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Farm Wage Reporting Rules for Social Security
Farm owners must report wages for social security if a farm worker earns 150 dollars or more in cash during 1962 or if they worked 20 days or more on a time basis. Reports are due by January 31, 1963, to the District Director of Internal Revenue using Form 943. Obtain workers social security numbers before filing. For questions, contact the social security office or the IRS.
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Internal Revenue
Internal Revenue Service
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