Form  943-A                      Agricultural Employer's Record of                                                             OMB No. 1545-0035 
(Rev. October 2017)                      Federal Tax Liability
Department of the Treasury      ▶ Go to www.irs.gov/Form943A for the latest information.
Internal Revenue Service                ▶ File with Form 943 or Form 943-X.                                                    Calendar Year 
Name (as shown on Form 943)                                                                     Employer identification number (EIN) 

You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during 
any month was $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.) 
Don't change your current year tax liability by adjustments reported on any Forms 943-X. 
      January Tax Liability              February Tax Liability                                    March Tax Liability
1                            16  1       16                                                     1                            16
2                            17  2       17                                                     2                            17
3                            18  3       18                                                     3                            18
4                            19  4       19                                                     4                            19
5                            20  5       20                                                     5                            20
6                            21  6       21                                                     6                            21
7                            22  7       22                                                     7                            22
8                            23  8       23                                                     8                            23
9                            24  9       24                                                     9                            24
10                           25  10      25                                                     10                           25
11                           26  11      26                                                     11                           26
12                           27  12      27                                                     12                           27
13                           28  13      28                                                     13                           28
14                           29  14      29                                                     14                           29
15                           30  15                                                             15                           30
                             31                                                                                              31
A  Total liability for month ▶   B  Total liability for month ▶                                 C  Total liability for month ▶ 

      April Tax Liability                May Tax Liability                                         June Tax Liability
1                            16  1       16                                                     1                            16
2                            17  2       17                                                     2                            17
3                            18  3       18                                                     3                            18
4                            19  4       19                                                     4                            19
5                            20  5       20                                                     5                            20
6                            21  6       21                                                     6                            21
7                            22  7       22                                                     7                            22
8                            23  8       23                                                     8                            23
9                            24  9       24                                                     9                            24
10                           25  10      25                                                     10                           25
11                           26  11      26                                                     11                           26
12                           27  12      27                                                     12                           27
13                           28  13      28                                                     13                           28
14                           29  14      29                                                     14                           29
15                           30  15      30                                                     15                           30
                                         31
D  Total liability for month ▶   E  Total liability for month ▶                                 F  Total liability for month ▶ 
For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943. Cat. No. 17030C Form  943-A  (Rev. 10-2017) 

Form 943-A (Rev. 10-2017)                                                                                             Page  2 
   July Tax Liability                                       August Tax Liability           September Tax Liability
1                            16 1                                 16                   1                            16
2                            17 2                                 17                   2                            17
3                            18 3                                 18                   3                            18
4                            19 4                                 19                   4                            19
5                            20 5                                 20                   5                            20
6                            21 6                                 21                   6                            21
7                            22 7                                 22                   7                            22
8                            23 8                                 23                   8                            23
9                            24 9                                 24                   9                            24
10                           25 10                                25                   10                           25
11                           26 11                                26                   11                           26
12                           27 12                                27                   12                           27
13                           28 13                                28                   13                           28
14                           29 14                                29                   14                           29
15                           30 15                                30                   15                           30
                             31                                   31
G  Total liability for month ▶  H Total liability for month         ▶                  I  Total liability for month ▶ 

   October Tax Liability                                  November Tax Liability           December Tax Liability
1                            16 1                                 16                   1                            16
2                            17 2                                 17                   2                            17
3                            18 3                                 18                   3                            18
4                            19 4                                 19                   4                            19
5                            20 5                                 20                   5                            20
6                            21 6                                 21                   6                            21
7                            22 7                                 22                   7                            22
8                            23 8                                 23                   8                            23
9                            24 9                                 24                   9                            24
10                           25 10                                25                   10                           25
11                           26 11                                26                   11                           26
12                           27 12                                27                   12                           27
13                           28 13                                28                   13                           28
14                           29 14                                29                   14                           29
15                           30 15                                30                   15                           30
                             31                                                                                     31
J  Total liability for month ▶  K  Total liability for month        ▶                  L  Total liability for month ▶ 
M  Total tax liability for year (add lines A through L) . . . . . . . . . .      . . . .  ▶
                                                                                           Form  943-A  (Rev. 10-2017) 

Form 943-A (Rev. 10-2017)                                                                                                               Page  3 

