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Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.
Its designed to be used in place or in addition to Form 941 for businesses that routinely pay farm workers. Form 943 is only used by companies that employ and pay farmworkers wages by cash, checks, or money orders. Non-cash wages are food and lodging, or payment for services other than farm work.
Form 943, is the Employers Annual Federal Tax Return for Agricultural Employees. In other words, it is a tax form used to report federal income tax, Social Security and Medicare withholdings from agricultural employees.
Mailing Addresses for Forms 943 Mail return without paymentMail return with paymentInternal Revenue Service P.O. Box 409101 Ogden, UT 84409Internal Revenue Service P.O. Box 932200 Louisville, KY 40293-22003 more rows Jun 13, 2023