Who is required to file 943 A?

If you're a semiweekly schedule depositor, you must file Form 943-A to report your tax liability. Additionally, monthly schedule depositors who accumulate $100,000 or more in tax liability on any single day within a calendar month automatically become semiweekly schedule depositors. This change takes effect immediately and remains in place for the rest of the year and the following calendar year. Such depositors must also complete and file Form 943-A for the entire year.

Form 943-A: Agricultural Employer's Record of Federal Tax Liability

Who is required to file Form 943-A?

Employers are required to file Form 943-A along with Form 943, but not every employer must file Form 943-A. Here are the criteria for filing Form 943-A:

If you follow a semi-weekly deposit schedule (Semi-weekly depositor), or
If you are a monthly depositor and accumulate a tax liability of $100,000 or more on any day of a calendar month, you will also be considered a semi-weekly depositor.

When must you file Form 943-A for 2025?

Form 943-A must be filed along with Form 943. The due date for filing Form 943-A is the same as Form 943. The due date for filing Form 943-A is February 02, 2026.

Note: If the deadline falls on a federal holiday or weekend, the following business day becomes the deadline.

How to fill out Form 943-A?

To fill out Form 943-A, you must follow the instructions below to file it easily

Business Information: Enter your Employer Identification Number (EIN), business name, and Calendar year accurately.
Enter Tax Liability:
- Enter the tax liabilities based on the days wages were paid to your employees.
- You must enter the monthly total tax liability on lines A to L. Also, enter the total tax liability for the year in Line M.
- Ensure the total tax liability for the year must equal the total taxes on Form 943 (Line 13).
Check the box on Form 943: If you are attaching Form 943-A with
Form 943 you must check the box ‘Semiweekly schedule depositors’ on Form 943.
Review and submit: Make sure to review the completed form for accuracy before submitting it.

How can the previously reported tax liability on Form 943-A be corrected?

If you have reported incorrect information on your previously filed Form 943-A, you can amend it by using Form 943-X. Here are certain conditions for amending the tax return:

No change in total tax liability
If the error in Form 943-A does not affect the total tax liability of the form, then you can file Form 943-A separately. Form 943-X is not required.
Changes in total tax liability
If you have a tax increase or decrease in the Form 943-A, you must file it with the Form 943-X.
- Tax decrease: If you are filing Form 943-X, you can file an amended Form 943-A with it. Ensure the total liability reported on your amended Form 943-A must equal the tax reported on Form 943-X.
- Tax increase: If you were assessed an FTD penalty caused by an incorrect, incomplete, or missing 943-A and have a tax increase, you only need to file an amended Form 943-A.