Employer's Annual Federal Tax Return for Agricultural Employees

2013

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.

Future Developments

For the latest information about developments related to
Form 943 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/form943.

What's New
Social security and Medicare tax for 2013. The
employee tax rate for social security is 6.2%. Previously,
the employee tax rate for social security was 4.2%. The
employer tax rate for social security remains unchanged
at 6.2%. The social security wage base limit is $113,700.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2012. There is no wage
base limit for Medicare tax.
Additional Medicare Tax withholding. In addition to
withholding Medicare tax at 1.45%, you must withhold a
0.9% Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year. You
are required to begin withholding Additional Medicare Tax
in the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each
pay period until the end of the calendar year. Additional
Medicare Tax is only imposed on the employee. There is
no employer share of Additional Medicare Tax. All wages
that are subject to Medicare tax are subject to Additional
Medicare Tax withholding if paid in excess of the
$200,000 withholding threshold.
For more information on what wages are subject to
Medicare tax, see the chart, Special Rules for Various
Types of Services and Payments, in section 15 of Pub. 15
(Circular E), Employer's Tax Guide. For more information
on Additional Medicare Tax, visit IRS.gov and enter
“Additional Medicare Tax” in the search box.
Electronic filing available for Form 943. Beginning in
January 2014, you can electronically file Form 943 with
the IRS. For more information, visit the IRS website at
www.irs.gov/efile.
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans extended.
The work opportunity tax credit is now available for
eligible unemployed veterans who begin work before
January 1, 2014. Previously, the credit was available for
unemployed veterans who began work on or after
November 22, 2011, and before January 1, 2013.
Qualified tax-exempt organizations that hire eligible
unemployed veterans can claim the work opportunity tax
credit against their payroll tax liability using Form 5884-C,
Work Opportunity Credit for Qualified Tax-Exempt
Organizations Hiring Qualified Veterans. For more
information, visit IRS.gov and enter “work opportunity tax
credit” in the search box.
Oct 22, 2013

Social security wage base for 2014. The maximum
amount of wages subject to the social security tax for
2014 will be discussed in the December 2013 revision of
Publication 51 (Circular A), Agricultural Employer's Tax
Guide.
If you change your name, or address, or responsible
party. For a definition of "responsible party" and how to
notify IRS of a change in the identity of your responsible
party, see the instructions to Form 8822-B. Notify the IRS
immediately if you change your business name or
address. Write to the IRS office where you file your returns
(using the Without a payment address under Where To
File, later) to notify the IRS of any name change. See Pub.
1635, Employer Identification Number: Understanding
Your EIN, to see if you need to apply for a new EIN.
Complete and mail Form 8822-B, Change of Address or
Responsible Party—Business, to notify the IRS of an
address change.

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)
or visit IRS.gov and enter “correcting employment taxes”
in the search box.
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, later.
Compensation paid to H-2A visa holders. Report
compensation of $600 or more paid to foreign agricultural
workers who entered the country on H-2A visas in box 1 of
Form W-2, Wage and Tax Statement. Compensation paid
to H-2A workers for agricultural labor performed in
connection with this visa is not subject to social security
and Medicare taxes, and therefore should not be reported
as wages subject to social security tax (line 2), Medicare
tax (line 4), or Additional Medicare Tax withholding (line 6)
on Form 943, and should not be reported as social
security wages (box 3) or Medicare wages (box 5) on
Form W-2.
An employer is not required to withhold federal income
tax from compensation it pays to an H-2A worker for
agricultural labor performed in connection with this visa
unless the worker asks for withholding and the employer
agrees. In this case, the worker must give the employer a
completed Form W-4, Employee's Withholding Allowance
Certificate. Federal income tax withheld should be

Cat. No. 25976L

reported on Form 943, line 8, and in box 2 of Form W-2.
These reporting rules apply when the H-2A worker
provides his or her taxpayer identification number (TIN) to
the employer. For the rules relating to backup withholding
and reporting when the H-2A worker does not provide a
TIN, see the Instructions for Form 1099-MISC and the
Instructions for Form 945.

