Form 943

The Form 943 is an annual return for agricultural employers. The form is required to be filed by employers who are responsible for withholding taxes on wages paid to employees who perform agricultural labor. To complete Form 943, you must know your social security number or employer identification number (EIN). 

Form 943 is the only way to correct the information you provided on your W-2 forms. 

Employers are required to file Form 943 if they paid wages of $100 or more to farm employees at any time during the year. They must also file it if they withhold federal income taxes from any payment of wages to a farm employee. If you paid less than $2,500 in federal income tax during the year, you do not need to file a federal income tax return.

You have to file IRS 943 form for the third and fourth quarters by January 31st of the following year. The deadline is the same as that for filing Forms 940 (Employer's Annual Federal Unemployment (FUTA) Tax Return), 941 (Employer's Quarterly Federal Tax Return), and 944 (Employer's Annual Federal Tax Return).

Tax form 943 can be filed either electronically or on paper, but businesses that file more than 250 returns per year must submit them electronically. Employers who have more than 100 employees may also use the IRS’s 944 form to report their quarterly unemployment compensation taxes.

The Internal Revenue Service (IRS) requires that you send your completed Form 943 to them by mail if you're using the paper form. If you're filing electronically, however, then it's not necessary for you to mail anything; simply save your completed electronic version of Form 943 in PDF format and upload it through your account on IRS website or any other site approved by the IRS for electronic filing purposes