Employer’s Annual Tax Return for Agricultural Employees OMB No. 1545-0035

Form 943

Department of the Treasury

Internal Revenue Service

Your name, T

address,

employer

identification

number,

and

calendar 

year of

return. 

(If not

correct, 

please 

change.)

FF

Name (as distinguished from trade name) Calendar year FD

FP

Employer identification number © Trade name, if any I

T

Address and ZIP code If address is different

from prior return,

check here ©

If you do not have to file returns in the future, check here ©

© For Paperwork Reduction Act Notice, see page 2.

© For more information, see Circular A.

1 Number of agricultural employees employed in the pay period that includes March 12, 1994 © 1

2 2

3 Social security taxes (multiply line 2 by 12.4% (.124)) 3

4 Total wages subject to Medicare taxes (see instructions) 4

5 Medicare taxes (multiply line 4 by 2.9% (.029)) 5

6 Federal income tax withheld (see instructions) 6

7 Total taxes (add lines 3, 5, and 6) 7

8

Advance earned income credit (EIC) payments, if any (see instructions on page 4)

8

9

Net taxes (subtract line 10 from line 9)

9

10

Total deposits for 1994, including any overpayment from 1993, as shown in your records

10

Balance due (subtract line 12 from line 11—see instructions). Pay to Internal Revenue Service ©

11

13

14 Overpayment, if line 12 is more than line 11, enter here © $ and check if to be: Applied to next return, or Refunded.

Check if you are a first-time semiweekly depositor (see Deposit Rules on page 4) ©

Record of Federal Tax Liability.—If line 11 is less than $500, do not use this

record. Pay the taxes with Form 943 or deposit them by January 31, 1995. If you

are a semiweekly depositor, do not use this record. Instead, complete and attach

Form 943-A, Agricultural Employer’s Record of Federal Tax Liability. See Deposit

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

The total tax liability for the year (line M) should equal net taxes (line 11).

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete.

Print Your

Signature © Name and Title © Date ©

Total wages subject to social security taxes (see instructions)

Adjustment to taxes, attach Form 941c (see instructions)

Total taxes as adjusted (line 7 as adjusted by line 8)

12

13

11

12

February 28

March 31

April 30

May 31

June 30

July 31

August 31

September 30

October 31

Deposit period ending Tax liability for month Tax liability for month

Sign

Here

Cat. No. 11252K

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending

Rules on page 4. If you are a monthly depositor, enter your tax liability in the

column next to the month in which the liability was incurred.

Form 943-V

Department of the Treasury

Internal Revenue Service

Form 943 Payment Voucher

Do not send cash and do not staple your payment to this voucher. Make your check or money order, with your employer identification number clearly written on it,

payable to the Internal Revenue Service.

Your employer identification number Enter the first four letters

of your business name

MFT Tax year Transaction code

Amount of payment

1 2 3 4 5

6 7

1 1 9 4 1 2 6 1 0

Your business name and address

$ .

Do not staple your payment to this voucher. Do not send cash.

DO NOT DETACH
Form 943 (1994) 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 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.

Who Must File.—File Form 943 if you paid to one

or more farmworkers wages subject to social

security and Medicare taxes or income tax

withholding. For a definition of agricultural workers

(farmworkers) and wages, see Circular A.

The time needed to complete and file this form

will vary depending on individual circumstances.

The estimated average time is: Recordkeeping 9

hr., 34 min.; Learning about the law or the form

22 min.; Preparing the form 1 hr., 28 min.;

Copying, assembling, and sending the form to

the IRS 16 min. If you have comments concerning

the accuracy of these time estimates or

suggestions for making this form simpler, we

would be happy to hear from you. You can write to

both the Internal Revenue Service, Attention: Tax

Forms Committee, PC:FP, Washington, DC 20224;

and the Office of Management and Budget,

Paperwork Reduction Project (1545-0035),

Washington, DC 20503. DO NOT send the tax

form to this office. Instead, see Where To File

below.

How To Determine if Social Security and

Medicare Taxes Are Due and if the Wages Are

Subject to Income Tax Withholding. The $150

Test or the $2,500 Test.—Employer and employee

social security and Medicare 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: If you pay a farmworker less than

$150 in annual cash wages, those wages are not

subject to social security and Medicare 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 that is

usually paid on a piece-rate basis in the region of

employment,

c. Commutes daily from his or her home to the

farm, and

d. Has been employed in agriculture less than 13

weeks in the preceding calendar year (1993).

