Form 943 Employer's Annual Federal Tax Return for Agricultural Em

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I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 943, PAGE 1 of 4 (PAGES 2 AND 3 ARE BLANK)
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 mm (11")
PERFORATE: HORIZONTALLY 7.75" FROM TOP MARGIN

Date

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

943

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-0035

Employer’s Annual Federal Tax Return for Agricultural Employees

Department of the Treasury
Internal Revenue Service (77)

Enter state code
for state in which
deposits were
made only if
different from
state in address
to the right ©
(see the separate
instructions).
If you do not have
to file returns in the
future, check
©
here

©

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See the separate Instructions for Form 943 for information on completing this return.

Name (as distinguished from trade name)

©

Trade name, if any

2008

Calendar year

If address is
different from
prior return,
check here. ©

Employer identification number (EIN)

Address (number and street)

City, state, and ZIP code

©

1

Number of agricultural employees employed in the pay period that includes March 12, 2008

2

Total wages subject to social security tax (see separate instructions)

3

Social security tax (multiply line 2 by 12.4% (.124))

4

Total wages subject to Medicare tax (see separate instructions)

5

Medicare tax (multiply line 4 by 2.9% (.029))

5

6

Federal income tax withheld (see separate instructions)

6

7

Total taxes before adjustments (add lines 3, 5, and 6)

7

8

Adjustment to taxes (see separate instructions)

8

9

Total taxes (line 7 as adjusted by line 8)

9

1

2

3

4

10

Advance earned income credit (EIC) payments made to employees, if any (see separate instructions)

10

11

Net taxes (subtract line 10 from line 9)

11

12

Total deposits for 2008, including overpayment applied from 2007 return

12

13

Balance due (subtract line 12 from line 11) (see separate instructions)

©

13

14 Overpayment If line 12 is more than line 11, enter here © $
and check if to be:
Applied to next return or
Refunded.
● All filers: If line 11 is less than $2,500, do not complete line 15 or Form 943-A.
● Semiweekly schedule depositors: Complete Form 943-A and check here ©
● Monthly schedule depositors: Complete line 15 and check here ©
15 Monthly Summary of Federal Tax Liability. (Do not complete if you were a semiweekly schedule depositor.)
Tax liability for month

Tax liability for month

Tax liability for month

A January

F June

K November

B February

G July

L December

C March
D April
E May

H August
I September
J October

M Total liability for year
(add lines A
through L)

ThirdParty
Designee

Sign
Here

Do you want to allow another person to discuss this return with the IRS (see separate instructions)?
Designee’s
©
name

(

No.

Personal identification
©
number (PIN)

)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Paid
Preparer’s
Use Only

Phone
©
no.

Yes. Complete the following.

Print Your
Name and Title
Date

©

©

Preparer’s
signature
Firm’s name (or
yours, if self-employed),
address, and ZIP code

©

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

©

Date ©
Preparer’s SSN or PTIN

Check
if selfemployed
EIN

Phone no. (
Cat. No. 11252K

)
Form

943

(2008)

(Change page—Mailout)
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 943, PAGE 1 of 4 (PAGES 2 AND 3 ARE BLANK)
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: OCR LEDGER, SUB. 24.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄ 2 ") 3 279 (11")
PERFORATE: HORIZONTALLY 7.75" FROM TOP MARGIN

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

943

Employer’s Annual Federal Tax Return for Agricultural Employees
©

f
o
s
a
8
t
0
f
0
a
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D /20
3
0

Department of the Treasury
Internal Revenue Service (77)

Enter state code
for state in which
deposits were
made only if
different from
state in address
©
to the right
(see the separate
instructions).
If you do not have
to file returns in the
future, check
©
here

OMB No. 1545-0035

See the separate Instructions for Form 943 for information on completing this return.

2008

If address is
different from
prior return,
check here. ©

©

©

1

Number of agricultural employees employed in the pay period that includes March 12, 2008

2

Total wages subject to social security tax (see separate instructions)

3

Social security tax (multiply line 2 by 12.4% (.124))

4

Total wages subject to Medicare tax (see separate instructions)

5

Medicare tax (multiply line 4 by 2.9% (.029))

5

6

Federal income tax withheld (see separate instructions)

6

7

Total taxes before adjustments (add lines 3, 5, and 6)

7

8

Adjustment to taxes (see separate instructions)

8

9

Total taxes (line 7 as adjusted by line 8)

9

1

2

3

4

10

Advance earned income credit (EIC) payments made to employees, if any (see separate instructions)

10

11

Net taxes (subtract line 10 from line 9)

11

12

Total deposits for 2008, including overpayment applied from 2007 return

12

13

Balance due (subtract line 12 from line 11) (see separate instructions)

©

13

14 Overpayment If line 12 is more than line 11, enter here © $
and check if to be:
Applied to next return or
Refunded.
● All filers: If line 11 is less than $2,500, do not complete line 15 or Form 943-A.
● Semiweekly schedule depositors: Complete Form 943-A and check here ©
● Monthly schedule depositors: Complete line 15 and check here ©
15 Monthly Summary of Federal Tax Liability. (Do not complete if you were a semiweekly schedule depositor.)
Tax liability for month

Tax liability for month

Tax liability for month

A January

F June

K November

B February

G July

L December

C March
D April
E May

H August
I September
J October

M Total liability for year
(add lines A
through L)

ThirdParty
Designee

Sign
Here

Do you want to allow another person to discuss this return with the IRS (see separate instructions)?
Designee’s
©
name

(

No.

