Instructions For Form 943 - 2004 printable pdf download

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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.

on your farm operated for a profit, they are not

What’s New

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

it easier.

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

farmwork.

•

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.

(Circular A).

When to file. For 2004, file Form 943 by January 31,

Telephone Help

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

options.

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

General Instructions

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

later.

Cat. No. 25976L

Instructions For Form 943 - 2004

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