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, EmployerÂs 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, EmployerÂs 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 AgrÃcolas, 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.
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
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.
$315,865
No
Yes
Yes
No
No
No
Uncollected
P Shaughness 2029271885
Reginfo record details
No
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:
(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;
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.
Form 943-R;Allocation Schedule for Aggregate Form 943 Filers