Employer's Annual Tax Return for Agricultural Employees

Forms and Documents

Document Name	Status
Form Form 943-R Form 943-R;Allocation Schedule for Aggregate Form 943 Filers Form and Instruction	New
Form 943X-PR Form 943-X (PR) - Adjuste a la Declaración Federal ANUAL del Patrono de Empleados Agrícolas o Reclamación de Reembolso Form	Modified
Form 943-X Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Form	Modified
Form 943A-PR Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola Form and Instruction	Modified
Form 943-A Form 943A - Agricultural Employer's Record of Federal Tax Liability Form and Instruction	Modified
Form 943-PR Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas Form	Modified
Form 943 Employer's Annual Federal Tax Return for Agricultural Employees Form	Modified
2017-06-06 SS 1545-0035r.docm Supporting Statement A	2017-06-06

IC Document Collections

IC ID	Document Title	Status
227051	Form 943-R;Allocation Schedule for Aggregate Form 943 Filers Form and Instruction	New
187587	Form 943-X (PR) - Adjuste a la Declaración Federal ANUAL del Patrono de Empleados Agrícolas o Reclamación de Reembolso Form	Modified
187586	Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Form	Modified
187585	Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola Form and Instruction	Modified
187584	Form 943A - Agricultural Employer's Record of Federal Tax Liability Form and Instruction	Modified
187583	Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas Form	Modified
16780	Employer's Annual Federal Tax Return for Agricultural Employees Form	Modified

ICR Details

OMB Control No: 1545-0035	ICR Reference No: 201705-1545-045
Status: Historical Active	Previous ICR Reference No: 201311-1545-026
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Tax Return for Agricultural Employees
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/16/2017
	Date Received in OIRA: 06/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2020	36 Months From Approved	10/31/2017
Responses	965,698	0	965,673
Time Burden (Hours)	10,883,138	0	10,880,812
Cost Burden (Dollars)	0	0	0

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Abstract: Sections 3101(a) and (b), and 3111(a) and (b), 3402(p), and 6011(a) and (b) of the Internal Revenue Code and sections 31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations require agricultural employers to report (a) the employees' and employers' FICA taxes on wages and (b) the amounts withheld for income tax. Form 943 is used for this purpose. Sections 3101(a) and (b), 3111(a) and (b), and 6011(a) and (b) of the Internal Revenue Code and section 31.6011(a)-1 of the Employment Tax Regulations require agricultural employers in Puerto Rico to report the employees' and employers' FICA taxes on wages. Form 943-PR is used for this purpose. Section 6302(c) of the Internal Revenue Code and section 31.6302-l(g) of the Employment Tax Regulations require agricultural employers who are semiweekly depositors to deposit the taxes accumulated during the semiweekly period within 3 banking days of the end of the period. Section 31.6302-l(c)(3) of the Employment Tax Regulations requires that agricultural employers, who on any day within a deposit period accumulate $100,000 or more of employment taxes, must deposit them by the close of the next banking day. Forms 943-A and 943A-PR are optional forms that may be used by agricultural employers to show their tax liabilities for the semiweekly periods and $100,000 one-day rule. Form 943-X is used to correct errors made on Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, for one year only. Form 943-X-PR, for use in Puerto Rico, is used to correct errors made on Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, for one year only. (Use este formulario para corregir errores hechos en el Formulario 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas, para un solo año.) Form 943 Sch R allows 1) an agent appointed by an employer or payer or 2) a customer who enters into a contract that meets the requirements under 7705(e)(2) or 3) a client who enters into a service agreement described under Regulations section 31.3504-2(b)(2) with a Certified Professional Employer Organization, to allocate information reported on Form 943 to each client.

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Authorizing Statute(s): US Code: 26 USC 3402(p) Name of Law: Income tax collected at source
   US Code: 26 USC 6011(a)(b) Name of Law: Returns and Records
   US Code: 26 USC 3101(a) (b) Name of Law: Tax on Employees
   US Code: 26 USC 3111(a) Name of Law: Tax on Employees
   US Code: 26 USC 6302(c) Name of Law: Use of Government depositories
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations provisions
   US Code: 26 USC 7705 Name of Law: Certified professional employer organizations definitions
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 13202	03/09/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 29999	06/30/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 7

IC Title	Form No.	Form Name
Form 943A - Agricultural Employer's Record of Federal Tax Liability	943-A	Agricultural Employer's Record of Federal Tax Liability
Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola	943A-PR	Registro de la obligacion Contributiva Federal del Patrono Agricola
Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund	943-X	Adjusted Employer¿s Annual Federal Tax Return for Agricultural Employees or Claim for Refund
Form 943-X (PR) - Adjuste a la Declaración Federal ANUAL del Patrono de Empleados Agrícolas o Reclamación de Reembolso	943X-PR	Adjuste a la Declaraci¿n Federal ANUAL del Patrono de Empleados Agr¿colas o Reclamaci¿n de Reembolso
Employer's Annual Federal Tax Return for Agricultural Employees	943	Employer's Annual Tax Return for Agricultural Employees
Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas	943-PR	Planilla para la Declaraci?n Anual de la Contribuci?n Federal del Patrono de Empleados
Form 943-R;Allocation Schedule for Aggregate Form 943 Filers	Form 943-R	Allocation Schedule for Aggregate Form 943 Filers

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	965,698	965,673	0	25	0	0
Annual Time Burden (Hours)	10,883,138	10,880,812	0	326	2,000	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There is an increase in the burden due to the addition of Form 943-R; Allocation Schedule for Aggregate Form 943 Filers. This results in an increase of 25 responses and 326 burden hours. Additionally, burden increased 2,000 hours due to agency estimate to correct a previous input error. Form 943-X PR was previously listed as having a burden of 17.11 hours per response, rather than the correct figure of 17.31 hours.

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Annual Cost to Federal Government: $315,865

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 06/30/2017

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