Employer’s Annual Tax Return for Agricultural Employees OMB No. 1545-0035

Form 943

Department of the Treasury

Internal Revenue Service

Your name, T

address,

employer

identification

number,

and

calendar 

year of

return. 

(If not

correct, 

please 

change.)

FF

Name (as distinguished from trade name) Calendar year FD

FP

Employer identification number © Trade name, if any I

T

Address and ZIP code If address is different

from prior return,

check here ©

If you do not have to file returns in the future, write “FINAL RETURN” here ©

© For Paperwork Reduction Act Notice, see page 2.

© For more information, see Circular A.

1 Number of agricultural employees employed in the pay period that includes March 12, 1993 © 1

2 2

3 Social security taxes (multiply line 2 by 12.4% (.124)) 3

4 Total wages subject to Medicare taxes (see instructions) 4

5 Medicare taxes (multiply line 4 by 2.9% (.029)) 5

6 Federal income tax withheld (see instructions) 6

7 Total taxes (add lines 3, 5, and 6) 7

8

Advance earned income credit (EIC) payments, if any (see instructions on page 4)

8

9

Net taxes (subtract line 10 from line 9)

9

10

Total deposits for 1993, including any overpayment from 1992, as shown in your records

10

Balance due (subtract line 12 from line 11—see instructions). Pay to Internal Revenue Service ©

11

13

14 Overpayment, if line 12 is more than line 11, enter here © $ and check if to be: Applied to next return, or Refunded.

Check if you are a first-time semiweekly depositor (see deposit rules on page 4) ©

Record of Federal Tax Liability.—If line 11 is less than $500, do not use this

record. Pay the taxes with Form 943 or deposit them by January 31, 1994. If you

are a semiweekly depositor, do not use this record. Instead, complete and attach

Form 943-A. See Deposit Rules on page 4. If you are a monthly depositor, enter

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

The total tax liability for the year (line M) should equal net taxes (line 11).

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete.

Print Your

Signature © Name and Title © Date ©

Total wages subject to social security taxes (see instructions)

Adjustment to taxes, attach Form 941c (see instructions)

Total taxes as adjusted (line 7 as adjusted by line 8)

12

13

11

12

February 28

March 31

April 30

May 31

June 30

July 31

August 31

September 30

October 31

Deposit period ending Tax liability for month Tax liability for month

Sign

Here

Cat. No. 11252K

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending

your tax liability in the column next to the month in which the liability was

incurred.
Form 943 (1993) Page 2

General Instructions

Paperwork Reduction Act Notice.—We ask

for the information on this form to carry out the

Internal Revenue laws of the United States. You

are required to give us the information. We

need it to ensure that you are complying with

these laws and to allow us to figure and collect

the right amount of tax.

Who Must File.—File Form 943 if you paid to

one or more farmworkers wages subject to

social security and Medicare taxes or income

tax withholding. For a definition of agricultural

workers (farmworkers) and wages, see

Circular A.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping 9 hr., 34 min.; Learning about

the law or the form 22 min.; Preparing the

form 1 hr., 28 min.; Copying, assembling, and

sending the form to the IRS 16 min. If you

have comments concerning the accuracy of

these time estimates or suggestions for making

this form more simple, we would be happy to

hear from you. You can write to both the

Internal Revenue Service, Attention: Reports

Clearance Officer, PC:FP, Washington, DC

20224; and the Office of Management and

Budget, Paperwork Reduction Project

(1545-0035), Washington, DC 20503. DO NOT

send the tax form to either of these offices.

Instead, see Where To File below.

How To Determine if Social Security and

Medicare Taxes Are Due and if the Wages

Are Subject to Income Tax Withholding. The

$150 Test or the $2,500 Test.—Employer and

employee social security and Medicare taxes

are due and the wages are subject to income

tax withholding if you meet either test below.

● You pay cash wages of $2,500 or more to all

of your farmworkers.

Exception: If you pay a farmworker less than

$150 in annual cash wages, those wages are

not subject to social security and Medicare

taxes even if you pay $2,500 or more to all your

farmworkers, if the farmworker:

a. Is employed in agriculture as a hand

harvest laborer,

b. Is paid piece rates in an operation that is

usually paid on a piece-rate basis in the region

of employment,

c. Commutes daily from his or her home to

the farm, and

d. Has been employed in agriculture less

than 13 weeks in the preceding calendar year

(1992).

The amounts you pay these seasonal

farmworkers, however, count toward the

$2,500-or-more test for determining the social

security and Medicare coverage of other

farmworkers. If the $2,500-or-more group test

is not met, the $150-or-more individual test still

applies.

