Employer's Annual Federal Tax Return for Agricultural Employees

2010

Instructions for Form 943

Department of the Treasury
Internal Revenue Service

Employer’s Annual Federal Tax Return for Agricultural Employees
Section references are to the Internal Revenue Code unless
otherwise noted.

information, see Disregarded entities and qualified subchapter
S subsidiaries in Pub. 15 (Circular E), Employer’s Tax Guide.

What’s New

How to get forms and publications. You can get most IRS
forms and publications by visiting the IRS website at IRS.gov or
by calling the IRS at 1-800-TAX-FORM (1-800-829- 3676).

Qualified employer’s social security tax credit. Qualified
employers are allowed a credit for their share (6.2%) of social
security tax on wages paid to qualified employees after March
18, 2010, and before April 1, 2010. See the instructions for lines
13c – 13d on page 4.
Qualified employer’s social security tax exemption.
Qualified employers are allowed an exemption for their share
(6.2%) of social security tax on wages paid to qualified
employees after March 31, 2010, and before January 1, 2011.
See the instructions for lines 7a – 7c on page 3.
COBRA premium assistance credit. The credit for COBRA
premium assistance payments applies to premiums paid for
employees involuntarily terminated between September 1,
2008, and May 31, 2010, and to premiums paid for up to 15
months. See COBRA premium assistance payments on page 4.
Social security wage base for 2011. The maximum amount
of wages subject to the social security tax for 2011 is available
in Publication 51 (Circular A), Agricultural Employer’s Tax
Guide.
Electronic deposit requirement. The IRS has issued
proposed regulations under section 6302 which provide that
beginning January 1, 2011, you must deposit all depository
taxes (such as employment tax, excise tax, and corporate
income tax) electronically using the Electronic Federal Tax
Payment System (EFTPS). Under these proposed regulations,
which are expected to be finalized by December 31, 2010,
Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot
be used after December 31, 2010. For more information about
EFTPS or to enroll in EFTPS, visit the EFTPS website at
www.eftps.gov, or call 1-800-555-4477. You can also get Pub.
966, The Secure Way to Pay Your Federal Taxes.

Reminders
Correcting a previously filed Form 943. If you discover an
error on a previously filed Form 943, make the correction using
Form 943-X, Adjusted Employer’s Annual Federal Tax Return
for Agricultural Employees or Claim for Refund. Form 943-X is
filed separately from Form 943. For more information, see
section 9 of Pub. 51 (Circular A), Agricultural Employer’s Tax
Guide, or visit the IRS website at IRS.gov and enter the
keywords Correcting Employment Taxes.
Paid preparers must sign Form 943. Paid preparers must
complete and sign the paid preparer’s section of Form 943.
Employer’s liability. Employers are responsible to ensure
that tax returns are filed and deposits and payments are made,
even if the employer contracts with a third party. The employer
remains liable if the third party fails to perform a required action.
Credit or debit card payments. Employers can pay the
balance due shown on Form 943 by credit or debit card. Do not
use a credit or debit card to make federal tax deposits. For
more information on paying your taxes with a credit or debit
card, visit the IRS website at www.irs.gov/epay.
Disregarded entities and qualified subchapter S
subsidiaries (QSubs). The IRS has published final
regulations section 301.7701(c)(2)(iv) under which QSubs and
eligible single-owner disregarded entities are treated as
separate entities for employment tax purposes. For more

Telephone help. You can call the IRS Business and Specialty
Tax Line toll free at 1-800-829-4933 on Monday through Friday
for answers to your questions about completing Form 943, tax
deposit rules, or obtaining an employer identification number
(EIN).

Photographs of Missing Children
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Photographs of missing children selected by the Center may
appear in instructions on pages that would otherwise be blank.
You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.