The amounts you pay these seasonal

farmworkers, however, count toward the

$2,500-or-more test for determining the social

security and Medicare 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 farmwork.

Social security and Medicare taxes apply to

most payments of sick pay, including payments

made by third parties such as insurance

companies. For details, see Pub. 952, Sick Pay

Reporting, and the instructions on Form W-3.

Additional Information.—Circular A has

information you may need for social security tax,

Medicare tax, Federal unemployment (FUTA) tax,

and withheld income tax. It includes tables

showing the social security tax, Medicare tax, and

income tax to withhold from an employee’s wages.

When To File.—For 1994, file Form 943 by

January 31, 1995. However, if you made deposits

on time in full payment of the taxes due for the

year, you may take an additional 10 days from

January 31 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 11 and send the form back to the IRS.

Purpose of Form.—Use Form 943 to report

income tax withheld and employer and employee

social security and Medicare 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. If you stop paying wages during the year, file a

final return for 1994. Be sure to mark the box at

the top. If you later become liable for any of the

taxes, notify the IRS.

The social security tax rates are 6.2% and

Medicare tax rates are 1.45% each for the

employer and the employee. A 6.2% employee

social security tax table and a 1.45% employee

Medicare tax table are provided in Circular A,

Agricultural Employer’s Tax Guide. You may order

this circular or other forms and publications by

calling 1-800-829-3676.

Social Security and Medicare Taxes.—The 1994

wage base is $60,600 for social security. There is

no wage limit for Medicare.

See Circular A for more information concerning

agricultural employment tax returns.

Reconciliation of Forms 943 and W-3.—To

reduce the discrepancies between amounts

reported on Forms W-2, W-3, and 943—

1. Be sure the amounts on Form W-3,

Transmittal of Wage and Tax Statements, agree

with the total amounts from Forms W-2, Wage

and Tax Statement.

2. Reconcile Form W-3 with your annual Form

943 by comparing amounts reported for—

● Social security wages, social security tips, and

Medicare wages and tips. The amounts may not

match if, for example, you made adjustments for a

prior year on Form 941c. In that case, the amounts

reported in boxes 13 and 14 of Form W-3 should

include Form 941c adjustments only for the current

year. If the Form 941c adjustments include

amounts for a prior year, do not report those

adjustments on the current year Forms W-2 and

W-3.

● Social security and Medicare taxes. The

amounts shown on the annual Form 943 including

● Income tax withheld.

● Advance earned income credit.

As noted, amounts reported on Forms W-2,

W-3, and 943 may not match for valid reasons. If

they do not match, determine that the reasons are

valid. Keep your reconciliation so you will have a

record of why amounts did not match in case

there are inquiries.

New Jersey, New York (New York City and counties of

Nassau, Rockland, Suffolk, and Westchester)

Return without payment:

Holtsville, NY 00501-0018

Where To File.—Find the state and, if applicable,

county location of your legal residence, principal

place of business, office, or agency in the list

below. Send your return to the Internal Revenue

Service at the address listed for your location. No

street address is needed.

Return with payment:

P.O. Box 105094

Atlanta, GA 30348-5094

Florida, Georgia, South Carolina

Return with payment:

P.O. Box 254

Newark, NJ 07101-0254

New York (all other counties), Connecticut, Maine,

Massachusetts, New Hampshire, Rhode Island, Vermont

Illinois, Iowa, Minnesota, Missouri, Wisconsin

the current year adjustments should be

approximately twice the amounts shown on Form

W-3.

Return without payment:

Atlanta, GA 39901-0018

Return without payment:

Andover, MA 05501-0018

Return without payment:

Kansas City, MO 64999-0018

Return with payment:

P.O. Box 371475 

Pittsburgh, PA 15250-7475

Return with payment:

P.O. Box 970009

St. Louis, MO 63179-0009

(Continued on next page)

Voucher Instructions

If the balance due (line 13) is $500 or more, you must use an FTD coupon

(Form 8109) and make your deposit at an authorized depositary (see

Circular A for deposit instructions). See line 13 instructions for an exception.

Do not use this voucher in place of an FTD coupon.

Box 1—Employer identification number (EIN). —If you do not have an

EIN, apply for one on Form SS-4, Application for Employer Identification

Number, and write “Applied For” and the date you applied in this entry

space.

Box 2.—Enter the first four characters (letters or numbers) of your business

name (as shown in box 6).

Box 3.—No entry.

Box 4—Tax year. —No entry.

Box 5.—No entry.

Box 6—Name and address. —Enter your business name and address as

shown on Form 943.

Box 7—Amount paid. —Enter the amount paid with Form 943.

