TaxBandits Knowledge Base

What is form 943?

Employers must file IRS Form 943, Employer's Annual Federal Tax Return for Agricultural Workers, to report employment taxes on wages received by agricultural workers. 
Employers must withhold taxes from their employees' earnings if one of the following conditions is met:

• During the tax year, you pay employees cash wages of $150 or more for farm work.
• You pay at least $2,500 in total wages (cash and noncash) to all farm workers yearly.