Department of the Treasury
Internal Revenue Service
Instructions for Form 943
Employer’s Annual Federal Tax Return for Agricultural Employees
information, see Disregarded entities and qualified subchapter
Section references are to the Internal Revenue Code unless
S subsidiaries in Pub. 15 (Circular E), Employer’s Tax Guide.
How to get forms and publications. You can get most IRS
forms and publications by visiting the IRS website at IRS.gov or
Qualified employer’s social security tax credit. Qualified
by calling the IRS at 1-800-TAX-FORM (1-800-829- 3676).
employers are allowed a credit for their share (6.2%) of social
Telephone help. You can call the IRS Business and Specialty
security tax on wages paid to qualified employees after March
Tax Line toll free at 1-800-829-4933 on Monday through Friday
18, 2010, and before April 1, 2010. See the instructions for lines
for answers to your questions about completing Form 943, tax
13c – 13d on page 4.
deposit rules, or obtaining an employer identification number
Qualified employer’s social security tax exemption.
Qualified employers are allowed an exemption for their share
(6.2%) of social security tax on wages paid to qualified
Photographs of Missing Children
employees after March 31, 2010, and before January 1, 2011.
See the instructions for lines 7a – 7c on page 3.
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
COBRA premium assistance credit. The credit for COBRA
Photographs of missing children selected by the Center may
premium assistance payments applies to premiums paid for
appear in instructions on pages that would otherwise be blank.
employees involuntarily terminated between September 1,
You can help bring these children home by looking at the
2008, and May 31, 2010, and to premiums paid for up to 15
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
months. See COBRA premium assistance payments on page 4.
you recognize a child.
Social security wage base for 2011. The maximum amount
of wages subject to the social security tax for 2011 is available
in Publication 51 (Circular A), Agricultural Employer’s Tax
Purpose of form. Use Form 943 to report federal income tax
Electronic deposit requirement. The IRS has issued
withheld and employer and employee social security and
proposed regulations under section 6302 which provide that
Medicare taxes on wages paid to farmworkers.
beginning January 1, 2011, you must deposit all depository
If you have household employees working in your private
taxes (such as employment tax, excise tax, and corporate
home on your farm operated for a profit, they are not
income tax) electronically using the Electronic Federal Tax
considered to be farm employees. To report social security,
Payment System (EFTPS). Under these proposed regulations,
Medicare, and federal income tax withholding on the wages of
which are expected to be finalized by December 31, 2010,
household employees, you may either:
Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot
be used after December 31, 2010. For more information about
File Schedule H (Form 1040), Household Employment
EFTPS or to enroll in EFTPS, visit the EFTPS website at
Taxes, with your Form 1040, or
, or call 1-800-555-4477. You can also get Pub.
Include the wages with your farm employees’ wages on Form
966, The Secure Way to Pay Your Federal Taxes.
If you paid wages to a household employee in a home that is
not on a for-profit farm, you must report the taxes on Schedule
Correcting a previously filed Form 943. If you discover an
H (Form 1040). If you paid wages to other nonfarm workers, do
error on a previously filed Form 943, make the correction using
not report these on Form 943. Taxes on wages paid to nonfarm
Form 943-X, Adjusted Employer’s Annual Federal Tax Return
workers are reported on Form 941/941-SS, Employer’s
for Agricultural Employees or Claim for Refund. Form 943-X is
QUARTERLY Federal Tax Return, or Form 944/944-SS,
filed separately from Form 943. For more information, see
Employer’s ANNUAL Federal Tax Return. See Pub. 926,
section 9 of Pub. 51 (Circular A), Agricultural Employer’s Tax
Household Employer’s Tax Guide, for more information about
Guide, or visit the IRS website at IRS.gov and enter the
keywords Correcting Employment Taxes.
Who must file. File Form 943 if you paid wages to one or
Paid preparers must sign Form 943. Paid preparers must
more farmworkers and the wages were subject to social
complete and sign the paid preparer’s section of Form 943.
security and Medicare taxes or federal income tax withholding
Employer’s liability. Employers are responsible to ensure
under the tests discussed below. For more information on
that tax returns are filed and deposits and payments are made,
farmworkers and wages, see Pub. 51 (Circular A).
even if the employer contracts with a third party. The employer
remains liable if the third party fails to perform a required action.
The $150 test or the $2,500 test. All cash wages that you pay
to farmworkers are subject to social security and Medicare
Credit or debit card payments. Employers can pay the
taxes and federal income tax withholding for any calendar year
balance due shown on Form 943 by credit or debit card. Do not
that you meet either of the tests listed below.
use a credit or debit card to make federal tax deposits. For
more information on paying your taxes with a credit or debit
You pay an employee cash wages of $150 or more in a year
card, visit the IRS website at
Disregarded entities and qualified subchapter S
The total (cash and noncash) wages that you pay to all
subsidiaries (QSubs). The IRS has published final
farmworkers is $2,500 or more.
regulations section 301.7701(c)(2)(iv) under which QSubs and
eligible single-owner disregarded entities are treated as
If the $2,500-or-more test for the group is not met, the
separate entities for employment tax purposes. For more
$150-or-more test for an individual still applies.
Cat. No. 25976L