Instructions For Form 943 - 2016 Page 2


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.
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 and enter “outsourcing payroll duties” in the
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
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
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
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
Instructions for Form 943 (2016)


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