Future Developments                                                      Specific Instructions 
For the latest information about developments related to Form 943-A      Enter your business information. Carefully enter your employer  
and its instructions, such as legislation enacted after they were        identification number (EIN) and name at the top of the form. Make 
published, go towww.irs.gov/Form943A.                                    sure that they exactly match the name of your business and the EIN 
                                                                         that the IRS assigned to your business and also agree with the 
What's New                                                               name and EIN shown on the attached Form 943 or Form 943-X.
Adjusting tax liability for the qualified small business payroll tax     Calendar year. Enter the calendar year of the Form 943 or Form  
credit for increasing research activities. For 2017 and                  943-X to which Form 943-A is attached. 
subsequent years, you must account for any qualified small 
business payroll tax credit for increasing research activities that you  Enter your tax liability by month. Enter your tax liabilities in the  
reported on Form 943, line 12, when reporting your liabilities on        spaces that correspond to the dates you paid wages to your  
Form 943-A. The total liability for the year must equal Form 943, line   employees, not the date payroll liabilities were accrued or deposits 
13. Failure to account for the amount reported on Form 943, line 12,     were made. The total tax liability for the year (line M) must equal 
may cause Form 943-A to report more than the total taxes after           total taxes after adjustments and credits on Form 943 (line 13).  
adjustments and credits reported on Form 943, line 13.                   Enter the monthly totals on lines A, B, C, D, E, F, G, H, I, J, K, and L. 
                                                                         Enter the total for the year on line M. 
The qualified small business payroll tax credit for increasing 
research activities applies to the employer share of social security       For example, if your payroll period ended on December 31, 2016, 
tax on wages paid in the quarter that begins after the income tax        and you paid the wages for that period on January 7, 2017, you 
return electing the credit has been filed. In completing Form 943-A,     would: 
you take into account the payroll tax credit against your liability for  • Go to January on Form 943-A filed with your 2017 Form 943, and 
the employer share of social security tax starting with the first        • Enter your tax liability on line 7 because line 7 represents the 
payroll payment of the quarter that includes payments of wages to        seventh day of the month. 
your employees that are subject to social security tax. Don't reduce 
your daily tax liability reported on Form 943-A below zero. For more                  Make sure you have checked the appropriate box   
information, see the line 17 instructions in the Instructions for Form     TIP        below line 16 of Form 943 to show that you're a   
943.                                                                                  semiweekly schedule depositor. 

Reminders                                                                Here are some additional examples. 
Reporting prior period adjustments. Prior period adjustments are         • Cedar Co. is a semiweekly schedule depositor. Cedar Co.  
reported on Form 943-X, Adjusted Employer’s Annual Federal Tax           accumulated a federal tax liability of $3,000 on its January 11 and 
Return for Agricultural Employees or Claim for Refund, and aren't        January 25 paydays. In the January column, Cedar Co. must enter 
taken into account when figuring the tax liability for the current year. $3,000 on lines 11 and 25. 
When you file Form 943-A with your Form 943, don't change                • Fir Co. is a semiweekly schedule depositor who paid wages in 
your current year tax liability by adjustments reported on any Forms     October, November, and December on the last day of the month. 
943-X.                                                                   On December 24, 2017, Fir Co. also paid its employees year-end 
Amended Form 943-A. If you have been assessed a                          bonuses (subject to employment taxes). Because Fir Co. is a 
failure-to-deposit (FTD) penalty, you may be able to file an amended     semiweekly schedule depositor, it must record employment tax 
Form 943-A. See Correcting Previously Reported Tax Liability  , later.   liabilities on Form 943-A. 
General Instructions                                                     Month           Lines for dates wages were paid 
Purpose of form. Use Form 943-A to report your tax liability 
(federal income tax withheld plus both employee and employer             October         line 31 (payday, last day of the month) 
social security and Medicare taxes). Your tax liability is based on      November        line 30 (payday, last day of the month) 
the dates wages were paid. Don't show federal tax deposits here. 
Don't report taxes on wages paid to nonfarm workers on this              December        lines 24 (bonus paid) + 31 (payday, last day of the 
form. Taxes on wages paid to nonfarm workers are reported on                             month) 
Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return, or             • Elm Co. is a new business and monthly schedule depositor for 
Form 944, Employer’s ANNUAL Federal Tax Return. Don't attach             2017. Elm Co. pays wages every Friday. Elm Co. incurred a $2,000 
Form 943-A to your Form 941/941-SS or Form 944. Instead, use             employment tax liability on October 6, 2017. Elm Co. incurred a 
Schedule B (Form 941) or Form 945-A, Annual Record of Federal            $110,000 tax liability on October 13, 2017, and on every 
Tax Liability (with Form 944).                                           subsequent Friday during 2017. Under the deposit rules, employers 
Caution: The IRS uses Form 943-A to determine if you have timely         become semiweekly schedule depositors on the day after any day 
deposited your Form 943 tax liabilities. If you're a semiweekly          they accumulate $100,000 or more of tax liability in a deposit 
schedule depositor and you don't properly complete and file              period. 
Form 943-A with Form 943, the IRS may propose an “averaged”                Because Elm Co. had an accumulated tax liability of $112,000 on 
FTD penalty. See Deposit Penalties in section 7 of  Pub. 51,             October 13, 2017, it became a semiweekly schedule depositor on 
Agricultural Employer's Tax Guide, for more information.                 October 14, 2017, and must complete Form 943-A and file it with 
Who must file. Semiweekly schedule depositors must complete              Form 943. No entries should be made on Form 943, line 17, even 
and file Form 943-A with Form 943. Monthly schedule depositors           though Elm Co. was a monthly schedule depositor until October 14, 
who accumulate $100,000 or more of tax liability on any day of a         2017.
calendar month become semiweekly schedule depositors on the 
next day and remain so for at least the remainder of the year and for    Month          Lines for dates wages were paid  Amount to record 
the next year, and must also complete and file Form 943-A for the 
entire year. Don't file Form 943-A if you were a monthly schedule        October        line 6                            $2,000 
depositor for the entire year or if your total taxes after adjustments   October        lines 13, 20, 27                  $110,000 
and credits for the year (Form 943, line 13) are less than $2,500. 
Note: If you use Form 943-A, don't complete Form 943, line 17.           November       lines 3, 10, 17, 24               $110,000 
When to file. File Form 943-A with your Form 943 every year when         December       lines 1, 8, 15, 22, 29            $110,000 
Form 943 is due. See the Instructions for Form 943 for due dates. 
                                                                           See section 7 of Pub. 51 for more information. 