● Make check or money order payable to the Internal Revenue Service.

Don’t send cash. Please don’t staple your payment to the voucher or the

return.
Employer’s Annual Tax Return for Agricultural Employees OMB No. 1545-0035

Form 943

Department of the Treasury

Internal Revenue Service

If you do not have to file returns in the future, check here ©

© For Paperwork Reduction Act Notice, see page 2.

© For more information, see Circular A.

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

Name © Employer identification number ©

Address and ZIP code ©

Sale or transfer of business.—If a business is sold or transferred by

one employer to another, each must file a separate return. Such a

transfer occurs, for example, if a sole proprietor forms a partnership

or a corporation. Neither employer should report wages paid by the

other employer. When a statutory merger or consolidation occurs,

however, the continuing corporation’s obligation to file a Form 943

and report wages is the same as if the continuing corporation and

the dissolved corporation or corporations were one person.

California (all other counties), Hawaii

Alabama, Arkansas, Louisiana, Mississippi, North

Carolina, Tennessee

If you have no legal residence or principal place of

business in any state

All returns:

Philadelphia, PA 19255-0018

Penalties and Interest.—There are penalties for

filing a 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, 1995, give

Form W-2 to each employee who was working for

you at the end of 1994. 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. 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.

1 Number of agricultural employees employed in the pay period that includes March 12, 1994 © 1

2 2

3 Social security taxes (multiply line 2 by 12.4% (.124)) 3

4 Total wages subject to Medicare taxes (see instructions) 4

5 Medicare taxes (multiply line 4 by 2.9% (.029)) 5

6 Federal income tax withheld (see instructions) 6

7 Total taxes (add lines 3, 5, and 6) 7

8

Advance earned income credit (EIC) payments, if any (see instructions on page 4)

8

9

Net taxes (subtract line 10 from line 9)

9

10

Total deposits for 1994, including any overpayment from 1993, as shown in your records

10

Balance due (subtract line 12 from line 11—see instructions). Pay to Internal Revenue Service ©

11

13

14 Overpayment, if line 12 is more than line 11, enter here © $ and check if to be: Applied to next return, or Refunded.

Check if you are a first-time semiweekly depositor (see Deposit Rules on page 4) ©

Record of Federal Tax Liability.—If line 11 is less than $500, do not use this

record. Pay the taxes with Form 943 or deposit them by January 31, 1995. If you

are a semiweekly depositor, do not use this record. Instead, complete and attach

Form 943-A, Agricultural Employer’s Record of Federal Tax Liability. See Deposit

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

The total tax liability for the year (line M) should equal net taxes (line 11).

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete.

Print Your

Signature © Name and Title © Date ©

Total wages subject to social security taxes (see instructions)

Adjustment to taxes, attach Form 941c (see instructions)

Total taxes as adjusted (line 7 as adjusted by line 8)

12

13

11

12

February 28

March 31

April 30

May 31

June 30

July 31

August 31

September 30

October 31

Deposit period ending Tax liability for month Tax liability for month

Sign

Here

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending

Caution: If income, social security, and Medicare

taxes that must be withheld are not withheld or are

not paid to the IRS, the Trust Fund Recovery

Delaware, District of Columbia, Maryland, Pennsylvania,

Virginia

Return without payment:

Philadelphia, PA 19255-0018

Indiana, Kentucky, Michigan, Ohio, West Virginia

Return without payment:

Cincinnati, OH 45999-0018

Kansas, New Mexico, Oklahoma, Texas

Alaska, Arizona, California (counties of Alpine, Amador,

Butte, Calaveras, Colusa, Contra Costa, Del Norte, El

Dorado, Glenn, Humboldt, Lake, Lassen, Marin,

Mendocino, Modoc, Napa, Nevada, Placer, Plumas,

Sacramento, San Joaquin, Shasta, Sierra, Siskiyou,

Solano, Sonoma, Sutter, Tehama, Trinity, Yolo, and

Yuba), Colorado, Idaho, Montana, Nebraska, Nevada,

North Dakota, Oregon, South Dakota, Utah, Washington,

Wyoming

Return without payment:

Ogden, UT 84201-0018

By February 28, 1995, send Copy A of all Forms

W-2 with Form W-3 to the Social Security

Administration. The address is in the instructions

for Form W-3.

Rules on page 4. If you are a monthly depositor, enter your tax liability in the

column next to the month in which the liability was incurred.

