Form 943-A

OMB No. 1545-0035

Agricultural Employer’s Record of

(Rev. July 1998) Federal Tax Liability

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 depositary tax payments.)

General Instructions

Cat. No. 17030C Form 943-A (Rev. 7-98)

A. Daily Tax Liability—January

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A Total liability for month ©

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

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

D. Daily Tax Liability—April

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D Total liability for month ©

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

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

Specific Instructions

Attach this form (or a statement giving

the same information) to Form 943 if you

are required to deposit under the

semiweekly schedule depositor rules, or

if you become a semiweekly schedule

depositor because you accumulate a

liability of $100,000 or more. If you use

this form, do not complete line 15 on

Form 943.

Who must file. Semiweekly schedule

depositors are required to complete and

attach Form 943-A to Form 943,

Employer’s Annual Tax Return for

Agricultural Employees. Monthly

schedule depositors who accumulate

$100,000 or more on any day (after

which they become a semiweekly

schedule depositor) must also complete

and attach Form 943-A. Do not file this

form if you are a monthly schedule

depositor for the entire year or if your

net taxes for the year (line 11, Form 943)

is less than $1,000 ($500 for 1998).

The total tax liability for the year (line

M) must equal net taxes on Form 943

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

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 payments) on a daily basis. Do

not show Federal tax deposits here. The

IRS gets deposit data from depositary

tax payments. 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.

For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943.
Form 943-A (Rev. 7-98) Page 2

penalty. The dates and amounts of your

deposits are obtained from depositary

tax payments.

For each month of the year, show the

amount of tax liability accrued on a daily

basis. Accruals occur on each payday.

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.

G. Daily Tax Liability—July

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G Total liability for month ©

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

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

J. Daily Tax Liability—October

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J Total liability for month ©

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

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 Deposit Requirements in

Circular A, Agricultural Employer’s Tax

Guide, for more information.

Example: Employer F is a semiweekly

schedule depositor. Employer F

accumulated a 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.