IRS Form 943 "Employer's Annual Federal Tax Return for Agricultural Employees"

What Is Form 943?

IRS Form 943, Employer's Annual Federal Tax Return for Agricultural Employees is a document you need to file if you paid wages in the reported tax year to one or more farmworkers. It was issued by the Internal Revenue Service (IRS) and was last revised in 2019 filed in 2020. Download the latest Form 943 fillable version below.

You are required to file this form for your annual federal tax return if the wages you paid to your farmworkers were subject to federal income, Medicare, or social security tax withholdings:

  • $150 test: you paid cash wages of $150 or more per year to one employee. If you employ a family, each member is treated as a separate worker;
  • $2,500 test: you paid $2,500 or more total wages (including cash and noncash payments) to all the farmworkers you employed.

If one of the above-mentioned payments applies to you, file the 943 tax form.

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Download IRS Form 943 "Employer's Annual Federal Tax Return for Agricultural Employees"

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943
OMB No. 1545-0035
Employer’s Annual Federal Tax Return for Agricultural Employees
Form
2019
Go to www.irs.gov/Form943 for instructions and the latest information.
Department of the Treasury
Internal Revenue Service
Name (as distinguished from trade name)
Employer identification number (EIN)
Type
Trade name, if any
or
If address is
Print
different from
Address (number and street)
prior return,
check here.
City or town, state or province, country, and ZIP or foreign postal code
If you don’t have to file returns in the future, check here
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1
1
Number of agricultural employees employed in the pay period that includes March 12, 2019 .
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2
Total wages subject to social security tax
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2
3
Social security tax (multiply line 2 by 12.4% (0.124)) .
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3
4
4
Total wages subject to Medicare tax .
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5
Medicare tax (multiply line 4 by 2.9% (0.029)) .
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5
6
Total wages subject to Additional Medicare Tax withholding .
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6
7
7
Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) .
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8
Federal income tax withheld
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8
9
Total taxes before adjustments. Add lines 3, 5, 7, and 8
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9
10
10
Current year’s adjustments .
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11
Total taxes after adjustments (line 9 as adjusted by line 10)
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11
12
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 .
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12
13
Total taxes after adjustments and credits. Subtract line 12 from line 11
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13
14
14
Total deposits for 2019, including overpayment applied from a prior year and Form 943-X .
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15
Balance due. If line 13 is more than line 14, enter the difference and see the instructions
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15
16
Overpayment. If line 14 is more than line 13, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.
• Semiweekly schedule depositors: Complete Form 943-A and check here
• Monthly schedule depositors: Complete line 17 and check here
17
Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month
Tax liability for month
Tax liability for month
A January .
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F
June .
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K November .
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B February
G July .
L
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December .
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C March
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H August
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M Total liability for
year (add lines A
D April .
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I
September .
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through L)
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E May .
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J
October .
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Third-
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Yes. Complete the following.
No.
Party
Personal identification
Designee’s
Phone
Designee
number (PIN)
name
no.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
Sign
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
943
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(2019)
Cat. No. 11252K
943
OMB No. 1545-0035
Employer’s Annual Federal Tax Return for Agricultural Employees
Form
2019
Go to www.irs.gov/Form943 for instructions and the latest information.
Department of the Treasury
Internal Revenue Service
Name (as distinguished from trade name)
Employer identification number (EIN)
Type
Trade name, if any
or
If address is
Print
different from
Address (number and street)
prior return,
check here.
City or town, state or province, country, and ZIP or foreign postal code
If you don’t have to file returns in the future, check here
.
.
.
.
.
.
.
.
.
.
.
.
.
1
1
Number of agricultural employees employed in the pay period that includes March 12, 2019 .
.
2
Total wages subject to social security tax
.
.
.
.
.
.
.
.
.
.
2
3
Social security tax (multiply line 2 by 12.4% (0.124)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
4
4
Total wages subject to Medicare tax .
.
.
.
.
.
.
.
.
.
.
.
5
Medicare tax (multiply line 4 by 2.9% (0.029)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Total wages subject to Additional Medicare Tax withholding .
.
.
.
6
7
7
Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) .
.
.
.
.
.
.
.
.
.
8
Federal income tax withheld
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
9
Total taxes before adjustments. Add lines 3, 5, 7, and 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
10
Current year’s adjustments .
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.
.
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.
.
.
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11
Total taxes after adjustments (line 9 as adjusted by line 10)
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.
.
.
.
.
.
.
.
.
.
.
.
11
12
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 .
.
12
13
Total taxes after adjustments and credits. Subtract line 12 from line 11
.
.
.
.
.
.
.
.
.
13
14
14
Total deposits for 2019, including overpayment applied from a prior year and Form 943-X .
.
.
15
Balance due. If line 13 is more than line 14, enter the difference and see the instructions
.
.
15
16
Overpayment. If line 14 is more than line 13, enter the difference
$
Check one:
Apply to next return.
Send a refund.
• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.
• Semiweekly schedule depositors: Complete Form 943-A and check here
• Monthly schedule depositors: Complete line 17 and check here
17
Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month
Tax liability for month
Tax liability for month
A January .
.
.
F
June .
.
.
.
K November .
.
.
B February
G July .
L
.
.
.
.
.
December .
.
.
C March
.
.
.
H August
.
.
.
M Total liability for
year (add lines A
D April .
.
.
.
I
September .
.
through L)
.
.
E May .
.
.
.
J
October .
.
.
Third-
Do you want to allow another person to discuss this return with the IRS? See separate instructions.
Yes. Complete the following.
No.
Party
Personal identification
Designee’s
Phone
Designee
number (PIN)
name
no.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
Sign
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Print Your
Signature
Name and Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
943
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(2019)
Cat. No. 11252K
Form 943-V,
Payment Voucher
Specific Instructions
Purpose of Form
Complete Form 943-V if you’re making a payment with
Box 1—Employer identification number (EIN). If you
Form 943. We will use the completed voucher to credit
don’t have an EIN, you may apply for one online by
your payment more promptly and accurately, and to
visiting the IRS website at www.irs.gov/EIN. You may also
improve our service to you.
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Making Payments With Form 943
Form 943, write “Applied For” and the date you applied in
To avoid a penalty, make your payment with your 2019
this entry space.
Form 943 only if:
Box 2—Amount paid. Enter the amount paid with
• Your total taxes for the year (Form 943, line 13) are less
Form 943.
than $2,500 and you’re paying in full with a timely filed
Box 3—Name and address. Enter your name and
return, or
address as shown on Form 943.
• You’re a monthly schedule depositor making a payment
• Enclose your check or money order made payable to
in accordance with the Accuracy of Deposits Rule. See
“United States Treasury.” Be sure to enter your EIN,
section 7 of Pub. 51 for details. In this case, the amount
“Form 943,” and “2019” on your check or money order.
of your payment may be $2,500 or more.
Don’t send cash. Don’t staple Form 943-V or your
Otherwise, you must make deposits by electronic funds
payment to Form 943 (or to each other).
transfer. See section 7 of Pub. 51 for deposit instructions.
• Detach Form 943-V and send it with your payment and
Don’t use Form 943-V to make federal tax deposits.
Form 943 to the address provided in the Instructions for
Use Form 943-V when making any payment with
Form 943.
!
Form 943. However, if you pay an amount with
Note: You must also complete the entity information
CAUTION
Form 943 that should’ve been deposited, you may
above line 1 on Form 943.
be subject to a penalty. See Deposit Penalties in section 7
of Pub. 51.
Detach Here and Mail With Your Payment and Form 943.
943-V
Payment Voucher
OMB No. 1545-0035
Form
2019
Don’t staple this voucher or your payment to Form 943.
Department of the Treasury
Internal Revenue Service
1 Enter your employer identification number (EIN).
Enter the amount of your payment . . .
Dollars
Cents
2
Make your check or money order payable to “United States Treasury”
Enter your business name (individual name if sole proprietor).
3
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.
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IRS Form 943 Instructions

