Employer's Annual Tax Return for Agricultural Employees

Forms and Documents

Document Name	Status
Form 943 Schedule R Form 943-R; Allocation Schedule for Aggregate Form 943 Filers Form and Instruction	Modified
Form 943-X(PR) Form 943-X (PR) - Adjuste a la Declaración Federal ANUAL del Patrono de Empleados Agrícolas o Reclamación de Reembolso 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
Forms 943-X Emergency Justification_Signed.pdf.pdf Supplementary Document	2021-03-26
SUP STAT (1545-0035) (UPDATED) 3232021.docx Supporting Statement A	2021-03-26

IC Document Collections

IC ID	Document Title	Status
227051	Form 943-R; Allocation Schedule for Aggregate Form 943 Filers Form and Instruction	Modified
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 Instruction	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 Instruction	Modified

ICR Details

OMB Control No: 1545-0035	ICR Reference No: 202103-1545-012
Status: Received in OIRA	Previous ICR Reference No: 202008-1545-004
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: Emergency	Approval Requested By: 03/31/2021
Date Submitted to OIRA: 03/26/2021

	Requested	Previously Approved
Expiration Date	6 Months From Approved	12/31/2023
Responses	965,698	965,698
Time Burden (Hours)	13,533,994	12,440,285
Cost Burden (Dollars)	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.

Emergency Justfication: 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.

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Authorizing Statute(s): 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
  

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

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
Employer's Annual Federal Tax Return for Agricultural Employees	943	Employer's Annual Tax Return for Agricultural Employees
Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola	943A-PR	Registro de la Obligación Contributiva Federal del Patrono Agrícola
Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas	943-PR	Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas
Form 943-R; Allocation Schedule for Aggregate Form 943 Filers	943 Schedule R	Allocation Schedule for Aggregate Form 943 Filers
Form 943-X (PR) - Adjuste a la Declaración Federal ANUAL del Patrono de Empleados Agrícolas o Reclamación de Reembolso	943-X(PR)	Ajuste a la Declaración Federal Anual del Patrono de Empleados Agrícolas o Reclamación de Reembolso
Form 943-X - Adjusted Employer’'s Annual Federal Tax Return for Agricultural Employees or Claim for Refund	Form 943X (Draft) 2021	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
Form 943A - Agricultural Employer's Record of Federal Tax Liability	943-A	Agricultural Employer's Record of Federal Tax Liability

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ICR Summary of Burden

	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

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: 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.

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Annual Cost to Federal Government: $121,152

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? No

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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: 03/26/2021

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