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

Reporting adjustments on line 17. If your net adjustment

returns with a manual signature. The preparer must give you a

during a month is negative and it exceeds your total liability for

copy of the return in addition to the copy to be filed with the

the month, do not enter a negative amount for the month.

IRS.

Instead, enter “-0-” for the month and carry over the unused

If you are a paid preparer, write your SSN or your Preparer

portion of the adjustment to the next month.

Tax Identification Number (PTIN) in the space provided. Include

Additional information. Pub. 51 (Circular A) has information

your complete address. If you work for a firm, write the firm’s

that you may need about social security, Medicare, federal

name and the EIN of the firm. You can apply for a PTIN using

unemployment (FUTA), withheld federal income taxes, and the

Form W-7P, Application for Preparer Tax Identification Number.

advance earned income credit. It includes tables showing the

You cannot use your PTIN in place of the EIN of the tax

federal income tax to withhold from an employee’s wages.

preparation firm.

Third-Party Designee. If you want to allow any individual,

Generally, do not complete the paid preparer’s section if you

corporation, firm, organization, or partnership to discuss your

are filing Form 943 as a reporting agent and have a valid Form

2008 Form 943 with the IRS, check the “Yes” box in the

8655, Reporting Agent Authorization, on file with the IRS.

Third-Party Designee section of the return. Also, enter the

However, a reporting agent must complete this section if the

name, phone number, and any five numbers that the designee

reporting agent offered legal advice, for example, advising the

chooses as his or her personal identification number (PIN). The

client on determining whether its workers are employees or

authorization applies only to the tax form upon which it appears.

independent contractors for federal tax purposes.

By checking the “Yes” box, you are authorizing the IRS to

Privacy Act and Paperwork Reduction Act Notice. We ask

speak with the designee to answer any questions relating to the

for the information on Forms 943, 943-A, and 943-V to carry out

information reported on your tax return. You are also

the Internal Revenue laws of the United States. We need it to

authorizing the designee to:

figure and collect the right amount of tax. Subtitle C,

•

Exchange information concerning your tax return with the IRS

Employment Taxes, of the Internal Revenue Code imposes

and

employment taxes on wages, including income tax withholding.

•

Request and receive written tax return information relating to

These forms are used to report the amount of taxes that you

your tax return including copies of specific notices,

owe. Section 6011 requires you to provide the requested

correspondence, and account transcripts.

information if the tax applies to you. Section 6109 requires you

You are not authorizing the designee to receive any refund

to provide your employer identification number (EIN). If you fail

check, bind you to anything (including additional tax liability), or

to provide this information in a timely manner, you may be

otherwise represent you before the IRS. If you want to expand

subject to penalties and interest. Section 6109 also requires

the designee’s authorization or desire automatic issuances of

paid preparers to provide their identifying number.

copies of notices, see Pub. 947, Practice Before the IRS and

You are not required to provide the information requested on

Power of Attorney.

a form that is subject to the Paperwork Reduction Act unless

The Third-Party Designee authorization is substantially

the form displays a valid OMB control number. Books or

equivalent to Form 8821, Tax Information Authorization, but

records relating to a form or its instructions must be retained as

automatically expires one year from the due date (without

long as their contents may become material in the

regard to extensions) for filing your 2008 Form 943. If you or

administration of any Internal Revenue law.

your designee desire to terminate the authorization, a written

Generally, tax returns and return information are

statement conveying your wish to revoke the authorization

confidential, as required by Code section 6103. However,

should be submitted to the IRS service center where the return

section 6103 allows or requires the Internal Revenue Service to

was processed. Use the address for Where to file (without a

disclose or give the information shown on your return to others

payment) on page 2.

as described in the Code. For example, we may disclose your

Who must sign. Form 943 must be signed as follows:

tax information to the Department of Justice for civil and

•

Sole proprietorship — The individual who owns the

criminal litigation, and to cities, states, the District of Columbia,

business.

and U.S. commonwealths and possessions to administer their

•

Corporation (including a limited liability company (LLC)

tax laws. We may also disclose this information to federal and

treated as a corporation) — The president, vice president, or

state agencies to enforce federal nontax criminal laws, or to

other principal officer duly authorized to sign.

federal law enforcement and intelligence agencies to combat

•

Partnership (including an LLC treated as a partnership) or

terrorism.

unincorporated organization — A responsible and duly

The time needed to complete and file these forms will vary

authorized member or officer having knowledge of its affairs.

•

depending on individual circumstances. The estimated average

Single member LLC treated as a disregarded entity —

time for Form 943 is: Recordkeeping, 10 hr., 31 min.; Learning

The owner of the LLC.

about the law or the form, 40 min.; Preparing the form, 1 hr., 47

•

Trust or estate — The fiduciary.

min.; Copying, assembling, and sending the form to the IRS, 16

Form 943 may also be signed by a duly authorized agent of

min. The estimated average time for Form 943-A is:

the taxpayer if a valid power of attorney has been filed.

Recordkeeping, 8 hr., 22 min.; Preparing and sending the form

Alternative signature method. Corporate officers or duly

to the IRS, 8 min. The estimated average time for Form 943-V

authorized agents may sign Form 945 by rubber stamp,

is 14 min. If you have comments concerning the accuracy of

mechanical device, or computer software program. For details

these time estimates or suggestions for making these forms

and required documentation, see Rev. Proc. 2005-39. You can

simpler, we would be happy to hear from you. You can write to

find Rev. Proc. 2005-39 on page 82 of Internal Revenue

the Internal Revenue Service, Tax Products Coordinating

Bulletin 2005-28 at

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224. Do not send Form 943

Paid preparers. A paid preparer must sign Form 943 and

to this address. Instead, see Where to file on page 2.

enter the information requested in the Paid Preparer’s Use Only

section if the preparer was paid to prepare Form 943 and is not

an employee of the filing entity. Paid preparers must sign paper

-4-

Instructions For Form 943 - 2009 Page 4

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