Return with payment:

P.O. Box 8526

Philadelphia, PA 19162-8526

Return with payment:

P.O. Box 6538

Chicago, IL 60680-6538

Return with payment:

P.O. Box 7353

San Francisco, CA

94120-7353

Return without payment:

Austin, TX 73301-0018

Return with payment:

P.O. Box 970015 

St. Louis, MO 63197-0015

Return without payment:

Fresno, CA 93888-0018

Return with payment:

P.O. Box 60819 

Los Angeles, CA 90060-0819

Return with payment:

P.O. Box 1212 

Charlotte, NC 28201-1212

Return without payment:

Memphis, TN 37501-0018

Filing on Magnetic Media.—If you prepare 250 or

more W-2s in 1 year, you are 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, OCRO/DEA/Resubmittal

Unit, 3-E-10 North Building, Metro West, 300 North

Greene Street, Baltimore, MD 21201.

Penalty may apply. The penalty is 100% of such

unpaid taxes. This penalty may apply to you if

these unpaid taxes cannot be immediately

collected from the employer or business. See

Circular A for more details.
Line 9.—Add line 7 to line 8 if reporting additional

taxes. Subtract line 8 from line 7 if reducing taxes

previously reported.

Line 6.—You must withhold income tax from

employees from whom you withhold social security

and Medicare taxes, see Circular A. Enter income

tax withheld on wages paid to employees. If you

are not required to withhold income tax, enter -0-.

Line 10.—Employees who are eligible can receive

advance EIC payments with their wages by giving

you Form W-5, Earned Income Credit Advance

Payment Certificate, annually. For details, see

Circular A.

Line 12.—Show the total amount deposited for the

year, including any overpayment from 1993, as

shown in your records.

Line 8.—Use line 8 to correct errors in social

security and Medicare taxes reported on an earlier

return or to correct errors in credits for

overpayments of penalty or interest paid on tax for

an earlier year. If you report both an underpayment

and an overpayment, show only the difference.

Because any amount shown on line 8 increases or

decreases your tax liability, the adjustment must

be included on your record of Federal tax liability

on Form 943 or 943-A. Your deposit requirements

determine which liability report is used. Include the

adjustment in the report entry area that

corresponds with the date on which the error was

found.

Line 14.—If you deposited more than the correct

amount for a year, you can have the overpayment

refunded or applied to your next return.

Deposit Requirements.—In general, you must

deposit employer and employee social security and

Medicare taxes, and withheld income tax of $500

or more with an authorized financial institution or a

Federal Reserve bank (FRB). Do not send deposits

to the IRS or you will be subject to a penalty.

Include Form 8109, Federal Tax Deposit Coupon,

with each deposit. Follow the instructions in the

Federal Tax Deposit Coupon Book.

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 an FRB, it must be

made with the one for your area. Also, it must be

in a form of payment that the FRB considers to be

an immediate credit item. If you need more

information, contact an authorized depositary or an

FRB.

Deposit Rules

Line 4.—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.

Enter on Form 941c or include in the statement

the total wages for all your employees as

previously reported and as corrected. DO NOT file

Form 941c separately from Form 943. Form 941c

is not an amended return, but is a statement

providing necessary certification background

information supporting the adjustments on line 8

on Form 943. You can get Form 941c from the

IRS.

Fraction of cents.—If there is a difference

between the total tax on lines 3 or 5 and the total

deducted from your employees’ wages because of

Form 943 (1994) Page 4

Line 13.—You should have a balance due only if

your total tax liability for the year (line 11) is less

than $500.

Specific Instructions

Line 1.—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.—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 $60,600 in 1994, show

only $60,600 for that employee.

Except for fractions of cents or third-party sick

pay, explain any amount on line 8 on Form 941c,

Supporting Statement To Correct Information, or

attach a statement that shows: (a) what the error

was, (b) year in which the error was made and the

amount of the error, (c) year in which you found

the error, (d) that you repaid the employee tax or

got each affected employee’s written consent to

this refund or credit, if the entry corrects an

overcollection, and (e) if the entry corrects social

security and Medicare taxes overcollected in an

earlier year, that you got from the employee a

written statement that he or she has not claimed

and will not claim a refund or credit for the

amount.

If you are adjusting an employee’s social

security wages, Medicare wages, or tax withheld

for a prior year, you must also file Form W-2c,

Statement of Corrected Income and Tax Amounts,

and Form W-3c, Transmittal of Corrected Income

and Tax Statements, with the social security office

where you filed Forms W-2. You can get these

from the IRS.

For more details and examples of the following

rules, see Circular A.

