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What this notice is about
This notice explains to you what your new Federal Tax Deposit (FTD) schedule is for next year’s Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, based on your tax from last year’s Form 943.
What you need to do
- If your tax liability for last year was $50,000 or less, you’ll be 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’ll be a semiweekly depositor next year. Semiweekly depositors must deposit taxes as explained below:
- For wages paid on Saturday, Sunday, Monday, or Tuesday then you must deposit taxes by the following Friday.
- For wages paid on Wednesday, Thursday, or Friday then you must deposit taxes by the following Wednesday.
- You must determine the appropriate deposit schedule if the tax amount we used to determine your tax schedule is different from your tax records.
- If the tax amount we used is zero, then you may need to file last year’s Form 943. If you’re not required to file or you already filed a Form 943 that did not show any tax, then no action is needed.
Frequently asked questions
We have record of your payments. You only need to show the tax liabilities.
If you’re a monthly depositor, enter the payroll tax due for each month in the monthly summary of federal tax liability. If you are a semiweekly 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.
We determine your deposit requirements based on the original tax liability for last year. If adjustments were made by filing a Form 943-X that adjusted tax liability won’t affect or change your deposit schedule.
Yes, you must pay all Federal Tax Deposits electronically, unless your tax is less than $2,500. If your tax for the year is less than $2,500, you can pay that amount with your Form 943.
If your liability reaches $100,000, you must deposit by the close of the next business day. After that, you’ll immediately become a semiweekly depository for the rest of the year and the next year.
Helpful information
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.