IRS Form 943 - Due Date & Mailing Address

Updated on January 12, 2024 - 10:30 AM by Admin, TaxBandits

IRS Form 943 is an annual form needed by employers to report agricultural employment taxes. In order to file the annual federal tax return for agricultural employees in a timely manner, employers must be familiar with the Form 943 deadline.

Those employers can either file paper copies or e-file this form. The IRS recommends the e-filing of Form 943 for faster processing. If you choose paper filing, keep reading to learn more about the Form 943 deadline and mailing address details.

Table of Content:

  1. About the Employer's Annual Federal Tax Return for Agricultural Employees
  2. When is the deadline to file the 943 tax Form?
  3. Where to mail Form 943 for 2023?
  4. Paper filing vs e-filing of Form 943

1. About the Employer's Annual Federal Tax Return for Agricultural Employees

IRS Form 943, (Employer's Annual Federal Tax Return for Agricultural Employees) is designed for employers and is used to report employment taxes for wages paid to agricultural workers. Form 943 reports taxes such as federal income tax, Social Security tax, and Medicare tax.

Form 943 Requirements

As employers offering wages to agricultural employees, you must file Form 943 if you withheld taxes from one or more farm workers’ wages.

Employers must withhold taxes from employees’ wages if one of the following is met:

  • You pay an employee cash wages of $150 or more in a year for farmwork (count all wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Don't count wages paid by other employers.
  • The total (cash and noncash) wages that you pay to all farmworkers is $2,500 or more.
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If the $2,500-or-more test for the group isn't met, the $150-or-more test for an individual still applies. Similarly, if the $150-or-more test is not met for any individual, the $2,500-or-more test for the group still applies.

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2. When is the deadline to file the 943 tax Form?

For the 2023 Tax Year, file Form 943 by January 31, 2024.

However, if you made deposits on time in full payment of the taxes due for the year, you may file the return by February 10, 2024.

If the Form 943 due date falls on any Federal holidays or weekend, the next business day will be the due date.

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3. Where to mail Form 943 for 2023?

When filing paper copies, agricultural employers must mail Form 943 to the IRS. Where you file depends on whether the payments are included or not and also the State where the business operates.

Mailing Addresses for Form 943 for 2023 Tax Year

If you are in Without a payment With a payment
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0008
Internal Revenue Service
P.O. Box 806533
Cincinnati, OH 45280-6533
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008
Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200
No legal residence or principal place of business in any state Internal Revenue Service
P.O. Box 409101 Ogden,
UT 84409
Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200
Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location Department of the Treasury
Revenue Service Ogden,
UT 84201-0008
Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200

Your filing address may have changed since you filed your employment tax return in prior years. Don't send Form 943 or any payments to the SSA.

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4. Paper filing vs e-filing of Form 943

Agricultural employers may choose between paper filing and e-filing. E-filing is a time-saving filing option for Form 943. Paper filing means a longer processing time and surprisingly can actually cost you more. Whereas, the IRS recommended way of filing (e-filing Form 943) is more convenient and cost-effective than paper filing.

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TaxBandits, an IRS authorized e-file provider provides a better solution for 943 filing with the lowest pricing of just $5.95/form.

Follow these easy steps for filing Form 943 electronically with TaxBandits:

  • Step 1: Enter Form 943 Details

  • Step 2: Review the Summary Form 943

  • Step 3: Pay & transmit to the IRS

Visit, https://www.taxbandits.com/payroll-forms/e-file-irs-form-943-online/ to learn more about
Form 943 online filing.

TaxBandits streamlines your filing and makes the process more convenient, especially with the 94x online signature PIN or Form 8453-EMP support. Plus, you will receive updates on the IRS status of your form.

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