● You pay an employee cash wages of $150 or

more in a calendar year for farmwork.

Social security and Medicare taxes apply to

most payments of sick pay, including payments

made by third parties such as insurance

companies. For details, see Pub. 952, Sick Pay

Reporting, and the instructions on Form W-3.

Additional Information.—Circular A has

information you may need for social security

tax, Medicare tax, Federal unemployment

(FUTA) tax, and withheld income tax. It includes

tables showing the social security tax, Medicare

tax, and income tax to withhold from an

employee’s wages.

When To File.—For 1993, file Form 943 by

January 31, 1994. However, if you made

deposits on time in full payment of the taxes

due for the year, you may take an additional 10

days from January 31 to file the return.

After you file your first return, we will send

you a form every year. If you receive a form for

a year in which you are not liable for filing, write

“NONE” on line 11 and send the form back to

the IRS.

Purpose of Form.—Use Form 943 to report

income tax withheld and employer and

employee social security and Medicare taxes

on farmworkers. Also, use this form to report

taxes on wages of household employees in a

private home on a farm operated for profit.

They are considered farm employees. If you

paid taxable wages to an employee for services

other than farmwork, do not include them on

Form 943. Instead, use Form 941, Employer’s

Quarterly Federal Tax Return. If you paid wages

for domestic services in your private, nonfarm

home, use Form 942, Employer’s Quarterly Tax

Return for Household Employees.

If you stop paying wages during the year, file

a final return for 1993. Be sure to fill in the line

at the top. If you later become liable for any of

the taxes, notify the IRS.

The social security tax rates are 6.2% and

Medicare tax rates are 1.45% each for the

employer and the employee. A 6.2% employee

social security tax table and a 1.45% employee

Medicare tax table are provided in Circular A,

Agricultural Employer’s Tax Guide.

Social Security and Medicare Taxes.—The

1993 wage bases are $57,600 for social

security and $135,000 for Medicare.

See Circular A for more information

concerning agricultural employment tax returns.

Reconciliation of Forms 943 and W-3.—To

reduce the discrepancies between amounts

reported on Forms W-2, W-3, and 943—

1. Be sure the amounts on Form W-3,

Transmittal of Income and Tax Statements,

agree with the total amounts from Forms W-2,

Wage and Tax Statement.

2. Reconcile Form W-3 with your annual

Form 943 by comparing amounts reported for—

● Social security wages, social security tips,

and Medicare wages and tips. The amounts

may not match if, for example, you made

adjustments for a prior year on Form 941c. In

that case, the amounts reported in boxes 13

and 14 of Form W-3 should include Form 941c

adjustments only for the current year. If the

Form 941c adjustments include amounts for a

prior year, do not report those adjustments on

the current year Forms W-2 and W-3.

● Social security and Medicare taxes. The

amounts shown on the annual Form 943

including the current year adjustments should

be approximately twice the amounts shown on

Form W-3.

● Income tax withheld.

● Advance earned income credit.

As noted, amounts reported on Forms W-2,

W-3, and 943 may not match for valid reasons.

If they do not match, determine that the

reasons are valid. Keep your reconciliation so

you will have a record of why amounts did not

match in case there are inquiries.

New Jersey, New York (New York

City and counties of Nassau,

Rockland, Suffolk, and

Westchester)

Return without

payment:

Holtsville, NY 00501

Return with payment:

P.O. Box 254

Newark, NJ

07101-0254

Where To File.—

File with the

Internal Revenue

Service Center at

If your legal residence,

principal place of business,

office, or agency is in

Florida, Georgia, South Carolina Atlanta, GA 39901

Ä Ä
Employer’s Annual Tax Return for Agricultural Employees OMB No. 1545-0035

Form 943

Department of the Treasury

Internal Revenue Service

If you do not have to file returns in the future, write “FINAL RETURN” here ©

© For Paperwork Reduction Act Notice, see page 2.

© For more information, see Circular A.

YOUR COPY Before filing the return, be sure to show on this copy your name, address, and employer identification number.

Name © Employer identification number ©

Address and ZIP code ©

Sale or transfer of business.—If a business is sold or transferred by

one employer to another, each must file a separate return. Such a

transfer occurs, for example, if a sole proprietor forms a partnership

or a corporation. Neither employer should report wages paid by the

other employer. When a statutory merger or consolidation occurs,

however, the continuing corporation’s obligation to file a Form 943

and report wages is the same as if the continuing corporation and

the dissolved corporation or corporations were one person.

