Frequently Asked Questions
What is IRS Form 943?
Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, is specifically designed for employers who hire agricultural employees and are required to report and pay federal income tax and FICA (Social Security and Medicare) tax withheld from their employees.
Get detailed information about IRS Form 943.
Who must file Form 943?
The employers who paid wages to agricultural employees (farmworkers) are required to file Form 943. All cash wages that you pay to your employees are subject to federal income tax withholding and FICA taxes for any calendar year in which:
- You pay an employee cash wages of $150 or more in a year for agricultural employees (farmwork), or
- The total wages that you pay to all employees are $2,500 or more.
What are the changes to Form 943 for the 2025 Tax Year?
The IRS has announced several important updates to Form 943 for 2025, including
- Updated Social Security and Medicare tax limits
- A new section for aggregate return filers
- A direct deposit option for Form 943 refunds
- Mandatory electronic balance due payments
- Electronic access to Form 943 transcripts
- E-filing availability for Form 943-X
- New withholding rules for qualified overtime compensation
Check out our latest article to know more about the changes to Form 943.
When is the due date to file Form 943?
The due date to file Form 943 is January 31. If you made deposits on time, in full payment of the taxes for the year, you may have time to file Form 943 until
February 10.
Get more information on the 943 filing and tax deposit deadline for the 2025 tax year.
Who must file 943-A along with Form 943?
Form 943-A, Agricultural Employer's Record of Federal Tax Liability, is used to report employment tax liabilities. You are required to file Form 943-A with Form 943 if you are a semiweekly scheduled depositor or if your liability for any one month is more than $100,000.
Get more information about Form 943-A.
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