Federal Employer's Annual Federal Tax Return for Agricultural Employees

Employer's Annual Federal Tax Return for Agricultural Employees
2023 Form 943
Form

943

430123

Employer’s Annual Federal Tax Return
for Agricultural Employees

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0035

2023

Go to www.irs.gov/Form943 for instructions and the latest information.
Employer identification number (EIN)

Name (as distinguished from trade name)

–

Type
or
Print

Trade name, if any

If address is
different from
prior return,
check here

Address (number and street)
City or town, state or province, country, and ZIP or foreign postal code

If you don’t have to file returns in the future, check here
1
2

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Number of agricultural employees employed in the pay period that includes March 12, 2023

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Wages subject to social security tax* .

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2

Qualified sick leave wages* .

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2a

b Qualified family leave wages*

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2b

Social security tax (multiply line 2 by 12.4% (0.124)) .

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a

3

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3

Social security tax on qualified sick leave wages (multiply line 2a by 6.2% (0.062)) .

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3a

b Social security tax on qualified family leave wages (multiply line 2b by 6.2% (0.062)) .

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3b

a

4

Wages subject to Medicare tax

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Medicare tax (multiply line 4 by 2.9% (0.029)) .

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Wages subject to Additional Medicare Tax withholding .

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Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) .

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8

Federal income tax withheld

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9

Total taxes before adjustments. Add lines 3, 3a, 3b, 5, 7, and 8 .

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10

Current year’s adjustments .

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11

Total taxes after adjustments (line 9 as adjusted by line 10)

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5

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7

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8

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9

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10

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11

12a Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 . .
b Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before
April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12a

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12b

12d

e

Reserved for future use

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f

Reserved for future use

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13

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c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
d Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . . . .

12c

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12e

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12g

Total taxes after adjustments and nonrefundable credits. Subtract line 12g from line 11 .

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g Total nonrefundable credits. Add lines 12a, 12b, and 12d .

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* Include taxable qualified
sick and family leave wages
paid in 2023 for leave taken
after March 31, 2021, and
before October 1, 2021, on
line 2. Use lines 2a and 2b
only for taxable qualified
sick and family leave wages
paid in 2023 for leave taken
after March 31, 2020, and
before April 1, 2021.

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You MUST complete all three pages of Form 943 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11252K

Form

943 (2023)

430223
Page 2

Form 943 (2023)

14a

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14a

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14b

c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
d Refundable portion of credit for qualified sick and family leave wages for leave taken before
April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14c

Total deposits for 2023, including overpayment applied from a prior year and Form 943-X

b Reserved for future use

e
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14d
14e

Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
Refundable portion of credit for qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021 . . . . . . . . . . . . . . . . . .

g Reserved for future use

14f

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14g

h

Total deposits and refundable credits. Add lines 14a, 14d, and 14f .

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14h

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Reserved for future use

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14i

j

Reserved for future use

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14j

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Balance due. If line 13 is more than line 14h, enter the difference and see the instructions .

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Overpayment. If line 14h is more than line 13, enter the difference .
Check one:
Apply to next return.
Send a refund.

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• Semiweekly schedule depositors: Complete Form 943-A and check here .

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• Monthly schedule depositors: Complete line 17 and check here .

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• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.

17

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Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Tax liability for month

Tax liability for month

Tax liability for month

A January .

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F June .

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K November .

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B February .

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G July

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L December .

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C March

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H August

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D April .

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September .

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E May

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J October .

M Total liability
for year
(add lines A
through L) .

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Qualified health plan expenses allocable to qualified sick leave wages for leave
April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . .
Qualified health plan expenses allocable to qualified family leave wages for leave
April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . .

taken before
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taken before
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20

Reserved for future use

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20

21

Reserved for future use

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You MUST complete all three pages of Form 943 and SIGN it.
Form

943 (2023)

430323
Page 3

Form 943 (2023)

22

Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 .

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24

Qualified health plan expenses allocable to qualified sick leave wages reported on line 22 . . .
Amounts under certain collectively bargained agreements allocable to qualified sick leave wages
reported on line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .

23

25

Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021

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Qualified health plan expenses allocable to qualified family leave wages reported on line 25
. .
Amounts under certain collectively bargained agreements allocable to qualified family leave wages
reported on line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Reserved for future use

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28

29

Reserved for future use

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29

ThirdParty
Designee

Sign
Here

Do you want to allow another person to discuss this return with the IRS? See the separate instructions.
Designee’s
name

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27

Yes. Complete the following.

No.

Personal identification
number (PIN)

Phone
no.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which
preparer has any knowledge.

Signature

Date

Print your name and title

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Date

Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

PTIN

Form

943 (2023)

430621

This page intentionally left blank

Form 943-V,
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form 943-V if you’re making a payment with
Form 943. We will use the completed voucher to credit
your payment more promptly and accurately, and to
improve our service to you.

Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by
visiting the IRS website at www.irs.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Form 943, write “Applied For” and the date you applied in
this entry space.
Box 2—Amount paid. Enter the amount paid with
Form 943.
Box 3—Name and address. Enter your name and
address as shown on Form 943.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form 943,” and “2023” on your check or money order.
Don’t send cash. Don’t staple Form 943-V or your
payment to Form 943 (or to each other).
• Detach Form 943-V and send it with your payment and
Form 943 to the address provided in the Instructions for
Form 943.
Note: You must also complete the entity information
above line 1 on Form 943.

Making Payments With Form 943
To avoid a penalty, make your payment with your 2023
Form 943 only if:
• Your total taxes after adjustments and nonrefundable
credits for the year (Form 943, line 13) are less than
$2,500 and you’re paying in full with a timely filed return,
or
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
section 11 of Pub. 15 for details. In this case, the amount
of your payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 for deposit
instructions. Don’t use Form 943-V to make federal tax
deposits.
Use Form 943-V when making any payment with
! Form 943. However, if you pay an amount with
CAUTION
Form 943 that should’ve been deposited, you may
be subject to a penalty. See Deposit Penalties in section
11 of Pub. 15.

▲

Detach Here and Mail With Your Payment and Form 943.

943-V

Form
Department of the Treasury
Internal Revenue Service
1 Enter your employer identification number (EIN).

–

Payment Voucher

OMB No. 1545-0035

2023

Don’t staple this voucher or your payment to Form 943.
2

Enter the amount of your payment

. . . .

Make your check or money order payable to “United States Treasury.”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.

Dollars

Cents