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.
on your farm operated for a profit, they are not
considered to be farm employees. To report social
security, Medicare, and income tax withholding on the
Household employees. Public Law 108-203 (“Social
wages of household employees, you may either:
Security Protection Act”) enacted March 2, 2004, clarified
File Schedule H (Form 1040), Household Employment
that domestic services provided on a farm operated for
Taxes, with your Form 1040 or
profit are nonfarm employment.
Include the wages with your farm employees’ wages
Social security wage base for 2005. Stop withholding
on Form 943.
social security tax after an employee reaches the social
security wage base for taxable wages. See What’s New
If you paid wages to a household employee in a home
in Pub. 51 (Circular A), Agricultural Employer’s Tax
that is not on a for-profit farm, you must report the taxes
Guide, for the 2005 social security wage base.
on Schedule H. If you paid wages to other nonfarm
workers, do not report these on Form 943. Report them
Electronic Filing and Payment
on Form 941, Employer’s Quarterly Federal Tax Return.
See Pub. 926, Household Employer’s Tax Guide, for
Now, more than ever before, businesses can enjoy the
more information about household employees.
benefits of filing and paying their taxes electronically.
Whether you rely on a tax professional or handle your
Who must file. File Form 943 if you paid wages to one
own taxes, IRS offers you convenient programs to make
or more farmworkers and the wages were subject to
social security and Medicare taxes or income tax
withholding under the tests discussed below. For
Spend less time and worry on taxes and more time
definitions of farmworkers and wages, see Pub. 51
running your business. Use e-file and Electronic Federal
(Circular A), Agricultural Employer’s Tax Guide.
Tax Payment System (EFTPS) to your benefit.
For e-file visit for additional information.
The $150 test or the $2,500 test. All cash wages that
For EFTPS, visit or call EFTPS
you pay to farmworkers are subject to social security and
Customer Service at 1-800-555-4477.
Medicare taxes and income tax withholding for any
Use the electronic options available from IRS and make
calendar year that you meet either of these tests:
filing and paying taxes easier.
You pay an employee cash wages of $150 or more for
Photographs of Missing Children
The total (cash and noncash) wages that you pay to
farmworkers is $2,500 or more.
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
If the $2,500-or-more test for the group is not met, the
Photographs of missing children selected by the Center
$150-or-more test for an individual still applies.
may appear in instructions on pages that would otherwise
Exceptions. Special rules apply to certain
be blank. You can help bring these children home by
hand-harvest laborers who receive less than $150 in
looking at the photographs and calling 1-800-THE-LOST
annual cash wages. For more information, see Pub. 51
(1-800-843-5678) if you recognize a child.
When to file. For 2004, file Form 943 by January 31,
2005. However, if you made deposits on time in full
You can call the IRS toll free at 1-800-829-4933 to order
payment of the taxes due for the year, you may file the
FTD coupons (Forms 8109) and for answers to your
return as late as February 10, 2005.
questions about completing Form 943, tax deposit rules,
Final return. If you stop paying wages during the year
or obtaining an employer identification number (EIN).
and do not expect to pay wages again, file a final return
for 2004. Be sure to mark the box above line 1 on the
How To Get Forms and Publications
form indicating that you do not have to file returns in the
You can get most IRS forms and publications by
future. If you later become liable for any of the taxes,
accessing the IRS website at or by calling
notify the IRS.
the IRS at 1-800-TAX-FORM (1-800-829-3676). See the
Forms W-2 and W-3. By January 31, 2005, give Form
Instructions for Forms W-2 and W-3 for details and other
W-2 to each employee who was working for you at the
end of 2004. If an employee stops working for you before
the end of the year, give him or her Form W-2 any time
after employment ends but no later than January 31 of
Purpose of form. Use Form 943 to report income tax
the following year. If the employee asks you for Form
withheld and employer and employee social security and
W-2, give him or her the completed form within 30 days
Medicare taxes on wages paid to farmworkers. If you
of the request or the last wage payment, whichever is
have household employees working in your private home
Cat. No. 25976L