Form $43 (1990)

Page 4

Specific Instructions

Line 1a. Number of agricultural
employees employed in the pay period
that includes March 12, 1990.—Do not
include household employees in your
private nonfarm home, persons who receive
no pay during the pay period, pensioners, or
members of the Armed Forces

Line 2, Taxable cash wages paid during
the year.—Show the total taxable cash
wages you paid all your employees for
farmwork in the calendar year Do not
include (a) the value of noncash items such
as food or lodging or (b) pay for services
other than farmwork. Report the full cash
wages before tax was deducted If you paid
an employee more than $51,300 in 1990,
show only $51,300 for that employee

Line 4. Adjustment of social security
taxes.—If you deduct employee tax when
no tax is due or if you deduct more than the
correct amount, you should repay the
employee if possible

If for any reason you cannot repay the
employee before you file your return,
include the amount with your tax deposit or
pay it with your return Show it on line 4
Attach a statement to the return ona
separate sheet of paper explaining the
overcollection Show the employee's social
security number (if known), name, and the
amount you overcollected and did not repay
the employee

Also use line 4 to correct social security
tax reported on a prior return or credits for
overpayments of penalty or interest paid on
tax for prior periods If you report both an
underpayment and an overpayment, show
only the difference Except for fractions of
cents, explain any amount on Form 941c,
Statement to Correct Information, or
attach a statement that shows:

(a) What the mistake was.

(b) The year or years in which the mistake
was made and the amount of the mistake
tor each year

(c) The year you found the mistake

(d) If the entry corrects social security tax
overcollected, that you repaid the tax and
got a written statement from the employee
that he or she has not claimed and will not
claim a refund or credit for the amount.

If you incorrectly reported or left out
wages on Form 943, show the total wages
for all your employees as previously
reported and as corrected on a statement or
on Form 94ic Since SSA uses Form W-2 to
enter social security earnings on the
employee's records, give any corrected
Form W-2 to the employee and send Copy A
to SSA. Forms W-2c, Statement of
Corrected income and Tax Amounts, and
W-3c, Transmittal of Corrected Income and
Tax Statements, must be used to correct
errors in previously filed Forms W-2

You can get Forms W-2c, W-3c, and 941
at IRS offices or by using the order blank
(Form 7018) in Pub. 393, Federal
Employment Tax Forms.

Fractions of cents. —If adding and
dropping fractions of cents in collecting
employee tax has caused a difference
between the amount on line 3 and the
amount actually deducted from the
employees, report this difference on line 4
If this is the only entry on line 4, write
“Fractions only” in the margin of the form.

Line 5. Social security taxes as

adjusted. —Add line 4 to line 3 if reporting
additional social security taxes Subtract
line 4 from line 3 if reducing social security
taxes previously reported

Line 6. Federal income tax withheld. —
Enter the income tax you withheld on wages
paid to your employees

Line 8. Advance earned income credit
(EIC) payments, if any —Employees who
are eligible can receive advance earned
income credit payments with their wages by
giving you Form W-5, Earned Income Credit
Advance Payment Certificate, annually For
details, see Circular A.

Line 10. Total amount deposited for
1990.—Show the total amount deposited
for the year, including any overpayment
from 1989, as shown in your records

Line 11. Undeposited taxes due. —If you
deposited all taxes when due for 1990, any
balance on this line will be less than $500
You may either deposit the balance or pay it
with your return Please include your
employer identification number, “Form
943," and “1990” on your check.

Line 12. Overpayment.—If you deposited
more than the correct amount for a year,
you can have the overpayment refunded or
applied to your next return

Signature.—Please be sure to sign and
date the return

Deposit requirements. —In general, you
must deposit employer and employee social
security taxes and withheld income tax of
$500 or more with an authorized financial
institution or a Federal Reserve bank. Do
not send deposits to IRS or you will be
subject toa penalty Include Form 8109,
Federal Tax Deposit Coupon, with each
deposit. Please follow the instructions in the
Federal Tax Deposit Coupon Book when
completing the coupons.

if you hand-deliver your deposit to an
authorized depositary on the due date, be
sure to deliver it before the depositary
closes its business day If you make your
deposit with a Federal Reserve bank, it
must be made with the one for your area
Also, it must be in a form of payment that
the Federal Reserve bank considers to be an
immediate credit item If you need more
information, contact an authorized
depositary or a Federal Reserve bank.

