Form 943

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

By RepeatForm team

Form 943 is the IRS's annual employment tax return for agricultural employers. The IRS says to file it if you paid wages to one or more farmworkers subject to the taxes it lists, and to keep filing each year until a final return. Upload last year's Form 943 and this year's blank to reuse your employer details, then review.

Tested with the irs.gov edition dated 2025

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What Form 943 is for

irs.gov says "File this form if you paid wages to one or more farmworkers and the wages were subject to federal income, Social Security, and Medicare taxes." The form is the Employer's Annual Federal Tax Return for Agricultural Employees. This is a smaller audience than Form 941 or Form 940. RepeatForm does not work out any amount on it.

Who files Form 943

The instructions say to file Form 943 if you paid wages to one or more farmworkers and the wages were subject to federal income tax withholding or social security and Medicare taxes under the tests they describe: cash wages of "$150 or more in a year" to an employee for farmwork, or total wages to all farmworkers of "$2,500 or more". They add: "After you file your first Form 943, you must file a return for each year, even if you have no taxes to report, until you file a final return." For nonfarm workers, the instructions say taxes are reported on Form 941 or Form 944. Each has its own page: see the links below. RepeatForm does not apply the tests for you.

Deposits

The instructions say "If your total taxes after adjustments and nonrefundable credits (line 13) are less than $2,500 for the year, you can pay the tax due with your return if you file on time" and that if line 13 is $2,500 or more, "You must make deposits by EFT throughout the year in accordance with your deposit schedule", monthly or semiweekly. The instructions explain the schedules and what to do next. RepeatForm does not work out deposits or what you owe.

E-filing and paper filing

The Form 943 instructions say "You're encouraged to file Form 943 electronically" and point to IRS.gov/EmploymentEfile. If you file a paper return, where you file depends on whether you include a payment, and the instructions have the address table for your location. RepeatForm does not file anything: it prepares the PDF; e-filing is done in your own filing or payroll software or through a tax professional.

Using the same details on a new copy

Upload a Form 943 you completed and this year's blank; RepeatForm carries the matching answers across; you review them, then preview the PDF before you export. Bookkeepers can do the same for each client's own prior-year copy.

What carries over

  • ✓Employer identification number, name, trade name and address, where they match in both copies
  • ✓Other details that repeat each year, where they match in both copies
  • ✓Anything else that matches in both copies. Check it yourself; the year and every amount are different each time

What never carries over

  • ✓The year and everything that depends on it: the number of employees on the date the form names, wages, tax withheld, the tax lines, adjustments, credits, deposits, balance due or overpayment, the refund details and the monthly liability. Enter those again from this year's records.
  • ✓The "address is different from prior return" box, the "don't have to file returns in the future" box and the aggregate return filer boxes. They describe this year only, so set them yourself.
  • ✓Anything the IRS prints and locks on the form, and anything in your completed copy that does not appear in the blank form.
  • ✓A signature or date. The PDF has no field for either, so sign and date by hand. The instructions say a paid preparer must also sign and fill in the Paid Preparer Use Only section, and that "Paid preparers must sign paper returns with a manual signature."
  • ✓A payment. A completed form is not a payment: pay through the IRS.

If the IRS has a new edition

The IRS publishes a Form 943 for each year. Carrying a prior year's copy into the new one works for many answers, but some fields are renamed or moved and match only partly, so check every line on the new year's form in Review before you export.

Taxes on wages for nonfarm workers are reported on the quarterly return, Form 941,

or the annual return for the smallest employers, Form 944.

Annual federal unemployment (FUTA) tax is reported on Form 940.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with the Form 943 you completed last year and this year's blank.

Check matching answers

Review what RepeatForm found before creating Preview.

Preview the result

Inspect the exact completed PDF before paying.

Free to upload, review and preview. Pay $6.99 USD once to download the PDF you checked. No subscription.

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it.
  • ✓RepeatForm does not give tax or legal advice. It cannot tell you whether you must file Form 943, and it does not work out wages, tax, deposits or what you owe. Use the IRS instructions or a qualified adviser.
  • ✓RepeatForm does not file anything with the IRS or make any payment.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

FAQ

What is Form 943?+

According to the IRS, "File this form if you paid wages to one or more farmworkers and the wages were subject to federal income, Social Security, and Medicare taxes." It is the Employer's Annual Federal Tax Return for Agricultural Employees. RepeatForm prepares the PDF; it does not file for you.

Who has to file Form 943?+

The instructions say to file if you paid wages to one or more farmworkers and the wages were subject to federal income tax withholding or social security and Medicare taxes under their tests, and that after your first Form 943 "you must file a return for each year, even if you have no taxes to report, until you file a final return." They also describe the final return and the aggregate return filers. RepeatForm does not decide for you.

What are the deposit requirements for Form 943?+

The instructions say that if line 13 is less than $2,500 for the year, you can pay with your return if you file on time, and if it is $2,500 or more, "You must make deposits by EFT throughout the year in accordance with your deposit schedule", monthly or semiweekly. Read the instructions for the schedules. RepeatForm does not work out deposits.

When is Form 943 due?+

The 2025 instructions say "For 2025, file Form 943 by February 2, 2026. However, if you made deposits on time in full payment of the taxes due for the year, you may file the return by February 10, 2026." Check the instructions for the year you are filing.

Where do I mail Form 943, and can I file it electronically?+

The instructions say "You're encouraged to file Form 943 electronically" and point to IRS.gov/EmploymentEfile. For a paper return, where you mail it depends on whether you include a payment, and the address table for your location is in the instructions. RepeatForm does not file for you.

Can I reuse last year's Form 943?+

You can reuse the employer details that stay the same, such as EIN, name and address. The wages, tax and deposits are different each year, so enter them again and check every line on the new year's form in Review. Sign and date it by hand.

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