Form 943 (2022)

What is Form 943?

Form 943 is called the Employer’s Annual Federal Tax Return for Agricultural Employees. If you are looking at what is form 943, you may have at least one worker on your farm with a salary. In this case, you have to provide the template to the IRS. This form covers the subject of social security and the taxes on Medicare, as well as the withholding tax aspects.

The report must be filled to the Department of the Treasury, Internal Revenue Service. The form is used by the farmers who pay the federal income tax, Medicare, and Social Security tax for the employee. If the wages were withheld and paid during the year, they must be reported in this IRS 943 form. You can also use it for the Additional Medicare Tax.

The form is not used for types of payments like lodging or food. Only cash, money orders, or checks can be reported via the template. Before you fill out the form, you have to make sure that this is the document you need.

What I need the Form 943 for?

• Employers who hire farm workers need to fill out IRS form 943 in case the worker receives at least $150 for the year. If you pay this amount, you have to report it to the IRS. It must not be non-cash payments, like food;
• Employer fills the document if the cash and non-cash wages that were paid to all the workers during the year were $2,500 or more. Even if you don’t meet this number, you have to calculate $150 for each employee;
• An employee can use this form as proof to the IRS that all the taxes were paid and wages to Medicare were withheld.

How to Fill Out Form 943?

You need a 943 IRS form to use for your farm workers and send it to the IRS. Since the document was created by this service you will find it on their official website. You can check out the instructions on that website as well and even download the form on your device. However, if you want to complete this form without downloading and extra printing it, you can use PDFLiner, an online editor that offers its tools. Once you enter the form, you begin to fill in the empty sections you need.

There are detailed instructions for it. After you complete it, send it to the IRS, but don’t forget to save the document on your device as well. Follow the 943 tax form instructions to complete the document:

• Provide your name, address, and Employer Identification Number at the beginning of the form;
• Indicate the number of employees you have on the farm who worked during the year;
• Describe the amount of money that is paid during the year, including the wages that are subject to the SS taxes, sick leaves wages, social security tax on sick leave wages, Medicare tax, a payroll tax credit for small business, COBRA premium assistance credit and number of individuals who received the assistance, nonrefundable credits, deposits;
• Share the information on the monthly summary of the federal tax liability. You don’t have to complete it if you are the semiweekly depositor of the schedule;
• Share information on the third-party designee, including name, phone number, and personal identification number;
• Put your signature and the current date.

Organizations that work with Form 943

• Department of the Treasury, Internal Revenue Service;
• Any farms on US territory.