Employer's Annual Federal Tax Return for Agricultural Employees

2016

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 2016. The social
security tax rate is 6.2% each for the employee and
employer, unchanged from 2015. The social security
wage base limit is $118,500, unchanged from 2015.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2015. There is no wage
base limit for Medicare tax.
New filing due date for 2016 Forms W-2, W-3, and
1099-MISC. Both paper and electronically filed 2016
Forms W-2 and W-3 must be filed with the Social Security
Administration (SSA) by January 31, 2017. Both paper
and electronically filed 2016 Forms 1099-MISC that report
nonemployee compensation must be filed with the IRS by
January 31, 2017.
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 after
December 31, 2014, and before January 1, 2020.
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.
For more information, visit IRS.gov and enter “work
opportunity tax credit” in the search box.

Reminders
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're 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.
For more information on Additional Medicare Tax, visit
IRS.gov and enter “Additional Medicare Tax” in the search
box.
Sep 29, 2016

Social security wage base for 2017. The maximum
amount of wages subject to the social security tax for
2017 will be discussed in the December 2016 revision of
Pub. 51.
COBRA premium assistance credit. Effective for tax
periods beginning after December 31, 2013, the credit for
COBRA premium assistance payments can't be claimed
on Form 943. Instead, after filing your Form 943, file Form
943-X, Adjusted Employer's Annual Federal Tax Return
for Agricultural Employees or Claim for Refund, to claim
the COBRA premium assistance credit. Filing a Form
943-X before filing a Form 943 for the year may result in
errors or delays in processing your Form 943-X. For more
information, visit IRS.gov and enter “COBRA” in the
search box.
If you're entitled to claim the COBRA premium

TIP assistance credit, but aren't otherwise required to

file Form 943, file a Form 943 with -0- entered on
line 15 before filing a Form 943-X to claim the credit.

If you change your business name, business address, or responsible party. Notify the IRS
immediately if you change your business name, business
address, or responsible party.
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 business name change. See
Pub. 1635 to see if you need to apply for a new EIN.
Complete and mail Form 8822-B to notify the IRS of a
business address or responsible party change. Don't mail
Form 8822-B with your Form 943. For a definition of
“responsible party” see the Form 8822-B instructions.
Correcting a previously filed Form 943. If you
discover an error on a previously filed Form 943, make the
correction using Form 943-X. Form 943-X is filed
separately from Form 943. For more information, see
section 9 of Pub. 51 or visit IRS.gov and enter “correcting
employment taxes” in the search box.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all
federal tax deposits. Generally, an EFT is made using the
Electronic Federal Tax Payment System (EFTPS). If you
don't 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. To get more information about

Cat. No. 25976L

deposits. For more information on paying your taxes with
a credit or debit card, visit the IRS website at
www.irs.gov/payments.

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 Pub. 966.

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CAUTION

Online payment agreement. You may be eligible to
apply for an installment agreement online if you have a
balance due when you file your return. For more
information, see What if you can't pay in full, later.

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

Paid preparers must sign Form 943. Paid preparers
must complete and sign the paid preparer's section of
Form 943.

Same-day wire payment option. If you fail to submit 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 Collection
Service (FTCS). 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 the IRS
website at www.irs.gov/payments and click on Same-day
wire.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that isn't 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.

Outsourcing payroll duties. You're responsible to
ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party
to perform these acts. You remain 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.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded
entities and QSubs are treated as separate entities for
employment tax purposes. Eligible single-member entities
that haven't elected to be taxed as corporations must
report and pay employment taxes on wages paid to their
employees using the entities' own names and EINs. See
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
(iv).

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.
For e-file, visit the IRS website at www.irs.gov/
employmentefile 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.

How to get forms and publications. You can download
or print some of the forms and publications you may need
on www.irs.gov/formspubs. Otherwise, you can go to
www.irs.gov/orderforms to place an order and have forms
mailed to you. You should receive your order within 10
business days.
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. to 7:00 p.m. local time (Alaska and
Hawaii follow Pacific time) for answers to your questions
about completing Form 943 and tax deposit rules.

If you're 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
isn't provided, the return or payment won't be processed.
This may result in penalties.

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Photographs of Missing Children

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.

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, don't use EFW to make federal tax deposits.
For more information on paying your taxes using EFW,
visit the IRS website at www.irs.gov/payments. A fee may
be charged to file electronically.

General Instructions
Purpose of Form 943

Credit or debit card payments. You can pay the
balance due shown on Form 943 by credit or debit card.
Don't use a credit or debit card to make federal tax

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.
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Instructions for Form 943 (2016)

If you want more in-depth information about payroll tax
topics relating to Form 943, see Pub. 51 or visit IRS.gov
and enter “employment taxes” in the search box.

electronically. Visit www.irs.gov/employmentefile for more
information on electronic filing.

