Employer's Annual Tax Return for Agricultural Employees

Forms and Documents

Document Name	Status
Form 943-X Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Form	New
Form 943A-PR Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola Form and Instruction	New
Form 943-A Form 943A - Agricultural Employer's Record of Federal Tax Liability Form and Instruction	New
Form 943-PR Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas Form	New
Form 943 Employer's Annual Federal Tax Return for Agricultural Employees Form	Modified
TD 9405.pdf Justification for No Material/Nonsubstantive Change	2008-12-17
ss943.doc Supporting Statement A	2009-03-28

IC Document Collections

IC ID	Document Title	Status
187587	Form 943-X (PR) Other-Draft form	New
187586	Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Form	New
187585	Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola Form and Instruction	New
187584	Form 943A - Agricultural Employer's Record of Federal Tax Liability Form and Instruction	New
187583	Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas Form	New
16780	Employer's Annual Federal Tax Return for Agricultural Employees Form	Modified

ICR Details

OMB Control No: 1545-0035	ICR Reference No: 200812-1545-021
Status: Historical Active	Previous ICR Reference No: 200706-1545-045
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Tax Return for Agricultural Employees
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/18/2009
	Date Received in OIRA: 12/30/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2010	11/30/2010	11/30/2010
Responses	965,673	0	855,673
Time Burden (Hours)	10,880,812	0	8,972,974
Cost Burden (Dollars)	0	0	0

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Abstract: Agricultural employers must prepare and file Form 943 and Form 943-PR (Puerto Rico only) to report and pay FICA taxes and (943 only) income tax voluntarily withheld. Agricultural employers may attach Forms 943-A and 943-A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods. The information is used to verify that the correct tax has been paid.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information.
  

Citations for New Statutory Requirements: US Code: 26 USC 6205 Name of Law: Special rules applicable to certain employment taxes

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 18748	04/13/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 39666	07/19/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 6

IC Title	Form No.	Form Name
Form 943-X -Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund	943-X	Adjusted Employer�s Annual Federal Tax Return for Agricultural Employees or Claim for Refund
Form 943-X (PR)
Form 943-PR - Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas	943-PR	Planilla Para la Declaracion Anual de la Contribucion Federal del Patrono de Empleados Agricolas
Form 943A - Agricultural Employer's Record of Federal Tax Liability	943-A	Agricultural Employer's Record of Federal Tax Liability
Form 943-A-PR - Registro de la obligacion Contributiva Federal del Patrono Agricola	943A-PR	Registro de la obligacion Contributiva Federal del Patrono Agricola
Employer's Annual Federal Tax Return for Agricultural Employees	943	Employer's Annual Federal Tax Return for Agricultural Employees

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	965,673	855,673	110,000	0	0	0
Annual Time Burden (Hours)	10,880,812	8,972,974	1,902,100	5,738	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Form 943 and Form 943-PR is used by Agricultural employers to report and pay FICA taxes and (943 only) income tax voluntarily withheld. Form 943-X and Form 943-X(PR) are used to correct errors made on Form 943 and Form 943-PR. Agricultural employers may attach Forms 943-A and 943-A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods. Pursuant to Internal Revenue Code changes (IRC sections 6011, 6205(a) 6413(a), 6302, 6402, and 6414), new Forms 943-X and 943-X(PR) were created so that taxpayers may be able to report adjustments to employment taxes. The addition of these two new forms resulted in an increase of 110,000 estimated responses. With the creation of the new form 943-X and 943-X (PR), we estimate an increase of 1,902,100 hours. We also adjusted the previously approved burden to combine the burden estimates between the payment vouchers and the Form 943. When combining the separate burden estimates for each IC, it was discovered that the total estimated burden was higher than previously requested. This resulted in a burden increase of 5,738 hours.

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Annual Cost to Federal Government: $315,865

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/30/2008

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