943

Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version)

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 (sp): Spanish Version of the Annual Federal Tax Return for Agricultural Employees

Form 943 (sp) is the Spanish version of the 2025 Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. The PDF is in Spanish, under the title "Declaración del Impuesto Federal Anual del Empleador de Empleados Agropecuarios", and it points to www.irs.gov/Form943SP for instructions and the latest information. The English Instructions for Form 943 name Form 943 (sp) among the Spanish-language versions available for employers and employees.

The IRS About page says the form 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. Page 1 reports the number of farmworkers, Social Security and Medicare wages and taxes, Additional Medicare Tax withholding, federal income tax withheld, deposits and the balance due or overpayment. Page 2 holds the monthly tax liability record, the third-party designee and the signature, and the last page is Form 943-V, the payment voucher.

The English edition is the 2025 Form 943. The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Form 943 (sp): Spanish Version of the Annual Federal Tax Return for Agricultural Employees, as printed by IRS

What's on Form 943 (sp)

Header

EIN, legal and trade names, address with foreign address fields, a box for a changed address, a box for no future returns, and the aggregate filer boxes.

Lines 1 to 9: wages and taxes

Line 1 counts farmworkers in the pay period that includes March 12, 2025. Lines 2 to 8 cover Social Security wages at 12.4%, Medicare wages at 2.9%, Additional Medicare Tax withholding at 0.9% and income tax withheld.

Lines 10 to 16: totals and balance

Current year adjustments, the research payroll tax credit with Form 8974 attached, deposits made for 2025, the balance due, and an overpayment to apply or refund with direct deposit fields.

Line 17: monthly liability

Boxes 17a to 17l for January to December and a total on 17m, with boxes for semiweekly and monthly schedule depositors above them.

Designee and signature

A third-party designee with a 5-digit PIN, the signature under penalties of perjury with name, title, date and phone, and the paid preparer section.

Form 943-V

The payment voucher, with boxes for the EIN, the amount paid and the business name and address, plus Spanish instructions on when to use it.

How to fill out Form 943 (sp)

  1. 1

    Header

    Enter the EIN, legal name, trade name if any and address. Check the boxes for a new address, no future returns or aggregate filing only if they apply.

  2. 2

    Line 1

    Enter the number of agricultural employees during the pay period that includes March 12, 2025.

  3. 3

    Lines 2 to 9

    Enter the wages, multiply by the printed rates (0.124, 0.029 and 0.009), enter federal income tax withheld, and add lines 3, 5, 7 and 8 on line 9.

  4. 4

    Lines 10 to 16

    Enter adjustments and the credit, subtract to reach line 13, enter 2025 deposits on line 14, then the balance due on line 15 or the overpayment on line 16 with apply or refund checked.

  5. 5

    Line 17 or Form 943-A

    The form says that if line 13 is less than $2,500, neither line 17 nor Form 943-A is completed. Semiweekly depositors complete Form 943-A. Monthly depositors complete line 17, and 17m equals line 13.

  6. 6

    Designee and sign

    Answer yes or no for a third-party designee, then the signer prints their name and title, signs, dates and adds a daytime phone number.

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Due date, where to send it and payment

Due date

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

Where to send it

The instructions encourage electronic filing. Paper returns without a payment go to Kansas City, MO 64999-0008 or Ogden, UT 84201-0008 by state; employers with no legal residence or principal place of business in any state, including employers in Puerto Rico, use Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. With a payment: Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200.

Paying with the return

Form 943-V says to pay with the return only if line 13 is less than $2,500 and paid in full with a timely return, or as a monthly depositor under the accuracy of deposits rule. Otherwise payment is made by EFT.

Check or money order

The voucher says to make it payable to "United States Treasury", write the EIN, "Formulario 943" and "2025" on it, send no cash, and not staple the voucher or payment to the return.

Paying by EFT

The voucher says that when the balance is paid by EFT, the return goes to the "without a payment" address and Form 943-V is not filed.

Related forms

Who files Form 943 (sp)?

  • Employers of farmworkers

    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.

  • Aggregate return filers

    A box for aggregate filers only lets a section 3504 agent, a certified professional employer organization (CPEO) or another third party identify itself.

  • Employers that stop filing

    A box on page 1 is checked when the employer does not have to file this return in the future.

  • Not for nonfarm workers

    The English instructions say wages paid to nonfarm workers are not reported on Form 943, but on Form 941 or Form 944.

  • Who receives it

    The IRS. The English instructions encourage electronic filing and give paper addresses by state and by whether a payment is included.

The agricultural employer, or a third party filing an aggregate return, completes it and sends it to the IRS. Farmworkers do not file it.

Official sources and the blank

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Questions about Form 943

What language is Form 943 (sp) in?

The PDF is in Spanish. The IRS lists it as the Spanish Version of the 2025 Form 943. This page describes it in English.

Is there an English edition?

Yes. The 2025 Form 943 is the English edition of the same return.

Where are the instructions?

The PDF points to www.irs.gov/Form943SP for instructions and the latest information. This page links the IRS Instructions for Form 943, which are in English.

When is line 17 completed?

The form says monthly schedule depositors complete line 17. Semiweekly depositors complete Form 943-A instead, and neither is completed if line 13 is less than $2,500.

When is the 2025 Form 943 due?

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

Can I fill out Form 943 (sp) online?

Yes. The PDF can be filled out in the browser on this page and downloaded without an account.