For e-file, visit the IRS website at www.irs.gov/efile for
additional information.
For EFTPS, visit www.eftps.gov or call EFTPS
Customer Service at 1-800-555-4477 or 1-800-733-4829
(TDD) for additional information.
If you are filing your tax return or paying your
federal taxes electronically, a valid employer
CAUTION
identification number (EIN) is required at the time
the return is filed or the payment is made. If a valid EIN is
not provided, the return or payment will not be processed.
This may result in penalties.

!

Federal tax deposits must be made by electronic
funds transfer. You must use electronic funds transfer to
make all federal tax deposits. Generally, electronic funds
transfers are made using the Electronic Federal Tax
Payment System (EFTPS). If you do not want to use
EFTPS, you can arrange for your tax professional,
financial institution, payroll service, or other trusted third
party to make electronic deposits on your behalf. Also,
you may arrange for your financial institution to initiate a
same-day wire payment on your behalf. EFTPS is a free
service provided by the Department of Treasury. Services
provided by your tax professional, financial institution,
payroll service, or other third party may have a fee.
For more information on making tax deposits, see
section 7 of Pub. 51 (Circular A). To get more information
about EFTPS or to enroll in EFTPS, visit the EFTPS
website at www.eftps.gov, or call 1-800-555-4477 or
1-800-733-4829 (TDD). Additional information about
EFTPS is also available in Publication 966, Electronic
Federal Tax Payment System: A Guide To Getting
Started.

!

CAUTION

Electronic funds withdrawal (EFW). If you file Form
943 electronically, you can e-file and e-pay (electronic
funds withdrawal) the balance due in a single step using
tax preparation software or through a tax professional.
However, do not use EFW to make federal tax deposits.
For more information on paying your taxes using EFW,
visit the IRS website at www.irs.gov/e-pay. A fee may be
charged to file electronically.
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/e-pay.
Paid preparers must sign Form 943. Paid preparers
must complete and sign the paid preparer's section of
Form 943.

For an EFTPS deposit to be on time, you must
initiate the deposit by 8 p.m. Eastern time the day
before the date the deposit is due.

Outsourcing payroll duties. 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 to perform these acts. The employer remains
responsible if the third party fails to perform any required
action. If you choose to outsource any of your payroll and
related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
taxes) to a third-party payer such as a payroll service
provider or reporting agent, visit IRS.gov and enter
“outsourcing payroll duties” in the search box for helpful
information on this topic.

Same-day wire payment option. If you fail to initiate a
deposit transaction on EFTPS by 8 p.m. Eastern time the
day before the date a deposit is due, you can still make
your deposit on time by using the Federal Tax Application
(FTA). To use the same-day wire payment method, you
will need to make arrangements with your financial
institution ahead of time. Please check with your financial
institution regarding availability, deadlines, and costs.
Your financial institution may charge you a fee for
payments made this way. To learn more about the
information you will need to provide your financial
institution to make a same-day wire payment, visit
www.eftps.gov to download the Same-Day Payment
Worksheet.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that is not a business day,
the deposit is considered timely if it is made by the close
of the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in Pub. 51 (Circular A).
Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing tax
returns and paying their federal taxes electronically.
Whether you rely on a tax professional or handle your own
taxes, the IRS offers you convenient programs to make
filing and paying easier. Spend less time and worry on
taxes and more time running your business. Use e-file and
EFTPS to your benefit.

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 information, see Disregarded entities and qualified
subchapter S subsidiaries in Pub. 15 (Circular E),
Employer's Tax Guide.
How to get forms and publications. You can get most
IRS forms and publications by visiting IRS.gov or by
calling the IRS at 1-800-TAX-FORM (1-800-829-3676).
Telephone help. You can call the IRS Business and
Specialty Tax Line toll free at 1-800-829-4933 or
1-800-829-4059 (TDD/TTY for persons who are deaf,
hard of hearing, or have a speech disability) Monday–
Friday from 7:00 a.m.–7:00 p.m. local time (Alaska and
Hawaii follow Pacific time) for answers to your questions
about completing Form 943, tax deposit rules, or obtaining
an employer identification number (EIN).
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Instructions for Form 943 (2013)

Photographs of Missing Children

information on farmworkers and wages, see Pub. 51
(Circular A).

The IRS 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.

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 for which 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.

General Instructions
Purpose of Form 943

These instructions give you some background information
about Form 943. They tell you who must file Form 943,
how to complete it line by line, and when and where to file
it.

