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Author Topic: Verification of Payroll for Farms/Nurseries  (Read 4366 times)
 
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DToutain
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« on: September 29, 2011, 10:05:45 PM »

Hi all...
After a few years off the road, I am back in the audit field - this time in the capacity of telephone auditor, due to back trouble. Most of it is coming back to me, but a little rusty in some areas, one being FARMS/TREE NURSERIES..Question for you:  I have an audit on a very small tree farmer with only $5000 in payroll.  Never filed 941s or state quarterlies...now, something vaguely comes to mind about this, but I'm not sure...are farmers required to file quarterlies like other businesses?  If not, how do we verify their stated payroll?  Thanks in advance for your assistance on this!
mlleelise
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beancounter
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« Reply #1 on: October 03, 2011, 03:47:47 PM »

The manual doesn't address this.  Ag accounts file state SUI's (in CA they're referred to as DE6's until 2011, now they're DE9's...not to be confused with the annual DE7), but not federal 941's (only the annual 940...and, of course, W2's).  If they say they don't have SUI's (State Unemployment Insurance reports), they probably have a bookkeeper or CPA who files them on their behalf.

Let me know if that helps, or if you have any more questions Smiley
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DToutain
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« Reply #2 on: October 03, 2011, 07:26:20 PM »

Didn't see THIS either - til just now either.  I ended up using their W-2s for 2010 even though the policy went April to April.  Wasn't much more I could do -  especially since the poor woman's husband died in February, and the total payroll was only between $3-4,000 anyway.  I couldn't see making life worse for her.
You've been VERY helpful!  Many Thanks!!
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beancounter
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« Reply #3 on: October 05, 2011, 12:05:29 AM »

My pleasure!  You made a good decision  Smiley
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