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17.10.2015
Federal Form 943 is used to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers. For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub.
Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. QuickBooks pulls this information from the company information provided in the Legal Information section of the Company Information window. If you stop paying wages during the year and do not expect to pay wages again, file a final return for 2013.
Enter the number of agricultural employees on your payroll during the pay period that included March 12, 2013. If you had any employees with a pay period that included the date March 12, 2013, they will be added here. It is not unusual to see a number that is less than the total number of employees who were paid this year.
Enter the total cash wages subject to social security tax that you paid to your employees for farm work during the calendar year. If you had any employees with a pay period that included the date March 12, 2013, their wages are added here. In the Display columns by drop-down list, select Total only, and clear the Hours and Rate checkboxes. Choose Payroll Item in the Filter drop-down list, and then choose Selected payroll items in the Payroll Item drop-down list.
Double-click the Social Security Employee Total amount to display the Transactions by Payroll Item report. The wage base amount uses each paycheck and year-to-date adjustment entered into QuickBooks for the quarter.
To locate and fix any incorrect employee wage bases, choose Run Payroll Checkup from the Employees menu.
QuickBooks calculates what should have been collected based on the taxable social security wages listed on line 2 by multiplying the line 2 amount by 12.4%. Enter the total cash wages subject to Medicare tax that you paid to your employees for farm work during the calendar year.
Double-click the Medicare Employee Total amount to display the Transactions by Payroll Item report.
The wage base amount uses each paycheck and year-to-date adjustment entered into QuickBooks for the year. QuickBooks calculates what should have been collected based on the taxable Medicare wages listed on line 4 by multiplying the line 4 amount by 2.9%. From the QuickBooks Reports menu, choose Employees & Payroll, and then Payroll Summary.
In the Display columns by drop-down list, select Total Only, and clear the Hours and Rate checkboxes. Double-click the Medicare Employee Addl Tax Total amount to display the Transactions by Payroll Item report. As long as you have at least one transaction with the Medicare Employee Addl Tax payroll item on the employee record, you can locate and fix any incorrect employee wage bases by choosing My Payroll Service > Run Payroll Checkup from the Employees menu. QuickBooks combines federal withholding taxes from employee paychecks with year-to-date (YTD) adjustments for the year. Add the total social security tax (line 3), Medicare tax (line 5), Additional Medicare Tax withholding (line 7), and federal income tax withheld (line 8).
Adjust for the uncollected employee share of social security and Medicare taxes on third-party sick pay or group-term life insurance premiums paid for former employees.
If the difference between your net taxes, line 9, and your liability for the year, line 11, is within $1.00, QuickBooks automatically places the adjustment in the adjustment to taxes field, line 10, to allow for fractions of a cent.
If the amount of adjustment exceeds $1.00, it may be necessary to check lines 3, 5, 7, and 8, for the amount of taxes collected, or line 11. Enter your total Form 943 deposits for the year, including any overpayment that you applied from filing Form 943-X and any overpayment that you applied from your 2012 return. QuickBooks combines all liability checks and prior payments that have paid-through dates for the year, with federal withholding, social security, and Medicare payroll tax items.
Select Transaction Type, and then Selected Transaction Types in the Transaction Type drop-down list.
In the Select Transaction Types window, make sure Payroll Liability Check and Liability Adjustment are selected and all other options cleared, and then click OK.
In the Select Payroll Items window, choose Federal Withholding, Medicare Company, Medicare Employee, Medicare Employee Addl Tax, Social Security Company, and Social Security Employee. Ensure that all Form 943 deposits for the year were paid through the Pay Liabilities window.
QuickBooks may report liability payments incorrectly if the liability check was edited after it was created. If you know you've recorded the deposit in your QuickBooks, find the deposit and check that the type is specifically LIAB CHK and not just CHK. Caution: The amount reported on line 13a is treated as a deposit of taxes on the first day of your return period and must not be used to adjust line 17 or Form 943-A.
