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Department of the Treasury

Internal Revenue Service

Instructions for Form 943

Employer’s Annual Federal Tax Return for Agricultural Employees

Section references are to the Internal Revenue Code unless otherwise noted.

be blank. You can help bring these children home by

What’s New

looking at the photographs and calling 1-800-THE-LOST

(1-800-843-5678) if you recognize a child.

Alternative signature method. Effective with returns

filed after June 30, 2005, corporate officers or duly

authorized agents may sign Form 943 by rubber stamp,

mechanical device, or computer software program. For

General Instructions

details and required documentation, see Rev. Proc.

2005-39. You can find Rev. Proc. 2005-39 on page 82 of

Purpose of form. Use Form 943 to report federal

Internal Revenue Bulletin 2005-28 at

income tax withheld and employer and employee social

irs-irbs/irb05-28.pdf.

security and Medicare taxes on wages paid to

farmworkers.

Social security wage base for 2006. Stop withholding

social security tax after an employee reaches the social

If you have household employees working in your

security wage base for taxable wages. See What’s New

private home on your farm operated for a profit, they are

in Pub. 51 (Circular A), Agricultural Employer’s Tax

not considered to be farm employees. To report social

Guide, for the 2006 social security wage base.

security, Medicare, and federal income tax withholding on

the wages of household employees, you may either:

•

Reminders

File Schedule H (Form 1040), Household Employment

Taxes, with your Form 1040 or

Correcting Form 943. If you discover an error on a

•

Include the wages with your farm employees’ wages

previously filed Form 943, make the correction using

on Form 943.

Form 943 for the year in which you discovered the error

If you paid wages to a household employee in a home

and attach Form 941c, Supporting Statement to Correct

Information. For example, in October 2005, you discover

that is not on a for-profit farm, you must report the taxes

that you underreported $10,000 in social security and

on Schedule H. If you paid wages to other nonfarm

workers, do not report these on Form 943. Report them

Medicare wages on your 2004 Form 943. Correct the

error by showing $1,530 (15.3% × $10,000) on line 8 of

on Form 941, Employer’s Quarterly Federal Tax Return.

See Pub. 926, Household Employer’s Tax Guide, for

your 2005 Form 943 and attaching a completed Form

more information about household employees.

941c. For details, see Line 8 — Adjustment to taxes on

page 3.

Who must file. File Form 943 if you paid wages to one

Electronic payment. Now, more than ever before,

or more farmworkers and the wages were subject to

businesses can enjoy the benefits of paying their federal

social security and Medicare taxes or federal income tax

taxes electronically. Whether you rely on a tax

withholding under the tests discussed below. For

professional or handle your own taxes, IRS offers you

definitions of farmworkers and wages, see Pub. 51

convenient programs to make it easier.

(Circular A), Agricultural Employer’s Tax Guide.

Spend less time and worry on taxes and more time

The $150 test or the $2,500 test. All cash wages that

running your business. Use Electronic Federal Tax

you pay to farmworkers are subject to social security and

Payment System (EFTPS) to your benefit.

Medicare taxes and federal income tax withholding for

any calendar year that you meet either of these tests:

For EFTPS, visit or call EFTPS

•

You pay an employee cash wages of $150 or more in

Customer Service at 1-800-555-4477.

a year for farmwork.

•

Use the electronic options available from IRS and

The total (cash and noncash) wages that you pay to all

make paying taxes easier.

farmworkers is $2,500 or more.

How to get forms and publications. You can get most

If the $2,500-or-more test for the group is not met, the

IRS forms and publications by accessing the IRS website

$150-or-more test for an individual still applies.

at or by calling the IRS at 1-800-TAX-FORM

Exceptions. Special rules apply to certain

(1-800-829-3676).

hand-harvest laborers who receive less than $150 in

Telephone help. You can call the IRS toll free at

annual cash wages. For more information, see section 4

1-800-829-4933 to order FTD coupons (Forms 8109) and

of Pub. 51 (Circular A).

for answers to your questions about completing Form

943, tax deposit rules, or obtaining an employer

When to file. For 2005, file Form 943 by January 31,

identification number (EIN).

2006. However, if you made deposits on time in full

payment of the taxes due for the year, you may file the

Photographs of Missing Children

return as late as February 10, 2006.

The Internal Revenue Service is a proud partner with the

Final return. If you stop paying wages during the year

National Center for Missing and Exploited Children.

and do not expect to pay wages again, file a final return

Photographs of missing children selected by the Center

for 2005. Be sure to mark the box above line 1 on the

may appear in instructions on pages that would otherwise

form indicating that you do not have to file returns in the

Cat. No. 25976L

Instructions For Form 943 - Employer'S Annual Federal Tax Return For Agricultural Employees - 2005

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