Federal Form 943
The Employer's Annual Federal Tax Return for Agricultural Employees (Form 943) is filed annually for those employers who withhold and report employer and employee portions of FICA Federal Insurance Contributions Act and FIT Federal Income Tax taxes on wages paid to agricultural employees.
Providing the Tax Service with employee information
The earnings and taxes of agricultural employees must be provided to the Tax Service separate from the information of non-agricultural employees. That is, Form 943 information must be reported separate from Form 941 information.
Filing your 943 taxes
In order for the Tax Service to file your 943 taxes, it is imperative that you:
1. Determine if your payroll program allows employee level coding.
If your payroll program allows employee level coding of agricultural versus non-agricultural, no additional payroll considerations are necessary. Simply inform the Tax Service that the corresponding tax codes must be setup for Form 943.
If your payroll program does not allow employee level coding, agricultural employees must be setup within a separate payroll grouping. This prevents the co-mingling of their tax and wage information with that of non-agricultural employees.
2. Create a separate division at the Tax Service.
This ensures that the taxes and wages of agricultural employees are isolated from the taxes and wages of 941 employees.
3. Set up the corresponding tax codes with the Tax Service.
Inform the Tax Service that the corresponding tax codes must be set up for Form 943.
4. Transmit employee taxes and wages to the Tax Service by the deadline.
The taxes and wages of agricultural employees must be transmitted to the Tax Service using the same data and deadline requirements of Form 941.