Document Headings

                    Document headings vary by document type but may contain                    the following:                  
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###### Department of the Treasury

# DATES:

Written comments should be received on or before December 29, 2010.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-0035.                

*Type of Review:*                     Extension without change to a currently approved collection.                

*Title:*                     Employer's Annual Tax Return for Agricultural Employees.                

*Form:*                     943, 943-PR, 943-A, 943A-PR, 943-X, 943 X-PR.                

*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.                

*Respondents:*                     Businesses or other for-profits and Farms.                

*Estimated Total Burden Hours:*                     10,880,812 hours.                

*Bureau Clearance Officer:*                     Allan M. Hopkins, Internal Revenue Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC 20224; (202) 622-3634.                

*OMB Reviewer:*                     Shagufta Ahmed, Office of Management and Budget, New Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-7873.                

Celina Elphage,

Treasury PRA Clearance Officer.

[FR Doc. 2010-29930 Filed 11-26-10; 8:45 am]

BILLING CODE 4830-01-P