Federal law requires you, as an employer, to withhold
certain 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.

For 2016, file Form 943 by January 31, 2017. However, if
you made deposits on time in full payment of the taxes
due for the year, you may file the return by February 10,
2017.

When To File

Final Return

If you stop paying wages during the year and don't expect
to pay wages again, file a final return for 2016. Be sure to
mark the box above line 1 on the form indicating that you
don't have to file returns in the future. Also attach a
statement to your return showing the name of the person
keeping the payroll records and the address where these
records will be kept. If you later restart paying wages, then
resume filing Form 943.

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 isn't
withheld from employees.

Employer Identification Number (EIN)

If you have household employees working in your
private home on your farm operated for a profit, they aren't
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:

If you don't have an EIN, you may apply for one online. Go
to IRS.gov and enter “EIN” in the search box. You may
also apply for an EIN by faxing or mailing Form SS-4 to
the IRS. If you haven't received your EIN by the due date
of Form 943, write "Applied For" and the date you applied
in this entry space.

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

Forms W-2 and W-3

By January 31, 2017, give Form W-2 to each employee
who was working for you at the end of 2016. 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, 2017. 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 other nonfarm workers, don't
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 Pub.
926 for more information about household employees.

Who Must File

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
isn't subject to social security and Medicare taxes, and
therefore shouldn't 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
shouldn't be reported as social security wages (box 3) or
Medicare wages (box 5) on Form W-2.
An employer isn't required to withhold federal income
tax from compensation paid 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 doesn't provide a
TIN, see the Instructions for Form 1099-MISC and the
Instructions for Form 945.

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
information on farmworkers and wages, see Pub. 51.

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.
If the $2,500-or-more test for the group isn't 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.
After you file your first Form 943, you must file a return
for each year, even if you have no taxes to report, until
you file a final return. You’re encouraged to file Form 943
Instructions for Form 943 (2016)

Filing on paper forms. By January 31, 2017, send Copy
A of all Forms W-2 with Form W-3, Transmittal of Wage
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Reconciliation of Form 943 to Forms
W-2 and W-3

and Tax Statements, to the Social Security Administration
(SSA) if you're 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're required to file 250 or more
Forms W-2, you must file them electronically unless the
IRS granted you a waiver. Even if you're required to file
less than 250 Forms W-2, we encourage you to take
advantage of electronic filing.

Certain amounts reported on Form 943 for 2016 should
agree with the Form W-2 totals reported on the 2016 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 don't agree, you may be contacted by the IRS or
the SSA. For more information, see section 11 of Pub. 51.
Keep all records that show why the totals don't match.

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. Electronically filed forms
are due by January 31, 2017. 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 isn't needed.

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 EFT 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
for information and rules concerning federal tax deposits
and to determine your status as a monthly or semiweekly
schedule depositor.

Where To File

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.
Note. Where you file depends on whether or not you're
including a payment. Be sure to use the correct address.
Without a
payment . . .

If you're in . . .

With a payment . . .

Connecticut
Delaware
District of
Columbia
Florida
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

Department of the
Treasury
Internal Revenue
Service
Cincinnati, OH
45999-0008

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

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

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

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

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

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

If you're filing Form 943 for an
exempt organization or
government entity (federal,
state, local, or Indian tribal
government), use the following
address regardless of your
location:

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

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

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

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

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.
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 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. Don't
attach an explanation when you file your return.
Use Form 843 to request abatement of assessed
penalties or interest. Don't request abatement of
assessed penalties or interest on Form 943 or Form
943-X.
If federal income, social security, and Medicare
taxes that must be withheld (that is, trust fund
CAUTION taxes) aren't withheld or aren't 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 can't
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, or paying over these taxes,
and who acted willfully in not doing so. See section 7 of
Pub. 51 for more information.

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Instructions for Form 943 (2016)

Line 6. Total Wages Subject to
Additional Medicare Tax Withholding

Specific Instructions
Line 1. Number of Agricultural
Employees

Enter all wages that are subject to Additional Medicare
Tax withholding. You're 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.

Enter the number of agricultural employees on your
payroll during the pay period that included March 12,
2016. Don't 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. Visit the SSA's
Employer W-2 Filing Instructions & Information website at
www.socialsecurity.gov/employer or call the SSA at
1-800-772-6270 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.
For more information on Additional Medicare Tax, visit
IRS.gov and enter "Additional Medicare Tax" in the search
box.

