What IRS Form 943 (2019) Is For

Form 943 is the Employer's Annual Federal Tax Return for Agricultural Employees, used by employers who paid wages to one or more farmworkers during 2019 when those wages were subject to Social Security and Medicare taxes or federal income tax withholding (IRS Instructions for Form 943 (2019)). Agricultural employers must file this form if they meet either the $150 test (paying any employee at least $150 in cash wages for farmwork) or the $2,500 test (paying $2,500 or more in total wages to all farmworkers), distinguishing it from Form 941 which covers non-agricultural employees.

When You'd Use Form 943 for 2019 (Late or Amended Filing)

You would file Form 943 for 2019 as a late or amended return in several scenarios: if you received IRS notices about unfiled returns or unpaid employment taxes from that year, if you discovered errors on your originally filed 2019 return, or if you need to claim refunds of overpaid taxes. Late filers often face this situation when the IRS identifies missing returns through wage matching programs or third-party reporting. For refund claims, you generally have until three years from the original filing date or two years from when you paid the tax (whichever is later) to file an amended return using Form 943-X (Instructions for Form 943-X).

Key Rules Specific to 2019

For 2019, the Social Security tax rate was 6.2% each for employer and employee on wages up to $132,900, while Medicare tax remained at 1.45% each with no wage limit (IRS Instructions for Form 943 (2019)). The 2019 tax year also included Additional Medicare Tax withholding of 0.9% on wages exceeding $200,000 per employee. Form 943 for 2019 was originally due January 31, 2020, with a February 10, 2020 extension available for employers who made all deposits on time.

Step-by-Step (High Level)

• Gather tax transcripts from the IRS showing what was previously filed and any payments made for 2019
• Complete the 2019 Form 943 accurately using the specific year's form and instructions, not current versions
• Attach required schedules such as Form 943-A if you were a semiweekly depositor, and Schedule R if filing as an aggregate filer
• Mail to correct IRS processing center using addresses specified in 2019 instructions (addresses have changed since then)
• Keep copies of all filed documents and proof of mailing for your records
• Make payments using appropriate methods if additional taxes are owed

Common Mistakes and How to Avoid Them

• Using wrong form version - Always use the 2019 Form 943, not current year forms, as tax rates and rules may differ
• Confusing Form 943 vs. 941 - Form 943 is only for agricultural employees; non-farm workers require Form 941 quarterly returns
• Incorrect deposit schedule reporting - Monthly depositors complete line 17; semiweekly depositors must attach Form 943-A (IRS Instructions for Form 943 (2019))
• Missing wage base limits - Don't report Social Security wages exceeding $132,900 per employee for 2019
• Wrong filing address - Use 2019 filing addresses, not current ones, as IRS processing centers have changed
• Inadequate documentation - Attach detailed explanations for late filing or amendments to avoid penalties and processing delays

What Happens After You File

The IRS typically processes Form 943 returns within 6-8 weeks for paper filings, though late returns may take longer due to additional verification steps. You may receive notices requesting additional information or proposing changes to your return. If you owe additional taxes, you can request payment plans using Form 9465 (IRS payment agreement process). For disputed assessments, you have appeal rights and can request penalty abatement if you meet reasonable cause criteria. Interest and penalties on late filings are calculated from the original due date, but the IRS may waive penalties for first-time filers or those with reasonable cause (Instructions for Form 943-X).

FAQs

Can I still get a refund for overpaid 2019 taxes?

Generally no, as the three-year statute of limitations for 2019 refund claims expired in 2023, unless you fall under the two-year rule from when taxes were actually paid.

What penalties apply to late-filed 2019 Form 943?

Failure-to-file penalties are typically 5% per month up to 25% of unpaid taxes, plus failure-to-pay penalties of 0.5% per month and interest compounded daily from the original due date.

Do I need my original 2019 payroll records to file late?

Yes, you'll need wage records, tax withholding documentation, and deposit records. Request wage and income transcripts from the IRS if records are incomplete.

Should I also amend my 2019 state returns?

Likely yes, since agricultural employment taxes often have state components. Check with your state tax agency about their amendment procedures and deadlines.

Can I file Form 943 electronically for 2019?

Electronic filing may not be available for prior year returns through standard software. Check with the IRS e-file system or consider paper filing.

What if I discover errors after filing my late 2019 Form 943?

Use Form 943-X to correct errors on your late-filed return, provided you're still within the statute of limitations period.

How do I prove I mailed my Form 943 on time?

Use certified mail, registered mail, or an IRS-designated private delivery service with tracking to establish the postmark date for penalty relief purposes.

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