These rules determine when you must deposit

Federal employment taxes (other than FUTA

taxes). They apply to backup withholding;

Federal income tax withheld on wages,

pensions, and annuities; and social security and

Medicare taxes.

You are either a monthly depositor or a

semiweekly depositor. However, if you

accumulate taxes of $100,000 or more at any

time during the year, you are subject to the

$100,000 one-day deposit rule, discussed later.

The IRS will notify you each November whether

you are a monthly or a semiweekly depositor for

the coming calendar year. If you do not receive

the notification, you must determine your own

deposit status. You determine your status at the

beginning of the calendar year based on the

total tax you reported on your original Form 943

in the lookback period (explained below).

Lookback Period.—The lookback period is the

second calendar year preceding the current

calendar year. For example, the lookback period

for calendar year 1995 is calendar year 1993.

Adjustments to lookback period taxes.—To

determine your taxes for the lookback period,

use only the tax you reported on the original

return (Form 943). Do not include adjustments

made on a supplemental return filed after the

due date of the return. However, if you make

adjustments on Form 943, the adjustments are

included in the total tax for the period in which

the adjustments are reported.

Monthly Deposit Schedule Rule.—If the total

tax reported on Form 943 for the lookback

period is $50,000 or less, you are a monthly

depositor for the current year. You must deposit

employment taxes and taxes withheld on

payments made during a calendar month by the

15th day of the following month.

New employers.—If you are a new employer,

your taxes for the lookback period are

considered to be zero. Therefore, you are a

monthly depositor for the year in which you first

became an employer (but see the $100,000

One-Day Deposit Rule later).

Semiweekly Deposit Schedule Rule.—If the

total tax reported on Form 943 for the lookback

period is more than $50,000, you are a

semiweekly depositor for the current year. If you

are a semiweekly depositor, you must deposit on

Wednesday and/or Friday depending on what

day of the week you make payments as shown

below:

Payment Days/Deposit Periods Deposit By

Wednesday, Thursday,

and/or Friday Following Wednesday

Saturday, Sunday,

Monday, and/or Tuesday Following Friday

Deposits on Banking Days Only.—If a deposit

is required to be made on a Saturday, Sunday,

or legal holiday, the deposit is considered to be

made timely if it is made by the close of the next

banking day.

$100,000 One-Day Deposit Rule.—If you

accumulate taxes of $100,000 or more on any

day during a deposit period, you must deposit it

by the close of the next banking day, whether

you are a monthly or a semiweekly depositor.

For monthly depositors, the deposit period is a

calendar month. For semiweekly depositors, the

deposit periods are Wednesday through Friday

and Saturday through Tuesday.

For purposes of the $100,000 rule, do not

continue accumulating taxes after the end of a

deposit period.

If you are a monthly depositor and you

accumulate $100,000 on any day, you become a

semiweekly depositor on the next day for the

remainder of the calendar year and for the

following calendar year.

Accuracy of Deposits (98% Rule).—You will

satisfy your deposit obligation if you deposit

timely at least 98% of the tax liability or if the

deposit shortfall does not exceed $100. For this

rule to apply, you must deposit any

underpayment by the shortfall makeup date. See

Circular A for the definition of shortfall.

$500 Exception.—If you accumulate less than a

$500 tax liability during a year, no deposits are

required. You may pay with the tax return for the

year. However, if you are unsure that you will

accumulate less than $500 for the year, deposit

under the appropriate rules so that you will not

be subject to failure to deposit penalties.

Exception: The balance due may be $500 or more

if you are a monthly depositor and are making

payments under the Accuracy of Deposits (98%

Rule), discussed below. If line 11 is $500 or more

and you have deposited all taxes when due, the

amount shown on line 13 (balance due) should be

zero. Please write your EIN, “Form 943,” and

“1994” on your check.

Printed on recycled paper

Semiweekly depositors will always have 3

banking days to make a deposit.

For 1995, if your employment taxes were more

than $78 million in calendar year 1993, you must

use Electronic Funds Transfer. See Temporary

Regulations 31.6302-1T and Rev. Proc. 94-48,

1994-29 I.R.B. 31.

You cannot adjust amounts reported as income

tax withheld in a prior calendar year unless it is to

correct an administrative error. An administrative

error is any error that does not change the amount

of income tax that was actually withheld or

deducted from an employee. See Circular A for

more information.

Caution: If you fail to make required deposits at a

qualified depositary and instead pay these amounts

with your return, you may be subject to a penalty.

fractions of cents added or dropped in collecting

the tax, report the difference on line 8. If this

difference is the only entry, write “Fractions only”

in the margin.