Instructions For Form 943 - 2009 (Page 2 of 4) in pdf

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

depositor.

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.

Without a

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

Connecticut

New Jersey

Department of the

Internal Revenue

withheld or are not paid to the United States Treasury,

Delaware

New York

Treasury

Service

CAUTION

District of

North Carolina Internal Revenue

P.O. Box 804523

the trust fund recovery penalty may apply. The penalty is 100%

Columbia

Ohio

Service

Cincinnati, OH

of the unpaid trust fund tax. This penalty may apply to you if

Georgia

Pennsylvania

Cincinnati, OH

45280-4523

these unpaid taxes cannot be immediately collected from the

Illinois

Rhode Island

45999-0008

employer or business. The trust fund recovery penalty may be

Indiana

South Carolina

imposed on all persons who are determined by the IRS to be

Kentucky

Tennessee

responsible for collecting, accounting for, and paying over these

Maine

Vermont

Maryland

Virginia

taxes, and who acted willfully in not doing so. See section 7 of

Massachusetts

West Virginia

Pub. 51 (Circular A) for more information.

Michigan

Wisconsin

Preprinted name, EIN, and address. If your preprinted name,

New Hampshire

EIN, or address on Form 943 is not correct, cross it out and

type or print the correct information. However, do not change

Alabama

Missouri

Department of the

Internal Revenue

Alaska

Montana

Treasury

Service

any of the preprinted information on your Form 943-V, Payment

Arizona

Nebraska

Internal Revenue

P.O. Box 105085

Voucher.

Arkansas

Nevada

Service

Atlanta, GA

Zero Wage return. If you received a preprinted Form 943 in

California

New Mexico

Ogden, UT

30348-5085

Colorado

North Dakota

84201-0008

the mail from the IRS and are not required to file because you

Florida

Oklahoma

paid no wages subject to social security or Medicare tax and

Hawaii

Oregon

withheld no federal income tax, write “NONE” on line 11, sign

Idaho

South Dakota

the return, and file it with the IRS. If you will not have to file

Iowa

Texas

Form 943 in the future, also check the box above line 1 at the

Kansas

Utah

left of your name and address.

Louisiana

Washington

Minnesota

Wyoming

Mississippi

Specific Instructions

No legal residence or principal

Internal Revenue

place of business in any state:

Service

State code. If you made your deposits by FTD coupon (Form

P.O. Box 409101

P.O. Box 105274

Ogden, UT

Atlanta, GA

8109) or by using an EFTPS bank account in a state other than

84409

30348-5274

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

Internal Revenue

transfers in the box provided in the upper-left corner of Form

exempt organization or

Treasury

Service

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

Service

Atlanta, GA

code box if you deposit in more than one state. If you deposit in

government), use the following

Ogden, UT

30348-5085

addresses regardless of your

84201-0008

the same state as shown in your address, do not make an entry

location:

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

-2-

Instructions For Form 943 - 2009 Page 2

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