Preparing Your Tax Return(s) and Information Returns
Employment Taxes
Form 943 Employers Annual Tax Return For Agricultural
Employees
You must file Form
943 for each calendar year beginning
with the first year you pay $2,500 or more for farmwork or you employ
a farmworker who meets the $150 test. Do not report these wages
on Form 941.
When to file: Send Form 943, with payment of any taxes due
that are not required to be deposited, to the IRS by January 31
following the year for which the return is filed (or February 10
if the tax was timely deposited in full). Please note that there
may be different addresses for filing returns, depending on whether
you file with or without a payment.
Where
to File
Important References
Publication
51 Circular A, Agricultural
Employer's Tax Guide
Form
943
Employers Annual Tax Return for Agricultural Employees