Form 943 (2014): Agricultural Employee Tax Return
Checklist
Form 943 is one of the required employment tax forms used to report federal income tax withholding and Social Security and Medicare taxes for agricultural workers. For the 2014 tax year, agricultural employers followed standard IRS employment tax rules, rates, and filing procedures under the Department of the Treasury.
Prepare Your Employment Records
Gather all wage records, tip income, and third-party sick pay paid to agricultural employees during the 2014 calendar year. Confirm employee names, addresses, and Social Security numbers, and print the employer identification number exactly as issued by the Internal
Revenue Service. Accurate records are essential for preparing employment tax returns and avoiding disclosure issues with the return position.
Review Applicable Instructions and Publications
Before completing the return, review the Instructions for Form 943 and related Employment Tax
Publications to confirm filing thresholds, wage definitions, and deposit rules. These instructions for form preparation help taxpayers file, ensure compliance, and reduce errors. Employers using payroll software should confirm that it reflects 2014 tax rates and form layouts.
Step-by-Step Filing Process
Step 1: Verify Filing Requirements
Determine whether you meet the Form 943 filing thresholds using either the individual worker test or the total wage test. You must file this separate form if you paid $150 or more in cash wages to any agricultural employee or if total cash and noncash wages reached $2,500 or more during 2014.
Step 2: Calculate Social Security Tax
Enter total cash wages subject to Social Security tax on line 2 of Form 943. Multiply salaries by
12.4 percent to calculate the combined employee and employer tax. The 2014 Social Security wage base limit is $117,000 per employee.
Step 3: Calculate Medicare Tax
Enter total cash wages subject to Medicare tax on line 4 without applying deductions. Multiply salaries by 2.9 percent to calculate the combined Medicare tax. There is no wage base limit for
Medicare tax in 2014.
Step 4: Report Additional Medicare Tax Withholding
Withhold the 0.9 percent Additional Medicare Tax on wages paid to any employee over
$200,000 during the year. This tax applies only to employees and does not increase employer liability.
Step 5: Report Federal Income Tax Withholding
Enter the total federal income tax withheld from agricultural wages in line 8. Generally, employers must withhold federal income tax from employees who are subject to Social Security and Medicare taxes. Refer to the applicable service form guidance in Publication 51.
Step 6: Complete Tax Liability Calculations
Add lines 3, 5, 7, and 8 to determine total taxes before adjustments. Apply rounding or uncollected tax adjustments as allowed, then calculate the total liability after adjustments. These figures determine your personal liability as an employer.
Step 7: Reconcile Deposits and Payments
Compare total deposits made during 2014 with your calculated tax liability. Include all deposits and any overpayments made in prior years. Employers may use electronic payments or direct deposit methods when supported by IRS systems.
- H-2A visa holders: Report qualifying H-2A wages on Form W-2, box 1 only. These
- Third-party sick pay: Obtain documentation from reporting agents or insurers that
- Household employees on farms: Include qualifying household employees working on
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 8: Report Monthly Tax Liability
Complete line 17 if you were a monthly-schedule depositor and your total taxes equal or exceed
$2,500. Employers with higher liabilities must use Form 943-A to report tax liability, rather than
Schedule B, which applies to Form 941.
Address Special Reporting Situations wages are not subject to Social Security or Medicare taxes. issued sick pay. Report third-party sick pay separately to ensure accurate employment tax reporting. a for-profit farm on Form 943. Household employees outside agricultural work must be reported using Schedule H with Form 1040 for individual taxpayers.
Coordinate With Other Employment Tax Forms
Form 943 is filed annually and should not be confused with Form 941, the Employer's Quarterly
Federal Tax Return, which applies to non-agricultural employers. Do not file Schedule R or
Schedule B with Form 943 unless specifically instructed, as these schedules are tied to other employment tax returns.
Understand Excise Tax and Liability Limits
Form 943 does not report liability for excise taxes. Employers subject to excise taxes must follow separate excise tax instructions and file the appropriate separate instructions and forms.
Mixing excise tax liabilities with employment tax reporting can result in processing delays.
Seek Assistance if Needed
If you encounter unresolved issues, the Taxpayer Advocate Service can assist with IRS processing delays or unresolved compliance problems. Employers should retain all tax forms, worksheets, and supporting documentation for at least four years after filing.
File Form 943 on Time
Submit Form 943 by February 2, 2015, unless you qualify for the extended deadline of February
10, 2015, based on timely deposits. Filing accurately and on time helps avoid penalties, interest, and compliance issues tied to employment tax returns.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
