for Form 943 (2017)

Instructions For Form 943 - 2017 Page 5

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