Deposit Rules

The amount of taxes you owe (both shares
of social security taxes plus any income tax
withheld minus advance EIC payments, if
any) determines the frequency of deposits.
You owe these taxes when you pay the
wages, not when your payroll period ends
The rules below tell you how often to
deposit taxes For examples that illustrate
these rules, see section 8 in Circular A.

If the due date for filing a return or
making a tax deposit falls on Saturday,
Sunday, or a legal holiday, you may file the
return or make the deposit on the first day
that is not a Saturday, Sunday, or legal
holiday
(1) Less than $500 at the end of
December.—If at the end of December
your total undeposited taxes for the year are
less than $500, you do not have to deposit

US GPO 1990-0:265:134

the taxes. You may pay the taxes to IRS with
Form 943 or deposit them by January 31
(2) Less than $500 at the end of any
month except December,—If at the end of
any month except December your total
undeposited taxes are less than $500, you
do not have to make a deposit. Carry the
taxes over to the following month
(3) $500 or more but less than $3,000 at
the end of any month. —f at the end of
any month your total undeposited taxes are
$500 or more but less than $3,000, you
must deposit the taxes within 15 days after
the end of the month
Exception to rule 3. If your undeposited
taxes are $500 or more but less than
$3,000 at the end of a month during which
you were already required to make a deposit
of $3,000 or more in an earlier period of the
month (because of rule 4 below), you do not
have to deposit them Carry them over into
the next month instead
(4) $3,000 or more at the end of any
eighth-monthly period but less than
$100,000 at any time during the eighth-
monthly period.—Each month is divided
into eight deposit periods (eighth-monthly
periods) that end on the 3rd, 7th, 11th,
15th, 19th, 22nd, 25th, and last day of the
month If at the end of any eighth-monthly
period your total undeposited taxes are
$3,000 or more but less than $100,000 at
any time during the eighth-monthly period,
deposit the taxes within 3 banking days
after the end of that eighth-monthly period
You will be considered to meet rule 4 if
You deposit at least 95% of the tax
liability for the eighth-monthly period within
3 banking days after the end of the period,
and
@ You deposit any underpayment as
follows

(a) If the eighth-monthly period is ina
month other than December, you deposit +
the underpayment with the first deposit that
is required to be made after the 15th day of
the following month

(b) If the eighth-monthly period is in
December, you deposit any underpayment
of $500 or more by January 31 (Any
underpayment of less than $500 can be
paid with Form 943 as explained in rule 1 )
Exception to rule 4.—If this is the first time
you are required to make a deposit within 3
banking days after the end of an eighth-
monthly period, you may deposit the taxes
by the 15th day of the next month (instead
of within 3 banking days after the
eighth-monthly period) if you meet all of the
following conditions
@ You were not required to deposit taxes for
any eighth-monthly period during the 4
preceding quarters
e You were not required to deposit taxes for
any eighth-monthly period during earlier
months of this quarter
Your total undeposited taxes at the end of
any eighth-monthly period during this
month are less than $10,000.

If you quality for this exception to rule 4,
check the box at the top of the Record of
Federal Tax Liability and attach a statement
showing your net taxes for each of the 4
preceding calendar quarters
(5) $100,000 or more at any time during
the eighth-monthly period. —See
Circular A


