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

Form 943

Department of the Treasury

Internal Revenue Service

T

Enter your

name,

address,

employer

identification

number,

and

calendar

year of

return.

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, check 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, 1995 © 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 1995, including any overpayment from 1994, 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.

● All filers: If line 13 is less than $500, you need not complete line 15 or Form 943-A.

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

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 (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

Form 943-V

Department of the Treasury

Internal Revenue Service

Form 943 Payment Voucher

Do not send cash and do not staple your payment to this voucher. Make your check or money order, with your employer identification number clearly written on it,

payable to the Internal Revenue Service.

Enter the amount of the payment you Enter the first four letters of your business name Your employer identification number

are making

12 3

4 Enter your business name(s)

$ .

Do not staple your payment to this voucher.

DETACH HERE

● Semiweekly schedule depositors: Complete Form 943-A and check here ©

● Monthly schedule depositors: Complete line 15 and check here ©

15 Summary of Federal Tax Liability

Enter your address

Enter your city, state, and ZIP code
Form 943 (1995) Page 2

(Continued on next page)

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 under the tests discussed below. (For

definitions of 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 simpler, we

would be happy to hear from you. You can write to

the Western Area Distribution Center, Attention:

Tax Forms Committee, Rancho Cordova, CA

95743-0001. DO NOT send the tax form to this

office. Instead, see Where To File below.

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.

● The total (cash and noncash) you pay to

farmworkers is $2,500 or more in the calendar

year.

Exception for certain hand-harvest laborers: 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. Was employed in agriculture less than 13

weeks in the preceding calendar year (1994).

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 test for the

group is not met, the $150-or-more test for an

individual 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. 15-A, Employer’s

Supplemental 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 income tax to withhold from an

employee’s wages.

The social security tax rate is 6.2% and the

Medicare tax rate is 1.45% each for the employer

and the employee.

Social Security and Medicare Taxes.—The 1995

wage base is $61,200 for social security. There is

no wage base limit for Medicare.

See Circular A for more information concerning Reconciliation of Forms 943 and W-3.—To agricultural employment tax returns. 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 Wage 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.

● 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 discussed in the line 8 instructions, 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.

Exception for household employees.—In 1995, a

household worker on your for-profit farm is not

subject to social security and Medicare taxes

unless you paid that employee cash wages of

$1,000 or more, regardless of the total wages you

paid. The amounts you paid to such workers do

count in the $2,500-or-more group test, even if

you chose to report their wages on Schedule H

(Form 1040).

Purpose of Form.—Use Form 943 to report

income tax withheld and employer and employee

social security and Medicare taxes on

farmworkers. If you have household employees

working in your private home on your farm

operated for a profit, they are considered farm

employees. To report social security, Medicare,

and income tax withholding on the wages of

household employees, you may either: 

If you paid wages to nonfarm workers, do not

report these on Form 943. If you paid wages to a

household employee in a home that is not on a

for-profit farm, you must report the taxes on

Schedule H. If you paid wages to other nonfarm

workers, report the taxes on Form 941, Employer’s

Quarterly Employment Tax Return. See Pub. 926

for more information about household employees.

1. File Schedule H (Form 1040), Household

Employment Taxes, with your individual income tax

return, or 

2. Include the wages with other farm employee

wages on Form 943. 

When To File.—For 1995, file Form 943 by

January 31, 1996. 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.

If you stop paying wages during the year, file a

final return for 1995. Be sure to mark the box at

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

taxes, notify the IRS.

New Jersey, New York (New York City and counties of

Nassau, Rockland, Suffolk, and Westchester)

Return without payment:

Holtsville, NY 00501-0018

Where To File.—Find the state and, if applicable,

county location of your legal residence, principal

place of business, office, or agency in the list

below. Send your return to the Internal Revenue

Service at the address listed for your location. No

street address is needed.

Return with payment:

P.O. Box 105094

Atlanta, GA 30348-0008

Florida, Georgia, South Carolina

Return with payment:

P.O. Box 254

Newark, NJ 07101-0008

Return without payment:

Atlanta, GA 39901-0018
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, check here ©

© For Paperwork Reduction Act Notice, see page 2.

© For more information, see Circular A.

YOUR COPY

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.

Alabama, Arkansas, Louisiana, Mississippi, North

Carolina, Tennessee

1 Number of agricultural employees employed in the pay period that includes March 12, 1995 © 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 1995, including any overpayment from 1994, 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.

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 (see instructions)

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

12

13

11

12

Sign

Here

Indiana, Kentucky, Michigan, Ohio, West Virginia

Return without payment:

Cincinnati, OH 45999-0018

Kansas, New Mexico, Oklahoma, Texas

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 84201-0018

Return with payment:

P.O. Box 6538

Chicago, IL 60680-0008

Return with payment:

P.O. Box 7353

San Francisco, CA

94120-0008

Return without payment:

Austin, TX 73301-0018

Return with payment:

P.O. Box 970015

St. Louis, MO 63197-0008

Return with payment:

P.O. Box 1212

Charlotte, NC 28201-0008

Return without payment:

Memphis, TN 37501-0018

● All filers: If line 13 is less than $500, you need not complete line 15 or Form 943-A.

