Preparing Your Tax Return(s) and InformationReturns
Employment Taxes

Form 943 Employers Annual Tax Return For AgriculturalEmployees

You must file Form 943 for each calendar year beginning with the first year you pay $2,500 or morefor farmwork or you employ a farmworker who meets the $150 test. Do not report these wageson Form 941.

When to file: Send Form 943, with payment of any taxes due that are not required to be deposited, to theIRS by January 31 following the year for which the return is filed (or February 10 if thetax was timely deposited in full). Please note that there may be different addresses forfiling returns, depending on whether you file with or without a payment.

Where toFile

Important References

Publication 51        Circular A, Agricultural Employer's Tax Guide
Form 943               Employers Annual Tax Return for Agricultural Employees