General Instructions
Purpose of form. Use Form 943 to report federal income tax
withheld and employer and employee social security and
Medicare taxes on wages paid to farmworkers.
If you have household employees working in your private
home on your farm operated for a profit, they are not
considered to be farm employees. To report social security,
Medicare, and federal income tax withholding on the wages of
household employees, you may either:

• File Schedule H (Form 1040), Household Employment

Taxes, with your Form 1040, or
• Include the wages with your farm employees’ wages on Form
943.
If you paid wages to a household employee in a home that is
not on a for-profit farm, you must report the taxes on Schedule
H (Form 1040). If you paid wages to other nonfarm workers, do
not report these on Form 943. 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. See Pub. 926,
Household Employer’s Tax Guide, for more information about
household employees.
Who must file. File Form 943 if you paid wages to one or
more farmworkers and the wages were subject to social
security and Medicare taxes or federal income tax withholding
under the tests discussed below. For more information on
farmworkers and wages, see Pub. 51 (Circular A).
The $150 test or the $2,500 test. All cash wages that you pay
to farmworkers are subject to social security and Medicare
taxes and federal income tax withholding for any calendar year
that you meet either of the tests listed below.

• You pay an employee cash wages of $150 or more in a year
for farmwork.
• The total (cash and noncash) wages that you pay to all
farmworkers is $2,500 or more.
If the $2,500-or-more test for the group is not met, the
$150-or-more test for an individual still applies.

Cat. No. 25976L

Exceptions. Special rules apply to certain hand-harvest
laborers who receive less than $150 in annual cash wages. For
more information, see section 4 of Pub. 51 (Circular A).
When to file. For 2010, file Form 943 by January 31, 2011.
However, if you made deposits on time in full payment of the
taxes due for the year, you may file the return as late as
February 10, 2011.
Final return. If you stop paying wages during the year and
do not expect to pay wages again, file a final return
for 2010. Be sure to mark the box above line 1 on the form
indicating that you do not have to file returns in the future. If you
later become liable for any of the taxes, notify the IRS.

Filing on paper forms. By February 28, 2011, send Copy
A of all Forms W-2 with Form W-3, Transmittal of Wage and
Tax Statements, to the Social Security Administration (SSA) if
you are filing less than 250 paper Forms W-2. The mailing
address can be found on Form W-3 under Where to File Paper
Forms. If you are required to file 250 or more Forms W-2, you
must file them electronically unless the IRS granted you a
waiver. Even if you are required to file less than 250 Forms
W-2, we encourage you to take advantage of electronic filing.

Note. Where you file depends on whether or not you are
including a payment. Be sure to use the correct address.
With a payment . . .

New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin

Department of the
Treasury
Internal Revenue
Service
Cincinnati, OH
45999-0008

Internal Revenue
Service
P.O. Box 804523
Cincinnati, OH
45280-4523

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Florida
Hawaii
Idaho
Iowa
Kansas
Louisiana
Minnesota
Mississippi

Missouri
Montana
Nebraska
Nevada
New Mexico
North Dakota
Oklahoma
Oregon
South Dakota
Texas
Utah
Washington
Wyoming

Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0008

Internal Revenue
Service
P.O. Box 105085
Atlanta, GA
30348-5085

Internal Revenue
Service
P.O. Box 409101
Ogden, UT
84409

Internal Revenue
Service
P.O. Box 105274
Atlanta, GA
30348-5274

If you are filing Form 943 for an
exempt organization or
government entity (federal, state,
local, or Indian tribal
government), use the following
addresses regardless of your
location:

Department of the
Treasury
Internal Revenue
Service
Ogden, UT
84201-0008

Internal Revenue
Service
P.O. Box 105085
Atlanta, GA
30348-5085

Penalties and interest. There are penalties for filing a return
late and for paying or depositing taxes late, unless there is
reasonable cause. There are also penalties for failure to (a)
furnish Forms W-2 to employees and file copies with the SSA
and (b) deposit taxes when required. See Pub. 51 (Circular A)
for more information. In addition, there are penalties for willful
failure to file returns and pay taxes when due, for filing false
returns, and submitting bad checks. Interest is charged on
taxes paid late at the rate set by law.

Where to file. Find the state of your legal residence, principal
place of business, office, or agency in the table that follows.
Send your return to the address listed for your location.

