Form 943-A

OMB No. 1545-0035

Agricultural Employer’s Record of

(Rev. July 2001) 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 schedule, or if your tax liability during any month

is $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. 7-2001)

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

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 fail to properly

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

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 the deposit coupons (Forms 8109) or from the

Electronic Federal Tax Payment System (EFTPS). 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, Employer’s Quarterly Federal Tax Return.

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 (after which they become semiweekly

schedule depositors) must also complete and file 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) are less than $2,500.

not be able to process your return and will have to contact

you for the missing information.
Form 943-A (Rev. 7-2001) 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.

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 (Pub. 51), 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.

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 Circular A for more

information on reporting adjustments to correct errors on

prior year returns.