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Farmers Have January Deadline for SS Reports
Richmond, Va. - Farmers have until January 31 to file reports on the Social Security taxes withheld from their employee wages, James P. Boyle, District Director of Internal Revenue for Virginia, said today.
The reports should be filed on Form 943, Employer’s Annual Tax Return for Agricultural Employees.
Mr. Boyle said that any farmer who pays an employee cash wages of $150 or more a year must withhold Social Security taxes. Taxes must also be withheld on wages under $150 for any person hired 20 days or more a year.
For tax purposes, a farm employer includes anyone who furnishes and pays workers to perform agricultural labor on his behalf or for someone else. Mr. Boyle said a “crew leader” is an employer under this definition. The 1968 tax rate is 8.8 percent of the first $7,800 of taxable wages paid a farm employee. Half the tax is paid by the farmer and the other half by the employee.
Farmers should remember to give a W-2 wage and tax statement to every worker they pay $600 or more a year. Employees paid less than^ $600 should receive a statement covering their Social Security taxes Mr. Boyle said.
Viewtown and
Castleton News
Mrs. Edmund Martin Ernest Mozingo is a patient in Culpeper Memorial Hospital. Guests during the weekend of Mr. and Mrs. Acrey Dodson were Mr. and Mrs. Carson Edward and Teresa of Warrenton, Rickie Settle of Amissville and Carolyn Dodson. Mrs. Allen Hitt and daughter and Mrs. L. W. Story of Amissville were visitors Thursday of Mr. and Mrs. John Hitt. Mrs. Annie Scott had as her guests Sunday Mr. and Mrs. Moffett Scott of Springfield. Mr. and Mrs. Walter Reid and family have moved to Warrenton.
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