Connecticut
Delaware
District of
Columbia
Georgia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire

No legal residence or principal
place of business in any state:

Depositing taxes. If your net taxes (line 11) are less than
$2,500 for the year, you can pay the tax due with your return if
you file on time. If your net taxes are $2,500 or more for the
year, you must deposit your tax liabilities throughout the year in
accordance with your deposit schedule using EFTPS. There are
two deposit schedules — monthly or semiweekly — for
determining when you must deposit. Before the beginning of
each calendar year, you must determine which of the two
deposit schedules you must use. See section 7 of Pub. 51
(Circular A) for information and rules concerning federal tax
deposits and to determine your status as a monthly or
semiweekly schedule depositor.

Filing electronically. Visit the SSA’s Employer W-2 Filing
Instructions and Information website at
www.socialsecurity.gov/employer for information about
electronic filing of Forms W-2. If you file electronically, the due
date is March 31, 2011. SSA no longer accepts any form of
magnetic media for wage reporting.

Without a
payment . . .

With a payment . . .

Reconciliation of Form 943 to Forms W-2 and W-3. Certain
amounts reported on Form 943 for 2010 should agree with the
Form W-2 totals reported on the 2010 Form W-3. The amounts
from Form 943 that should agree with the related boxes on
Form W-3 are: federal income tax withheld (line 6 versus box
2), social security wages (line 2 versus box 3), Medicare wages
(line 4 versus box 5), and advance earned income credit
payments (line 10 versus box 9). If the totals do not agree, the
IRS or SSA may require you to explain any differences and
correct any errors. Keep all records that show why the totals do
not match. For more information, see section 12 of Pub. 51
(Circular A).

Forms W-2 and W-3. By January 31, 2011, give Form W-2,
Wage and Tax Statement, to each employee who was working
for you at the end of 2010. If an employee stops working for you
before the end of the year, give him or her Form W-2 any time
after employment ends but no later than January 31 of the
following year. If the employee asks you for Form W-2, give him
or her the completed form within 30 days of the request or the
last wage payment, whichever is later.

If you are in . . .

Without a
payment . . .

If you are in . . .

If federal income, social security, and Medicare taxes
that must be withheld (that is, trust fund taxes) are not
CAUTION
withheld or are not paid to the United States Treasury,
the trust fund recovery penalty may apply. The penalty is 100%
of the unpaid trust fund tax. This penalty may apply to you if
these unpaid taxes cannot be immediately collected from the
employer or business. The trust fund recovery penalty may be
imposed on all persons who are determined by the IRS to be
responsible for collecting, accounting for, and paying over these
taxes, and who acted willfully in not doing so. See section 7 of
Pub. 51 (Circular A) for more information.

!

Preprinted name, EIN, and address. If your preprinted name,
EIN, or address on Form 943 is not correct, cross it out and
type or print the correct information. However, do not change
any of the preprinted information on your Form 943-V, Payment
Voucher.
Zero Wage return. If you received a preprinted Form 943 in
the mail from the IRS and are not required to file because you
paid no wages subject to social security or Medicare tax and
withheld no federal income tax, write “NONE” on line 11, sign
the return, and file it with the IRS. If you will not have to file
Form 943 in the future, also check the box above line 1 at the
left of your name and address.

-2-

Instructions for Form 943 (2010)

made by not including that employee or that employee’s wages
on lines 7a – 7c and lines 13c – 13e. An election not to apply the
social security tax exemption for a qualified employee may
allow a qualified employer to claim the Work Opportunity Credit
for that employee. A qualified employer cannot apply the social
security tax exemption on Form 943 and claim the Work
Opportunity Credit for the same employee. For more
information, see Form 5884, Work Opportunity Credit. For more
information about the employer’s social security tax exemption,
visit the IRS website at IRS.gov and enter the keywords HIRE
Act in the search box.

