Internal Revenue Service United States Department of the Treasury

Instructions for Form 943 (2012)

Employer's Annual Federal Tax Return for Agricultural Employees

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form 943 - Introductory Material
    • Future Developments
    • What's New
      • Reminders
        • Photographs of Missing Children
      • General Instructions
        • Purpose of Form 943
        • Who Must File
          • The $150 Test or the $2,500 Test
          • Exceptions.
        • When To File
          • Final Return
          • Employer Identification Number (EIN)
          • Forms W-2 and W-3
        • Where To File
        • Reconciliation of Form 943 to Forms W-2 and W-3
        • Depositing Taxes
        • Penalties and Interest
      • Specific Instructions
        • Line 1. Number of Agricultural Employees
        • Line 2. Total Wages Subject to Social Security Tax
        • Line 4. Total Wages Subject to Medicare Tax
        • Line 6. Federal Income Tax Withheld
        • Line 7. Total Taxes Before Adjustments
        • Line 8. Adjustments to Taxes
          • Line 9. Total Taxes After Adjustments
          • Line 10. Total Deposits
          • Line 11a. COBRA Premium Assistance Payments
          • Line 11b. Number of Individuals Provided COBRA Premium Assistance on Line 11a
          • Line 13. Balance Due
          • Line 14. Overpayment
          • Line 15. Monthly Summary of Federal Tax Liability
            • Additional Information
            • Third-Party Designee
            • Who Must Sign
            • Paid Preparer Use Only
          • Instructions for Form 943 - Notices
            • Privacy Act and Paperwork Reduction Act Notice.
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