Instructions For Form 943 - 2016 (Page 2 of 7) in pdf

EFTPS or to enroll in EFTPS, visit the EFTPS website at

deposits. For more information on paying your taxes with

, or call 1-800-555-4477 or

a credit or debit card, visit the IRS website at

1-800-733-4829 (TDD). Additional information about

EFTPS is also available in Pub. 966.

Online payment agreement. You may be eligible to

For an EFTPS deposit to be on time, you must

apply for an installment agreement online if you have a

submit the deposit by 8 p.m. Eastern time the day

balance due when you file your return. For more

before the date the deposit is due.

information, see What if you can't pay in full, later.

CAUTION

Paid preparers must sign Form 943. Paid preparers

Same-day wire payment option. If you fail to submit a

must complete and sign the paid preparer's section of

deposit transaction on EFTPS by 8 p.m. Eastern time the

Form 943.

day before the date a deposit is due, you can still make

your deposit on time by using the Federal Tax Collection

Outsourcing payroll duties. You're responsible to

Service (FTCS). To use the same-day wire payment

ensure that tax returns are filed and deposits and

method, you will need to make arrangements with your

payments are made, even if you contract with a third party

financial institution ahead of time. Please check with your

to perform these acts. You remain responsible if the third

financial institution regarding availability, deadlines, and

party fails to perform any required action. If you choose to

costs. Your financial institution may charge you a fee for

outsource any of your payroll and related tax duties (that

payments made this way. To learn more about the

is, withholding, reporting, and paying over social security,

information you will need to provide your financial

Medicare, FUTA, and income taxes) to a third-party payer,

institution to make a same-day wire payment, visit the IRS

such as a payroll service provider or reporting agent, visit

website at

and click on Same-day

IRS.gov and enter “outsourcing payroll duties” in the

wire.

search box for helpful information on this topic.

Timeliness of federal tax deposits. If a deposit is

Disregarded entities and qualified subchapter S sub-

required to be made on a day that isn't a business day, the

sidiaries (QSubs). Eligible single-owner disregarded

deposit is considered timely if it is made by the close of

entities and QSubs are treated as separate entities for

the next business day. A business day is any day other

employment tax purposes. Eligible single-member entities

than a Saturday, Sunday, or legal holiday. The term “legal

that haven't elected to be taxed as corporations must

holiday” for deposit purposes includes only those legal

report and pay employment taxes on wages paid to their

holidays in the District of Columbia. Legal holidays in the

employees using the entities' own names and EINs. See

District of Columbia are provided in Pub. 51.

Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)

Electronic filing and payment. Now, more than ever

(iv).

before, businesses can enjoy the benefits of filing tax

How to get forms and publications. You can download

returns and paying their federal taxes electronically.

or print some of the forms and publications you may need

Whether you rely on a tax professional or handle your own

on Otherwise, you can go to

taxes, the IRS offers you convenient programs to make

to place an order and have forms

filing and paying easier. Spend less time and worry on

mailed to you. You should receive your order within 10

taxes and more time running your business. Use e-file and

business days.

EFTPS to your benefit.

For e-file, visit the IRS website at

Telephone help. You can call the IRS Business and

employmentefile

for additional information.

Specialty Tax Line toll free at 1-800-829-4933 or

For EFTPS, visit

or call EFTPS

1-800-829-4059 (TDD/TTY for persons who are deaf,

Customer Service at 1-800-555-4477 or 1-800-733-4829

hard of hearing, or have a speech disability) Monday–

(TDD) for additional information.

Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and

Hawaii follow Pacific time) for answers to your questions

If you're filing your tax return or paying your

about completing Form 943 and tax deposit rules.

federal taxes electronically, a valid employer

identification number (EIN) is required at the time

Photographs of Missing Children

CAUTION

the return is filed or the payment is made. If a valid EIN

The IRS is a proud partner with the National Center for

isn't provided, the return or payment won't be processed.

Missing and Exploited Children. Photographs of missing

This may result in penalties.

children selected by the Center may appear in instructions

Electronic funds withdrawal (EFW). If you file Form

on pages that would otherwise be blank. You can help

943 electronically, you can e-file and e-pay (electronic

bring these children home by looking at the photographs

funds withdrawal) the balance due in a single step using

and calling 1-800-THE-LOST (1-800-843-5678) if you

tax preparation software or through a tax professional.

recognize a child.

However, don't use EFW to make federal tax deposits.

General Instructions

For more information on paying your taxes using EFW,

visit the IRS website at A fee may

Purpose of Form 943

be charged to file electronically.

Credit or debit card payments. You can pay the

These instructions give you some background information

balance due shown on Form 943 by credit or debit card.

about Form 943. They tell you who must file Form 943,

Don't use a credit or debit card to make federal tax

how to complete it line by line, and when and where to file

it.

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Instructions for Form 943 (2016)

Instructions For Form 943 - 2016 Page 2

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