The IRS provides separate Form 943 instructions with the detailed line-by-line filling out guide. Most fields of the form are self-explanatory. The general instructions for completing and filing the document are as follows:

  1. After filing the first form, submit it every year until filing your final report, no matter if you have any taxes to report or not;
  2. If you are an IRS approved agent or a Certified Professional Employer Organization, complete and submit IRS Form Schedule R, Allocation Schedule for Aggregate Form 943 Filers each time you submit your aggregate IRS 943 Form;
  3. The form requires entering the Employer Identification Number (EIN). If you do not have an EIN, apply for it online, or via Form SS-4. Do not use your individual taxpayer identification number or Social Security number instead;
  4. Enter the legal name you used to apply for your EIN in the box "Name";
  5. Make sure you have checked the box above the Line 1 if you are not going to pay any wages in the future;
  6. If you have sold or transferred your business to another person, attach a statement containing the name and address of this person, and the date of sale or transfer to your form;
  7. Do not include pensioners, members of Armed Forces, household employees, and employees who received no payments during the reporting period when reporting the number of agricultural employees;
  8. Enter the cent amounts to the right of the preprinted line, and dollar amounts to the left. Do not round the amounts you enter to the whole dollar. Always make an entry for cents, even if the cent amount is zero;
  9. If you cannot pay the full amount you owe, apply for an installment agreement (permission to pay the tax in monthly installments) online;
  10. Do not make entries in both Lines 15 and 16; and
  11. Fill out Line 17 only if you are a monthly tax depositor.

The due date for Form 943 is January 31. You may submit it by February 11 if you made deposits on time and in full payment of the due taxes. If you fail to file your form on time, the IRS will send you a notice containing a penalty you have to pay. Reply to it providing an explanation of the late filing, and the IRS will determine if you meet the reasonable-cause criteria. Do not submit the explanation with your return form.

Where Do I Mail Form 943?

The address you use to mail the form depends on the state and the date you file your form. Besides, it is important whether you file your tax return with or without payment. Find where to mail the completed form in the Instructions for Form 943 issued by the IRS. The Instructions contain two tables with the mailing addresses. If you file the form after June 17, 2019, use the appropriate address from the second table.

Can Form 943 Be Filed Electronically?

To speed up the processing, file your IRS Form 943 electronically. You can do it by e-file or by using the Electronic Federal Tax Payment System (EFTPS). To e-file, you will need to purchase the IRS-approved software or use an authorized IRS e-file provider. The e-filing may require paying a fee. To use the EFTPS you need to enroll and receive your credentials first. You can use this system for free.

Related Forms

Complete the related IRS Form 943-A, Agricultural Employer's Record of Federal Tax Liability if you are a semi-weekly schedule depositor. The form is used to report only tax liability: federal income tax withheld, as well as employer and employee Medicare and Social Security taxes. Do not enter federal tax deposits on this form. The IRS uses the information you provide via this form to determine if you have timely deposited tax liabilities indicated on the document. The semi-weekly depositors who do not fill out and submit Form 943-A with IRS 943 Form may be subject to penalties. IRS Form 943-X (PR) is a Spanish version of the form.

IRS Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund is used to correct errors on a previously filed Form 943.

IRS Form 943-PR, Planilla Para La Declaracion Anual De La Contribucion Federal Del Patrono De Empleados Agricolas is a Spanish version of the main form.

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