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, 1992 © 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 1992, including any overpayment from 1991, as shown in your records

10

Balance due (subtract line 12 from line 11—this should be less than $500). 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 3-banking-day depositor (see deposit rules on page 4) ©

Record of Federal Tax Liability.—If your taxes for the year (line 11) are

less than $500, you do not have to complete this record. You may pay

the taxes with Form 943 or deposit them by February 1, 1993.

Deposit period ending Tax liability for month

A January 31

B

C

D

If your taxes for every month are less than $3,000, show your tax

liability next to the month. If your tax liability for any month is $3,000

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 29

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

or more, do not use this schedule. Instead, complete and attach Form

943A. See rules (4) and (5) under Deposit Rules on page 4.

Sign

Here

Cat. No. 11252K

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending
Form 943 (1992) 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, Washington, DC

20224, Attention: IRS Reports Clearance

Officer, T:FP; 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

(1991).

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 Circular E,

Employer’s Tax Guide, 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. Circular A is mailed to Form

943 filers each year in December.

When To File.—For 1992, file Form 943 by

February 1, 1993. 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 1992. Be sure to fill in the line

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

the taxes, notify the IRS.

For 1992, 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

wage bases for the two parts of the social

security tax (social security and Medicare) are

different—$55,500 for social security and

$130,200 for Medicare. As a result, you must

report your employees’ wages on two lines

(lines 2 and 4) and figure the taxes separately

(lines 3 and 5).

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

● 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. These amounts may not

agree if, for example, income tax withheld was

reported on Forms 1099 or W-2G.

● 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, you should 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 from the

IRS or the SSA.

Form 941c adjustments include amounts for a

prior year, do not report those adjustments on

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

New Jersey, New York (New York

City and counties of Nassau,

Rockland, Suffolk, and

Westchester)

Holtsville, NY 00501

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

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.

Forms W-2 and W-3.—By February 1, 1993,

give Form W-2 to each employee who was

working for you at the end of 1992. 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. However, 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, 1992 © 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 1992, including any overpayment from 1991, as shown in your records

10

Balance due (subtract line 12 from line 11—this should be less than $500). 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 3-banking-day depositor (see deposit rules on page 4) ©

Record of Federal Tax Liability.—If your taxes for the year (line 11) are

less than $500, you do not have to complete this record. You may pay

the taxes with Form 943 or deposit them by February 1, 1993.

Deposit period ending Tax liability for month

A January 31

B

C

D

If your taxes for every month are less than $3,000, show your tax

liability next to the month. If your tax liability for any month is $3,000

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 29

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

or more, do not use this schedule. Instead, complete and attach Form

943A. See rules (4) and (5) under Deposit Rules on page 4.

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 100%

penalty may apply. The penalty is 100% of such

unpaid taxes. This penalty may apply to you if

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 Philadelphia, PA 19255

Indiana, Kentucky, Michigan,

Ohio, West Virginia Cincinnati, OH 45999

Kansas, New Mexico,

Oklahoma, Texas Austin, TX 73301

The 100% penalty may be imposed on all

persons who are determined by the IRS to be

responsible for collecting, accounting for, and

paying over these taxes, and who acted willfully

in not doing so. See Circular A for more details.

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

Ogden, UT 84201

these unpaid taxes cannot be immediately

collected from the employer or business.

By March 1, 1993, send Copy A of all Forms

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

Operations Center for your state. The

addresses are in the instructions for Form W-3.

Filing on Magnetic Media.—If you prepare 250

or more W-2s in one year, you are required to
Line 9. Total taxes as adjusted.—Add line 7 to

line 8 if reporting additional taxes. Subtract line

8 from line 7 if reducing taxes previously

reported.

Rule 2. Less than $500 at the end of any

month except December.—If at the end of any

month except December your total tax liability

is less than $500, you do not have to make a

deposit. Carry the taxes over to the following

month.

Line 6. Federal income tax withheld.— Enter

the income tax you withheld on wages paid to

your employees.

Rule 3. $500 or more but less than $3,000 at

the end of any month.—If at the end of any

month your total tax liability is $500 or more

but less than $3,000, you must deposit the

taxes within 15 days after the end of the

month, unless the exception to rule 3 below

applies.

Line 10. Advance earned income credit (EIC)

payments, if any.—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.

Exception to rule 3.—If your tax liability is

$500 or more but less than $3,000 at the end

of a month during which you were already

required to make a deposit of $3,000 or more

(because of rule 4 below), you do not have to

deposit the taxes. Carry them over into the next

month. Follow rules 3, 4, and 5 to determine

when the next deposit is due.

