Federal Employer's Annual Federal Tax Return for Agricultural Employees

Employer's Annual Federal Tax Return for Agricultural Employees
2024 Form 943
Form

943

430124

Employer’s Annual Federal Tax Return
for Agricultural Employees

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0029

2024

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

Name (as distinguished from trade name)

–

Trade name, if any

Type
or
Print

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
3
4
5
6
7
8
9
10
11
12
13
14
15
16

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• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.
• Semiweekly schedule depositors: Complete Form 943-A and check here . .
• Monthly schedule depositors: Complete line 17 and check here . . . . .
17

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

A
B
C
D
E

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Number of agricultural employees employed in the pay period that includes March 12, 2024 . .
1
Wages subject to social security tax . . . . . . . . . . . .
2
Social security tax (multiply line 2 by 12.4% (0.124)) . . . . . . . . . . . . . . . .
3
Wages subject to Medicare tax
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4
Medicare tax (multiply line 4 by 2.9% (0.029)) . . . . . . . . . . . . . . . . . .
5
Wages subject to Additional Medicare Tax withholding . . . . . .
6
Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009)) . . . . . . . . . .
7
Federal income tax withheld
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8
Total taxes before adjustments. Add lines 3, 5, 7, and 8 . . . . . . . . . . . . . .
9
Current year’s adjustments . . . . . . . . . . . . . . . . . . . . . . . .
10
Total taxes after adjustments (line 9 as adjusted by line 10) . . . . . . . . . . . . .
11
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 . .
12
Total taxes after adjustments and nonrefundable credits. Subtract line 12 from line 11 . . . .
13
Total deposits for 2024, including overpayment applied from a prior year and Form 943-X . . .
14
Balance due. If line 13 is more than line 14, enter the difference and see the instructions . . .
15
Overpayment. If line 14 is more than line 13, enter the difference $
Check one: Apply to next return.

January
February
March
April .
May .

ThirdParty
Designee

Sign
Here

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Tax liability for month

F
G
H
I
J

June . .
July . .
August .
September
October .

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Tax liability for month

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

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

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.

Date

Signature
Print your name and title

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer’s signature

Firm’s name
Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Date

Check
if
self-employed

PTIN

Firm’s EIN
Phone no.
Cat. No. 11252K

Form

943 (2024)

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 going
to 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 “2024” 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 2024
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. 1545-0029

2024

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