What this notice is about This notice tells you that your deposit requirements for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, for next year may be different, based on your Form 943 tax from last year. What you need to do If your tax liability for last year was $50,000 or less, you are a monthly depositor next year. Monthly depositors must deposit taxes for wages accumulated during a month by the 15th of the following month. If your tax liability for last year was over $50,000, you are a semi-weekly depositor next year. Semi-weekly depositors must deposit taxes for wages paid on Saturday, Sunday, Monday, or Tuesday by the following Friday. Taxes for wages paid on Wednesday, Thursday, or Friday are due the following Wednesday. If the tax amount we used to determine your tax requirement differs from your tax records, then you must determine the appropriate deposit schedule. If the tax amount we used is zero, then you may have not received last year’s Form 943. Please file Form 943 as soon as possible. Do not file Form 943 if you were not required to file Form 943 or if you filed a Form 943 that did not show any tax. Frequently asked questions How do I show my payments when I file Form 943, Employer's Annual Federal Tax Return for Agricultural Employees? We have a record of your payments. Do not show your payments. Show the tax liabilities. How do I show the tax liabilities? If you are a monthly depositor, enter the payroll tax due for each month in the monthly summary of federal tax liability. If you are a semi-weekly depositor, use Form 943-A, Agricultural Employer's Record of Federal Tax Liability PDF, to enter the tax due for each date you paid your employees. What do I do if the tax liability on the notice is incorrect? The tax liability on the notice includes only the tax liability on your original Form 943 for last year. Do not include amended returns. Determine your deposit requirements based on the correct original tax liability for last year. Do I have to pay electronically? You must pay all deposits after December 31, 2010 electronically, unless your tax is less than $2,500. If your tax for the year is less than $2,500, you can pay with Form 943. What if my accumulated tax liability reaches $100,000? If your liability reaches $100,000, you must deposit the next business day. After that, you immediately become a semi-weekly depositor for the rest of the year and the next year. Helpful information Publication 51, (Circular A), Agricultural Employer’s Tax Guide PDF Form 943-A, Agricultural Employer’s Record of Federal Tax Liability PDF Notice 931, Deposit Requirements for Employment Taxes PDF Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