Line 2. Total Wages Subject to Social
Security Tax

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. Don't 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 for information on taxable
wages.

Line 7. Additional Medicare Tax
Withholding

Multiply line 6 by 0.9% (0.009) and enter the result on
line 7.

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 for more information on withholding rules.

For 2016, the rate of social security tax on taxable
wages is 6.2% (0.062) for the employer and 6.2% (0.062)
for the employee or 12.4% (0.124) for both. Don't report
an employee's social security wages over $118,500 for
2016. 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.

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.

Line 3. Social Security Tax

Line 10. Current Year's Adjustments
to Taxes

Multiply line 2 by 12.4% (0.124) and enter the result on
line 3.

Line 4. Total Wages Subject to
Medicare Tax

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.

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. Don't
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.

Use a minus sign (if possible) to show a decrease to
the amounts reported on lines 3, 5, or 7. Otherwise, use
parentheses.
Adjustment for fractions of cents. If there is a small
difference between total taxes after adjustments (line 11)
and total deposits (line 12), 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.

Line 5. Medicare Tax

Multiply line 4 by 2.9% (0.029) and enter the result on
line 5.

Instructions for Form 943 (2016)

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If your installment agreement is accepted, you will be
charged a fee and you will be subject to penalties and
interest on the amount of tax not paid by the due date of
the return.

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 16. Overpayment

If line 12 is more than line 11, enter the difference on
line 16. Never make an entry on both lines 15 and 16.

Line 11. Total Taxes After
Adjustments

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 don't check
either box or if you check both boxes, generally we will
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.

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 2015
return.

Lines 13a, 13b, and 14. Reserved

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.

Line 15. Balance Due

Line 17. Monthly Summary of Federal
Tax Liability

If line 11 is more than line 12, enter the difference on
line 15. Otherwise, see Overpayment below. You don't
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 regarding payments
made under the accuracy of deposits rule.

This is a summary of your yearly tax liability, not a
summary of deposits made. If line 11 is less than $2,500,
don't 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 for
details on the deposit rules. You're a monthly schedule
depositor for the calendar year if the amount of your “Total
taxes after adjustments” reported for the lookback period
isn't more than $50,000. The lookback period is the
second calendar year preceding the current calendar
year. For example, the lookback period for 2017 is 2015.

If you were required to make federal tax deposits, pay
the amount shown on line 15 by EFT. If you weren't
required to make federal tax deposits, you may pay the
amount shown on line 15 by EFT, credit card, debit card,
check, money order, or EFW. For more information on
electronic payment options, visit the IRS website at
www.irs.gov/payments.
If you pay by EFT, credit card, or debit card, file your
return using the Without a payment address under Where
To File, earlier. Don't file Form 943-V, Payment Voucher.

!

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.

!

CAUTION

CAUTION

If you were a semiweekly schedule depositor
during any part of the year, don't 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, don't 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.

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

What if you can't pay in full? If you can't pay the full
amount of tax you owe, you can apply for an installment
agreement online.
You can apply for an installment agreement online if:
You can't pay the full amount shown on line 15,
The total amount you owe is $25,000 or less, and
You can pay the liability in full in 24 months.
To apply using the Online Payment Agreement
Application, go to IRS.gov, click on Tools, then click on
Online Payment Agreement.
Under an installment agreement, you can pay what you
owe in monthly installments. There are certain conditions
you must meet to enter into and maintain an installment
agreement, such as paying the liability within 24 months,
and making all required deposits and timely filing tax
returns during the length of the agreement.

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.
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.
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Instructions for Form 943 (2016)

8655 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.

Respond to certain IRS notices that you have shared
with your designee about math errors and return
preparation. The IRS won't send notices to your designee.
You’re 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.
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
authorization, write to the IRS office for your locality using
the Without a payment address under Where To File,
earlier.

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
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.

Who Must Sign (Approved Roles)

The following persons are authorized to sign the return for
each type of business entity.
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.
Form 943 may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.

You’re 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
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.

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, 2005-28 I.R.B. 82, available at
www.irs.gov/irb/2005-28_IRB/ar16.html.

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
Give us feedback. Or you can write to the Internal
Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC
20224. Don't send Form 943 to this address. Instead, see
Where To File, earlier.

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
isn't 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.
If you're 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. For more
information about applying for a PTIN online, visit the IRS
website at www.irs.gov/ptin. You can't use your PTIN in
place of the EIN of the tax preparation firm.
Generally, don't complete this section if you're filing
Form 943 as a reporting agent and have a valid Form

Instructions for Form 943 (2016)

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