Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
Form 943 is the annual employment tax return for farms and other agricultural employers, covering income tax withholding and Social Security and Medicare taxes on farmworker wages. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 943?
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, reports wages paid to farmworkers and the federal income tax withheld plus Social Security and Medicare taxes on those wages. Unlike Form 941, which is quarterly, Form 943 is filed once a year.
An employer files Form 943 when farmworker wages meet the tests in the instructions for being subject to employment taxes. Farm employers with large enough liabilities also track their deposit obligations during the year and may need to attach Form 943-A to show daily tax liability.
Who files 943?
- Farm and agricultural employers who paid wages to one or more farmworkers subject to income tax withholding or Social Security and Medicare taxes
- Crew leaders who are treated as the employer of the farmworkers they furnish
- Agricultural businesses that withheld federal income tax from farmworker pay
- Payroll providers preparing annual returns for agricultural clients
How to fill out 943
- Enter the employer identification number, name, and address, and answer the question about future filings if this is a final return.
- Report the number of agricultural employees and total wages subject to Social Security and Medicare taxes, then figure those taxes.
- Enter federal income tax withheld from farmworker wages and any adjustments and credits that apply.
- Compare total taxes with total deposits for the year to find the balance due or overpayment.
- Sign, then download the finished PDF. File it by the annual due date in the instructions, either electronically or by mail, and attach Form 943-A if you were a semiweekly schedule depositor.
Quick fill 943 on this page
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Frequently asked questions
Do I file both Form 941 and Form 943?
Farmworker wages go on Form 943, not Form 941. If you have both agricultural and non-agricultural employees, you may need to file both forms, each covering the correct group of wages.
When is Form 943 due?
It is an annual return due early in the following calendar year, with a slightly later date if you deposited all taxes when due. Check the current instructions at irs.gov for the exact dates.
What if I made a mistake on a filed Form 943?
Use Form 943-X to correct a previously filed Form 943. Each year being corrected needs its own 943-X.