taxes due for the year, you may file the return as late as
Form W-2, Wage and Tax Statement totals reported on the
February 10, 2010.
2009 Form W-3, Transmittal of Wage and Tax Statements. The
amounts from Form 943 that should agree with the related
Final return. If you stop paying wages during the year and
boxes on Form W-3 are: federal income tax withheld (line 6
do not expect to pay wages again, file a final return
versus box 2), social security wages (line 2 versus box 3),
for 2009. Be sure to mark the box above line 1 on the form
Medicare wages (line 4 versus box 5), and advance earned
indicating that you do not have to file returns in the future. If you
income credit payments (line 10 versus box 9). If the totals do
later become liable for any of the taxes, notify the IRS.
not agree, the IRS or SSA may require you to explain any
Forms W-2 and W-3. By February 1, 2010, give Form W-2 to
differences and correct any errors. Keep all records that show
each employee who was working for you at the end
why the totals do not match. For more information, see section
of 2009. If an employee stops working for you before the end of
12 of Pub. 51 (Circular A).
the year, give him or her Form W-2 any time after employment
Depositing taxes. If your net taxes (line 11) are less than
ends but no later than January 31 of the following year. If the
$2,500 for the year, you can pay the tax due with your return if
employee asks you for Form W-2, give him or her the
you file on time. If your net taxes are $2,500 or more for the
completed form within 30 days of the request or the last wage
year, you must deposit your tax liabilities throughout the year in
payment, whichever is later.
accordance with your deposit schedule using EFTPS or by
Filing on paper forms. By March 1, 2010, send Copy A of
making a deposit at an authorized financial institution using
all Forms W-2 with Form W-3 to the Social Security
Form 8109, Federal Tax Deposit Coupon. There are two
Administration (SSA) if you are filing less than 250 paper forms.
deposit schedules — monthly or semiweekly — for determining
The mailing address can be found on Form W-3 under Where
when you must deposit. Before the beginning of each calendar
to file. You should keep in mind that you may file these forms
year, you must determine which of the two deposit schedules
electronically, even if you would otherwise normally file fewer
you must use. See section 7 of Pub. 51 (Circular A) for
than 250 paper forms.
information and rules concerning federal tax deposits and to
Filing electronically. Visit the SSA’s Employer W-2 Filing
determine your status as a monthly or semiweekly schedule
Instructions and Information website at
employer for information about electronic filing of Forms W-2. If
Penalties and interest. There are penalties for filing a return
you file electronically, the due date is March 31, 2010. SSA no
late and for paying or depositing taxes late, unless there is
longer accepts any form of magnetic media for wage reporting.
reasonable cause. There are also penalties for failure to (a)
Where to file. Find the state of your legal residence, principal
furnish Forms W-2 to employees and file copies with the SSA
place of business, office, or agency in the table that follows.
and (b) deposit taxes when required. See Pub. 51 (Circular A)
Send your return to the address listed for your location.
for more information. In addition, there are penalties for willful
Note. Where you file depends on whether or not you are
failure to file returns and pay taxes when due, for filing false
including a payment. Be sure to use the correct address.
returns, and submitting bad checks. Interest is charged on
taxes paid late at the rate set by law.
If you are in . . .
payment . . .
With a payment . . .
If federal income, social security, and Medicare taxes
that must be withheld (that is, trust fund taxes) are not
Department of the
withheld or are not paid to the United States Treasury,
North Carolina Internal Revenue
P.O. Box 804523
the trust fund recovery penalty may apply. The penalty is 100%
of the unpaid trust fund tax. This penalty may apply to you if
these unpaid taxes cannot be immediately collected from the
employer or business. The trust fund recovery penalty may be
imposed on all persons who are determined by the IRS to be
responsible for collecting, accounting for, and paying over these
taxes, and who acted willfully in not doing so. See section 7 of
Pub. 51 (Circular A) for more information.
Preprinted name, EIN, and address. If your preprinted name,
EIN, or address on Form 943 is not correct, cross it out and
type or print the correct information. However, do not change
Department of the
any of the preprinted information on your Form 943-V, Payment
P.O. Box 105085
Zero Wage return. If you received a preprinted Form 943 in
the mail from the IRS and are not required to file because you
paid no wages subject to social security or Medicare tax and
withheld no federal income tax, write “NONE” on line 11, sign
the return, and file it with the IRS. If you will not have to file
Form 943 in the future, also check the box above line 1 at the
left of your name and address.
No legal residence or principal
place of business in any state:
State code. If you made your deposits by FTD coupon (Form
P.O. Box 409101
P.O. Box 105274
8109) or by using an EFTPS bank account in a state other than
that shown in your address on Form 943, enter the state code
for the state where you made deposits or initiated EFTPS
If you are filing Form 943 for an
Department of the
transfers in the box provided in the upper-left corner of Form
exempt organization or
943. Use the two-letter United States Postal Service state
government entity (federal, state, Internal Revenue
P.O. Box 105085
abbreviation as the state code. Enter the code “MU” in the state
local, or Indian tribal
code box if you deposit in more than one state. If you deposit in
government), use the following
addresses regardless of your
the same state as shown in your address, do not make an entry
in this box.
Reconciliation of Form 943 to Forms W-2 and W-3. Certain
Line 1 — Number of agricultural employees. Enter the
amounts reported on Form 943 for 2009 should agree with the
number of agricultural employees on your payroll during the pay