Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 04 (Forms 943 and 943(PR))
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 04 has address information of the agricultural farm filing Form 943 or Form 943(PR). The following fields provide information concerning Forms 943 and 943(PR), Section 04.
Field Designator
Field Length
Title of Field
Location on Return
04CON
35
"Care of Name"
Second name line in the Entity portion
04FAD
35
Foreign Address
The address, city, state, or ZIP Code fields in the Entity portion
04ADD
35
Street Address
Entity Portion
04CTY
22
City
Entity Portion
04ST
2
State
Entity Portion
04ZIP
12
ZIP Code
Entity Portion
The instructions for correcting screen errors for Forms 943 and 943(PR) are the same as for Form 941. Below are the referenced subsection where the information can be found.
Field 04CON. See IRM 3.12.13.28.1.
Field 04FAD. See IRM 3.12.13.28.4.
Field 04ADD. See IRM 3.12.13.28.5.
Field 04CTY. See IRM 3.12.13.28.6.
Field 04ST. See IRM 3.12.13.28.7.
Field 04ZIP. See IRM 3.12.13.28.8.
Get a plain-English answer with a citation back to this text.
Ask AI about this code