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him or her the completed form within 30 days of the request

match. For more information, see section 12 of Pub. 51

or the last wage payment, whichever is later.

(Circular A).

Filing on paper forms. By February 28, 2007, send

Depositing taxes. If your net taxes (line 11) are less than

Copy A of all Forms W-2 with Form W-3 to the Social

$2,500 for the year, you can pay the tax due with your return

Security Administration (SSA) (if less than 250 paper forms).

if you file on time. If your net taxes are $2,500 or more for

The address is in the Instructions for Forms W-2 and W-3.

the year, you must deposit your tax liabilities throughout the

year in accordance with your deposit schedule by using the

Filing electronically. Visit the Social Security

Electronic Federal Tax Payment System (EFTPS) or by

Administration’s Employer Reporting Instructions and

making a deposit at an authorized financial institution using

Information website at for

Form 8109, Federal Tax Deposit Coupon. There are two

information about electronic filing of Forms W-2. If you file

deposit schedules — monthly or semiweekly — for

electronically, the due date is April 2, 2007. SSA no longer

determining when you must deposit. Before the beginning of

accepts any form of magnetic media for wage reporting.

each calendar year, you must determine which of the two

Where to file. Find the state of your legal residence,

deposit schedules you must use. See section 7 of Pub. 51

principal place of business, office, or agency in the table that

(Circular A) for information and rules concerning federal tax

follows. Send your return to the “Internal Revenue Service”

deposits and to determine your status as a monthly or

at the address listed for your location. No street address is

semiweekly schedule depositor.

needed.

Penalties and interest. There are penalties for filing a

Note. Where you file depends on whether or not you are

return late and for paying or depositing taxes late, unless

including a payment. Be sure to use the correct address.

there is reasonable cause. There are also penalties for

Without a

failure to (a) furnish Forms W-2 to employees and file copies

If you are in . . .

payment . . .

With a payment . . .

with the SSA and (b) deposit taxes when required. See

Pub. 51 (Circular A) for more information. In addition, there

Connecticut

New Jersey

Internal Revenue

are penalties for willful failure to file returns and pay taxes

Delaware

New York

Service

District of

North Carolina Cincinnati, OH

P.O. Box 1212

when due, for filing false returns, and submitting bad

Columbia

Ohio

45999-0008

Charlotte, NC

checks. Interest is charged on taxes paid late at the rate set

Illinois

Pennsylvania

28201-1212

by law.

Indiana

Rhode Island

Kentucky

South Carolina

If federal income, social security, and Medicare taxes

Maine

Vermont

that must be withheld (that is, trust fund taxes) are

Maryland

Virginia

Massachusetts

West Virginia

not withheld or are not paid to the United States

CAUTION

Michigan

Wisconsin

Treasury, the trust fund recovery penalty may apply. The

New Hampshire

penalty is 100% of the unpaid trust fund tax. This penalty

may apply to you if these unpaid taxes cannot be

Alabama

Missouri

Internal Revenue

immediately collected from the employer or business. The

Alaska

Montana

Service

Arizona

Nebraska

Ogden, UT

P.O. Box 105085

trust fund recovery penalty may be imposed on all persons

Arkansas

Nevada

84201-0008

Atlanta, GA

who are determined by the IRS to be responsible for

California

New Mexico

30348-5085

collecting, accounting for, and paying over these taxes, and

Colorado

North Dakota

who acted willfully in not doing so. See section 7 of Pub. 51

Florida

Oklahoma

Georgia

Oregon

(Circular A) for more information.

Hawaii

South Dakota

Preprinted name, EIN, and address. If your preprinted

Idaho

Tennessee

Iowa

Texas

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

Kansas

Utah

out and type or print the correct information. However, do

Louisiana

Washington

not change any of the preprinted information on your

Minnesota

Wyoming

Form 943-V, Payment Voucher.

Mississippi

Zero Wage return. If you received a preprinted Form 943

No legal residence or principal

Internal Revenue

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

place of business in any state:

Service

you paid no wages subject to social security or Medicare tax

P.O. Box 409101

P.O. Box 105274

Ogden, UT

Atlanta, GA

and withheld no federal income tax, write “NONE” on

84409

30348-5274

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

Exception for exempt organizations and government

line 1 at the left of your name and address.

entities. If you are filing Form 943 for an exempt

organization or government entity (federal, state, local, or

Indian tribal government), use the following addresses

Specific Instructions

regardless of your location:

•

Return without payment: Ogden, UT 84201-0008

•

State code. If you made your deposits by FTD coupon

Return with payment: P.O. Box 105085, Atlanta, GA

(Form 8109) or by using an EFTPS bank account in a state

30348-5085

other than that shown in your address on Form 943, enter

Reconciliation of Form 943 to Forms W-2 and W-3.

the state code for the state where you made deposits or

Certain amounts reported on Form 943 for 2006 should

initiated EFTPS transfers in the box provided in the

agree with the Form W-2, Wage and Tax Statement, totals

upper-left corner of Form 943. Use the Postal Service

reported on the 2006 Form W-3, Transmittal of Wage and

two-letter state abbreviation as the state code. Enter the

Tax Statements. The amounts from Form 943 that should

code “MU” in the state code box if you deposit in more than

agree with the related boxes on Form W-3 are: federal

one state. If you deposit in the same state as shown in your

income tax withheld (line 6 versus box 2), social security

address, do not make an entry in this box.

wages (line 2 versus box 3), Medicare wages and tips (line 4

versus box 5), and advance earned income credit payments

Line 1 — Number of agricultural employees. Enter the

(line 10 versus box 9). If the totals do not agree, the IRS or

number of agricultural employees on your payroll during the

SSA may require you to explain any differences and correct

pay period that included March 12, 2006. Do not include

any errors. Keep all records that show why the totals do not

household employees, persons who received no pay during

-2-

Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2006 Page 2

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