Specific Instructions
State code. If you made your deposits by FTD coupon (Form
8109) or by using an EFTPS bank account in a state other than
that shown in your address on Form 943, enter the state code
for the state where you made deposits or initiated EFTPS
transfers in the box provided in the upper-left corner of Form
943. Use the two-letter United States Postal Service state
abbreviation as the state code. Enter the code “MU” in the state
code box if you deposit in more than one state. If you deposit in
the same state as shown in your address, do not make an entry
in this box.
Line 1 — Number of agricultural employees. Enter the
number of agricultural employees on your payroll during the pay
period that included March 12, 2010. Do not include household
employees, persons who received no pay during the pay
period, pensioners, or members of the Armed Forces.
An entry of 250 or more on line 1 indicates that you must file
Forms W-2 electronically. Call the SSA at 1-800-772-6270 or
visit the SSA’s Employer W-2 Filing Instructions and Information
website at www.socialsecurity.gov/employer for more
information on electronic filing requirements. SSA no longer
accepts magnetic media submissions of wage information.
Line 2 — Total wages subject to social security tax. Enter
the total cash wages subject to social security tax that you paid
to your employees for farmwork during the calendar year. Enter
the amount before deductions. Cash wages include checks,
money orders, etc. Do not include (a) the value of noncash
items such as food or lodging, or (b) pay for services other than
farmwork. See Purpose of form on page 1 for household
employee information. See section 3 of Pub. 51 (Circular A) for
information on taxable wages. Do not report an employee’s
social security wages over $106,800 for 2010. If you, as a
qualifying employer, receive an approved Form 4029,
Application for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits, from one or more of your
employees, write “Form 4029” to the right of the entry space.

Line 7a — Number of qualified employees paid wages after
March 31, 2010. A qualified employee is an employee who:

• Begins employment with you after February 3, 2010, and

before January 1, 2011;
• Certifies by signed affidavit (Form W-11, Hiring Incentives to
Restore Employment (HIRE) Act Employee Affidavit, or similar
statement) under penalties of perjury that he or she has not
been employed for more than 40 hours during the 60-day
period (including 2009) ending on the date the employee begins
employment with you;
• Is not employed by you to replace another employee unless
the other employee separated from employment voluntarily or
for cause (including downsizing); and
• Is not related to you. An employee is related to you if he or
she is your child or a descendant of your child, your sibling or
stepsibling, your parent or ancestor of your parent, your
stepparent, your niece or nephew, your aunt or uncle, or your
in-law. An employee is also related to you if he or she is related
to anyone who owns more than 50% of your outstanding stock
or capital and profits interest or is your dependent or a
dependent of anyone who owns more than 50% of your
outstanding stock or capital and profits interest.
If you are an estate or trust, see section 51(i)(1) and section
152(d)(2) for more details.
Exempt wages are the wages paid to qualified employees
for which the employer is exempt from paying the employer’s
6.2% share of social security tax. Enter on line 7a the number
of qualified employees paid wages to which you applied the
social security tax exemption.

Do not reduce the amount reported on line 2 by any
amount paid to qualified new employees. The social
CAUTION
security tax exemption on wages will be figured on line
7c and will reduce the tax on line 7d.
Line 4 — Total wages subject to Medicare tax. Enter the
total cash wages subject to Medicare tax that you paid to your
employees for farmwork during the calendar year. Enter the
amount before deductions. Do not include (a) the value of
noncash items such as food or lodging, or (b) pay for services
other than farmwork. There is no limit on the amount of wages
subject to Medicare tax. If you, as a qualifying employer,
receive an approved Form 4029 from one or more of your
employees, write “Form 4029” to the right of the entry space.

!

Line 7b — Exempt wages paid to qualified employees after
March 31, 2010. Enter the amount of exempt wages paid after
March 31, 2010, to all qualified employees reported on line 7a.
See the instructions for line 7a for the definition of exempt
wages.
Line 7c — Social security tax exemption. Multiply the
amount of exempt wages reported on line 7b by 6.2% (.062).
See the instructions for line 17 for details about applying this
exemption to your tax liability.
Line 7d — Total taxes before adjustments. Add the total
social security tax (line 3), Medicare tax (line 5), and federal
income tax withheld (line 6), and subtract the qualified
employer’s social security tax exemption for wages paid after
March 31, 2010 (line 7c). Enter the result on line 7d.

