2 0 09
Department of the Treasury
Internal Revenue Service
Instructions for Form 943
Employer’s Annual Federal Tax Return for Agricultural Employees
gov or by calling the IRS at 1-800-TAX-FORM
Section references are to the Internal Revenue Code unless
Telephone help. You can call the IRS Business and Specialty
Tax Line toll free at 1-800-829-4933 on Monday through Friday
COBRA premium assistance payments credit. Employers
to order FTD coupons (Forms 8109) and for answers to your
who make COBRA premium assistance payments for
questions about completing Form 943, tax deposit rules, or
assistance eligible individuals are allowed a credit for the
obtaining an employer identification number (EIN).
payments on Form 943. See Line 13a — COBRA premium
Photographs of Missing Children
assistance payments on page 3.
Social security wage base for 2010. The maximum amount
The Internal Revenue Service is a proud partner with the
of wages subject to the social security tax for 2010 is $106,800,
National Center for Missing and Exploited Children.
the same amount as for 2009. Stop withholding social security
Photographs of missing children selected by the Center may
tax after an employee reaches this amount.
appear in instructions on pages that would otherwise be blank.
You can help bring these children home by looking at the
New Employment Tax Adjustment Process in 2009. If you
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
discover an error on a previously filed Form 943, make the
you recognize a child.
correction using new Form 943-X, Adjusted Employer’s Annual
Federal Tax Return for Agricultural Employees. Form 943-X is a
stand-alone form, meaning taxpayers can file Form 943-X when
an error is discovered, rather than waiting until the end of the
Purpose of form. Use Form 943 to report federal income tax
year. For more information, get the instructions for Form 943-X
withheld and employer and employee social security and
or visit the IRS website at , click on the Businesses
Medicare taxes on wages paid to farmworkers.
tab, select Employment Taxes and click on the link for
Correcting Employment Taxes.
If you have household employees working in your private
home on your farm operated for a profit, they are not
considered to be farm employees. To report social security,
Medicare, and federal income tax withholding on the wages of
Paid preparers are required to sign Form 943. A paid
household employees, you may either:
preparer must sign Form 943 and provide the information
File Schedule H (Form 1040), Household Employment
requested in the “Paid Preparer’s Use Only” section if the
Taxes, with your Form 1040 or
preparer was paid to prepare Form 943 and is not an employee
Include the wages with your farm employees’ wages on
of the filing entity. The preparer must give you a copy of the
return in addition to the copy to be filed with the IRS.
If you paid wages to a household employee in a home that is
Credit card payments. Employers can pay the balance due
not on a for-profit farm, you must report the taxes on Schedule
shown on Form 943 by credit card. Do not use a credit card to
H (Form 1040). If you paid wages to other nonfarm workers, do
make federal tax deposits. For more information on paying your
not report these on Form 943. Taxes on wages paid to nonfarm
taxes with a credit card, visit the IRS website at ,
workers are reported on Form 941/941-SS, Employer’s
click on Filings and Payments and select the taxpayer category
QUARTERLY Federal Tax Return, or Form 944/944-SS,
that applies to your situation.
Employer’s ANNUAL Federal Tax Return. See Pub. 926,
Household Employer’s Tax Guide, for more information about
Disregarded entities and qualified subchapter S
subsidiaries (QSubs). The IRS has published final
regulations (Treasury Decision 9356) under which QSubs and
Who must file. File Form 943 if you paid wages to one or
eligible single-owner disregarded entities are treated as
more farmworkers and the wages were subject to social
separate entities for employment tax purposes. For more
security and Medicare taxes or federal income tax withholding
information, see Disregarded entities and qualified subchapter
under the tests discussed below. For more information on
S subsidiaries in Pub. 15 (Circular E), Employer’s Tax Guide.
farmworkers and wages, see Pub. 51 (Circular A).
Electronic payment. Now, more than ever before, businesses
The $150 test or the $2,500 test. All cash wages that you pay
can enjoy the benefits of paying their federal taxes
to farmworkers are subject to social security and Medicare
electronically. Whether you rely on a tax professional or handle
taxes and federal income tax withholding for any calendar year
your own taxes, IRS offers you convenient programs to make
that you meet either of these tests:
paying taxes easier.
You pay an employee cash wages of $150 or more in a year
Spend less time and worry on taxes and more time running
The total (cash and noncash) wages that you pay to all
your business. Use Electronic Federal Tax Payment System
farmworkers is $2,500 or more.
(EFTPS) to your benefit. To learn more about EFTPS, visit
or call EFTPS Customer Service at
If the $2,500-or-more test for the group is not met, the
$150-or-more test for an individual still applies.
You may be required to use EFTPS. See How To
Exceptions. Special rules apply to certain hand-harvest
Deposit — Electronic deposit requirement (EFTPS) in
laborers who receive less than $150 in annual cash wages. For
section 7 of Pub. 51 (Circular A).
more information, see section 4 of Pub. 51 (Circular A).
How to get forms and publications. You can get most IRS
When to file. For 2009, file Form 943 by February 1, 2010.
forms and publications by visiting the IRS website at
However, if you made deposits on time in full payment of the
Cat. No. 25976L