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Employers who paid wages to agricultural employees that are subject to income tax, social security or Medicare withholding must file a Form 943, Employer's Annual Federal Tax Return for Agricultural Employees to report those wages.
What is the difference between form 941 and 943?
It's designed to be used in place \u2014 or in addition to Form 941 \u2014 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.
Is 943 annual or quarterly?
About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees.
Is form 943 filed annually?
Filing Form 943 File Form 943 on an annual basis. After you submit your first Form 943, you must file a return every year, even if you have no taxes to report. File Form 943 annually until you no longer employ or pay agricultural workers. Form 943 is due on January 31 each year.
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Related links
Prior Year Products - Internal Revenue Service
Results 1 - 25 of 78 — Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, 2014. Inst 943, Instructions for Form 943, Employer's Annual ...
Form 943, Employer's Annual Federal Tax. Return for Agricultural Employees: enter. “Form 4029” on the dotted line next to the. lines 2 and 4 entry spaces.
26 CFR § 31.6011(a)-1 - Returns under Federal Insurance ...
Form 943, “Employer's Annual Federal Tax Return for Agricultural Employees,” is the form prescribed for making the annual return required by this section, ...
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