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

Respond to certain IRS notices that you have shared

8655 on file with the IRS. However, a reporting agent must

with your designee about math errors and return

complete this section if the reporting agent offered legal

preparation. The IRS won't send notices to your designee.

advice, for example, advising the client on determining

whether its workers are employees or independent

You’re not authorizing your designee to bind you to

contractors for federal tax purposes.

anything (including additional tax liability) or to otherwise

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

Privacy Act and Paperwork Reduction Act Notice.

designee’s authorization, see Pub. 947.

We ask for the information on Forms 943, 943-A, and

The authorization will automatically expire 1 year from

943-V to carry out the Internal Revenue laws of the United

the due date (without regard to extensions) for filing your

States. We need it to figure and collect the right amount of

Form 943. If you or your designee wants to terminate the

tax. Subtitle C, Employment Taxes, of the Internal

authorization, write to the IRS office for your locality using

Revenue Code imposes employment taxes on wages and

the Without a payment address under Where To File,

provides for income tax withholding. These forms are

earlier.

used to report the amount of taxes that you owe. Section

Who Must Sign (Approved Roles)

6011 requires you to provide the requested information if

the tax applies to you. Section 6109 requires you to

The following persons are authorized to sign the return for

provide your identification number. If you fail to provide

each type of business entity.

this information in a timely manner, or provide false or

Sole proprietorship—The individual who owns the

fraudulent information, you may be subject to penalties.

business.

You’re not required to provide the information

Corporation (including a limited liability company

requested on a form that is subject to the Paperwork

(LLC) treated as a corporation)— The president, vice

Reduction Act unless the form displays a valid OMB

president, or other principal officer duly authorized to sign.

control number. Books or records relating to a form or its

Partnership (including an LLC treated as a

instructions must be retained as long as their contents

partnership) or unincorporated organization— A

may become material in the administration of any Internal

responsible and duly authorized partner, member, or

Revenue law.

officer having knowledge of its affairs.

Single-member LLC treated as a disregarded entity

Generally, tax returns and return information are

for federal income tax purposes—The owner of the

confidential, as required by section 6103. However,

LLC or a principal officer duly authorized to sign.

section 6103 allows or requires us to disclose this

Trust or estate—The fiduciary.

information to others as described in the Code. We may

Form 943 may also be signed by a duly authorized

disclose your tax information to the Department of Justice

agent of the taxpayer if a valid power of attorney has been

for civil and criminal litigation, and to cities, states, the

filed.

District of Columbia, and U.S. commonwealths and

possessions to administer their tax laws. We may also

Alternative signature method. Corporate officers or

disclose this information to other countries under a tax

duly authorized agents may sign Form 943 by rubber

treaty, to federal and state agencies to enforce federal

stamp, mechanical device, or computer software

nontax criminal laws, or to federal law enforcement and

program. For details and required documentation, see

intelligence agencies to combat terrorism.

Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at

The time needed to complete and file these forms will

vary depending on individual circumstances. The

Paid Preparer Use Only

estimated average time for Form 943 is: Recordkeeping,

A paid preparer must sign Form 943 and enter the

10 hr., 45 min.; Learning about the law or the form, 30

information requested in the Paid Preparer Use Only

min.; Preparing and sending the form to the IRS, 42 min.

section if the preparer was paid to prepare Form 943 and

The estimated average time for Form 943-A is:

isn't an employee of the filing entity. Paid preparers must

Recordkeeping, 6 hr., 42 min.; Preparing and sending the

sign paper returns with a manual signature. The preparer

form to the IRS, 6 min. The estimated average time for

must give you a copy of the return in addition to the copy

Form 943-V is 14 min. If you have comments concerning

to be filed with the IRS.

the accuracy of these time estimates or suggestions for

If you're a paid preparer, enter your Preparer Tax

making this form simpler, we would be happy to hear from

Identification Number (PTIN) in the space provided.

you. You can send us comments from

formspubs. Click on More Information and then click on

Include your complete address. If you work for a firm,

Give us feedback. Or you can write to the Internal

enter the firm's name and the EIN of the firm. You can

Revenue Service, Tax Forms and Publications Division,

apply for a PTIN online or by filing Form W-12. For more

1111 Constitution Ave. NW, IR-6526, Washington, DC

information about applying for a PTIN online, visit the IRS

website at ptin. You can't use your PTIN in

20224. Don't send Form 943 to this address. Instead, see

place of the EIN of the tax preparation firm.

Where To File, earlier.

Generally, don't complete this section if you're filing

Form 943 as a reporting agent and have a valid Form

-7-

Instructions for Form 943 (2016)

Instructions For Form 943 - 2016 Page 7

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