Do not reduce the amount reported on line 4 by any
amount paid to qualified new employees. The social
CAUTION
security tax exemption does not apply to Medicare tax.
Line 6 — Federal income tax withheld. Enter federal income
tax withheld on wages paid to your employees. Generally, you
must withhold federal income tax from employees from whom
you withhold social security and Medicare taxes. See sections 5
and 13 of Pub. 51 (Circular A) for more information on
withholding rules.
Line 7 — Employer’s social security tax exemption.
Complete lines 7a – 7c to figure the payroll tax exemption for the
employer’s share (6.2%) of social security tax on wages paid to
one or more qualified employees.
An employer must be a qualified employer to be eligible for
the employer’s social security tax exemption. A qualified
employer is any employer other than Federal, State, and any
related government entities. All public institutions of higher
education and Indian tribal governments are also qualified
employers.
An employer may elect not to apply the social security tax
exemption with respect to a qualified employee. The election is

!

Instructions for Form 943 (2010)

Line 8 — Adjustment to taxes. Use line 8 to:
• Adjust for rounding of fractions of cents.
• Adjust for the uncollected employee share of social security
and Medicare taxes on (a) third-party sick pay or (b) group-term
life insurance premiums paid for former employees. See
section 9 in Pub. 51 (Circular A).
Use a minus sign (if possible) to show a decrease to the
amounts reported on lines 3 or 5. Otherwise, use parentheses.
Current year adjustment, fractions of cents. If there is a
small difference between net taxes (line 11) and total deposits
(line 12), it may be caused by rounding to the nearest cent each
time you computed payroll. This rounding occurs when you
figure the amount of social security and Medicare tax to be
withheld from each employee’s wages. If the fractions of cents
adjustment is the only entry on line 8, write “Fractions Only” on
the dotted line to the left of the entry space for line 8.

-3-

Increases and decreases in tax liability. Because any
amount shown on line 8 increases or decreases your tax
liability, the adjustment must also be included on your Monthly
Summary of Federal Tax Liability on Form 943 (line 17) or Form
943-A, Agricultural Employer’s Record of Federal Tax Liability.
For details on how to report adjustments on the Monthly
Summary of Federal Tax Liability, see the instructions for line
17. For details on how to report adjustments on Form 943-A (for
use by semiweekly depositors only), see Form 943-A
instructions.
Line 9 — Total taxes after adjustments. Combine lines 7d
and 8; enter the result on line 9.
Line 10 — Advance earned income credit (EIC) payments
made to employees. Employees who are eligible can receive
advance earned income credit (EIC) payments with their wages
by giving you Form W-5, Earned Income Credit Advance
Payment Certificate, annually. For more information, see
sections 6 and 14 of Pub. 51 (Circular A).
Line 12 — Total deposits. Enter the total amount deposited
for the year, including any overpayment from 2009 applied to
2010, as shown in your records.
Line 13a — COBRA premium assistance payments. Report
on this line 65% of the COBRA premiums for assistance eligible
individuals. Take the COBRA premium assistance credit on this
line only after the assistance eligible individual’s 35% share of
the premium has been paid. For COBRA coverage provided
under a self-insured plan, COBRA premium assistance is
treated as having been made for each assistance eligible
individual who pays 35% of the COBRA premium. Do not
include the assistance eligible individual’s 35% of the premium
in the amount entered on this line. For more information on the
COBRA premium subsidy, visit the IRS website at IRS.gov and
enter the keyword COBRA.

$2,500. However, see section 7 of Pub. 51 (Circular A)
regarding payments made under the accuracy of deposits rule.
You may pay the amount shown on line 15 using EFTPS, a
credit or debit card, or a check or money order. Do not use a
credit or debit card to pay taxes that were required to be
deposited. For more information on paying your taxes with a
credit or debit card, see Credit or debit card payments on
page 1.
If you pay by EFTPS or credit or debit card, file your return
using the Without a payment address under Where to file on
page 2 and do not file Form 943-V, Payment Voucher.
If you pay by check or money order, make it payable to the
United States Treasury. Enter your EIN, Form 943, and the tax
period on your check or money order. Complete Form 943-V
and enclose with Form 943.
If you did not make deposits as required and instead
pay the taxes with Form 943, you may be subject to a
CAUTION
penalty.
Line 16 — Overpayment. If you deposited more than the
correct amount for the year, you can have the overpayment
refunded or applied to your next return by checking the
appropriate box on line 16.

