About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees | Internal Revenue Service

About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees

File this form if you paid wages to one or more farmworkers and the wages were subject to Social Security and Medicare taxes or federal income tax withholding.

Current revision

Instructions for Form 943 (Print version PDF)

Recent developments

Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MAR-2024

Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021

Other items you may find useful

All Revisions for Form 943

Electronic Federal Tax Payment System

Employer W-2 filing instructions & information

About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version)

Other current products

Related items

Foreign agricultural workers

About Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing

About Notice 931, Deposit Requirements for Employment Taxes

About Publication 15, (Circular E), Employer's Tax Guide

About Publication 51, (Circular A), Agricultural Employer's Tax Guide

About Publication 926, Household Employer's Tax Guide

About Publication 947, Practice Before the IRS and Power of Attorney

E-file your employment tax returns

Forms 940, 941, 943, 944, & 945

Page Last Reviewed or Updated: 19-Feb-2025