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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
Purpose of form. Use Form 943 to report federal income
tax withheld and employer and employee social security and
Medicare taxes on wages paid to farmworkers.
Social security wage base for 2008. Do not withhold
social security tax after an employee reaches $102,000 in
If you have household employees working in your private
social security wages. There is no limit on the amount of
home on your farm operated for a profit, they are not
considered to be farm employees. To report social security,
wages subject to Medicare tax.
Medicare, and federal income tax withholding on the wages
of household employees, you may either:
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 on
previously filed Form 943, make the correction using
Form 943 for the year in which you discovered the error and
If you paid wages to a household employee in a home
attach Form 941c, Supporting Statement to Correct
that is not on a for-profit farm, you must report the taxes on
Information. For example, in October 2007, you discover
Schedule H (Form 1040). If you paid wages to other
that you underreported $10,000 in social security and
nonfarm workers, do not report these on Form 943. Taxes
Medicare wages on your 2006 Form 943. Correct the error
by showing $1,530 (15.3% × $10,000) on line 8 of your 2007
on wages paid to nonfarm workers are reported on
Form 941/941-SS, Employer’s QUARTERLY Federal Tax
Form 943 and attaching a completed Form 941c. For
Return, or Form 944/944-SS, Employer’s ANNUAL Federal
details, see Line 8 — Adjustment to taxes on page 3.
Tax Return. See Pub. 926, Household Employer’s Tax
Guide, for more information about household employees.
Electronic payment. Now, more than ever before,
businesses can enjoy the benefits of paying their federal
Who must file. File Form 943 if you paid wages to one or
taxes electronically. Whether you rely on a tax professional
more farmworkers and the wages were subject to social
or handle your own taxes, IRS offers you convenient
security and Medicare taxes or federal income tax
programs to make paying taxes easier.
withholding under the tests discussed below. For more
information on farmworkers and wages, see Pub. 51
Spend less time and worry on taxes and more time
running your business. Use Electronic Federal Tax Payment
The $150 test or the $2,500 test. All cash wages that you
System (EFTPS) to your benefit. To learn more about
pay to farmworkers are subject to social security and
EFTPS, visit or call EFTPS Customer
Medicare taxes and federal income tax withholding for any
Service at 1-800-555-4477.
calendar year that you meet either of these tests:
You pay an employee cash wages of $150 or more in a
You may be required to use EFTPS. See How To
year for farmwork.
Deposit — Electronic deposit requirement (EFTPS) in
The total (cash and noncash) wages that you pay to all
section 7 of Pub. 51 (Circular A), Agricultural Employer’s
farmworkers is $2,500 or more.
If the $2,500-or-more test for the group is not met, the
How to get forms and publications. You can get most
$150-or-more test for an individual still applies.
IRS forms and publications by visiting the IRS website at
Exceptions. Special rules apply to certain hand-harvest
or by calling the IRS at 1-800-TAX-FORM
laborers who receive less than $150 in annual cash wages.
For more information, see section 4 of Pub. 51 (Circular A).
When to file. For 2007, file Form 943 by January 31, 2008.
Telephone help. You can call the IRS Business and
However, if you made deposits on time in full payment of the
Specialty Tax Line toll free at 1-800-829-4933 to order FTD
taxes due for the year, you may file the return as late as
coupons (Forms 8109) and for answers to your questions
February 11, 2008.
about completing Form 943, tax deposit rules, or obtaining
an employer identification number (EIN).
Final return. If you stop paying wages during the year
and do not expect to pay wages again, file a final return
for 2007. Be sure to mark the box above line 1 on the form
Photographs of Missing Children
indicating that you do not have to file returns in the future. If
you later become liable for any of the taxes, notify the IRS.
The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
Forms W-2 and W-3. By January 31, 2008, give Form W-2
Photographs of missing children selected by the Center may
to each employee who was working for you at the end
appear in instructions on pages that would otherwise be
of 2007. If an employee stops working for you before the
blank. You can help bring these children home by looking at
end of the year, give him or her Form W-2 any time after
the photographs and calling 1-800-THE-LOST
employment ends but no later than January 31 of the
(1-800-843-5678) if you recognize a child.
following year. If the employee asks you for Form W-2, give
Cat. No. 25976L