If you set up a COBRA Subsidy Credit payroll item and associated liability accounts and made appropriate liability adjustments in QuickBooks for COBRA subsidies, QuickBooks supplies the total COBRA premium assistance payments.
If this amount is incorrect, you can change it in the 943 interview; if you make changes, you must make corresponding adjustments in your QuickBooks records.
Enter the total number of individuals provided COBRA premium assistance payments reported on line 13a. Generally, you should show a balance due on line 15 only if your total taxes after adjustments for the year (line 11) is less than $2,500.


You may pay the amount shown on line 15 using EFTPS, credit card, debit card, check, money order, or electronic funds withdrawal (EFW). If you pay by EFTPS, credit card, or debit card, file your return using the Without a payment address under Where to file.
Caution: If you did not make deposits as required and instead pay the taxes with Form 943, you may be subject to a penalty. If you deposited more than the correct amount for the year, you can have the overpayment refunded or applied to your next return by checking the appropriate box on line 16.
If line 16 is under $1, we will send you a refund or apply it to your next return only if you ask us in writing to do so. Complete line 17 only if you were a monthly schedule depositor for the entire year and line 11 is $2,500 or more. Caution: If you were a semiweekly schedule depositor during any part of the year, do not complete line 17. In the Display columns by drop-down list, select Month, and clear the Hours and Rate checkboxes. In the Payroll Item window, select Federal Withholding, Medicare Company, Medicare Employee, Social Security Company, and Social Security Employee.
Ignoring any negative signs, add up each column's amounts for Federal Withholding, Medicare Company, Medicare Employee, Social Security Company, and Social Security Employee taxes.
Respond to certain IRS notices that you have shared with your designee about math errors and return preparation.
You are not authorizing the designee to bind you to anything (including additional tax liability), or otherwise represent you before the IRS. The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 943. Corporation (including an LLC treated as a corporation) - The president, vice president, or other principal officer duly authorized to sign. Partnership (including an LLC treated as a partnership) or unincorporated organization - A responsible and duly authorized partner, member, or officer having knowledge of its affairs.
Single member LLC treated as a disregarded entity for federal income tax purposes - The owner of the LLC or a principal officer duly authorized to sign. Form 943 may also be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed. A paid preparer must sign Form 943 and provide the information in the Paid Preparer Use Only section if the preparer was paid to prepare Form 943 and is not an employee of the filing entity. If you are a paid preparer, write your Preparer Tax Identification Number (PTIN) in the space provided.
Generally, do not complete this section if you are filling the return as a reporting agent and have a valid Form 8655, Reporting Agent Authorization, on file with the IRS.
If the form is prepared by a third party, fill out the appropriate information in fields for Paid Preparer Name, Firm Name, Address, City, State, Zip code, Date, Preparer PTIN, and Firm EIN. Our Hall of Fame can cater for a maximum of 80 people seated or approximately 120 people buffet-style.
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However, if you made deposits on time in full payment of the taxes due for the year, you may file the return as late as February 10, 2014. You can use the instructions on the clickable form to assist you in collecting the information from QuickBooks to complete this form manually.
The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. The maximum amount of wages subject to the social security tax for 2014 will be discussed in the December 2013 revision of Publication 51 (Circular A), Agricultural Employer's Tax Guide.
In order to print your forms directly from QuickBooks, you must purchase pre-printed forms. Be sure to mark the box above line 1 on the form indicating that you do not have to file returns in the future. Do not include household employees, persons who received no pay during the pay period, pensioners, or members of the Armed Forces. Keep in mind that adjusted amounts may need to be collected from or refunded to the employee. QuickBooks does not have a way to specify wages as farmwork, so all wages paid and liability adjustments associated with an employee subject to Medicare tax are included.
You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year.