!

If line 16 is under $1, we will send you a refund or apply
TIP it to your next return only on written request.
Line 17 — Monthly Summary of Federal Tax Liability.
This is a summary of your yearly tax liability, not a summary of
deposits made. If line 11 is less than $2,500, do not complete
line 17 or Form 943-A.
Complete line 17 only if you were a monthly schedule
depositor for the entire year and line 11 is $2,500 or more. The
amount entered on line 17M must equal the amount reported on
line 11. See section 7 of Pub. 51 (Circular A) for details on the
deposit rules. You are a monthly schedule depositor for the
calendar year if the amount of your Form 943 taxes (line 9)
reported for the lookback period is not more than $50,000. The
lookback period is the second calendar year preceding the
current calendar year. For example, the lookback period for
2011 is 2009.

The amount reported on line 13a is treated as a deposit
of taxes on the first day of your return period and must
CAUTION
not be used to adjust line 17 or Form 943-A.
Line 13b — Number of individuals provided COBRA
premium assistance on line 13a. Enter the total number of
individuals provided COBRA premium assistance payments
reported on line 13a. Count each assistance eligible individual
who paid a reduced COBRA premium during the year as one
individual, whether or not the reduced premium was for
insurance that covered more than one assistance eligible
individual. For example, if the reduced COBRA premium was
for coverage for a former employee, spouse, and two children,
you would include one individual in the number entered on line
13b for the premium assistance. Further, each individual is
reported on once per year. For example, an assistance eligible
individual who made monthly premium payments would only be
reported as one individual.
Line 13c — Number of qualified employees paid exempt
wages March 19 – 31. Enter on line 13c the number of
qualified employees paid exempt wages from March 19, 2010,
through March 31, 2010. Include only qualified employees for
which you are claiming the social security tax exemption. For
the definition of qualified employee, see the instructions for line
7a on page 3.
Line 13d — Exempt wages paid to qualified employees
March 19 – 31. Enter the amount of exempt wages paid March
19, 2010, through March 31, 2010, to all qualified employees
reported on line 13c. For the definition of exempt wages, see
the instructions for line 7a on page 3.
Line 13e — Social security tax exemption for March 19 – 31.
Multiply the amount of exempt wages reported on line 13d by
6.2% (.062) and enter the result on line 13e.

!

If you were a semiweekly schedule depositor during any
part of the year, do not complete line 17. Instead,
CAUTION
complete Form 943-A.
Adjusting tax liability for employer’s social security tax
exemption reported on line 7c. Monthly schedule depositors
and semiweekly schedule depositors must account for the
employer’s social security tax exemption (line 7c) when
reporting their tax liabilities on line 17 or Form 943-A. The total
liability reported for the year must equal the amount reported on
line 11. Failure to account for the social security tax exemption
on line 17 or Form 943-A may cause line 11 to be less than the
total tax liability reported on line 17 or Form 943-A. Do not
reduce the tax liability on line 17 or Form 943-A below zero.
Reporting adjustments on line 17. If your net adjustment
during a month is negative and it exceeds your total liability for
the month, do not enter a negative amount for the month.
Instead, enter “-0-” for the month and carry over the unused
portion of the adjustment to the next month.
Additional information. Pub. 51 (Circular A) has information
that you may need about social security, Medicare, federal
unemployment (FUTA), withheld federal income taxes, and the
advance earned income credit. It includes tables showing the
federal income tax to withhold from an employee’s wages.
Third-Party Designee. If you want to allow an employee, a
paid tax preparer, or another person to discuss your Form 943
with the IRS, check the “Yes” box in the “Third-Party Designee”
section. Then tell us the name, phone number, and the five-digit
personal identification number (PIN) of the specific person to
speak with — not the name of the firm who prepared your tax
return. The designee may choose any five numbers as his or
her PIN.

!

The amount reported on line 13e is treated as a deposit
of taxes on April 1, 2010, and must not be used to adjust
CAUTION
line 17 or Form 943-A.
Line 15 — Balance due. You do not have to pay if line 15 is
under $1. Generally, you should show a balance due on line 15
only if your net tax liability for the year (line 11) is less than

!

