Instructions for Form 943 Internal Revenue Service 2013

51 Circular A or on the Employment Taxes link under Businesses Topics. When To File For 2013 file Form 943 by January 31 2014. See Purpose of Form 943 earlier for household employee information. taxable wages. For 2013 the rate of social security tax on taxable wages is 6. Cincinnati OH 45999-0008 P. O. Box 409101 84409 Certain amounts reported on Form 943 for 2013 should agree with the Form W-2 totals reported on the 2013 Form W-3. Instructions for Form 943 Department of the Treasury Internal Revenue Service Employer s Annual Federal Tax Return for Agricultural Employees Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 943 and its instructions such as legislation enacted after they were published go to www.irs.gov/form943. What s New Social security and Medicare tax for 2013. The employee tax rate for social security is 6. 15 Circular E Employer s Tax Guide. For more information Electronic filing available for Form 943. Beginning in January 2014 you can electronically file Form 943 with the IRS. For more information visit the IRS website at www.irs.gov/efile. Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1 2014. Previously the credit was available for unemployed veterans who began work on or after November 22 2011 and before January 1 2013. Go to IRS.gov and click on the Apply for an EIN Online link under Tools. You may also apply for an EIN by calling 1-800-829-4933 or you can fax or mail Form SS-4 Application for Employer Identification Number to the IRS. If you have not received your EIN by the due date of Form 943 write Applied For and the date you applied in this entry space. If you have household employees working in your private home on your farm operated for a profit they are not considered to be farm employees. To report social security tax Medicare tax Additional Medicare Tax and federal income tax withholding on the wages of household employees you may either Forms W-2 and W-3 File Schedule H Form 1040 Household Employment Taxes with your Form 1040 or Include the wages with your farm employees wages on By January 31 2014 give Form W-2 to each employee who was working for you at the end of 2013. Instructions for Form 943 Department of the Treasury Internal Revenue Service Employer s Annual Federal Tax Return for Agricultural Employees Section references are to the Internal Revenue Code unless otherwise noted* Future Developments For the latest information about developments related to Form 943 and its instructions such as legislation enacted after they were published go to www*irs*gov/form943. What s New Social security and Medicare tax for 2013. The employee tax rate for social security is 6. 2. Previously the employee tax rate for social security was 4. 2. The at 6. 2. The social security wage base limit is 113 700.