California (all other counties),

Hawaii Fresno, CA 93888

Alabama, Arkansas, Louisiana,

Mississippi, North Carolina,

Tennessee

Memphis, TN 37501

If you have no legal residence

or principal place of business

in any state

Philadelphia, PA 19255

Penalties and Interest.—There are penalties

for filing a return late and paying or depositing

taxes late, unless there is reasonable cause. If

you are late, please attach an explanation to

your return. There are also penalties for willful

failure to (1) file returns and pay taxes when

Forms W-2 and W-3.—By January 31, 1994,

give Form W-2 to each employee who was

working for you at the end of 1993. If an

employee stops working for you before the end

of the year, give him or her Form W-2 any time

after employment ends but no later than

January 31 of the following year. If the

employee asks you for Form W-2, give him or

her the completed form within 30 days of the

request or the last wage payment, whichever is

later.

1 Number of agricultural employees employed in the pay period that includes March 12, 1993 © 1

2 2

3 Social security taxes (multiply line 2 by 12.4% (.124)) 3

4 Total wages subject to Medicare taxes (see instructions) 4

5 Medicare taxes (multiply line 4 by 2.9% (.029)) 5

6 Federal income tax withheld (see instructions) 6

7 Total taxes (add lines 3, 5, and 6) 7

8

Advance earned income credit (EIC) payments, if any (see instructions on page 4)

8

9

Net taxes (subtract line 10 from line 9)

9

10

Total deposits for 1993, including any overpayment from 1992, as shown in your records

10

Balance due (subtract line 12 from line 11—see instructions). Pay to Internal Revenue Service ©

11

13

14 Overpayment, if line 12 is more than line 11, enter here © $ and check if to be: Applied to next return, or Refunded.

Check if you are a first-time semiweekly depositor (see deposit rules on page 4) ©

Record of Federal Tax Liability.—If line 11 is less than $500, do not use this

record. Pay the taxes with Form 943 or deposit them by January 31, 1994. If you

are a semiweekly depositor, do not use this record. Instead, complete and attach

Form 943-A. See Deposit Rules on page 4. If you are a monthly depositor, enter

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

The total tax liability for the year (line M) should equal net taxes (line 11).

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and

belief, it is true, correct, and complete.

Print Your

Signature © Name and Title © Date ©

Total wages subject to social security taxes (see instructions)

Adjustment to taxes, attach Form 941c (see instructions)

Total taxes as adjusted (line 7 as adjusted by line 8)

12

13

11

12

February 28

March 31

April 30

May 31

June 30

July 31

August 31

September 30

October 31

Deposit period ending Tax liability for month Tax liability for month

Sign

Here

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending

Caution: If income, social security, and

Medicare taxes that must be withheld are not

withheld or are not paid to the IRS, the Trust

Fund Recovery Penalty may apply. The penalty

is 100% of such unpaid taxes. This penalty may

apply to you if these unpaid taxes cannot be

immediately collected from the employer or

business. See Circular A for more details.

New York (all other counties),

Connecticut, Maine,

Massachusetts, New Hampshire,

Rhode Island, Vermont

Andover, MA 05501

Illinois, Iowa, Minnesota,

Missouri, Wisconsin Kansas City, MO 64999

Delaware, District of Columbia,

Maryland, Pennsylvania, Virginia

Return without

payment:

Philadelphia, PA 19255

Return with payment:

P.O. Box 22887

Newark, NJ

07101-2887

Indiana, Kentucky, Michigan,

Ohio, West Virginia

Return without

payment:

Cincinnati, OH 45999

Return with payment:

P.O. Box 6538

Chicago, IL

60680-6538

Kansas, New Mexico,

Oklahoma, Texas Austin, TX 73301

Alaska, Arizona, California

(counties of Alpine, Amador, Butte,

Calaveras, Colusa, Contra Costa,

Del Norte, El Dorado, Glenn,

Humboldt, Lake, Lassen, Marin,

Mendocino, Modoc, Napa, Nevada,

Placer, Plumas, Sacramento, San

Joaquin, Shasta, Sierra, Siskiyou,

Solano, Sonoma, Sutter, Tehama,

Trinity, Yolo, and Yuba), Colorado,

Idaho, Montana, Nebraska,

Nevada, North Dakota, Oregon,

South Dakota, Utah, Washington,

Wyoming

Return without

payment

Ogden, UT 84201

Return with payment:

P.O. Box 7028

San Francisco, CA

94120-7028

By February 28, 1994, send Copy A of all

Forms W-2 with Form W-3 to the SSA Data

your tax liability in the column next to the month in which the liability was

incurred.

due, (2) give Form W-2 to employees, (3) keep

records, and (4) for filing false returns or

submitting bad checks. Interest is charged on

taxes paid late at the rate set by law. See

Circular A for more details.
Line 9.—Add line 7 to line 8 if reporting

additional taxes. Subtract line 8 from line 7 if

reducing taxes previously reported.

