Federal Form 943
The Employer's Annual Federal Tax Return for Agricultural Employees (Form 943) is filed annually for those employers who withhold and report employer and employee portions of FICA Federal Insurance Contributions Act and FIT Federal Income Tax taxes on wages paid to agricultural employees.
Providing the Tax Service with employee information
The earnings and taxes of agricultural employees must be provided to the Tax Service separately from the information of non-agricultural employees, i.e., Form 943 information must be reported separately from Form 941 information.
Filing your 943 taxes
In order for the Tax Service to file your 943 taxes, it is imperative that you:
1. Create a separate company/subcompany for your agricultural employees.
This ensures that the earnings of agricultural employees are reported properly on the Form 943 and are not mingled with earnings of employees on Form 941.
To create the separate company, contact your payroll district office to obtain a Start-up Kit. In completing the kit, you will include all the corresponding tax codes that apply to the agricultural employees. Once the kit is completed, return it to your district office.
2. Transmit employee taxes and wages to the Tax Service by the deadline.
The taxes and wages of agricultural employees must be transmitted to the Tax Service using the same data and deadline requirements of Form 941.