Form 943 — Employer's Annual Federal Tax Return for Agricultural Employees
Form 943 is the annual payroll tax return for agricultural employers — farmers who pay wages to farmworkers. Unlike Form 941 (quarterly), Form 943 is filed annually by January 31. Agricultural wages are subject to FICA taxes only if the employer pays $2,500 or more in cash wages during the year, or pays any single employee $150 or more in cash wages during the year. For tax professionals, Form 943 is a specialized form for farm clients.
Key Rules and Authority
| Rule | Detail |
|---|---|
| FICA Threshold (annual) | $2,500 total cash wages |
| FICA Threshold (per employee) | $150 cash wages |
| Filing Deadline | January 31 |
| H-2A Workers | FICA exempt — foreign agricultural workers |
| Deposit Schedule | Monthly or semi-weekly based on lookback period |
| Form 943-A | Required for semi-weekly depositors |
Agricultural Wage FICA Rules
Agricultural wages are subject to FICA taxes (Social Security and Medicare) under a different threshold than non-agricultural wages. An agricultural employer must withhold and pay FICA taxes on wages paid to a farmworker if: (1) the employer pays $2,500 or more in total cash wages to all farmworkers during the year; or (2) the employer pays any single farmworker $150 or more in cash wages during the year. If neither threshold is met, the wages are exempt from FICA. Non-cash wages (housing, meals, produce) are generally exempt from FICA for agricultural workers.
Frequently Asked Questions
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