If the wage base amount is incorrect, your payroll item may be set up incorrectly, or you may not have had the Medicare Employee Addl Tax payroll item added to the employee's record before the employee was paid $200,000. If any wage bases require correction, QuickBooks will post a liability adjustment to the employee if still in the same calendar year. This amount should match the Amount column total from the Payroll Summary report (within a few cents rounding difference).


Generally, you must withhold federal income tax from employees from whom you withhold social security and Medicare taxes.
If there is a small difference between total taxes after adjustments (line 11) and total deposits (line 14), it may be caused by rounding to the nearest cent each time you computed payroll.
Enter the adjustment for the employee share of social security and Medicare taxes that were withheld and deposited by your third-party sick pay payer with regard to sick pay paid by the third-party. Because any amount shown on line 10 increases or decreases your tax liability, the adjustment must also be included on your Monthly Summary of Federal Tax Liability on Form 943 (line 15) or Form 943-A, Agricultural Employer's Record of Federal Tax Liability. If you need to adjust this amount for other reasons you may override this amount by right clicking, selecting override, and entering the desired number.
If a liability check was edited, delete and then re-create it with the updated information.
Take the COBRA premium assistance credit on this line only after the assistance eligible individual's 35% share of the premium has been paid. Count each assistance eligible individual who paid a reduced COBRA premium during the year as one individual, whether or not the reduced premium was for insurance that covered more than one assistance eligible individual. If your net adjustment during a month is negative and it exceeds your total liability for the month, do not enter a negative amount for the month. Then tell us the name, phone number, and the five-digit personal identification number (PIN) of the specific person to speak with--not the name of the firm who prepared your tax return. If you or your designee want to terminate the authorization, write to the IRS office for your locality using the "Without a payment" address.
Corporate officers or duly authorized agents may sign Form 943 by rubber stamp, mechanical device, or computer software program. QuickBooks may also prefill some of this information if it has been entered into the Company Information. However, a reporting agent must complete this section if the reporting agent offered legal advice, for example, advising the client on determining whether its workers are employees or independent contractors for federal tax purposes.
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Verify the setup of all payroll items used in the calendar year by choosing Payroll Item List from the QuickBooks Lists menu, and then double-click each payroll item to review or correct it. Do not include the value of noncash items, such as food or lodging, or pay for services other than farm work. If the calendar year has passed or amended 943 forms need to be filed, contact your accountant.
This rounding occurs when you figure the amount of social security and Medicare tax to be withheld from each employee's wages.
These wages should be included on line 2, line 4, and, if the withholding threshold is met, line 6. For details on how to report adjustments on the Monthly Summary of Federal Tax Liability, see the instructions for line 17. The Payroll Transactions by Payee report created above should match the paper record of deposits for the quarter, including the date of deposit, the period they were paid through, and the total amount for each payroll item. For COBRA coverage provided under a self-insured plan, COBRA premium assistance is treated as having been made for each assistance eligible individual who pays 35% of the COBRA premium. For example, if the reduced COBRA premium was for coverage for a former employee, spouse, and two children, you would include one individual in the number entered on line 11b for the premium assistance. If you do not check either box or if you check both boxes, generally we will apply the overpayment to your account.
Any of the numbers on the report can be double clicked to see what transactions contribute to their amounts.
The preparer must give you a copy of the return in addition to the copy to be filed with the IRS. Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. If you use QuickBooks preprinted forms, they may look different, but they have been approved by the IRS. Do not include the value of noncash items, such as food or lodging, or pay for services other than farmwork. For details on how to report adjustments on Form 943-A (for use by semiweekly depositors only), see the Form 943-A instructions.
Do not include the assistance eligible individual's 35% of the premium in the amount entered on this line.
We may apply your overpayment to any past due tax account that is shown in our records under your EIN. You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold.
For example, an assistance eligible individual who made monthly premium payments would only be reported as one individual. 1635, Employer Identification Number: Understanding Your EIN, to see if you need to apply for a new EIN. Complete and mail Form 8822-B, Change of Address or Responsible Party--Business, to notify the IRS of an address change.



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