Instructions For Form 943 - 2016 (Page 3 of 7) in pdf

If you want more in-depth information about payroll tax

electronically. Visit

for more

topics relating to Form 943, see Pub. 51 or visit IRS.gov

information on electronic filing.

and enter “employment taxes” in the search box.

When To File

Federal law requires you, as an employer, to withhold

For 2016, file Form 943 by January 31, 2017. However, if

certain taxes from your employees' pay. Each time you

you made deposits on time in full payment of the taxes

pay wages, you must withhold—or take out of your

due for the year, you may file the return by February 10,

employees' pay—certain amounts for federal income tax,

2017.

social security tax, and Medicare tax. You must also

withhold Additional Medicare Tax from wages you pay to

Final Return

an employee in excess of $200,000 in a calendar year.

If you stop paying wages during the year and don't expect

Under the withholding system, taxes withheld from your

to pay wages again, file a final return for 2016. Be sure to

employees are credited to your employees in payment of

mark the box above line 1 on the form indicating that you

their tax liabilities.

don't have to file returns in the future. Also attach a

statement to your return showing the name of the person

Federal law also requires you to pay any liability for the

keeping the payroll records and the address where these

employer's portion of social security tax and Medicare tax.

records will be kept. If you later restart paying wages, then

This portion of social security tax and Medicare tax isn't

resume filing Form 943.

withheld from employees.

Employer Identification Number (EIN)

If you have household employees working in your

If you don't have an EIN, you may apply for one online. Go

private home on your farm operated for a profit, they aren't

to IRS.gov and enter “EIN” in the search box. You may

considered to be farm employees. To report social

security tax, Medicare tax, Additional Medicare Tax, and

also apply for an EIN by faxing or mailing Form SS-4 to

federal income tax withholding on the wages of household

the IRS. If you haven't received your EIN by the due date

employees, you may either:

of Form 943, write "Applied For" and the date you applied

in this entry space.

File Schedule H (Form 1040) with your Form 1040, or

Forms W-2 and W-3

Include the wages with your farm employees' wages on

Form 943.

By January 31, 2017, give Form W-2 to each employee

who was working for you at the end of 2016. If an

If you paid wages to other nonfarm workers, don't

employee stops working for you before the end of the

report these on Form 943. Taxes on wages paid to

year, give him or her Form W-2 any time after employment

nonfarm workers are reported on Form 941 or 941-SS,

ends but no later than January 31, 2017. If the employee

Employer's QUARTERLY Federal Tax Return, or Form

asks you for Form W-2, give him or her the completed

944, Employer's ANNUAL Federal Tax Return. See Pub.

form within 30 days of the request or the last wage

926 for more information about household employees.

payment, whichever is later.

Who Must File

Compensation paid to H-2A visa holders. Report

compensation of $600 or more paid to foreign agricultural

File Form 943 if you paid wages to one or more

workers who entered the country on H-2A visas in box 1 of

farmworkers and the wages were subject to social

Form W-2. Compensation paid to H-2A workers for

security and Medicare taxes or federal income tax

agricultural labor performed in connection with H-2A visas

withholding under the tests discussed below. For more

isn't subject to social security and Medicare taxes, and

information on farmworkers and wages, see Pub. 51.

therefore shouldn't be reported as wages subject to social

The $150 Test or the $2,500 Test

security tax (line 2), Medicare tax (line 4), or Additional

Medicare Tax withholding (line 6) on Form 943, and

All cash wages that you pay to farmworkers are subject to

shouldn't be reported as social security wages (box 3) or

social security and Medicare taxes and federal income tax

Medicare wages (box 5) on Form W-2.

withholding for any calendar year for which you meet

either of the tests listed below.

An employer isn't required to withhold federal income

tax from compensation paid to an H-2A worker for

You pay an employee cash wages of $150 or more in a

agricultural labor performed in connection with this visa

year for farmwork.

unless the worker asks for withholding and the employer

The total (cash and noncash) wages that you pay to all

agrees. In this case, the worker must give the employer a

farmworkers is $2,500 or more.

completed Form W-4. Federal income tax withheld is

reported on Form 943, line 8, and in box 2 of Form W-2.

If the $2,500-or-more test for the group isn't met, the

These reporting rules apply when the H-2A worker

$150-or-more test for an individual still applies.

provides his or her taxpayer identification number (TIN) to

Exceptions. Special rules apply to certain

the employer. For the rules relating to backup withholding

hand-harvest laborers who receive less than $150 in

and reporting when the H-2A worker doesn't provide a

annual cash wages. For more information, see section 4

TIN, see the Instructions for Form 1099-MISC and the

of Pub. 51.

Instructions for Form 945.

After you file your first Form 943, you must file a return

Filing on paper forms. By January 31, 2017, send Copy

for each year, even if you have no taxes to report, until

A of all Forms W-2 with Form W-3, Transmittal of Wage

you file a final return. You’re encouraged to file Form 943

-3-

Instructions for Form 943 (2016)

Instructions For Form 943 - 2016 Page 3

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