Form 943-A

OMB No. 1545-0035

Expires 5-31-96

Agricultural Employer’s Record of

Federal Tax Liability (Rev. April 1993)

Department of the Treasury

Internal Revenue Service

Name as shown on Form 943 Employer identification number

You must complete this form if you are required to deposit on a semiweekly basis, or if your tax liability on any day

is $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from FTD coupons.)

Recordkeeping 9 hr., 20 min. Important Change for 1993.—A new

method of determining deposit

requirements for Federal employment

taxes takes effect in 1993. Under the

new method, there are two categories of

depositors: monthly and semiweekly. In

general, a depositor’s category is

determined for each calendar year

based on the depositor’s liability for

Federal employment taxes during a

“lookback period.” The lookback period

is the second calendar year preceding

the current calendar year. For example,

General Instructions

Paperwork Reduction Act Notice.—We

ask for the information on this form to

carry out the Internal Revenue laws of the

United States. You are required to give us

the information. We need it to ensure that

you are complying with these laws and to

allow us to figure and collect the right

amount of tax.

Preparing and sending

the form to the IRS 9 min.

If you have comments concerning

the accuracy of these time estimates

or suggestions for making this form

more simple, we would be happy to

hear from you. You can write to both

the IRS and the Office of Management

and Budget at the addresses listed in

the instructions of the tax return with

which this form is filed.

The time needed to complete and file

this form will vary depending on individual

circumstances. The estimated average

time is:

Form 943-A (Rev. 4-93)

Cat. No. 17030C

A. Daily Tax Liability—January

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Total liability for month A ©

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I Total for quarter (add lines A, B, and C) ©

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B. Daily Tax Liability—February C. Daily Tax Liability—March

Total liability for month B © Total liability for month C ©

D. Daily Tax Liability—April

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Total liability for month D ©

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II Total for quarter (add lines D, E, and F) ©

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E. Daily Tax Liability—May F. Daily Tax Liability—June

Total liability for month E © Total liability for month F ©

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Form 943-A (Rev. 4-93) Page 2

Specific Instructions

Attach this form (or a statement giving

the same information) to Form 943 if you

are required to deposit in accordance

with the semiweekly depositor rules, or if

you become a semiweekly depositor due

to an accumulation of tax liability of

$100,000 or more. If you use this form,

do not complete lines A through L on

Form 943. Write the total of tax liability

for the year (Form 943-A, line V) on line

M of Form 943. 

Purpose of Form.—Use this form to

report your tax liability (income tax

withheld plus both employee and

employer social security and Medicare

taxes minus any advance earned income

credit payment) on a daily basis. DO

NOT show Federal tax deposits here.

Deposit information is obtained from the

FTD coupons (Form 8109). Do not report

wages paid to nonfarm workers on this

form. Wages paid to nonfarm workers

are reported on Form 941, Employer’s

Quarterly Federal Tax Return.

Who Must File.—Semiweekly depositors

are required to complete and attach

Form 943-A to Form 943, Employer’s

Annual Tax Return for Agricultural

The total tax liability for the year (line

V) must equal net taxes on Form 943

(line 11). If not, you may be charged a

penalty. The dates and amounts of your

deposits are obtained from your Federal

tax deposit coupons.

For each month of the year, show the

amount of tax liability accrued on a daily

basis. Enter the monthly totals on lines

A, B, C, D, E, F, G, H, I, J, K, and L.

Enter the quarterly totals on lines I, II,

III, and IV. Enter the total for the year on

line V and on line M of Form 943.

G. Daily Tax Liability—July

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Total liability for month G ©

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III Total for quarter (add lines G, H, and I) ©

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H. Daily Tax Liability—August I. Daily Tax Liability—September

Total liability for month H © Total liability for month I ©

J. Daily Tax Liability—October

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Total liability for month J ©

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IV Total for quarter (add lines J, K, and L) ©

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K. Daily Tax Liability—November L. Daily Tax Liability—December

Total liability for month K © Total liability for month L ©

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V Total for year (add lines I, II, III, and IV). (Enter here and on line M on Form 943.) ©

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the lookback period of calendar year

1993 is calendar year 1991. See Who

Must File and Specific Instructions

below for more details.

See Deposit Rules on page 4 of Form

943 and in section 8 of Circular A,

Agricultural Employer’s Tax Guide, for

more information.

Employees. Monthly depositors who

accumulate $100,000 or more on any

day (after which they become a

semiweekly depositor) must also

complete and attach Form 943-A. Do

not file this form if you are a monthly

depositor for the entire year.