Yes, as an agricultural employer, you must report federal income tax (FUTA) on the wages you pay to your agricultural employees on Form 940. According to the IRS, you must file Form 940 if you paid cash wages of $20,000 or more to farmworkers during any calendar quarter in 2022 or 2023, or if you employed 10 or more farmworkers during at least some portion of a day (whether or not they worked at the same time) during any 20 or more different weeks in 2022 or 2023. If you’re unsure of any obligations, reach out to your CPA, bookkeeper, or accounting professional for guidance.