# Form 943

URL: https://pdf.net/pdf-forms/tax-forms/943-form
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

Form 943 is the annual federal tax return filed by employers who paid wages subject to Social Security, Medicare, or federal income tax withholding to one or more farmworkers.

Use our fillable Form 943 to easily enter the required information. Afterward, save the tax form to your device and file it with the IRS.



## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/d3909b99b8a26e02d87408e7204eea1f5a251b23.pdf)

## How to Fill Out Form 943

Step 1: Open the blank Form 943

Step 2: Fill out the required information (name, address, EIN)

Step 3: Complete details about the wages you paid and the applicable taxes, according to the Form 943 instructions.

Step 4: Review and sign the form

Step 5: Submit the document to the IRS

## Facts

### What Is Form 943?

Form 943, also known as the Employer’s Annual Federal Tax Return for Agricultural Employees, is used to withhold taxes from farmworkers’ wages. To warrant filing, the employer must pay an employee cash wages of $150 or more in a year, or the total wages paid to all farmworkers must be $2,500 or more.

### Who Is Required to File Form 943?

Form 943 is filled out by the employer who pays wages to the agricultural workers, as long as the conditions mentioned above are met.

### When Is Form 943 Due?

Form 943 is due every 31st January, unless it falls on a weekend or a national holiday; if so, the deadline is moved to the next working day. Once you start filing Form 943, you must submit it every year, even if you’ve paid no wages to farmworkers. The only way to stop this obligation is by filing a final return.

### What Are the Penalties for Not Submitting Form 943?

Not submitting Form 943 may result in failure-to-file penalty of up to 25% of the unpaid tax, failure-to-pay penalties, interest on overdue amounts, and potential trust fund recovery penalties for unpaid withholdings.

### Where Do I File Form 943?

You should file Form 943 with the IRS, either electronically or in paper form. Since e-filing is faster and better for the environment, you are encouraged to use it, but you can also find designated addresses for submitting paper forms on the official website.

## Related forms

- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [Form 944](https://pdf.net/pdf-forms/tax-forms/form-944)
- [940 Form](https://pdf.net/pdf-forms/tax-forms/form-940)
- [941-X Form](https://pdf.net/pdf-forms/tax-forms/941-x-form)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)