Enlarge image | 430121 OMB No. 1545-0035 Employer’s Annual Federal Tax Return Form 943 for Agricultural Employees Department of the Treasury ▶ Go to www.irs.gov/Form943 for instructions and the latest information. 2021 Internal Revenue Service Name (as distinguished from trade name) Employer identification number (EIN) Trade name, if any If address is Type different from or Address (number and street) prior return, Print check here ▶ City or town, state or province, country, and ZIP or foreign postal code If you don’t have to file returns in the future, check here . . . . . . . . . . . . . . . . ▶ 1 Number of agricultural employees employed in the pay period that includes March 12, 2021 . ▶ 1 *Include taxable qualified 2 Wages subject to social security tax* . . . . . . . . . . . . 2 sick and family leave wages for leave taken after March 31, 2021, on line 2. Use lines a Qualified sick leave wages* . . . . . . . . . . . . . . . 2a 2a and 2b only to report wages paid for leave taken b Qualified family leave wages* . . . . . . . . . . . . . . 2b before April 1, 2021. 3 Social security tax (multiply line 2 by 12.4% (0.124)) . . . . . . . . . . . . . . . . 3 a Social security tax on qualified sick leave wages (multiply line 2a by 6.2% (0.062)) . . . . . . 3a b Social security tax on qualified family leave wages (multiply line 2b by 6.2% (0.062)) . . . . . 3b 4 Wages subject to Medicare tax . . . . . . . . . . . . . 4 5 Medicare tax (multiply line 4 by 2.9% (0.029)) . . . . . . . . . . . . . . . . . . 5 6 Wages subject to Additional Medicare Tax withholding . . . . . . 6 7 Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) . . . . . . . . . . 7 8 Federal income tax withheld . . . . . . . . . . . . . . . . . . . . . . . 8 9 Total taxes before adjustments. Add lines 3, 3a, 3b, 5, 7, and 8 . . . . . . . . . . . . 9 10 Current year’s adjustments . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Total taxes after adjustments (line 9 as adjusted by line 10) . . . . . . . . . . . . . 11 12a Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 . . 12a b Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b c Nonrefundable portion of employee retention credit . . . . . . . . . . . . . . . . 12c d Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12d e Nonrefundable portion of COBRA premium assistance credit . . . . . . . . . . . . . 12e f Number of individuals provided COBRA premium assistance g Total nonrefundable credits. Add lines 12a, 12b, 12c, 12d, and 12e . . . . . . . . . . . 12g 13 Total taxes after adjustments and nonrefundable credits. Subtract line 12g from line 11 . . . . 13 You MUST complete all three pages of Form 943 and SIGN it. Next ■▶ For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11252K Form 943 (2021) |
Enlarge image | 430221 Form 943 (2021) Page 2 14a Total deposits for 2021, including overpayment applied from a prior year and Form 943-X . . . 14a b Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 14b c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . 14c d Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14d e Refundable portion of employee retention credit . . . . . . . . . . . . . . . . . 14e f Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14f g Refundable portion of COBRA premium assistance credit . . . . . . . . . . . . . . 14g h Total deposits and refundable credits. Add lines 14a, 14d, 14e, 14f, and 14g . . . . . . . 14h i Total advances received from filing Form(s) 7200 for the year . . . . . . . . . . . . . 14i j Total deposits and refundable credits less advances. Subtract line 14i from line 14h . . . . . 14j 15 Balance due. If line 13 is more than line 14j, enter the difference and see the instructions . . ▶ 15 16 Overpayment. If line 14j is more than line 13, enter the difference . . . . . . . . . . ▶ 16 Check one: Apply to next return. Send a refund. • All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A. • Semiweekly schedule depositors: Complete Form 943-A and check here . . . . . . . . . . . . . . . . . ▶ • Monthly schedule depositors: Complete line 17 and check here . . . . . . . . . . . . . . . . . . . . ▶ 17 Monthly Summary of Federal Tax Liability. (Don’tcomplete if you were a semiweekly schedule depositor.) Tax liability for month Tax liability for month Tax liability for month A January . . . F June . . . . K November . . B February . . . G July . . . . L December . . C March . . . H August . . . M Total liability D April . . . . I September . . for year (add lines A E May . . . . J October . . . through L) . . 18 Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Qualified wages for the employee retention credit . . . . . . . . . . . . . . . . 20 21 Qualified health plan expenses for the employee retention credit . . . . . . . . . . . . 21 You MUST complete all three pages of Form 943 and SIGN it. Next ■▶ Form 943 (2021) |