943 Employer’s Annual Tax Return for Agricultural Employees —|{__oMBNo. 1545-0035
Form ; A +
See Circular A for more information concerning ' 7990
De
paperment ofthe Treasury agricultural employment tax returns, al
eee Tame (as oistinguished trom trade name) Calendar year q F
employer FD
identification
number, FP
and Trade name, if any Employer identification number 1
calendar
year of T
(inet Address and ZIP code
correct, If address is
please ul am different from
change.) prior return,
check here >
If you do not have to file returns in the future, write“FINALRETURN" here. . . . . . . . . i
la Number of agricultural employees employed in the pay period that includes March 12,1990, . ja
b Ifyouarea subsidiary corporation AND your parent corporation files a consolidated Form 1120, enter
parent corporation's employer identification number (EIN) rr 1b
2 Taxable cash wages paid during the year (see instructions on page » 2
3 Social security taxes (multipiy line 2 by 15.3%) . : 3
4 Adjustment of social security taxes (attach statement—see instructions on page 4) 4
5 Social security taxes as adjusted . 5
6 Federal income tax withheld (see instructions on n page 4). 6
7 Total taxes (add lines 5 and 6) . . 7
8 Advance earned income credit (EIC) payments, it any (see instructions on 1 page 4). 8
9 Net taxes (subtract line 8 from line 7) . . 9
10 Total amount deposited for 1990, including any overpayment from 1989, as shown in ‘your records 10
11 Undeposited taxes due (subtract line 10 from line 9—this should be less than $500). Pay to Internal
RevenueService 2 2. 2. 1 ww eee Bo eee LD
12__Ifline 10 is more than line 9, enter overpayment here > $ and check if tobe: (1) Applied to next return, or (1) Refunded
Check if you area first-time 3-banking-day depositor (see deposit rulesonpage4), . . . woe woe >-O
Record of Federal Tax Liability
(See deposit rules on page 4.)
If your tax liability for any month in 1990 is $3,000 or more, do not use the schedule below, Instead, complete and
attach Form 943A, Agricultural Employer's Record of Federal Tax Liability.
Deposit period ending Tax liability for month
A January 31, A Instructions
B February 28 B If your taxes for the year (line 9) are less than $500, you
© March31 . c do not have to complete this record, You may pay the
D April30, D taxes with Form 943 or deposit them by January 31,
E May31. E
F June 30. F If your taxes for every month are less than $3,000, show
. 6 your tax liability next to the month. If your tax liability for
G July31. any month 1s $3,000 or more, do not use this schedule.
H August 31 . H Instead, complete and attach Form 943A. See rules (4)
| September 30. 1 and (5) under ‘Deposit Rules" on page 4.
J October 31. J The total tax liability for the year (line M) should equal
K November 30 . K net taxes (line 9).
L December 31. L
M Total liability for year (aod lines A through
L). M

Urider peralies of perjury. declare trat Ihave examined this velurn, cluding accompanying acheaules and statements, and to the best of my knowledge and bele?, Wis TUE,
correct, and complete.

Date Signature Title (Owner, etc.)

Please file this form with your Internal Revenue Service Center (see instructions on “Where To File"),

For Paperwork Reduction Act Notice, see page 2. Form 943 (1990)


Form 943 (1990)

Page 2

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 this
information. We need it to ensure that
taxpayers are complying with these laws
and to allow us to figure and collect the right
amount of tax.

The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is: Recordkeeping 8 hrs., 51 min.,
Learning about the law or the form 22
min., Preparing the form 1 hr., 28 min.,
Copying, assembling: and sending the
form to IRS 16 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
Internal Revenue Service, Washington, DC
20224, Attention: IRS Reports Clearance
Officer, T:FP; and the Office of
Management and Budget, Paperwork
Reduction Project (1545-0035),
Washington, DC 20503. DO NOT send the
tax form to either of these offices. Instead,
see the instructions below for information
on where to file.

Changes You Should Note.—Cash wages
subject to social security taxes are also
subject to income tax withholding. There is
fo maximum amount of cash wages
subject to income tax withholding as there is
tor social security taxes.

For deposits required to be made after
July 31, 1990, employers must make a
deposit of taxes by the close of the next
banking day if their undeposited tax liability
is $100,000 or more. See Circular A,
Section 8 for details. Employers must
complete Schedule B (Form 941),
Supplemental Record of Federal Tax
Liability, for any quarter in which an
eighth-monthly period's tax liability is
$100,000 or more after July 31, 1990.

For 1990, wages subject to social
security taxes increased to $51,300 of cash
wages you paid to each employee.

Note: Beginning in 1991, the wage bases
for the two parts of the social security tax
(social security and Medicare) are different.
See Circular A for details.

Reconciliation of Forms 943 and W-3.—
Amounts reported on Form 943 for 1990
should agree with the totals reported on
Form W-3, Transmittal of Income and Tax
Statements, which summarize the Forms
W-2, Wage and Tax Statement, given to
employees. The amounts that should agree
are social security wages and the advance
earned income credit. If the totals do not
agree, IRS may require you to explain any
differences and correct any errors. You can
avoid this by making sure that correct
amounts are reported on returns.
Additional information.—Circular A,
Agricultural Employer's Tax Guide, has
information you may need for social
security taxes, Federal unemployment
(FUTA) tax, and withheld income tax. It
includes tables showing the social security
tax and income tax to withhold from an
employee's wages. Circular A is mailed to
Form 943 filers each year in December

Purpose of Form.—Use Form 943 to
report income tax withheld and employer
and employee social security taxes on
farmworkers. Also use this form to report
taxes on wages of household employees in a
private home on a farm operated for profit.
They are considered farm employees. If you
paid taxable wages to an employee for
services other than farmwork, do not
include them on Form 943. instead, use
Form 941, Employer's Quarterly Federal
Tax Return. If you paid wages for domestic
services in your private, nonfarm home, use
Form 942, Employer's Quarterly Tax
Return for Household Employees.

