Form 943 -
Employer's Annual Federal Tax Return for Agricultural Employees
What's New for 2011?
The IRS has created a
page on IRS.gov for information about Form 943, at www.irs.gov/form943 . Information
about any recent developments affecting Form 943 will be posted on that
page.
The qualified employer’s
exemption for their share (6.2%) of social security tax on wages paid to
qualified employees expired on December 31, 2010.
The employee tax rate for
social security is 4.2%. The employer tax rate for social security remains
unchanged at 6.2%. The Medicare tax rate is 1.45% for employers and
employees.
Do not withhold or pay
social security tax after an employee reaches $106,800 in social security
wages for the year. There is no limit on the amount of wages subject to
Medicare tax.
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 in the form instructions.
The option of receiving
advance payroll payments of EIC expired on December 31, 2010. Individuals
eligible for EIC in 2011 can still claim the credit when they file their
2011 federal income tax return.
Beginning in 2011,
compensation of $600 or more paid to foreign agricultural workers who
entered the country on H-2A visas is reported 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, therefore should not be reported as wages subject to
social security tax (line 2) or Medicare tax (line 3) on Form 943, and
should not be reported as social security wages (box 3) or Medicare wages
(box 5) on Form W-2.
Beginning January 1,
2011, you must use electronic funds transfer to make all federal tax
deposits (such as employment tax, excise tax, and corporate income tax).
Form 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after
December 31, 2010. 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 to have deposits made on your behalf. See the form
instructions. EFTPS is a free service provided by the Department of
Treasury. 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.
Beginning in 2012, employers
must use new Form 8822-B, Change of Address—Business, for any address
change.
What to Report
Form 943 is used to report federal income tax withheld and
employer and employee social security and Medicare taxes on wages paid to
farm workers.
Due Dates
To Internal Revenue Service: January 31*
*If date shown falls on a Saturday, Sunday or legal holiday,
the due date is the next business day.
Where to File - Paper
Where you file depends on whether you include a payment with
your return. If you are located in:
Connecticut, Delaware, District of Columbia, Georgia,
Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New
Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Without a Payment Filing Address:
Department of the Treasury
Internal Revenue Service
Cincinnati
,
OH
45999-0008
With a Payment Filing Address:
Internal Revenue Service
P.O. Box 804523
Cincinnati
,
OH
45280-4523
If you are located in:
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, or are a tax-exempt
organization, Federal, State or Local Government, or Indian Tribal
Government
Without a Payment Filing Address:
Department of the Treasury
Internal Revenue Service
Ogden
,
UT
84201-0008
With a Payment Filing Address:
Internal Revenue Service
P.O. Box 105085
Atlanta
,
GA
30348-5085
If the location of your legal residence, principal place of
business, office, or agency is outside the
United States
, see the form
instructions.
IRS Specific
Form 943 Instructions
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