Line 12. Total deposits for 1992.—Show the

total amount deposited for the year, including

any overpayment from 1991, as shown in your

records.

Line 8. Adjustment to taxes.—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 943A. 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.

Rule 4. $3,000 or more but less than

$100,000 at the end of any eighth-monthly

period.—Each month is divided into eight

deposit periods (eighth-monthly periods) that

end on the 3rd, 7th, 11th, 15th, 19th, 22nd,

25th, and last day of the month. If at the end of

any eighth-monthly period your total tax liability

is $3,000 or more, deposit the taxes within 3

banking days after the end of that eighthmonthly period. If your tax liability is $100,000

or more at the end or at any time during the

eighth-monthly period, deposit the taxes on the

next banking day as described in rule 5.

Line 14. Overpayment.—If you deposited more

than the correct amount for a year, you can

have the overpayment refunded or applied to

your next return.

Signature.—Please be sure to sign and date

the return.

You will be considered to meet rule 4 if:

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 when completing the

coupons.

● You deposit at least 95% of the tax liability

for the eighth-monthly period within 3 banking

days after the end of the period, and

● You deposit any underpayment as follows:

a. If the eighth-monthly period is in a month

other than December, you deposit the

underpayment with the first deposit that is

required to be made after the 15th day of the

following month.

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.

b. If the eighth-monthly period is in

December, you deposit any underpayment of

$500 or more by January 31. (Any

underpayment of less than $500 can be paid

with Form 943 as explained in rule 1.)

Exception to rule 4.—If this is the first time

you are required to make a deposit within 3

banking days after the end of an

eighth-monthly period, you may deposit the

taxes by the 15th day of the next month

(instead of within 3 banking days after the

eighth-monthly period) if you meet all of the

following conditions:

Deposit Rules

The amount of taxes you owe (both shares of

social security and Medicare taxes plus any

income tax withheld minus advance EIC

payments, if any) determines the frequency of

deposits. You owe these taxes when you pay

the wages, not when your payroll period ends.

The rules below tell you how often to deposit

taxes. For examples that illustrate these rules,

see section 8 in Circular A.

● You were not required to deposit taxes for

any eighth-monthly period during the 4

preceding quarters.

● You were not required to deposit taxes for

any eighth-monthly period during earlier months

of this quarter.

● Your total undeposited taxes at the end of

any eighth-monthly period during this month

are less than $10,000. If the due date for filing a return or making a

tax deposit falls on Saturday, Sunday, or a legal

holiday, you may file the return or make the

deposit on the next business day.

If you qualify for this exception to rule 4,

check the box at the top of the Record of

Federal Tax Liability and attach a statement

showing your net taxes for each of the 4

preceding calendar quarters.

Rule 5. $100,000 or more at any time during

the eighth-monthly period.—See Circular A.

Rule 1. Less than $500 at the end of

December.—If at the end of December your

total tax liability for the year is less than $500,

you do not have to deposit the taxes. You may

pay the taxes to the IRS with Form 943 or

deposit them by January 31.

Line 4. Total wages subject to Medicare

taxes.—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 $130,200 in 1992, show only

$130,200 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 (1992) Page 4

Note: An employer’s deposit obligation is

determined by the total amount of liability

accumulated for the period and no longer by

Line 13. Balance due.—If you deposited all

taxes when due for 1992, any balance on this

line will be less than $500. You may either

deposit the balance or pay it with your return.

Please write your EIN, “Form 943,” and “1992”

on your check.

Specific Instructions

Line 1. Number of agricultural employees

employed in the pay period that includes

March 12, 1992.—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. Total wages subject to social security

taxes.—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 $55,500 in

1992, show only $55,500 for that employee.

Except for fractions of cents or third-party

sick pay, explain any amount on line 8 on Form

941c, Statement To Correct Information

Previously Reported on the Employer’s Federal

Tax Return, 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 IRS is changing the deposit rules

beginning on January 1, 1993. The changes

were not complete at the time these

instructions went to print. Therefore, the deposit

rules contained in these instructions may not be

correct for 1993 deposits. The IRS will issue

supplemental information on the new deposit

rules for 1993.

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, P.O. Box 2317,

Baltimore, MD 21235, Attn: Magnetic Media

Group.

the adjustments on line 8 on Form 943. You

can get Form 941c from the IRS.

the total amount of undeposited taxes on hand

at the close of such period.