Who Must File. —File Form 943 if you paid
to one or more farmworkers wages subject
to social security taxes or income tax
withholding. For a definition of agricultural
workers (‘‘farmworkers'’) and wages, see
Circular A.

How To Determine if Social Security
Taxes Are Due and If the Wages Are
Subject to Income Tax Withholding. The
$2,500 Test or the $150 Test.—Employer
and employee social security taxes are due
and the wages are subject to income tax
withholding if you meet either test below.

@ You pay cash wages of $2,500 or more to
all of your farmworkers.

Exception: |f you pay a farmworker less
than $150 in annual cash wages, those
wages are not subject to social security
taxes even if you pay $2,500 or more to all
your farmworkers, if the farmworker’

(a) Is employed in agriculture as a hand
harvest laborer;

(b) Is paid piece-rates in an operation
which is usually paid on a piece-rate basis in
the region of employment;

(c) Commutes daily from his or her home
tothe farm, and

(d) Has been employed in agriculture less
than 13 weeks in the preceding calendar
year (1989).

The amounts you pay these seasonal
farmworkers, however count toward the
$2,500-or-more test for determining the
social security coverage of other
farmworkers. If the $2,500-or-more group
test is not met, the $150-or-more individual
test still applies.

© You pay an employee cash wages of $150
or more in a calendar year for farm work.

Social security taxes apply to most
payments of sick pay, including payments
made by third parties such as insurance
companies. For details, see Circular E,
Employer's Tax Guide, and the instructions
on Form W-3.

When To File.—For 1990, file Form 943 by
January 31, 1991. However, if you made
deposits on time in full payment of the taxes
due for the year, you may take an additional
10 days to file the return.

After you file your first return, we will
send you a form every year

If you receive a form for a year in which
you are not liable for filing, write NONE on
line 9 and send the form back to the IRS.

If you stop paying wages during the year,
file a final return for 1990. Be sure to fill in
the line at the top. If you later become liable
for any of the taxes, notify the IRS.

Where To File.-—

File with the
Internal Revenue
Service Center at

v
Atlanta, GA 39901

principal pl
office, or agency is in

Florida, Georgia, South Carolina

New Jersey, New York (New
York City and counties of
Nassau, Rockland, Suffolk,
and Westchester)

Holtsville, NY 00501

‘New York (all other counties),
Connecticut. Maine,
Massachusetts, New
Hampshire, Rhode Island,
Vermont

Andover, MA 05501

{linois, lowa, Minnesota,

Missouri, Wisconsin Kansas City, MO 64999

District of

Philadelphia, PA 19255

Indiana, Kentucky, Michigan,

Onio, West Virgin’ Cincinnati, OH 45999

Kansas, New Mexico,
‘Oklahoma, Texas

Alaska, Arizona, California
(counties of Alpine, Amador,
Butte, Calaveras, Colusa, Contra
Costa, De! Norte, El Dorado,
Glenn, Humboldt, Lake, Lassen,
Marin, Mendocino, Modoc, Napa,
Nevada, Piacer, Plumas,
Sacramento, San Joaquin, Shasta,
Sterta, Siskiyou, Solano, Sonoma,
Sutter, Tehama, Trinity, Yolo, and
Yuba), Colorado, idaho, Montana,
Nebraska, Nevada, North Dakota,
Oregon, South Dakota, Utah,
Washington, Wyoming.
California (all other counties),
Hawaii

‘Alabama, Arkansas, Loufsiana,
Mississippi, North Carolina,
Tennessee

ityou have no legal residence
or principal place of business
inany state

Austin, TX 73301

Ogden, UT 84201

Fresno, CA 93888

Memphis, TN 37501

Philadelphia, PA 19255

Penalties and interest.—There are
penalties for filing 2 return late and paying
or depositing taxes late, unless there is
reasonable cause. If you are late, please
attach an explanation to your return, There
are also penalties for willful failure to (1)
file returns and pay taxes when due, (2) give
Form W-2 to employees, (3) keep records,
and (4) for filing false returns or submitting
bad checks. Interest is charged on taxes
paid late at the rate set by law. See Circular
A for more details.
Forms W-2 and W-3.—By January 31,
1991, give Form W-2 to each employee who
was working for you at the end of 1990. 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 of the following year
However, 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

By February 28, 1991, send Copy A of
all Forms W-2 with Form W-3 to the SSA
Data Operations Center for your state.
The addresses are in the instructions for
Form W-3.