Form 943-A (Rev. 10-2017)                                                                                                      Page  4 
Correcting Previously Reported Tax Liability                       1. You have a tax decrease. 
Semiweekly schedule depositors. If you have been assessed an       2. You were assessed an FTD penalty. 
FTD penalty and you made an error on Form 943-A and the            File your amended Form 943-A with Form 943-X. The total liability 
correction won't change the total liability you reported on Form   reported on your amended Form 943-A must equal the corrected 
943-A, you may be able to reduce your penalty by filing an         amount of tax reported on Form 943-X. If your penalty is decreased, 
amended Form 943-A.                                                the IRS will include the penalty decrease with your tax decrease. 
Example. You reported a tax liability of $3,000 on January 1.      Tax increase—Form 943-X filed timely. If you're filing a timely  
However, the liability was actually for March. Prepare an amended  Form 943-X showing a tax increase, don't file an amended Form 
Form 943-A showing the $3,000 liability on March 1. Also, you must 943-A, unless you were assessed an FTD penalty caused by an 
enter the liabilities previously reported for the year that didn't incorrect, incomplete, or missing Form 943-A. Don't include the tax 
change. Write “Amended” at the top of Form 943-A. The IRS will     increase reported on Form 943-X on an amended Form 943-A you 
refigure the penalty and notify you of any change in the penalty.  file. 
Monthly schedule depositors. You can file Form 943-A if you have   Tax increase—Form 943-X filed late. If you owe tax and are filing 
been assessed an FTD penalty and you made an error on the          Form 943-X late, that is, after the due date for Form 943 for the year 
monthly tax liability section of Form 943. When completing Form    in which you discovered the error, you must file an amended Form 
943-A for this situation, only enter the monthly totals. The daily 943-A with the Form 943-X. Otherwise, the IRS may assess an 
entries aren't required.                                           “averaged” FTD penalty. 
Where to file. File your amended Form 943-A, or, for monthly       The total tax reported on line M of Form 943-A must match the 
schedule depositors, your original Form 943-A at the address       corrected tax after adjustments and credits (Form 943, line 13 (line 
provided in the penalty notice you received. If you're filing an   11 for calendar years 2013–2016)), combined with any correction 
amended Form 943-A, you don't have to submit your original         reported on Form 943-X, line 15 for the year, less any previous 
Form 943-A.                                                        abatements and interest-free tax assessments.
Form 943-X                                                         Note: Form 943-X, line 15, which is referenced above, will change 
You may need to file an amended Form 943-A with Form 943-X to      to line 16 on the February 2018 revision of Form 943-X.
avoid or reduce an FTD penalty.
Tax decrease. If you're filing Form 943-X, you can file an amended 
Form 943-A with Form 943-X if both of the following apply.