Deposit period ending Tax liability for month

A January 31

B

C

D

E

F

G

H

I

J

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

K

L

Total liability for

year (add lines A

through L)

M

November 30

December 31

Deposit period ending

● Semiweekly schedule depositors: Complete Form 943-A and check here ©

● Monthly schedule depositors: Complete line 15 and check here ©

15 Summary of Federal Tax Liability

California (all other counties), Hawaii

Return without payment:

Fresno, CA 93888-0018

Return with payment:

P.O. Box 60819

Los Angeles, CA 90060-0008

Delaware, District of Columbia, Maryland, Pennsylvania,

Virginia

Return without payment:

Philadelphia, PA 19255-0018

Return with payment:

P.O. Box 8526

Philadelphia, PA 19162-0008

New York (all other counties), Connecticut, Maine,

Massachusetts, New Hampshire, Rhode Island, Vermont

Illinois, Iowa, Minnesota, Missouri, Wisconsin

Return without payment:

Andover, MA 05501-0018

Return without payment:

Kansas City, MO 64999-0018

Return with payment:

P.O. Box 371475

Pittsburgh, PA 15250-0008

Return with payment:

P.O. Box 970009

St. Louis, MO 63197-0008

If you have no legal residence or principal place of

business in any state

All returns:

Philadelphia, PA 19255-0008

Penalties and Interest.—There are penalties for

filing a return late and for paying or depositing

taxes late, unless there is reasonable cause. If you

are late, please attach an explanation to your

return. There are penalties for willful failure to (1)

file returns and pay taxes when due, (2) give Form

W-2 to employees, or (3) keep records. There are

also penalties 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 January 31, 1996, give

Form W-2 to each employee who was working for

you at the end of 1995. 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

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 the 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.
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 1994, as

shown in your records.

Line 8.—Use line 8 to adjust amounts of social

security and Medicare taxes reported in the

current year or a prior period. (See also Income tax

adjustments below.) 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

and Medicare 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 could be

subject to a penalty. Include Form 8109, Federal

Tax Deposit Coupon, with each deposit. 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.

Enter on Form 941c or include in the statement

the total wages for all your employees as

previously reported and as corrected.

Form 943 (1995) 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 $61,200 in 1995, show

only $61,200 for that employee.

Explain any prior period adjustments 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

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.

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.

Lookback Period.—The lookback period is the

second calendar year preceding the current

calendar year. For example, the lookback period

for calendar year 1996 is calendar year 1994.

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 Deposit Schedule.—If the total tax

reported on Form 943 for the lookback period is

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

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 schedule depositor for the year in which

you first became an employer (but see the

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

Semiweekly Deposit Schedule.—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 schedule 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

by the close of the next banking day, whether

you are a monthly or a semiweekly schedule

depositor.

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

continue accumulating taxes after the end of a

deposit period.

If you are a monthly schedule depositor and

you accumulate $100,000 on any day, you

become a semiweekly schedule depositor on the

next day for the remainder of the calendar year

and for the following calendar year.

Accuracy of Deposits Rule.—You will satisfy

your deposit obligation if you deposit timely at

least 98% of the tax liability or if the deposit

shortfall does not exceed $100. 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 Rule,

discussed later. 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 “1995” on

your check.

Printed on recycled paper

Semiweekly schedule depositors will always

have 3 banking days to make a deposit.

For 1996, if your employment taxes were more

than $47 million in calendar year 1993 or 1994,

you must use Electronic Funds Transfer. See

Temporary Regulations 31.6302-1T and Rev. Proc.

94-48, 1994-2 C.B. 694.

Income tax adjustments.—Generally, you

cannot adjust amounts reported as income tax

withheld in a prior calendar year unless it is to

correct an administrative error. An

administrative error occurs if the amount you

entered on the return is not the amount you

actually withheld. See Circular A for more

information.

Current year adjustments. In certain cases,

amounts reported as social security and Medicare

taxes on lines 3 and 5 must be adjusted to arrive

at your correct liability.

Fractions of cents.—If there is a difference

between the total tax on line 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.

Prior period adjustments. Prior period

adjustments include errors in social security and

Medicare taxes reported on earlier returns or errors

in credits for overpayment 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.

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, OCRO/DEA/Resubmittal

Unit, 3-E-10 North Building, Metro West, 300 North

Greene Street, Baltimore, MD 21201.

By February 29, 1996, send Copy A of all Forms

W-2 with Form W-3 to the Social Security

Administration. The address is in the instructions

for Form W-3.

him or her the completed form within 30 days of

the request or the last wage payment, whichever is

later.

has not claimed and will not claim a refund or

credit for the amount.

You are either a monthly schedule depositor

or a semiweekly schedule depositor. The IRS will

notify you each November whether you are a

monthly or a semiweekly schedule 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 reported on your original Form 943

in the lookback period (explained below).