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 Form 943 PDF 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 Temporary e-file waiver for CPEOs (Notice 2020-35) -- 01-JUN-2020 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) Make a payment 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