Enlarge image | 430321 Form 943 (2021) Page 3 22 Qualified sick leave wages for leave taken after March 31, 2021 . . . . . . . . . . . . 22 23 Qualified health plan expenses allocable to qualified sick leave wages reported on line 22 . . . 23 24 Amounts under certain collectively bargained agreements allocable to qualified sick leave wages reported on line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Qualified family leave wages for leave taken after March 31, 2021 . . . . . . . . . . . 25 26 Qualified health plan expenses allocable to qualified family leave wages reported on line 25 . . 26 27 Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 If you're eligible for the employee retention credit in the third quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 12c and 14e for the third quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 If you're eligible for the employee retention credit in the fourth quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 12c and 14e for the fourth quarter . . . . . . . . . . . . . . . . . . . . . . . . . 29 Do you want to allow another person to discuss this return with the IRS? See the separate instructions. Yes. Complete the following. No. Third- Party Designee Designee’s Phone Personal identification name ▶ no. ▶ number (PIN) ▶ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign Here Signature ▶ Date ▶ Print your name and title ▶ Print/Type preparer’s name Preparer’s signature Date Paid Check if PTIN self-employed Preparer ▶ Firm’s EIN ▶ Firm’s name Use Only Firm’s address ▶ Phone no. Form 943 (2021) |
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Enlarge image | Form 943-V, Payment Voucher Purpose of Form Specific Instructions Complete Form 943-V if you’re making a payment with Box 1—Employer identification number (EIN). If you Form 943. We will use the completed voucher to credit don’t have an EIN, you may apply for one online by your payment more promptly and accurately, and to visiting the IRS website at www.irs.gov/EIN. You may also improve our service to you. apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Making Payments With Form 943 Form 943, write “Applied For” and the date you applied in To avoid a penalty, make your payment with your 2021 this entry space. Form 943 only if: Box 2—Amount paid. Enter the amount paid with • Your total taxes after adjustments and nonrefundable Form 943. credits for the year (Form 943, line 13) are less than Box 3—Name and address. Enter your name and $2,500 and you’re paying in full with a timely filed return, address as shown on Form 943. or • Enclose your check or money order made payable to • You’re a monthly schedule depositor making a payment “United States Treasury.” Be sure to enter your EIN, in accordance with the Accuracy of Deposits Rule. See “Form 943,” and “2021” on your check or money order. section 7 of Pub. 51 for details. In this case, the amount Don’t send cash. Don’t staple Form 943-V or your of your payment may be $2,500 or more. payment to Form 943 (or to each other). Otherwise, you must make deposits by electronic funds • Detach Form 943-V and send it with your payment and transfer. See section 7 of Pub. 51 for deposit instructions. Form 943 to the address provided in the Instructions for Don’t use Form 943-V to make federal tax deposits. Form 943. Use Form 943-V when making any payment with Note: You must also complete the entity information CAUTION ▲! Form 943. However, if you pay an amount with above line 1 on Form 943. Form 943 that should’ve been deposited, you may be subject to a penalty. See Deposit Penalties in section 7 of Pub. 51. ✃ ▼ Detach Here and Mail With Your Payment and Form 943. ▼ ✁ Form 943-V Payment Voucher OMB No. 1545-0035 Department of the Treasury ▶ Internal Revenue Service Don’t staple this voucher or your payment to Form 943. 2021 1 Enter your employer identification number (EIN). ▶ Dollars Cents 2 Enter the amount of your payment . . . Make your check or money order payable to “United States Treasury” 3 Enter your business name (individual name if sole proprietor). Enter your address. Enter your city or town, state or province, country, and ZIP or foreign postal code. |