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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.

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