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Preparing Your Tax Return(s) and Information ReturnsBusiness TaxesEmployment TaxesForm 943 Employers Annual Tax Return
For Agricultural Employees You must file Form 943 for each calendar year beginning with the first year you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test. Do not report these wages on Form 941. Send Form 943, with payment of any taxes due that are not required to be deposited, to the IRS by January 31 following the year for which the return is filed (or February 10 if the tax was timely deposited in full). Please note that there may be different addresses for filing returns, depending on whether you file with or without a payment. See Instructions for Form 943 for information on where to file.
Publication
51 Circular A,
Agricultural Employer's Tax Guide |