Form 943

2020

Employer’s Annual Federal Tax Return 

for Agricultural Employees

Department of the Treasury 

Internal Revenue Service ▶ Go to www.irs.gov/Form943 for instructions and the latest information.

OMB No. 1545-0035

Type 

or 

Print

Name (as distinguished from trade name) Employer identification number (EIN)

Trade name, if any

Address (number and street)

City or town, state or province, country, and ZIP or foreign postal code

If address is 

different from 

prior return, 

check here ▶

If you don’t have to file returns in the future, check here . . . . . . . . . . . . . . . . ▶

1 Number of agricultural employees employed in the pay period that includes March 12, 2020 . ▶ 1 

2 Wages subject to social security tax . . . . . . . . . . . . 2 

a Qualified sick leave wages . . . . . . . . . . . . . . . 2a

b Qualified family leave wages . . . . . . . . . . . . . . 2b

3 Social security tax (multiply line 2 by 12.4% (0.124)) . . . . . . . . . . . . . . . . 3

a Social security tax on qualified sick leave wages (multiply line 2a by 6.2% (0.062)) . . . . . . 3a

b Social security tax on qualified family leave wages (multiply line 2b by 6.2% (0.062)) . . . . . 3b

4 Wages subject to Medicare tax . . . . . . . . . . . . . 4 

5 Medicare tax (multiply line 4 by 2.9% (0.029)) . . . . . . . . . . . . . . . . . . 5 

6 Wages subject to Additional Medicare Tax withholding . . . . . . 6

7 Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) . . . . . . . . . . 7

8 Federal income tax withheld . . . . . . . . . . . . . . . . . . . . . . . 8

9 Total taxes before adjustments. Add lines 3, 3a, 3b, 5, 7, and 8 . . . . . . . . . . . . 9

10 Current year’s adjustments . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Total taxes after adjustments (line 9 as adjusted by line 10) . . . . . . . . . . . . . 11

12a Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 . . 12a

b Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 1 . . 12b

c Nonrefundable portion of employee retention credit from Worksheet 1 . . . . . . . . . . 12c

d Total nonrefundable credits. Add lines 12a, 12b, and 12c . . . . . . . . . . . . . . 12d

13 Total taxes after adjustments and nonrefundable credits. Subtract line 12d from line 11 . . . . 13

14a Total deposits for 2020, including overpayment applied from a prior year and Form 943-X . . . 14a

b Deferred amount of the employer share of social security tax . . . . . . . . . . . . . 14b

c Deferred amount of the employee share of social security tax . . . . . . . . . . . . . 14c

d Refundable portion of credit for qualified sick and family leave wages from Worksheet 1 . . . . 14d

e Refundable portion of employee retention credit from Worksheet 1 . . . . . . . . . . . 14e

f Total deposits, deferrals, and refundable credits. Add lines 14a, 14b, 14c, 14d, and 14e . . . . 14f

g Total advances received from filing Form(s) 7200 for the year . . . . . . . . . . . . . 14g

h Total deposits, deferrals, and refundable credits less advances. Subtract line 14g from line 14f . 14h

You must complete both pages of Form 943 and sign it. Next ■▶

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11252K Form 943 (2020) 
Form 943 (2020) Page 2 

15 Balance due. If line 13 is more than line 14h, enter the difference and see the instructions . . ▶ 15

16 Overpayment. If line 14h is more than line 13, enter the difference . . . . . . . . . . ▶ 16

Check one: Apply to next return. Send a refund.

• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.

• Semiweekly schedule depositors: Complete Form 943-A and check here . . . . . . . . . . . . . . . . . ▶

• Monthly schedule depositors: Complete line 17 and check here . . . . . . . . . . . . . . . . . . . . ▶

17 Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)

Tax liability for month

A January . . .

B February . . .

C March . . .

D April . . . .

E May . . . .

Tax liability for month

F June . . . .

G July . . . .

H August . . .

I September . .

J October . . .

Tax liability for month

K November . .

L December . .

M Total liability 

for year 

(add lines A 

through L) . .

18 Qualified health plan expenses allocable to qualified sick leave wages . . . . . . . . . . 18

19 Qualified health plan expenses allocable to qualified family leave wages . . . . . . . . . 19

20 Qualified wages for the employee retention credit . . . . . . . . . . . . . . . . 20

21 Qualified health plan expenses allocable to wages reported on line 20 . . . . . . . . . . 21

22 Credit from Form 5884-C, line 11, for the year . . . . . . . . . . . . . . . . . . 22

ThirdParty 

Designee

Do you want to allow another person to discuss this return with the IRS? See the separate instructions. Yes. Complete the following. No.

Designee’s 

name ▶

Phone 

no. ▶

Personal identification

number (PIN) ▶

Sign 

Here

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. Declaration of preparer (other than taxpayer) is based on all information of which 

preparer has any knowledge.

Signature ▶ Date ▶

Print your name and title ▶

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm’s EIN ▶

Firm’s address ▶ Phone no.

Form 943 (2020) 
Form 943-V, 

Payment Voucher

Purpose of Form

Complete Form 943-V if you’re making a payment with 

Form 943. We will use the completed voucher to credit 

your payment more promptly and accurately, and to 

improve our service to you.

Making Payments With Form 943

To avoid a penalty, make your payment with your 2020 

Form 943 only if:

• Your total taxes after adjustments and nonrefundable 

credits for the year (Form 943, line 13) are less than 

$2,500 and you’re paying in full with a timely filed return, 

or

• You’re a monthly schedule depositor making a payment 

in accordance with the Accuracy of Deposits Rule. See 

section 7 of Pub. 51 for details. In this case, the amount 

of your payment may be $2,500 or more.

Otherwise, you must make deposits by electronic funds 

transfer. See section 7 of Pub. 51 for deposit instructions. 

Don’t use Form 943-V to make federal tax deposits.

▲! CAUTION

Use Form 943-V when making any payment with 

Form 943. However, if you pay an amount with 

Form 943 that should’ve been deposited, you may

be subject to a penalty. See Deposit Penalties in section 7 

of Pub. 51.

Specific Instructions

Box 1—Employer identification number (EIN). If you 

don’t have an EIN, you may apply for one online by 

visiting the IRS website at www.irs.gov/EIN. You may also 

apply for an EIN by faxing or mailing Form SS-4 to the 

IRS. If you haven’t received your EIN by the due date of 

Form 943, write “Applied For” and the date you applied in 

this entry space.

Box 2—Amount paid. Enter the amount paid with 

Form 943.

Box 3—Name and address. Enter your name and

address as shown on Form 943.

• Enclose your check or money order made payable to 

“United States Treasury.” Be sure to enter your EIN, 

“Form 943,” and “2020” on your check or money order. 

Don’t send cash. Don’t staple Form 943-V or your 

payment to Form 943 (or to each other).

• Detach Form 943-V and send it with your payment and 

Form 943 to the address provided in the Instructions for 

Form 943.

Note: You must also complete the entity information

above line 1 on Form 943.

✁ ▼ Detach Here and Mail With Your Payment and Form 943. ▼

✃

Form 943-V

2020

Payment Voucher

Department of the Treasury 

Internal Revenue Service ▶ Don’t staple this voucher or your payment to Form 943.

OMB No. 1545-0035

1 Enter your employer identification number (EIN). 2 Enter the amount of your payment . . . ▶

Make your check or money order payable to “United States Treasury”

Dollars Cents

3 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city or town, state or province, country, and ZIP or foreign postal code.