Filing on Magnetic Media. —You may be
required to use magnetic media instead of
filing Copy A of Form W-2. You can get the
rules for reporting W-2 information on
magnetic media from the Social Security
Administration, P.O. Box 2317, Baltimore,
MD 21235, Attn: Magnetic Media Group.


g 43 Employer’s Annual Tax Return for Agricultural Employees OMB No. 1545-0035
Form l >raa

See Circular A for more information concerning 1990

Pepariment of the Treasury agricultural employment tax returns.

Internal Revenue Service
YOUR COPY Before filing the return, be sure to show on this copy your name, address, and employer identification number.

Address and ZIP code P ....

Sale or transfer of business.—lf @ business is sold or transferred When a statutory merger or consolidation occurs, however, the
by one employer to another, each must file a separate return. continuing corporation's obligation to file a Form 943 and report
Such a transfer occurs, for example, if a sole proprietor forms a wages is the same as if the continuing corporation and the
partnership or a corporation. Neither employer should report dissolved corporation or corporations were one person.
wages paid by the other employer.
If you do not have to file returns in the future, write "FINALRETURN" here. . . . . erred
Ja Number of agricultural employees employed in the pay period that includes March 12,1990 . . > ja
b Ifyou are a subsidiary corporation AND your parent corporation files a consolidated Form 1120, enter
parent corporation's employer identification number (EIN) fd ib
2 Taxable cash wages paid during the year (see instructions on page ’). . 2
3 Social security taxes (multiply line 2 by 15.3%)... . 3
4 Adjustment of social security taxes (attach statement—see instructions 0 on page 4) . 4
5 Socialsecuritytaxesasadjusted . . . . a 5
6 Federal income tax withheld (see instructions on page 4). 6
7 Total taxes (add lines 5 and 6) . . 2
8 Advance earned income credit (EIC) payments, it any (see instructions on page 4) . 8
9 Net taxes (subtract line 8 from line 7). . 9
10 Total amount deposited for 1990, including any overpayment from 1989, as shown | in ‘your records 10
11° Undeposited taxes due (subtract line 10 from line 9—this should be less than $500). Pay to Internal
RevenueSevice 2. ee LA
12__If line 10 is more than line 9, enter overpayment here > $ and check if to be: () Applied to next return, or _C) Refunded.
Check if you are a first-time 3-banking-day depositor (see deposit rulesonpage4). . . . 2... 2...
Record of Federal Tax Liability
(See deposit rules on page 4.)
If your tax liability for any month in 1990 is $3,000 or more, do not use the schedule below. Instead, complete and
attach Form 943A, Agricultural Employer's Record of Federal Tax Liability.
Deposit period endi Tax liability for month —
eposit period ending A Instructions
A January 31,
B February 28 B If your taxes for the year (line 9) are less than $500, you
© March32 Cc do not have to Complete this record. You may pay the
. Si 1,
D April 30. D taxes with Form 943 or deposit them by January 3
E May31. E
F June 30. Gi If your taxes for every month are less than $3,000, show
. A —— your tax liability next to the month. If your tax liability for
G July31. any month is $3,000 or more, do not use this schedule.
H August 31 . H instead, complete and attach Form 943A. See rules (4)
1 September 30. 1 and (5) under ‘'Deposit Rules" on page 4.
J October 31, J The total tax liability for the year (line M) should equal
K November 30 . K net taxes (line 9).
L December 31 . L
M Total liability for year (add lines A through
b. M

Under peraites of perjury, 'declare that have examined thes return, including accompanying schedules and slatemente, and to the best of my Knowledge and beliel, Ws rue,
correct, and complete.

Date > Signature > Title (Owner, ete.) P

Please file this form with your Internal Revenue Service Center (see instructions on “Where To File”),

Form 943 (1980)