Form 943: Federal Tax Withholding From Agricultural Wages
What is a Form 943 for?
Federal law requires you take out certain taxes from your employees' pay. Each time you pay wages, you must withhold certain amounts for federal income tax, social security tax, and Medicare tax. IRS Form 943 reports the taxes you withheld from employees to the IRS.
Who needs a Form 943?
You will need to file the IRS 943 Form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding. If you’re not sure if your farmworkers wages were subject to these taxes, you can check with this test:
• You pay an employee cash wages of $150 or more in a year for farmwork.
• The total (cash and noncash) wages that you pay to all farmworkers is $2,500 or more.
If the $2,500-or-more test for the group isn't met, the $150-or-more test for an individual still applies.
Are there exceptions to who needs to fill out a 943 Form?
If you employ hand-harvest laborers and pay them less than $150 in annual cash wages, you do not need to fill out Form 943.
What information do you need when you fill out a Form 943?
The IRS form 943 can require many different pieces of information. It really depends on your tax situation. At the very least, you will need:
1. Your contact information such as phone number, full mailing address, etc.
2. Your business’ tax ID, also known as the Employer ID Number (EIN)
3. Your business’ financial records for the year, including employee wages
Is the Form 943 accompanied by other forms?
The form is sent quarterly and is not accompanied by any other forms unless otherwise specified.
What else do you need to send with a 943 Form?
The IRS 943 form generally does not require any supporting information such as receipts or proof of payment. If the IRS needs any additional information with your tax return, they will request it through mail.
When is a Form 943 due?
You must file Form 943 by February 1. However, if you made deposits on time in full payment of the taxes due for the year, you may file the return by February 10.
How do you fill out a Form 943?
The IRS 943 form can be filled out and filed in many different ways. If you wish, you can fill it and print it out using PDFfiller and send it in yourself.
Where do you send a Form 943?
Where you send a physical form depends on whether you include a payment with your return. If you are filing an amended return, send it to the “without a payment” address, even if a payment is included. The addresses for this can be found on the IRS instruction page for the 943 form.