Form 943-A

OMB No. 1545-0035

Agricultural Employer’s Record of

(Rev. May 2006) Federal Tax Liability

Name (as shown on Form 943) Employer identification number (EIN)

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

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

General Instructions

Cat. No. 17030C Form 943-A (Rev. 5-2006)

January Tax Liability

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A Total liability for month 

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February Tax Liability March Tax Liability

B Total liability for month C Total liability for month 

April Tax Liability

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D Total liability for month 

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May Tax Liability June Tax Liability

E Total liability for month F Total liability for month 

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File with Form 943.

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Department of the Treasury

Internal Revenue Service

Note. If you use this form, do not complete line 15 on Form

943.

Caution. Form 943-A is used by the IRS to determine if you

have timely deposited your Form 943 tax liabilities. If you are

a semiweekly schedule depositor and you do not properly

Purpose of form. Use this form to report your tax liability

(federal income tax withheld plus both employee and

employer social security and Medicare taxes minus any

advance earned income credit payments) on a daily basis.

Do not show federal tax deposits here.

For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943.

Who must file. Semiweekly schedule depositors are required

to complete and file Form 943-A with Form 943, Employer’s

Annual Tax Return for Agricultural Employees. Monthly

schedule depositors who accumulate $100,000 or more

during any month become semiweekly schedule depositors

on the next day and must also complete and file Form

943-A. Do not file this form if you were a monthly schedule

depositor for the entire year or if your net taxes for the year

(line 11, Form 943) are less than $2,500.

complete and file Form 943-A with Form 943, the IRS may

propose an “averaged” failure-to-deposit penalty. See

Deposit Penalties in section 7 of Pub. 51 (Circular A) for more

information.

Do not report taxes on wages paid to nonfarm workers on this

form. Taxes on wages paid to nonfarm workers are reported on

Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return,

or Form 944/944-SS, Employer’s ANNUAL Federal Tax Return.

Do not attach Form 943-A to your Form 941/941-SS or Form

944/944-SS. Instead, use Schedule B (Form 941) or Form 945-A.
Form 943-A (Rev. 5-2006) Page 2

Each numbered entry space corresponds to dates during

the year. Report your tax liabilities on this form

corresponding to the dates of each wage payment, not to

when payroll liabilities are accrued. Enter the monthly totals

on lines A, B, C, D, E, F, G, H, I, J, K, and L. Enter the total

for the year on line M.

July Tax Liability

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G Total liability for month 

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August Tax Liability September Tax Liability

H Total liability for month I Total liability for month 

October Tax Liability

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J Total liability for month 

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November Tax Liability December Tax Liability

K Total liability for month L Total liability for month 

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M Total tax liability for year (add lines A through L) 

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See Depositing Taxes in Pub. 51 (Circular A), Agricultural

Employer’s Tax Guide, for more information.

Printed on recycled paper

Example. Employer F is a semiweekly schedule depositor.

Employer F accumulated a federal tax liability of $3,000 on

its January 11 and January 25 paydays. In the January

column, Employer F must enter $3,000 on lines 11 and 25.

Specific Instructions

The total tax liability for the year (line M) must equal net

taxes on Form 943 (line 11).

Adjustments. Semiweekly schedule depositors must take

into account on Form 943-A adjustments to correct prior

year returns (reported on line 8 of Form 943). If the

adjustment was made to correct an underreported liability in

a prior year, report the adjustment on the entry space

corresponding to the date the error was discovered.

If the adjustment corrects an overreported liability in a prior

year, use the adjustment amount as a credit to offset current

year tax liabilites until it is used up. For example, Employer A

discovered on January 12 that it overreported social security

tax on a prior year Form 943 by $10,000. It paid wages on

January 5, 12, 19, and 26, and had a $5,000 tax liability for

each of those pay dates. In column A (for January), Employer

A must report $5,000 on line 5. The adjustment for the

$10,000 overreported tax liability is used to offset the

January 12 and 19 tax liabilities, so these two $5,000 tax

liabilities are not reported on Form 943-A and are not

deposited. The $5,000 tax liability for January 26 must be

reported on line 26 of column A. See Pub. 51 (Circular A) for

more information on reporting adjustments to correct errors

on prior year returns.