Agricultural employers in Puerto Rico who deposit income tax withheld and social security and Medicare taxes on a semiweekly schedule, or whose tax liability on any day is $100,000 or more, use Form 943-A (PR) with Form 943 (PR) to report tax liability. Current revision Form 943-A (PR) PDF Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Other items you may find useful All Revisions for Form 943-A (PR) About Publication 179, Federal Tax Guide for Employers in Puerto Rico Other current products Related items About Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version) About Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund