Instructions For Form 943 - 2016


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
Social security wage base for 2017. The maximum
unless otherwise noted.
amount of wages subject to the social security tax for
2017 will be discussed in the December 2016 revision of
Future Developments
Pub. 51.
For the latest information about developments related to
COBRA premium assistance credit. Effective for tax
Form 943 and its instructions, such as legislation enacted
periods beginning after December 31, 2013, the credit for
after they were published, go to
COBRA premium assistance payments can't be claimed
What's New
on Form 943. Instead, after filing your Form 943, file Form
943-X, Adjusted Employer's Annual Federal Tax Return
Social security and Medicare tax for 2016. The social
for Agricultural Employees or Claim for Refund, to claim
security tax rate is 6.2% each for the employee and
the COBRA premium assistance credit. Filing a Form
employer, unchanged from 2015. The social security
943-X before filing a Form 943 for the year may result in
wage base limit is $118,500, unchanged from 2015.
errors or delays in processing your Form 943-X. For more
The Medicare tax rate is 1.45% each for the employee
information, visit and enter “COBRA” in the
and employer, unchanged from 2015. There is no wage
search box.
base limit for Medicare tax.
If you're entitled to claim the COBRA premium
New filing due date for 2016 Forms W-2, W-3, and
assistance credit, but aren't otherwise required to
1099-MISC. Both paper and electronically filed 2016
file Form 943, file a Form 943 with -0- entered on
Forms W-2 and W-3 must be filed with the Social Security
line 15 before filing a Form 943-X to claim the credit.
Administration (SSA) by January 31, 2017. Both paper
If you change your business name, business ad-
and electronically filed 2016 Forms 1099-MISC that report
dress, or responsible party. Notify the IRS
nonemployee compensation must be filed with the IRS by
immediately if you change your business name, business
January 31, 2017.
address, or responsible party.
Work opportunity tax credit for qualified tax-exempt
Write to the IRS office where you file your returns (using
organizations hiring qualified veterans extended.
the Without a payment address under Where To File,
The work opportunity tax credit is now available for
later) to notify the IRS of any business name change. See
eligible unemployed veterans who begin work after
Pub. 1635 to see if you need to apply for a new EIN.
December 31, 2014, and before January 1, 2020.
Complete and mail Form 8822-B to notify the IRS of a
Qualified tax-exempt organizations that hire eligible
business address or responsible party change. Don't mail
unemployed veterans can claim the work opportunity tax
Form 8822-B with your Form 943. For a definition of
credit against their payroll tax liability using Form 5884-C.
“responsible party” see the Form 8822-B instructions.
For more information, visit and enter “work
Correcting a previously filed Form 943. If you
opportunity tax credit” in the search box.
discover an error on a previously filed Form 943, make the
correction using Form 943-X. Form 943-X is filed
separately from Form 943. For more information, see
Additional Medicare Tax withholding. In addition to
section 9 of Pub. 51 or visit and enter “correcting
withholding Medicare tax at 1.45%, you must withhold a
employment taxes” in the search box.
0.9% Additional Medicare Tax from wages you pay to an
employee in excess of $200,000 in a calendar year.
Federal tax deposits must be made by electronic
You're required to begin withholding Additional Medicare
funds transfer (EFT). You must use EFT to make all
Tax in the pay period in which you pay wages in excess of
federal tax deposits. Generally, an EFT is made using the
$200,000 to an employee and continue to withhold it each
Electronic Federal Tax Payment System (EFTPS). If you
pay period until the end of the calendar year. Additional
don't want to use EFTPS, you can arrange for your tax
Medicare Tax is only imposed on the employee. There is
professional, financial institution, payroll service, or other
no employer share of Additional Medicare Tax. All wages
trusted third party to make electronic deposits on your
that are subject to Medicare tax are subject to Additional
behalf. Also, you may arrange for your financial institution
Medicare Tax withholding if paid in excess of the
to initiate a same-day wire payment on your behalf.
$200,000 withholding threshold.
EFTPS is a free service provided by the Department of
Treasury. Services provided by your tax professional,
For more information on what wages are subject to
financial institution, payroll service, or other third party
Medicare tax, see the chart, Special Rules for Various
may have a fee.
Types of Services and Payments, in section 15 of Pub. 15.
For more information on Additional Medicare Tax, visit
For more information on making tax deposits, see and enter “Additional Medicare Tax” in the search
section 7 of Pub. 51. To get more information about
Sep 29, 2016
Cat. No. 25976L


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