Personal identification
©
number (PIN)

)

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature

Paid
Preparer’s
Use Only

Phone
©
no.

Yes. Complete the following.

Print Your
Name and Title
Date

©

©

Preparer’s
signature
Firm’s name (or
yours, if self-employed),
address, and ZIP code

©

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

©

Date ©
Preparer’s SSN or PTIN

Check
if selfemployed
EIN

Phone no. (
Cat. No. 11252K

)
Form

943

(2008)

(Base—OTC)
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 943, PAGE 4 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 " X 279mm (11")
PERFORATE: NO

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 943-V,
Payment Voucher

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Complete Form 943-V, Payment Voucher, if you are
making a payment with Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. We will
use the completed voucher to credit your payment
more promptly and accurately, and to improve our
service to you.
If you have your return prepared by a third party and
make a payment with that return, please provide
Form 943-V to the return preparer.

Making Payment With Form 943

To avoid a penalty, make your payment with your 2008
Form 943 only if:
● Your net taxes for the year (line 11 on Form 943) are
less than $2,500 and you are paying in full with a
timely filed return or
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 7 of Pub. 51 (Circular A), Agricultural
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.
Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Electronic Federal Tax Payment System (EFTPS). See
section 7 of Pub. 51 (Circular A) for deposit
instructions. Do not use Form 943-V to make federal
tax deposits.

✁

Ä

Specific Instructions

Box 1—Employer identification number (EIN). If you
do not have an EIN, apply for one on Form SS-4,
Application for Employer Identification Number, and
write “Applied For” and the date you applied in this
entry space.
Box 2—Amount paid. Enter the amount paid with
Form 943.
Box 3—Name and address. Enter your name and
address as shown on Form 943.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your
EIN, “Form 943,” and “2008” on your check or money
order. Do not send cash. Do not attach Form 943-V or
your payment to Form 943 (or to each other).
● Detach Form 943-V and send it with your payment
and Form 943 to the address provided in the
Instructions for Form 943.
Note. You must also complete the entity information
above line 1 on Form 943.

Detach Here and Mail With Your Payment and Form 943. Ä
Payment Voucher

Form 943-V
Department of the Treasury
Internal Revenue Service (77)

1

Caution. Use Form 943-V when making any payment
with Form 943. However, if you pay an amount with
Form 943 that should have been deposited, you may
be subject to a penalty. See Deposit Penalties in
section 7 of Pub. 51 (Circular A).

Enter your employer identification number (EIN).

©

2

3

OMB No. 1545-1430

2008

Do not attach this voucher or your payment to Form 943.

Enter the amount of your payment

©

Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

✃

Purpose of Form

Dollars

Cents

(Change Page—Mailout)
I.R.S. SPECIFICATIONS

1

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 943, PAGE 4 of 4
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 " X 279mm (11")
PERFORATE: NO

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 943-V,
Payment Voucher
Purpose of Form

f
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D /20
3
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Complete Form 943-V, Payment Voucher, if you are
making a payment with Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. We will
use the completed voucher to credit your payment
more promptly and accurately, and to improve our
service to you.
If you have your return prepared by a third party and
make a payment with that return, please provide
Form 943-V to the return preparer.

Making Payment With Form 943

To avoid a penalty, make your payment with your 2008
Form 943 only if:
● Your net taxes for the year (line 11 on Form 943) are
less than $2,500 and you are paying in full with a
timely filed return or
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 7 of Pub. 51 (Circular A), Agricultural
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.
Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Electronic Federal Tax Payment System (EFTPS). See
section 7 of Pub. 51 (Circular A) for deposit
instructions. Do not use Form 943-V to make federal
tax deposits.

Caution. Use Form 943-V when making any payment
with Form 943. However, if you pay an amount with
Form 943 that should have been deposited, you may
be subject to a penalty. See Deposit Penalties in
section 7 of Pub. 51 (Circular A).

Specific Instructions

● Enter on the voucher the amount paid with
Form 943.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your
EIN, “Form 943,” and “2008” on your check or money
order. Do not send cash. Do not attach Form 943-V or
your payment to Form 943 (or to each other).
● Detach Form 943-V and send it with your payment
and Form 943 to the address provided in the separate
Instructions for Form 943. Do not send a photocopy of
Form 943-V because your payment may be misapplied
or delayed.
If any of the preprinted information is incorrect, make
changes on the top of Form 943, not on Form 943-V.
If you change any of the preprinted information on
Form 943-V, your payment may be misapplied or
delayed.

Printed on recycled paper

Ä

Detach Here and Mail With Your Payment and Form 943. Ä

Department of the Treasury
Internal Revenue Service
©

OMB No. 1545-1430

2008

Do not attach this voucher or your payment to Form 943.

✃

✁

Form 943-V, Payment Voucher
Enter the amount of
your payment

Dollars

©

Cents