If the $2,500-or-more test for the group is not met, the
$150-or-more test for an individual still applies.
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).

If you want more in-depth information about payroll tax
topics relating to Form 943, see Pub. 51 (Circular A) or
visit the IRS website at www.irs.gov/businesses and click
on the Employment Taxes link under Businesses Topics.

When To File

For 2013, file Form 943 by January 31, 2014. 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, 2014.

Federal law requires you, as an employer, to withhold
taxes from your employees' pay. Each time you pay
wages, you must withhold - or take out of your employees'
pay - certain amounts for federal income tax, social
security tax, and Medicare tax. You must also withhold
Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
their tax liabilities.

Final Return

If you stop paying wages during the year and do not
expect to pay wages again, file a final return for 2013. 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.

Federal law also requires you to pay any liability for the
employer's portion of social security tax and Medicare tax.
This portion of social security tax and Medicare tax is not
withheld from employees.

Employer Identification Number (EIN)

If you do not have an EIN, you may apply for one online.
Go to IRS.gov and click on the Apply for an EIN Online
link under Tools. You may also apply for an EIN by calling
1-800-829-4933, or you can fax or mail Form SS-4,
Application for Employer Identification Number, to the
IRS. If you have not received your EIN by the due date of
Form 943, write "Applied For" and the date you applied in
this entry space.

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 tax, Medicare tax, Additional Medicare Tax, and
federal income tax withholding on the wages of household
employees, you may either:

Forms W-2 and W-3

File Schedule H (Form 1040), Household Employment
Taxes, with your Form 1040, or
Include the wages with your farm employees' wages on
Form 943.

By January 31, 2014, give Form W-2 to each employee
who was working for you at the end of 2013. 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 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 or 941-SS, Employer's QUARTERLY Federal Tax
Return, or Form 944, Employer's ANNUAL Federal Tax
Return. See Publication 926, Household Employer's Tax
Guide, for more information about household employees.

Compensation paid to H-2A visa holders. Report
compensation of $600 or more paid to foreign agricultural
workers who entered the country on H-2A visas in box 1 of
Form W-2. Compensation paid to H-2A workers for
agricultural labor performed in connection with H-2A visas
is not subject to social security and Medicare taxes, and
therefore should not be reported as wages subject to
social security tax (line 2), Medicare tax (line 4), or
Additional Medicare Tax withholding (line 6) on Form 943,

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

Instructions for Form 943 (2013)

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and should not be reported as social security wages
(box 3) or Medicare wages (box 5) on Form W-2.
An employer is not required to withhold federal income
tax from compensation it pays to an H-2A worker for
agricultural labor performed in connection with this visa
unless the worker asks for withholding and the employer
agrees. In this case, the worker must give the employer a
completed Form W-4. Federal income tax withheld is
reported on Form 943, line 8, and in box 2 of Form W-2.
These reporting rules apply when the H-2A worker
provides his or her taxpayer identification number (TIN) to
the employer. For the rules relating to backup withholding
and reporting when the H-2A worker does not provide a
TIN, see the Instructions for Form 1099-MISC and the
Instructions for Form 945.

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

Filing on paper forms. By February 28, 2014, 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.

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.

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 37943
Hartford, CT
06176-7943

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

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

Internal Revenue
Service
P.O. Box 37943
Hartford, CT
06176-7943

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 37943
Hartford, CT
06176-7943

Depositing Taxes

If your total taxes after adjustments (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 total taxes after
adjustments are $2,500 or more for the year, you must
make deposits by electronic funds transfer throughout the
year in accordance with your deposit schedule. 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.

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

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

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

Certain amounts reported on Form 943 for 2013 should
agree with the Form W-2 totals reported on the 2013 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 8 and box 2), social security wages (line 2
and box 3), and Medicare wages (line 4 and box 5). If the
amounts do not agree, you may be contacted by the IRS
or the SSA. For more information, see section 11 of Pub.
51 (Circular A). Keep all records that show why the totals
do not match.

Where To File

Without a
payment . . .

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

With a payment . . .

