Employer's Annual Tax Return for Agricultural Employees

ICR 202103-1545-012

OMB: 1545-0035

Federal Form Document

ICR Details
1545-0035 202103-1545-012
Received in OIRA 202008-1545-004
TREAS/IRS
Employer's Annual Tax Return for Agricultural Employees
Revision of a currently approved collection   No
Emergency 03/31/2021
03/26/2021
  Requested Previously Approved
6 Months From Approved 12/31/2023
965,698 965,698
13,533,994 12,440,285
0 0

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.
This is the first circulation of a draft of Form 943-X that can be filed for the 2020 revision of Form 943. Form 943-X is being revised consistent with the changes to Form 943. The 2020 Form 943 was substantially revised to allow the reporting of the new credit for qualified sick and family leave wages, the employee retention credit, and the deferral of the employer and employee share of social security tax.

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) (b) 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 3402(p) Name of Law: Income tax collected at source
   US Code: 26 USC 7705 Name of Law: Certified professional employer organizations definitions
   PL: Pub.L. 116 - 127 7001 Name of Law: Payroll credit for required paid sick leave
   PL: Pub.L. 116 - 127 7003 Name of Law: Payroll credit for required family leave
   PL: Pub.L. 116 - 136 2301 Name of Law: Employee retention credit
   PL: Pub.L. 116 - 136 2302 Name of Law: Delay of payment of employer payroll taxes
  
None

Not associated with rulemaking

No

  Total Request 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 965,698 965,698 0 0 0 0
Annual Time Burden (Hours) 13,533,994 12,440,285 0 1,093,709 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Miscellaneous Actions
No
Form 943-PR, Form 943-X and 943-X (PR) are being revised consistent with the changes to Form 943. New lines were added to report qualified sick leave wages and qualified family leave wages, to calculate the employee share of social security tax on qualified sick and family leave wages, and to report the nonrefundable portion of the credit for qualified sick and family leave wages and retention credit. Additional lines are added to report total nonrefundable credits, to report the deferred payment of the employer share of social security tax, to report the refundable portion of the credit for qualified sick and family leave wages and refundable portion of the employee retention credit. Editorial changes and lines to report the totals, and request additional information related to the new credits were also added. The above changes will result in an overall burden program change increase of 1,093,709 hours.

$121,152
No
    Yes
    Yes
No
No
No
No
Craig Schor 240 613-5811 [email protected]

  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.
03/26/2021


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