Form 943

Employer's Annual Tax Return for Agricultural Employees

What Form 943 is for

Form 943 reports federal income tax withheld and Social Security and Medicare tax for agricultural employees. It is annual rather than quarterly, which is the main practical difference from Form 941. An employer with both farm and non-farm employees files both: 943 for the farm payroll and 941 for the rest. The tests that decide whether farm wages are subject to employment tax at all are their own - based on cash wages paid to a worker in the year, and on total farm labour expenditure.

Who files it

Employers who paid wages to one or more farmworkers
Employers whose farm wages were subject to Social Security, Medicare or income tax withholding
Filed in addition to Form 941 where the same business also has non-agricultural employees

Schedules that attach to it

Form 943-A

Agricultural Employer's Record of Federal Tax Liability

Attached by semiweekly schedule depositors - the 943 equivalent of Schedule B.

Schedule R (Form 943)

Allocation Schedule for Aggregate Form 943 Filers

Filed by an aggregate filer to allocate the return across the clients it files for.

Deposit schedule

Whether you deposit monthly or semiweekly depends on your lookback period, not on this form. Publication 15 (Circular E) sets the rule, and it is worth checking each year - the schedule can change when your liability does.

IRS Publication 15

Common questions

Can one business file both Form 943 and Form 941?

Yes, and it is common. Farm payroll goes on 943 annually; any non-farm employees go on 941 quarterly. The two do not overlap.

How do I correct a Form 943?

With Form 943-X, the Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund.