Form 943-A Agricultural Employer's Record of Federal Tax Liability

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 943-A, PAGE 1 OF 2
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

943-A

Action

Date

O.K. to print
Revised proofs
requested

Agricultural Employer’s Record of
Federal Tax Liability

(Rev. May 2006)
Department of the Treasury
Internal Revenue Service

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Signature

OMB No. 1545-0035

File with Form 943.

Name (as shown on Form 943)

Employer identification number (EIN)

You must complete this form if you are required to deposit on a semiweekly schedule, or if your tax liability during any month
was $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from FTD coupons or EFTPS.)
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January Tax Liability
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A Total liability for month

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April Tax Liability
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D Total liability for month

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February Tax Liability
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B Total liability for month

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May Tax Liability
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E Total liability for month

General Instructions
Purpose of form. Use this form to report your tax liability
(federal income tax withheld plus both employee and
employer social security and Medicare taxes minus any
advance earned income credit payments) on a daily basis.
Do not show federal tax deposits here.
Do not report taxes on wages paid to nonfarm workers on this
form. Taxes on wages paid to nonfarm workers are reported on
Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return,
or Form 944/944-SS, Employer’s ANNUAL Federal Tax Return.
Do not attach Form 943-A to your Form 941/941-SS or Form
944/944-SS. Instead, use Schedule B (Form 941) or Form 945-A.
Caution. Form 943-A is used by the IRS to determine if you
have timely deposited your Form 943 tax liabilities. If you are
a semiweekly schedule depositor and you do not properly

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March Tax Liability
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C Total liability for month

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June Tax Liability
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F Total liability for month

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complete and file Form 943-A with Form 943, the IRS may
propose an “averaged” failure-to-deposit penalty. See
Deposit Penalties in section 7 of Pub. 51 (Circular A) for more
information.
Who must file. Semiweekly schedule depositors are required
to complete and file Form 943-A with Form 943, Employer’s
Annual Tax Return for Agricultural Employees. Monthly
schedule depositors who accumulate $100,000 or more
during any month become semiweekly schedule depositors
on the next day and must also complete and file Form
943-A. Do not file this form if you were a monthly schedule
depositor for the entire year or if your net taxes for the year
(line 11, Form 943) are less than $2,500.
Note. If you use this form, do not complete line 15 on Form
943.

For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943.

Cat. No. 17030C

Form 943-A (Rev. 5-2006)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 943-A, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 943-A (Rev. 5-2006)

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July Tax Liability
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G Total liability for month

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Page

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October Tax Liability
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J Total liability for month

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August Tax Liability
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H Total liability for month

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November Tax Liability
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K Total liability for month

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September Tax Liability
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I Total liability for month

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December Tax Liability
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L Total liability for month

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

Specific Instructions
The total tax liability for the year (line M) must equal net
taxes on Form 943 (line 11).
Each numbered entry space corresponds to dates during
the year. Report your tax liabilities on this form
corresponding to the dates of each wage payment, not to
when payroll liabilities are accrued. Enter the monthly totals
on lines A, B, C, D, E, F, G, H, I, J, K, and L. Enter the total
for the year on line M.
Example. Employer F is a semiweekly schedule depositor.
Employer F accumulated a federal tax liability of $3,000 on
its January 11 and January 25 paydays. In the January
column, Employer F must enter $3,000 on lines 11 and 25.
See Depositing Taxes in Pub. 51 (Circular A), Agricultural
Employer’s Tax Guide, for more information.

Adjustments. Semiweekly schedule depositors must take
into account on Form 943-A adjustments to correct prior
year returns (reported on line 8 of Form 943). If the
adjustment was made to correct an underreported liability in
a prior year, report the adjustment on the entry space
corresponding to the date the error was discovered.
If the adjustment corrects an overreported liability in a prior
year, use the adjustment amount as a credit to offset current
year tax liabilites until it is used up. For example, Employer A
discovered on January 12 that it overreported social security
tax on a prior year Form 943 by $10,000. It paid wages on
January 5, 12, 19, and 26, and had a $5,000 tax liability for
each of those pay dates. In column A (for January), Employer
A must report $5,000 on line 5. The adjustment for the
$10,000 overreported tax liability is used to offset the
January 12 and 19 tax liabilities, so these two $5,000 tax
liabilities are not reported on Form 943-A and are not
deposited. The $5,000 tax liability for January 26 must be
reported on line 26 of column A. See Pub. 51 (Circular A) for
more information on reporting adjustments to correct errors
on prior year returns.

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