Header
Nombre (name as shown on Form 943), Número de identificación del empleador (EIN) and Año Natural (calendar year).
943-A
Agricultural Employer's Record of Federal Tax Liability (Spanish Version)
- Agency
- IRS
- Revision
- Rev. 12-2024
- Fillable fields
- 382
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 943-A (sp): Spanish Agricultural Employer's Record of Federal Tax Liability
Form 943-A (sp) is the IRS Spanish version of Form 943-A, Agricultural Employer's Record of Federal Tax Liability. Its Spanish title is "Registro de la Obligación Tributaria Federal del Empleador Agropecuario," and every label is in Spanish. The English edition is Form 943-A.
The form says to file it with Form 943 or Form 943-X, and it points to www.irs.gov/Form943ASP for instructions and the latest information. It says it is completed by a semiweekly schedule depositor, or by an employer that became one because its accumulated tax liability in a given month was $100,000 or more. It records tax liability, not deposits, because the IRS gets deposit information from electronic funds transfers. The IRS About page says agricultural employers who deposit withheld income tax and Social Security and Medicare taxes on a semiweekly schedule use it to report their tax liability.
This edition is printed as Rev. diciembre de 2024 (Rev. 12-2024). The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form 943-A (sp)
Page 1: January to June
A numbered space for each day of enero through junio, headed "Obligación Tributaria para" each month, with each month's total on lines A to F.
Page 2: July to December
The same daily spaces for julio through diciembre, with each month's total on lines G to L.
Line M: total for the year
Line M adds lines A to L. The form says the total has to equal the amount on line 13 of Form 943.
Notes on page 1
Above the grid, the form says to enter tax liability, not deposits, and not to change the current year liability for adjustments reported on any Forms 943-X.
How to fill out Form 943-A (sp)
- 1
Name, EIN and year
Enter the name as it appears on Form 943 and the EIN. The instructions say they match the attached Form 943 or 943-X, and the calendar year is the year of that return.
- 2
Enter liability by payday
The instructions say each liability goes on the date wages were paid, not the date it accrued or was deposited. Wages for a period ending December 31, 2024, paid on January 6, 2025, go on January line 6 of the 2025 form.
- 3
Monthly totals
Add the daily entries for each month and enter the totals on lines A to L.
- 4
Line M
Add lines A to L on line M. The form says it equals line 13 of Form 943.
- 5
Form 943, line 17
The instructions say that when Form 943-A is used, Form 943, line 17 is not completed, and the semiweekly schedule depositor box above line 17 is checked.
Why fill Form 943-A on indox
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Where it goes, timing and corrections
File with Form 943
The form says "Preséntelo con el Formulario 943 o con el Formulario 943-X" (file it with Form 943 or Form 943-X). The instructions say its due date is the due date of that Form 943.
Liability, not deposits
The form says to enter tax liability, not deposits made, because the IRS gets deposit information from electronic funds transfers.
Averaged FTD penalty
The instructions say that if a semiweekly depositor does not properly complete and file Form 943-A with Form 943, the IRS may propose an "averaged" failure-to-deposit (FTD) penalty.
Amended Form 943-A
After an FTD penalty, the instructions describe an amended Form 943-A with "Amended" written at the top, sent to the address in the penalty notice or filed with Form 943-X.
Instructions
The Spanish form points to www.irs.gov/Form943ASP. The instructions linked on this page are the English Instructions for Form 943-A, revised December 2025.
Related forms
943-A
Agricultural Employer's Record of Federal Tax Liability
382 fields, 2 pages
943
Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version)
109 fields, 3 pages
943-X
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version)
321 fields, 6 pages
943
Employer's Annual Federal Tax Return for Agricultural Employees
109 fields, 3 pages
943-X
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
321 fields, 6 pages
Who files Form 943-A (sp)?
An agricultural employer completes it and files it with Form 943 or Form 943-X, which go to the IRS. The header asks for the employer's name as shown on Form 943 and the employer identification number (EIN).
Official sources and the blank
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Questions about Form 943-A
What language is Form 943-A (sp) in?
Spanish. Every label and note is in Spanish. The English edition is Form 943-A.
Who files Form 943-A (sp)?
Agricultural employers that are semiweekly schedule depositors, including monthly depositors that became semiweekly after accumulating $100,000 or more of liability, the form and instructions say.
Are deposits entered on the form?
No. The form says to enter tax liability, not deposits made. The IRS gets deposit information from electronic funds transfers.
Which date is used for each entry?
The instructions say the date wages were paid to employees, not the date payroll liabilities accrued or deposits were made.
What does line M have to match?
The form says the total of lines A to L on line M has to equal the amount on line 13 of Form 943.
Is the form needed for a small yearly liability?
The instructions say not to complete Form 943-A if net tax liability for the year on Form 943, line 13 is less than $2,500.