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

What's New for 2011?

The IRS has created a page on for information about Form 943, at . Information about any recent developments affecting Form 943 will be posted on that page.

The qualified employer’s exemption for their share (6.2%) of social security tax on wages paid to qualified employees expired on December 31, 2010.

The employee tax rate for social security is 4.2%. The employer tax rate for social security remains unchanged at 6.2%. The Medicare tax rate is 1.45% for employers and employees.

Do not withhold or pay social security tax after an employee reaches $106,800 in social security wages for the year. There is no limit on the amount of wages subject to Medicare tax.

The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. See COBRA Premium Assistance Payments in the form instructions.

The option of receiving advance payroll payments of EIC expired on December 31, 2010. Individuals eligible for EIC in 2011 can still claim the credit when they file their 2011 federal income tax return.

Beginning in 2011, compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas is reported in box 1 of Form W-2, Wage and Tax Statement. Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, therefore should not be reported as wages subject to social security tax (line 2) or Medicare tax (line 3) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2.

Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits (such as employment tax, excise tax, and corporate income tax). Form 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after December 31, 2010. Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange to have deposits made on your behalf. See the form instructions. EFTPS is a free service provided by the Department of Treasury. For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at , or call 1-800-555-4477. You can also get Pub. 966, The Secure Way to Pay Your Federal Taxes.

Beginning in 2012, employers must use new Form 8822-B, Change of Address—Business, for any address change.

What to Report

Form 943 is used to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farm workers.

Due Dates

To Internal Revenue Service: January 31*

*If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.

Where to File - Paper

Where you file depends on whether you include a payment with your return. If you are located in:

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Cincinnati , OH 45999-0008

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 804523
Cincinnati , OH 45280-4523

If you are located in:

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or are a tax-exempt organization, Federal, State or Local Government, or Indian Tribal Government

Without a Payment Filing Address:

Department of the Treasury
Internal Revenue Service
Ogden , UT 84201-0008

With a Payment Filing Address:

Internal Revenue Service
P.O. Box 105085
Atlanta , GA 30348-5085

If the location of your legal residence, principal place of business, office, or agency is outside the United States , see the form instructions.

IRS Specific Form 943 Instructions

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