Get IRS Instruction 943 2012

Generally, you must file your Form 943 by January 31 of the year after you paid the wages, unless you made timely deposits during the year in full payment of your liability due for the year. In that case, you must file by February 10. You must also file Forms W-2, Wage and Tax Statement (PDF) by January 31.

According to the IRS, if you paid wages to one or more farmworkers and the wages were subject to Social Security and Medicare taxes or federal income tax withholding, you need to file Form 943 - the employer's annual federal tax return for agricultural employees.

Form 943 - Agricultural payroll. ... According to the IRS, if you paid wages to one or more farmworkers and the wages were subject to Social Security and Medicare taxes or federal income tax withholding, you need to file Form 943 - the employer's annual federal tax return for agricultural employees.

A 941 is your basic employer (corp, scorp, parthership, etc.). A 941 employer deposits their payroll taxes semi-weekly or monthly (unless you have a huge payroll then it is next day). ... A 943 employer is a agricultural employer (farmer, rancher, etc.).

Income and FICA taxes. You don't have to withhold income tax on noncash wages paid to agricultural workers, like room and board. ... While there are some exceptions, generally FICA applies if: you pay at least $150 or more in cash wages during the calendar year for farm work to a single employee, or.

More In Help Employers who paid wages to agricultural employees that are subject to income tax, social security or Medicare withholding must file a Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (PDF) to report those wages.

Purpose of Form 943 For tax information relevant to agricultural employers, go to IRS.gov/ AgricultureTaxCenter. Federal law requires you, as an employer, to withhold certain taxes from your employees' pay.

Employers of farm employees don't file Form 941 for wages paid for agricultural labor. See Form 943 and Pub. 51 for more information.

IRS Form 940 is the federal unemployment tax annual report form. This form is used to report and pay unemployment taxes to the IRS. If you have employees, you must report and pay unemployment taxes. ... Your business must pay any unemployment tax still due to the IRS.

Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. These instructions give you some background information about Form 944.

About Form 944, Employer's Annual Federal Tax Return Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.

Form 941. ... This form is also known as the Employer's Quarterly Tax Form and is used by employers to report the federal withholdings from most types of employees. It notifies the IRS of a number of important figures, like the employment taxes taken from employee pay and the amount owed to the IRS.

You must file Form 944 even if you have no taxes to report (or you have taxes in excess of $1,000 to report) unless you filed a final return for the prior year.

Form 944 is primarily intended for small businesses. Other than business size, the main difference is that those with Form 944 can file on an annual basis. Conversely, Form 941 requires quarterly filing.

Form 943. A form an agricultural employer files with the IRS each year to report income and FICA taxes it withholds from its employees. The form lists federal income tax, Social Security and Medicare withholdings paid during the course of the year.