If you want more in-depth information about payroll tax
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,
social security tax, and Medicare tax. You must also
withhold Additional Medicare Tax from wages you pay to
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
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
Instructions for Form 943 (2016)