-4-

Instructions for Form 943 (2010)

By checking “Yes,” you authorize the IRS to talk to the
person you named (your designee) about any questions we
may have while we process your return. You also authorize
your designee to:
• Give us any information that is missing from your return,
• Call us for information about processing your return, and
• Respond to certain IRS notices that you have shared with
your designee about math errors and return preparation. The
IRS will not send notices to your designee.
You are not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
designee’s authorization, see Pub. 947, Practice Before the IRS
and Power of Attorney.
The authorization will automatically expire 1 year from the
due date (without regard to extensions) for filing your Form 943.
If you or your designee want to terminate the authorization,
write to the IRS office for your locality using the Without a
payment address under Where to file on page 2.
Who must sign. Form 943 must be signed as follows:
• Sole proprietorship — The individual who owns the
business.
• Corporation (including a limited liability company (LLC)
treated as a corporation) — The president, vice president, or
other principal officer duly authorized to sign.
• Partnership (including an LLC treated as a partnership)
or unincorporated organization — A responsible and duly
authorized member or officer having knowledge of its affairs.
• Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC or a
principal officer duly authorized to sign.
• Trust or estate — The fiduciary.
Form 943 may also be signed by a duly authorized agent of
the taxpayer if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or duly
authorized agents may sign Form 943 by rubber stamp,
mechanical device, or computer software program. For details
and required documentation, see Rev. Proc. 2005-39. You can
find Rev. Proc. 2005-39 on page 82 of Internal Revenue
Bulletin 2005-28 at www.irs.gov/pub/irs-irbs/irb05-28.pdf.
Paid preparers. A paid preparer must sign Form 943 and
enter the information requested in the Paid Preparer Use Only
section if the preparer was paid to prepare Form 943 and is not
an employee of the filing entity. Paid preparers must sign paper
returns with a manual signature. The preparer must give you a
copy of the return in addition to the copy to be filed with the
IRS.
If you are a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include
your complete address. If you work for a firm, enter the firm’s
name and the EIN of the firm. You can apply for a PTIN online
or by filing Form W-12, IRS Paid Preparer Tax Identification
Number (PTIN) Application. For more information about
applying for a PTIN online, visit the IRS website at

Instructions for Form 943 (2010)

www.irs.gov/taxpros. You cannot use your PTIN in place of the
EIN of the tax preparation firm.
Generally, do not complete the paid preparer’s section if you
are filing Form 943 as a reporting agent and have a valid Form
8655, Reporting Agent Authorization, on file with the IRS.
However, a reporting agent must complete this section if the
reporting agent offered legal advice, for example, advising the
client on determining whether its workers are employees or
independent contractors for federal tax purposes.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Forms 943, 943-A, and 943-V to carry out
the Internal Revenue laws of the United States. We need it to
figure and collect the right amount of tax. Subtitle C,
Employment Taxes, of the Internal Revenue Code imposes
employment taxes on wages, including income tax withholding.
These forms are used to report the amount of taxes that you
owe. Section 6011 requires you to provide the requested
information if the tax applies to you. Section 6109 requires you
to provide your identification number.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information are confidential,
as required by Code section 6103. However, section 6103
allows or requires the Internal Revenue Service to disclose or
give the information shown on your return to others as
described in the Code. For example, we may disclose your tax
information to the Department of Justice for civil and criminal
litigation, and to cities, states, the District of Columbia, and U.S.
commonwealths and possessions to administer their tax laws.
We may also disclose this information to other countries under
a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated average
time for Form 943 is: Recordkeeping, 10 hr., 31 min.; Learning
about the law or the form, 40 min.; Preparing the form, 1 hr., 47
min.; Copying, assembling, and sending the form to the IRS, 16
min. The estimated average time for Form 943-A is:
Recordkeeping, 8 hr., 22 min.; Preparing and sending the form
to the IRS, 8 min. The estimated average time for Form 943-V
is 14 min. If you have comments concerning the accuracy of
these time estimates or suggestions for making these forms
simpler, we would be happy to hear from you. You can write to
the Internal Revenue Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not send Form 943
to this address. Instead, see Where to file on page 2.

-5-