Agricultural Labor

ID:
Office:
UILC:
CCA_2008100917130730
---
3121.06-00
Number: 200851059
Release Date: 7/21/2009
From: ---
Sent: Thursday, October 09, 2008 5:13:08 PM
To: ---
Cc:
Subject: RE: 3121(g)
---
I looked at the forms, Pub 51, the statute and the regs, and didn't see anything referring to corporate officer wages of a farm. But after reading 3121(g)(2), I would agree with your interpretation that the Form 943 is the appropriate return.
From: ---
Sent: Thursday, October 09, 2008 12:48 PM
To: ---
Subject: RE: 3121(g)
I think I know the answer but I have a corporate officer of an --- and an minimal amount of W-
2 was reflected on a Form 943 and the agent believe that the corporate officer's wages is not within the definition of 3121(g) and therefore should have been on a 941- I think that 3121(g)(2) covers corporate officer especially the term "management" and therefore Form 943 was appropriate.
Issue is a statute of limitations- no Form 941 filed and the three year statute has run on the Form 943.