Line 6.—You must withhold income tax from

employees from whom you withhold social

security and Medicare taxes, see Circular A.

Enter income tax withheld on wages paid to

employees. If you are not required to withhold

income tax, enter -0-.

Line 10.—Employees who are eligible can

receive advance EIC payments with their wages

by giving you Form W-5, Earned Income Credit

Advance Payment Certificate, annually. For

details, see Circular A.

Line 12.—Show the total amount deposited for

the year, including any overpayment from 1992,

as shown in your records.

Line 8.—Use line 8 to correct errors in social

security and Medicare taxes reported on an

earlier return or to correct errors in credits for

overpayments of penalty or interest paid on tax

for an earlier year. If you report both an

underpayment and an overpayment, show only

the difference. Because any amount shown on

line 8 increases or decreases your tax liability,

the adjustment must be included on your

record of Federal tax liability on Form 943 or

943-A. Your deposit requirements determine

which liability report is used. Include the

adjustment in the report entry area that

corresponds with the date on which the error

was found.

Line 14.—If you deposited more than the

correct amount for a year, you can have the

overpayment refunded or applied to your next

return.

Deposit requirements.—In general, you must

deposit employer and employee social security

taxes and withheld income tax of $500 or more

with an authorized financial institution or a

Federal Reserve bank (FRB). Do not send

deposits to the IRS or you will be subject to a

penalty. Include Form 8109, Federal Tax

Deposit Coupon, with each deposit. Please

follow the instructions in the Federal Tax

Deposit Coupon Book.

If you hand-deliver your deposit to an

authorized depositary on the due date, be sure

to deliver it before the depositary closes its

business day. If you make your deposit with an

FRB, it must be made with the one for your

area. Also, it must be in a form of payment that

the FRB considers to be an immediate credit

item. If you need more information, contact an

authorized depositary or an FRB.

Deposit Rules

Line 4.—Show the total taxable cash wages

you paid all your employees for farmwork in the

calendar year. Do not include (a) the value of

noncash items such as food or lodging or (b)

pay for services other than farmwork. Report

the full cash wages before tax was deducted. If

you paid an employee more than $135,000 in

1993, show only $135,000 for that employee.

Enter on Form 941c or include in the

statement the total wages for all your

employees as previously reported and as

corrected. DO NOT file Form 941c separately

from Form 943. Form 941c is not an amended

return, but is a statement providing necessary

certification background information supporting

Fraction of cents.—If there is a difference

between the total tax on lines 3 or 5 and the

total deducted from your employees’ wages

because of fractions of cents added or dropped

in collecting the tax, report the difference on

line 8. If this difference is the only entry, write

“Fractions only” in the margin.

Form 943 (1993) Page 4

Line 13.—You should have a balance due only

if your total tax liability for the year (line 11) is

less than $500.

Specific Instructions

Line 1.—Do not include household employees

in your private nonfarm home, persons who receive no pay during the pay period, pensioners,

or members of the Armed Forces.

Line 2.—Show the total taxable cash wages

you paid all your employees for farmwork in the

calendar year. Do not include (a) the value of

noncash items such as food or lodging or (b)

pay for services other than farmwork. Report

the full cash wages before tax was deducted. If

you paid an employee more than $57,600 in

1993, show only $57,600 for that employee.

Except for fractions of cents or third-party

sick pay, explain any amount on line 8 on Form

941c, Supporting Statement to Correct

Information, or attach a statement that shows:

(a) what the error was, (b) year in which the

error was made and the amount of the error, (c)

year in which you found the error, (d) that you

repaid the employee tax or got each affected

employee’s written consent to this refund or

credit, if the entry corrects an overcollection,

and (e) if the entry corrects social security and

Medicare taxes overcollected in an earlier year,

that you got from the employee a written

statement that he or she has not claimed and

will not claim a refund or credit for the amount.

If you are adjusting an employee’s social

security wages, Medicare wages, or tax

withheld for a prior year, you must also file

Form W-2c, Statement of Corrected Income

and Tax Amounts, and Form W-3c, Transmittal

of Corrected Income and Tax Statements, with

the social security office where you filed Forms

W-2. You can get these from the IRS.

