Instructions For Form 943 - 2016 Page 4

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Reconciliation of Form 943 to Forms
and Tax Statements, to the Social Security Administration
(SSA) if you're filing less than 250 paper Forms W-2. The
W-2 and W-3
mailing address can be found on Form W-3 under Where
To File Paper Forms. If you're required to file 250 or more
Certain amounts reported on Form 943 for 2016 should
Forms W-2, you must file them electronically unless the
agree with the Form W-2 totals reported on the 2016 Form
IRS granted you a waiver. Even if you're required to file
W-3. The amounts from Form 943 that should agree with
less than 250 Forms W-2, we encourage you to take
the related boxes on Form W-3 are: federal income tax
advantage of electronic filing.
withheld (line 8 and box 2), social security wages (line 2
and box 3), and Medicare wages (line 4 and box 5). If the
Filing electronically. Visit the SSA's Employer W-2
amounts don't agree, you may be contacted by the IRS or
Filing Instructions & Information website at
the SSA. For more information, see section 11 of Pub. 51.
for information about
Keep all records that show why the totals don't match.
filing Forms W-2 electronically. Electronically filed forms
are due by January 31, 2017. The SSA no longer accepts
Depositing Taxes
any form of magnetic media for wage reporting. The SSA
If your total taxes after adjustments (line 11) are less than
prepares Form W-3 based on your electronically filed
$2,500 for the year, you can pay the tax due with your
Form W-2; a separate Form W-3 isn't needed.
return if you file on time. If your total taxes after
Where To File
adjustments are $2,500 or more for the year, you must
make deposits by EFT throughout the year in accordance
Find the state of your legal residence, principal place of
with your deposit schedule. There are two deposit
business, office, or agency in the table that follows. Send
schedules—monthly or semiweekly—for determining
your return to the address listed for your location.
when you must deposit. Before the beginning of each
calendar year, you must determine which of the two
Note. Where you file depends on whether or not you're
deposit schedules you must use. See section 7 of Pub. 51
including a payment. Be sure to use the correct address.
for information and rules concerning federal tax deposits
Without a
and to determine your status as a monthly or semiweekly
If you're in . . .
payment . . .
With a payment . . .
schedule depositor.
Connecticut
New Jersey
Department of the
Internal Revenue
Penalties and Interest
Delaware
New York
Treasury
Service
District of
North Carolina
Internal Revenue
P.O. Box 804523
You can avoid paying penalties and interest if you do all of
Columbia
Ohio
Service
Cincinnati, OH
the following.
Florida
Pennsylvania
Cincinnati, OH
45280-4523
Georgia
Rhode Island
45999-0008
Deposit or pay your taxes when they are due.
Illinois
South Carolina
File your fully completed Form 943 on time.
Indiana
Tennessee
Report your tax liability accurately.
Kentucky
Vermont
Submit valid checks for tax payments.
Maine
Virginia
Maryland
West Virginia
Furnish accurate Forms W-2 to employees.
Massachusetts
Wisconsin
File Form W-3 and Copies A of Form W-2 with the SSA
Michigan
on time and accurately.
New Hampshire
Alabama
Missouri
Department of the
Internal Revenue
Penalties and interest are charged on taxes paid late
Alaska
Montana
Treasury
Service
and returns filed late at a rate set by law. See sections 7
Arizona
Nebraska
Internal Revenue
P.O. Box 37943
and 8 of Pub. 51 for details.
Arkansas
Nevada
Service
Hartford, CT
California
New Mexico
Ogden, UT
06176-7943
If you receive a notice about a penalty after you file this
Colorado
North Dakota
84201-0008
return, reply to the notice with an explanation and we will
Hawaii
Oklahoma
Idaho
Oregon
determine if you meet reasonable-cause criteria. Don't
Iowa
South Dakota
attach an explanation when you file your return.
Kansas
Texas
Louisiana
Utah
Use Form 843 to request abatement of assessed
Minnesota
Washington
penalties or interest. Don't request abatement of
Mississippi
Wyoming
assessed penalties or interest on Form 943 or Form
No legal residence or principal
Internal Revenue
Internal Revenue
943-X.
place of business in any state:
Service
Service
P.O. Box 409101
P.O. Box 37943
If federal income, social security, and Medicare
Ogden, UT
Hartford, CT
taxes that must be withheld (that is, trust fund
!
84409
06176-7943
taxes) aren't withheld or aren't paid to the United
CAUTION
If you're filing Form 943 for an
Department of the
Internal Revenue
States Treasury, the trust fund recovery penalty may
exempt organization or
Treasury
Service
apply. The penalty is 100% of the unpaid trust fund tax.
government entity (federal,
Internal Revenue
P.O. Box 37943
This penalty may apply to you if these unpaid taxes can't
state, local, or Indian tribal
Service
Hartford, CT
be immediately collected from the employer or business.
government), use the following
Ogden, UT
06176-7943
address regardless of your
84201-0008
The trust fund recovery penalty may be imposed on all
location:
persons who are determined by the IRS to be responsible
for collecting, accounting for, or paying over these taxes,
and who acted willfully in not doing so. See section 7 of
Pub. 51 for more information.
-4-
Instructions for Form 943 (2016)

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