OWE 943 Taxes – Agricultural Employees – File, Settle with IRS
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The Form 943
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.
Who Must File form 943
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.
For more information on farm workers and wages, see Pub. 51 (Circular A).
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.
You pay an employee cash wages of $150 or more in a year for farm work.
The total (cash and non cash) wages that you pay to all farm-workers is $2,500 or more.
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.
For more information, see section 4 of Pub. 51 (Circular A).
When To File
For 2012, file Form 943 by January 31, 2013. 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.
Final 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.
If you later become liable for any of the taxes, notify the IRS.
Employer Identification Number (EIN)
If you do not have an EIN, you may apply for one online.
Go to IRS.gov and click on the Apply for an EIN Online link under “Tools.” You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. If you have not received your EIN by the due date of Form 943, write “Applied For” and the date you applied in this entry space.
Forms W-2 and W-3
By January 31, 2013, give Form W-2 to each employee who was working for you at the end of 2012. If an employee stops working for you before the end of the year, give him or her Form W-2 any time after employment ends but no later than January 31 of the following year. If the employee asks you for Form W-2, give him or her the completed form within 30 days of the request or the last wage payment, whichever is later.
 
OWE 943 Taxes – Agricultural Employees – File, Settle with IRS