943

Employer's Annual Federal Tax Return for Agricultural Employees

Agency
IRS
Revision
2025
Fillable fields
109
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 943 online
Page 1 of form 943

Form 943: Employer's Annual Federal Tax Return for Agricultural Employees

Form 943 is the Employer's Annual Federal Tax Return for Agricultural Employees. The IRS About page says to file it if wages were paid to one or more farmworkers and the wages were subject to federal income, Social Security, and Medicare taxes. This page holds the 2025 form.

The return reports the number of agricultural employees in the pay period that includes March 12, 2025, wages subject to social security and Medicare taxes and the tax on them, Additional Medicare Tax withholding and federal income tax withheld for the year. It then subtracts any qualified small business payroll tax credit for increasing research activities, compares the total with deposits and shows a balance due or an overpayment. Page 2 holds the monthly summary of federal tax liability, the third-party designee, the signature and the paid preparer section.

The PDF also includes Form 943-V, the payment voucher. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 943

Header

EIN, name, trade name and address, boxes for an address change and for a final return, and the Aggregate Return Filers Only section.

Lines 1 to 8

Number of agricultural employees, wages subject to social security and Medicare taxes and the tax on each, wages subject to Additional Medicare Tax withholding and that tax, and federal income tax withheld.

Lines 9 to 13

Total taxes before adjustments, current year's adjustments, total after adjustments, the research payroll tax credit from Form 8974, and total taxes after adjustments and nonrefundable credits.

Lines 14 to 16

Total deposits for 2025, balance due, or an overpayment with a choice to apply it to the next return or send a refund, plus the routing number, account type and account number.

Line 17

Monthly Summary of Federal Tax Liability, January through December, with a total on line 17m that the form says equals line 13.

Sign-off and Form 943-V

Third-Party Designee, the signature and Paid Preparer Use Only sections on page 2, and the Form 943-V payment voucher.

How to fill out Form 943

  1. 1

    Header

    Enter the EIN, name and address. The instructions say not to use an SSN or ITIN and to enter the business (legal) name used when applying for the EIN. Check the final return box if no future returns will be filed.

  2. 2

    Line 1

    Enter the number of agricultural employees on the payroll in the pay period that included March 12, 2025. The instructions leave out household employees, employees in nonpay status, pensioners and active members of the U.S. Armed Forces.

  3. 3

    Lines 2 to 8

    Enter wages subject to social security tax and multiply by 12.4% (0.124), wages subject to Medicare tax and multiply by 2.9% (0.029), Additional Medicare Tax withholding at 0.9% (0.009), and the federal income tax withheld.

  4. 4

    Lines 9 to 13

    Add lines 3, 5, 7 and 8, enter any adjustment for fractions of cents or third-party sick pay on line 10, and subtract the Form 8974 credit on line 12. The instructions say line 13 can't be less than zero.

  5. 5

    Lines 14 to 16

    Enter total deposits. If line 13 is more, the difference goes on line 15. If line 14 is more, enter the overpayment on line 16a and check one box on line 16b. The instructions say never to make entries on both lines 15 and 16a.

  6. 6

    Line 17 or Form 943-A, then sign

    The form says not to complete line 17 or Form 943-A if line 13 is less than $2,500. Otherwise monthly schedule depositors complete line 17 and semiweekly schedule depositors complete Form 943-A. Then sign and date page 2.

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Deadline, where to send it and payment

Due date

The instructions say to file the 2025 Form 943 by February 2, 2026, or by February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.

Every year until a final return

The instructions say that after the first Form 943, a return is filed for each year, even with no taxes to report, until a final return is filed.

Where to send it

Electronic filing is encouraged. Without a payment, the instructions list Kansas City, MO 64999-0008 or Ogden, UT 84201-0008 by state. With a payment: Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200.

Deposits

The instructions say that if line 13 is less than $2,500 for the year, the tax can be paid with a timely filed return. At $2,500 or more, deposits are made by EFT on a monthly or semiweekly schedule.

Paying a balance due

The instructions list EFT, credit card, debit card, check, money order or EFW for line 15 when deposits weren't required. A check or money order is payable to "United States Treasury" and sent with Form 943-V.

Forms W-2 and W-3

The instructions say Forms W-2 go to employees, and Copy A with Form W-3 to the SSA, by February 2, 2026. Lines 2, 4 and 8 of Form 943 should agree with the matching Form W-3 boxes.

Related forms

Who files Form 943?

  • Agricultural employers

    The instructions say Form 943 is filed by an employer that paid wages to one or more farmworkers when the wages were subject to federal income tax withholding or social security and Medicare taxes under the $150 test or the $2,500 test.

  • The $150 and $2,500 tests

    The instructions describe two tests: an employee paid cash wages of $150 or more in a year for farmwork, or total cash and noncash wages of $2,500 or more paid to all farmworkers.

  • Aggregate return filers

    A section 3504 agent, certified professional employer organization (CPEO) or other third party filing an aggregate Form 943 checks one box in the Aggregate Return Filers Only section. Agents and CPEOs attach Schedule R (Form 943).

  • Who signs

    The instructions list the owner of a sole proprietorship, a principal officer of a corporation, a responsible partner, member or officer, the owner of a single-member LLC, the fiduciary of a trust or estate, or an agent with a valid power of attorney.

  • Not for nonfarm workers

    The instructions say wages paid to other nonfarm workers go on Form 941 or Form 944, not Form 943. Household employees in a private home on a for-profit farm can be reported on Schedule H (Form 1040) or included on Form 943.

Form 943 is filed by agricultural employers, or by third parties filing aggregate returns for them. Farmworkers do not file it.

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Questions about Form 943

Who files Form 943?

The About page says it is filed by an employer that paid wages to one or more farmworkers when the wages were subject to federal income, Social Security, and Medicare taxes.

When is the 2025 Form 943 due?

The instructions say February 2, 2026, or February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.

What are the $150 and $2,500 tests?

The instructions say cash wages to farmworkers are covered for a year if an employee is paid $150 or more in cash wages for farmwork, or if total cash and noncash wages to all farmworkers are $2,500 or more.

How are H-2A workers reported?

The instructions say compensation of $600 or more paid to H-2A visa workers goes in box 1 of Form W-2, but compensation for agricultural labor under the visa isn't subject to social security and Medicare taxes and stays off lines 2, 4 and 6.

Line 17 or Form 943-A?

Neither if line 13 is less than $2,500. Otherwise the form says monthly schedule depositors complete line 17 and semiweekly schedule depositors complete Form 943-A.

How is a filed Form 943 corrected?

The instructions say errors on a previously filed Form 943 are corrected on Form 943-X, which is filed separately from Form 943.

Can a refund be direct deposited?

Yes. The instructions say the IRS now issues Form 943 refunds by direct deposit using lines 16c to 16e, or the overpayment can be applied to the next return on line 16b.