File Form 943 — Annual Federal Tax Return for Agricultural Employees

Report Social Security, Medicare, and withheld income tax on farm wages for the year.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year (a person reviews and files every return). Currently in preview — data collection is live and e-file is in progress.

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Return

Tax year

Third-party payer

Spanish-language form (Formulario 943 (sp))Address changed since the last returnI don't have to file returns in the future

Taxes and wages

1. Number of agricultural employees

2. Total cash wages subject to Social Security tax

3. Social Security tax

4. Total cash wages subject to Medicare tax

5. Medicare tax

6. Cash wages subject to Additional Medicare Tax withholding

7. Additional Medicare Tax withholding

8. Federal income tax withheld

Total taxes before adjustments

Current year's adjustments

Total taxes after adjustments

Qualified small business payroll tax credit (Form 8974)

Total taxes after adjustments and credits (required)

Total deposits for the year

Balance due or overpayment

Deposit schedule

Depositor status

Form 8974

The qualified small business payroll tax credit for increasing research activities, carried from the income tax return that elected it. File one per employer — more than one means you are an aggregate filer, and the IRS also wants Schedule R.

Include Form 8974

Schedule R (Form 943)

A CPEO or section 3504 agent files one line per client, then a subtotal and a total. The filer type here must match the one on the return itself.

Include Schedule R (Form 943)

Payment record

Pay the balance due by electronic funds withdrawal when the return is filed. A single withdrawal cannot exceed $2,500 — pay a larger balance through EFTPS.

Include Payment record

Form 9465 — installment agreement

Ask to pay the balance due in monthly installments. We prepare the Form 9465 and attach it to the return as a PDF.

Request an installment agreement

Final payroll information

When a business stops paying wages, the IRS wants to know who keeps the payroll records and where.

Include Final payroll information

Transfer of business

File this alongside a final return when the business was sold or merged rather than simply closed.

Include Transfer of business