943 Employer's Annual Tax Return for Agricultural Employees

Form

943

Department of the Treasury
Internal Revenue Service

Employer’s Annual Federal Tax Return
for Agricultural Employees
▶ Go

2020

to www.irs.gov/Form943 for instructions and the latest information.

Name (as distinguished from trade name)

Type
or
Print

OMB No. 1545-0035

Employer identification number (EIN)

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

Number of agricultural employees employed in the pay period that includes March 12, 2020

.

▶

1

2

Wages subject to social security tax .

.

.

.

.

.

.

.

.

.

.

.

2

Qualified sick leave wages

a

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

2a

.

.

.

.

.

.

.

.

.

.

.

.

.

.

2b

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

.

.

.

.

.

.

.

b Qualified family leave wages
3

.

.

.

.

.

.

.

.

.

.

.

.

.

3

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

.

.

.

.

.

3a

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

.

.

.

.

3b

a

.

4

Wages subject to Medicare tax

.

.

.

.

.

.

.

.

.

5

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

.

.

.

.

.

.

.

.

6

Wages subject to Additional Medicare Tax withholding .

.

.

.

.

.

7

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

.

8

Federal income tax withheld

.

.

.

9

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

.

10

Current year’s adjustments .

.

.

.

11

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

.

.

12a

.

.

.

.

.

.

.

.

.

.

.

.

5

.

.

.

.

.

.

.

.

7

.

.

.

.

.

.

.

.

.

8

.

.

.

.

.

.

.

.

.

.

9

.

.

.

.

.

.

.

.

.

.

.

10

.

.

.

.

.

.

.

.

.

.

.

11

Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 .

.

12a

.

.

12b

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

12c

.

.

.

.

.

.

.

.

.

12d

13

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

.

.

.

13

14a

Total deposits for 2020, including overpayment applied from a prior year and Form 943-X

.

.

.

14a

Nonrefundable portion of employee retention credit from Worksheet 1 .

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

.

.

.

.

b Deferred amount of the employer share of social security tax .

.

.

.

.

.

.

.

.

.

.

.

.

14b

c

.

.

.

.

.

.

.

.

.

.

.

.

14c

d Refundable portion of credit for qualified sick and family leave wages from Worksheet 1 .

.

.

.

14d

e

Refundable portion of employee retention credit from Worksheet 1 .

.

.

.

.

14e

f

Total deposits, deferrals, and refundable credits. Add lines 14a, 14b, 14c, 14d, and 14e .

.

.

.

14f

.

.

.

14g

.

14h

Deferred amount of the employee share of social security tax .

g Total advances received from filing Form(s) 7200 for the year .
h

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Total deposits, deferrals, and refundable credits less advances. Subtract line 14g from line 14f
You must complete both pages of Form 943 and sign it.

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

.

▶

6

b Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 1
c

.

4
.

.

.

Cat. No. 11252K

Next ■▶
Form

943 (2020)

Form 943 (2020)

Page

15

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

.

▶

15

16

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

16

.

.

.

.

.

.

.

.

.

▶

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

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

▶

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

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

▶

2

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

17

.

.

.

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 .

.

.

F June .

.

.

.

K November .

.

B February .

.

.

G July

.

.

.

.

L December .

.

C March

.

.

.

H August

.

.

.

D April .

.

.

.

I

September .

.

E May

.

.

.

J October .

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

.

.

.

.

18

Qualified health plan expenses allocable to qualified sick leave wages .

.

.

.

.

.

.

.

.

.

18

19

Qualified health plan expenses allocable to qualified family leave wages .

.

.

.

.

.

.

.

.

19

20

Qualified wages for the employee retention credit

.

.

.

.

.

.

.

.

.

.

20

21

Qualified health plan expenses allocable to wages reported on line 20 .

.

.

.

.

.

.

.

.

.

21

22

Credit from Form 5884-C, line 11, for the year .

.

.

.

.

.

.

.

.

.

22

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 ▶

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

Date

Check
if
self-employed

Firm’s name ▶

Firm’s EIN

Firm’s address ▶

Phone no.

PTIN

▶

Form

943 (2020)

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 “2020” 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.

To avoid a penalty, make your payment with your 2020
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 7 of Pub. 51 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 7 of Pub. 51 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 7
of Pub. 51.

▲

✁

▼

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

2020

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

Enter the amount of your payment

✃

Making Payments With Form 943

. . .

▶

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