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Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
Agricultural employers use Form 943 to report income tax withheld and social security and Medicare taxes on wages paid to farm workers, including household employees working in a private home on a for-profit farm.
Purpose of Form 943
Use Form 943 to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers.
If you have household employees working in your private home on your farm operated for a profit, they are not considered to be farm employees.
To report social security, Medicare, and federal income tax withholding on the wages of household employees, you may either:
1. File Schedule H (Form 1040), Household Employment Taxes, with your Form 1040 or,
2. Include the wages with your farm employees’ wages on Form 943.
If you paid wages to a household employee in a home that is not on a for-profit farm, you must report the taxes on Schedule H (Form 1040). If you paid wages to other non farm workers, do not report these on Form 943.
Taxes on wages paid to non farm workers are reported on Form 941/941-SS, Employer’s Quarterly Federal Tax Return, or Form 944, Employer’s ANNUAL Federal Tax Return.
Who Must File
File Form 943 if you paid wages to one or more farm workers and the wages were subject to social security and Medicare taxes or federal income tax withholding under the tests discussed below.
The $150 Test or the $2,500 Test
All cash wages that you pay to farm workers are subject to social security and Medicare taxes and federal income tax withholding for any calendar year that you meet either of the tests listed below.
a. You pay an employee cash wages of $150 or more in a year for farm work.
b. The total (cash and non cash) wages that you pay to all farm workers is $2,500 or more.
c. If the $2,500-or-more test for the group is not met, the $150-or-more test for an individual still applies.
Exceptions.
Special rules apply to certain hand-harvest laborers who receive less than $150 in annual cash wages.
When To File
For 2012, file Form 943 by January 31, 2013 or the last January date for any given year. However, if you made deposits on time in full payment of the taxes due for the year, you may file the return as late as February 11, 2013.
 
A Final  Tax Return
If you stop paying wages during the year and do not expect to pay wages again, file a final return for 2012. Be sure to mark the box above line 1 on the form indicating that you do not have to file returns in the future.
Where To File
Find the state of your legal residence, principal place of business, office, or agency in the table that follows. Send your return to the address listed for your location.
Owe 943 Back Taxes – Agricultural Tax Returns – Former IRS Agents – File & Settle with IRS