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Information about Form 943-A, Agricultural Employer's Record of Federal Tax Liability, including recent updates, related forms and instructions on how to file. Agricultural employers (who deposit income tax withheld and social security and Medicare taxes on a semiweekly schedule) use this form to report their tax liability.

Automated Records (Rev. Proc. 98-25)

Information about Form 943-A (PR), Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version), including recent updates, related forms and instructions on how to file. Agricultural employers in Puerto Rico who deposit income tax withheld and social security and Medicare taxes on a semiweekly schedule, or whose tax liability on any day is $100,000 or more, use Form 943-A(PR) with Form 943-PR to report tax liability.

When conducting your audit, we will ask you to present certain documents that support the income, credits or deductions you claimed on your return. You would have used all of these documents to prepare your return. Therefore, the request should not require you to create something new.

As an employer sponsoring a retirement plan, you are required by law to keep your books and records available for review by the IRS. Having these records will also facilitate answering questions when determining participants’ benefits. Employee plans covers the qualification of pension, annuity, profit sharing and stock bonus plans, IRAs, SEPs, SIMPLEs, tax sheltered annuities, and 457 plans.

Keep all records of employment taxes for at least four years. These should be available for IRS review.

Information about Form 945-A, Annual Record of Federal Tax Liability, including recent updates, related forms and instructions on how to file. Use this form to report your federal tax liability (based on the dates payments were made or wages were paid) on forms 945 and 945-X for federal income tax withholding on nonpayroll payments, forms CT-1 and CT-1 X for both employee and employer Tier I taxes and employer Tier II taxes or forms 944 and 944-X for federal income tax withheld plus both employee and employer social security and Medicare taxes.

Find out the kinds of records you should keep for your business to show income and expenses for federal tax purposes.

General information about electronic withdraw payment record instructions

Get tips on record retention -- Learn the period of limitation on income tax returns, connecting records with property and keeping records for nontax purposes.