Reconciliation of Form 943 to Forms
W-2 and W-3

Filing electronically. Visit the SSA's Employer W-2
Filing Instructions & Information website at
www.socialsecurity.gov/employer for information about
filing Forms W-2 electronically. If you file electronically,
the due date is March 31, 2014. The SSA no longer
accepts any form of magnetic media for wage reporting.
The SSA prepares Form W-3 based on your electronically
filed Form W-2; a separate Form W-3 is not needed.

If you are in . . .

Without a
payment . . .

If you are in . . .

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

Penalties and Interest

You can avoid paying penalties and interest if you do all of
the following.
Deposit or pay your taxes when they are due.
File your fully completed Form 943 on time.
Report your tax liability accurately.
Submit valid checks for tax payments.
Furnish accurate Forms W-2 to employees.
File Form W-3 and Copies A of Form W-2 with the SSA
on time and accurately.
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Instructions for Form 943 (2013)

Line 3. Social Security Tax

Penalties and interest are charged on taxes paid late
and returns filed late at a rate set by law. See sections 7
and 8 of Pub. 51 (Circular A) for details.
If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Do not
attach an explanation when you file your return.
Use Form 843, Claim for Refund and Request for
Abatement, to request abatement of assessed penalties
or interest. Do not request abatement of assessed
penalties or interest on Form 943 or Form 943-X.

Multiply line 2 by 12.4% (.124) and enter the result on
line 3.

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 the value of noncash items, such as food or
lodging, or 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.

If federal income, social security, and Medicare
taxes that must be withheld (that is, trust fund
CAUTION
taxes) are not 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.

!

Line 5. Medicare Tax

Multiply line 4 by 2.9% (.029) and enter the result on
line 5.

Line 6. Total Wages Subject to
Additional Medicare Tax Withholding

Enter all wages that are subject to Additional Medicare
Tax withholding. You are required to begin withholding
Additional Medicare Tax in the pay period in which you
pay wages in excess of $200,000 to an employee and
continue to withhold it each pay period until the end of the
calendar year. Additional Medicare Tax is only imposed
on the employee. There is no employer share of
Additional Medicare Tax. All wages that are subject to
Medicare tax are subject to Additional Medicare Tax
withholding if paid in excess of the $200,000 withholding
threshold.

Specific Instructions
Line 1. Number of Agricultural
Employees

Enter the number of agricultural employees on your
payroll during the pay period that included March 12,
2013. 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 & Information website at
www.socialsecurity.gov/employer for more information
about filing electronically.

For more information on what wages are subject to
Medicare tax, see the chart, Special Rules for Various
Types of Services and Payments, in section 15 of Pub. 15
(Circular E). For more information on Additional Medicare
Tax, visit IRS.gov and enter "Additional Medicare Tax" in
the search box.

Line 7. Additional Medicare Tax
Withholding

Line 2. Total Wages Subject to Social
Security Tax

Multiply line 6 by 0.9% (.009) and enter the result on
line 7.

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
the value of noncash items, such as food or lodging, or
pay for services other than farmwork. See Purpose of
Form 943, earlier, for household employee information.
See section 3 of Pub. 51 (Circular A) for information on
taxable wages.
For 2013, the rate of social security tax on taxable
wages is 6.2% (.062) for the employer and 6.2% (.062) for
the employee or 12.4% (.124) for both. Do not report an
employee's social security wages over $113,700 for 2013.
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.
Instructions for Form 943 (2013)

Line 8. 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 9. Total Taxes Before
Adjustments

Add the total social security tax (line 3), Medicare tax
(line 5), Additional Medicare Tax withholding (line 7), and
federal income tax withheld (line 8). Enter the result on
line 9.

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Line 10. Current Year's Adjustments
to Taxes

assistance credit, visit IRS.gov and enter “COBRA” in the
search box.
The amount reported on line 13a is treated as a
deposit of taxes on the first day of your return
CAUTION
period and must not be used to adjust line 17 or
Form 943-A.

Use line 10 to:
Adjust for rounding of fractions of cents, or
Adjust for the uncollected employee share of social
security and Medicare taxes on third-party sick pay or
group-term life insurance premiums paid for former
employees. See section 9 in Pub. 51 (Circular A).

!

Line 13b. Number of Individuals
Provided COBRA Premium
Assistance on Line 13a

Use a minus sign (if possible) to show a decrease to
the amounts reported on lines 3, 5, or 7. Otherwise, use
parentheses.