Warning: The new deposit rules were effective

January 1, 1993.

For more details and examples of the following

rules, see Circular A.

These rules determine when you must

deposit Federal employment taxes (other than

FUTA taxes). They apply to backup

withholding; Federal income tax withheld on

wages, pensions, and annuities; and social

security and Medicare taxes.

You are either (1) a monthly depositor or (2)

a semiweekly depositor. However, if you

accumulate taxes of $100,000 or more at any

time during the year, you are subject to the

$100,000 one-day deposit rule, discussed

later. The IRS will notify you each November

whether you are a monthly or a semiweekly

depositor for the coming calendar year. If you

do not receive the notification, you must

determine your own deposit status. You

determine your status at the beginning of the

calendar year based on the total tax you

Lookback Period.—The lookback period is

the second calendar year preceding the

current calendar year. For example, the

lookback period for the calendar year 1993 is

the calendar year 1991.

Adjustments to lookback period taxes.—To

determine your taxes for the lookback period,

use only the tax you reported on the original

return (Form 943). Do not include

adjustments made on a supplemental return

filed after the due date of the return.

However, if you make adjustments on Form

943, the adjustments are included in the total

tax for the period in which the adjustments

are reported.

Monthly Depositor Rule.—If the total tax

reported on Form 943 for the lookback period

is $50,000 or less, you are a monthly

depositor for the current year. You must

deposit employment taxes and taxes withheld

on payments made during a calendar month

by the 15th day of the following month.

New employers.—If you are a new

employer, your taxes for the lookback period

are considered to be zero. Therefore, you are

a monthly depositor for the year in which you

first became an employer (but see the

$100,000 One-Day Deposit Rule later).

Semiweekly Depositor Rule.—If the total tax

reported on Form 943 for the lookback period

is more than $50,000, you are a semiweekly

depositor for the current year. If you are a

semiweekly depositor, you must deposit on

Wednesday and/or Friday depending on what

day of the week you make payments as

shown below:

Payment Days/Deposit Periods Deposit By

Wednesday, Thursday,

and/or Friday Following Wednesday

Saturday, Sunday,

Monday, and/or Tuesday Following Friday

Deposits on Banking Days Only.—If a

deposit is required to be made on a Saturday,

Sunday, or legal holiday, the deposit is

considered to be made timely if it is made by

the close of the next banking day.

$100,000 One-Day Deposit Rule.—If you

accumulate taxes of $100,000 or more on any

day during a deposit period, you must

deposit it by the close of the next banking

day, whether you are a monthly or a

semiweekly depositor. For monthly

depositors, the deposit period is a calendar

month. For semiweekly depositors, the

deposit periods are Wednesday through

Friday and Saturday through Tuesday.

For purposes of the $100,000 rule, do not

continue accumulating taxes after the end of

a deposit period.

If you are a monthly depositor and you

accumulate $100,000 on any day, you

become a semiweekly depositor on the next

day for the remainder of the calendar year

and for the following calendar year.

Accuracy of Deposits (98% Rule).—You will

satisfy your deposit obligation if you deposit

timely at least 98% of the required deposit or

all but $100 of the required deposit. For this

rule to apply, you must deposit any

underpayment by the shortfall makeup date.

See Circular A for the definition of shortfall.

$500 Exception.—If you accumulate less

than a $500 tax liability during a year, no

deposits are required. You may pay with the

tax return for the year. However, if you are

unsure that you will accumulate less than

$500 for the year, deposit under the

appropriate rules so that you will not be

subject to failure to deposit penalties.

Exception. The balance due may be $500 or

more if you are a monthly depositor and are

making payments under the Accuracy of

Deposits (98% Rule), discussed below. If line

11 is $500 or more and you have deposited all

taxes when due, the amount shown on line 13

(balance due) should be zero. Please write your

EIN, “Form 943,” and “1993” on your check.

Caution: If you fail to make required deposits at

a qualified depositary and instead pay these

amounts with your return, you may be subject

to a penalty.

Printed on recycled paper

Filing on Magnetic Media.—If you prepare 250

or more W-2s in 1 year, you are required to use

magnetic media instead of filing Copy A of

Form W-2. You can get the rules for reporting

W-2 information on magnetic media from the

Social Security Administration, Attn: Magnetic

Media Group, P.O. Box 2317, Baltimore, MD

21235.

Operations Center for your state. The

addresses are in the instructions for Form W-3.

the adjustments on line 8 on Form 943. You

can get Form 941c from the IRS.

reported on your original Form 943 in the

lookback period (explained below).