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 only once per year. For
example, an assistance eligible individual who made
monthly premium payments would only be reported as
one individual.

Adjustment for fractions of cents. If there is a small
difference between total taxes after adjustments (line 11)
and total deposits (line 14), 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 taxes to be withheld from each
employee's wages. If the fractions of cents adjustment is
the only entry on line 10, write “Fractions Only” on the
dotted line to the left of the entry space for line 10.
Adjustment for sick pay. Enter the adjustment for the
employee share of social security and Medicare taxes that
were withheld and deposited by your third-party sick pay
payer with regard to sick pay paid by the third-party.
These wages should be included on line 2, line 4, and, if
the withholding threshold is met, line 6.

Line 15. Balance Due

If line 11 is more than line 14, enter the difference on
line 15. Otherwise, see Overpayment below. 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 total taxes after
adjustments for the year (line 11) is less than $2,500.
However, see section 7 of Pub. 51 (Circular A) regarding
payments made under the accuracy of deposits rule.

Increases and decreases in tax liability. Because any
amount shown on line 10 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 the Form 943-A
instructions.

You may pay the amount shown on line 15 using
EFTPS, credit card, debit card, check, money order, or
electronic funds withdrawal (EFW). Do not use a credit
card or debit card to pay taxes that were required to be
deposited. For more information on electronic payment
options, visit the IRS website at www.irs.gov/e-pay.

Line 11. Total Taxes After
Adjustments

If you pay by EFTPS, credit card, or debit card, file your
return using the Without a payment address under Where
To File, earlier. Do not file Form 943-V, Payment
Voucher.

Combine lines 9 and 10; enter the result on line 11.

Line 12. Total Deposits

Enter your total Form 943 deposits for the year, including
any overpayment that you applied from filing Form 943-X
and any overpayment that you applied from your 2012
return.

If you pay by check or money order, make it payable to
“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.

Line 13a. COBRA Premium
Assistance Payments

!

CAUTION

Enter 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

If you did not make deposits as required and
instead pay the taxes with Form 943, you may be
subject to a penalty.

Line 16. Overpayment

If line 14 is more than line 11, enter the difference on
line 16. Never make an entry on both lines 15 and 16.
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. Check only one box on line 16. If you do not check
either box or if you check both boxes, generally we will
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Instructions for Form 943 (2013)

apply the overpayment to your account. We may apply
your overpayment to any past due tax account that is
shown in our records under your EIN.

authorization, write to the IRS office for your locality using
the Without a payment address under Where To File,
earlier.

If line 16 is under $1, we will send you a refund or apply
it to your next return only if you ask us in writing to do so.

Who Must Sign (Approved Roles)

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 partner, 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.

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 “Total taxes after adjustments” 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 2014 is 2012.

!

CAUTION

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/irb/2005-28_IRB/ar16.html.

If you were a semiweekly schedule depositor
during any part of the year, do not complete
line 17. Instead, complete Form 943-A.

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.

Paid Preparer Use Only

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.

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.

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
and Renewal. For more information about applying for a
PTIN online, visit the IRS website at www.irs.gov/ptin. You
cannot use your PTIN in place of the EIN of the tax
preparation firm.

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 do all of the following.
Give us any information that is missing from your return.
Call us for information about processing your return.
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.

Generally, do not complete this 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.

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.

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

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 wants to terminate the
Instructions for Form 943 (2013)

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Revenue Code imposes employment taxes on wages and
provides for 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. If you fail to provide
this information in a timely manner, or provide false or
fraudulent information, you may be subject to penalties.

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., 45 min.; Learning about the law or the form, 30
min.; Preparing and sending the form to the IRS, 42 min.
The estimated average time for Form 943-A is:
Recordkeeping, 6 hr., 42 min.; Preparing and sending the
form to the IRS, 6 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 this form simpler, we would be happy to hear from
you. You can send us comments from www.irs.gov/
formspubs. Click on More Information and then click on
Comment on Tax Forms and Publications. Or you can
write to the Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not send Form 943
to this address. Instead, see Where To File, earlier.

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 section 6103. However,
section 6103 allows or requires us to disclose this
information to others as described in the Code. 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

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Instructions for Form 943 (2013)