Form 943 (2015) Agricultural Employer Tax Return Checklist
Form 943 reports annual Social Security, Medicare, Additional Medicare Tax withholding, and federal income tax withheld from agricultural employees. For 2015, Additional Medicare Tax withholding (0.9% on wages exceeding the threshold) is calculated separately on line 7 and included in total tax liability—a requirement that applied beginning in 2013 but remains material for 2015 filers.
This form is required for agricultural employers who paid wages to one or more farmworkers when those wages were subject to Social Security and Medicare taxes or federal income tax withholding. The form consolidates annual tax obligations and reconciles deposits made throughout the year with actual tax liability.
Required Steps
1. Employee Count and Basic Information
Enter the number of agricultural employees on the payroll in the pay period that included March 12, 2015, on line 1. This specific reference date applies only to 2015 Form 943 filings and is used to determine workforce size reporting for this calendar year.
Do not include household employees, persons who received no pay during the pay period, pensioners, or members of the Armed Forces in this count. If you enter 250 or more employees on line 1, you are required to file Forms W-2 electronically with the Social Security Administration.
2. Social Security Tax Calculation
Calculate total wages subject to Social Security tax on line 2 using the 2015 wage base limit of $118,500. Do not report any individual employee’s Social Security wages over this amount.
Enter the total cash wages subject to Social Security tax that you paid to your employees for farmwork during the calendar year. Enter the amount before deductions. Cash wages include checks and money orders but exclude noncash items such as food or lodging.
On line 3, multiply line 2 by 12.4% (.124). This combined rate represents both the employer’s share (6.2%) and the employee’s share (6.2%) of Social Security tax. The 6.2% rate for each party remained unchanged from 2014.
3. Medicare Tax Calculation
Calculate total wages subject to Medicare tax on line 4. There is no wage base limit for the Medicare tax—all cash wages paid for farm work are subject to this tax.
On line 5, multiply line 4 by 2.9% (.029). This combined rate represents both the employer’s share (1.45%) and the employee’s share (1.45%) of Medicare tax. The 1.45% rate for each party has been in effect since 1986 and remained unchanged for 2015.
Enter the amount before deductions and exclude noncash items such as food or lodging, or pay for services other than farmwork.
4. Additional Medicare Tax Withholding
Identify and enter wages exceeding the Additional Medicare Tax threshold on line 6. For 2015, you must begin withholding Additional Medicare Tax in the pay period when you pay wages in excess of $200,000 to an employee, and continue withholding each pay period until the end of the calendar year.
On line 7, calculate withholding at 0.9% (.009) by multiplying line 6 by this rate. Additional Medicare Tax is imposed only on the employee—there is no employer share. The $200,000 withholding threshold applies regardless of the employee’s filing status.
All wages subject to Medicare tax are also subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. This provision became effective January 1, 2013, and remains in effect for 2015.
5. Federal Income Tax Withheld
Enter federal income tax withheld from agricultural employees on line 8. Generally, you must withhold federal income tax from employees from whom you withhold Social Security and Medicare taxes.
Verify that withholding is based on properly completed Forms W-4 on file at the time wages were paid during 2015. The amount entered represents the total federal income tax withheld throughout the calendar year.
6. Calculate Total Taxes Before Adjustments
Add lines 3, 5, 7, and 8 to determine total taxes before adjustments on line 9. Do not omit Additional Medicare Tax (line 7) from this sum. This line represents your total tax liability before any adjustments for rounding, sick pay, or other permitted modifications.
7. Current Year’s Adjustments
Complete line 10 (Current Year’s Adjustments) only if corrections, prior-year adjustments, or allowable employment tax credits apply to 2015. Use this line to:
● Adjust for rounding of fractions of cents
● Adjust for the uncollected employee share of Social Security and Medicare taxes on third-party sick pay
● Adjust for group-term life insurance premiums paid for former employees
Use a minus sign to show a decrease in the amounts reported on lines 3, 5, or 7. Any amount shown on line 10 increases or decreases your tax liability and must also be included on your Monthly Summary of Federal Tax Liability (line 17) or Form 943-A.
Note that lines 13a, 13b, and 14 are reserved in 2015 and must remain blank. These lines do not contain reportable fields for this tax year.
8. Determine Balance Due or Overpayment
Combine lines 9 and 10 to calculate total taxes after adjustments on line 11. This represents your final tax liability for the year.
On line 12, enter the total deposits made during 2015, including any overpayment applied from prior years and any adjustments made via Form 943-X.
Subtract line 12 from line 11 to determine whether you have a balance due (line 15) or an overpayment (line 16). If line 11 exceeds line 12, enter the difference on line 15. If line 12 exceeds line 11, enter the difference on line 16.
9. Monthly Summary Requirements
If line 11 (total taxes after adjustments) is less than $2,500, skip the Monthly Summary (line 17) and do not file Form 943-A. Neither document is required when this threshold is not exceeded in 2015.
If line 11 equals or exceeds $2,500 and you are a monthly schedule depositor (not semiweekly), complete the Monthly Summary on line 17, showing tax liability for months A through L (January through December 2015). Ensure the monthly total on line M matches the amount on line 11 exactly.
If you were a semiweekly schedule depositor during any part of the year, do not complete line 17. Instead, you must complete and file Form 943-A, Agricultural Employer’s Record of Federal Tax Liability.
Your depositor status is determined by the total taxes reported during the lookback period (the second calendar year preceding the current year—for 2015, the lookback period is 2013). If you reported $50,000 or less during the lookback period, you are a monthly schedule depositor. If you reported more than $50,000, you are a semiweekly schedule depositor.
10. Third-Party Designee Authorization
Complete the Third-Party Designee section only if you want to authorize another person to discuss this 2015 return with the IRS. This could be an employee, a paid tax preparer, or another individual.
If authorizing a designee, check “Yes” and provide the designee’s name, phone number, and a five-digit personal identification number (PIN). The designee may choose any five numbers as the PIN. This authorization allows the IRS to contact your designee about questions regarding your return. Still, it does not authorize the designee to bind you to additional tax liability or represent you before the IRS beyond basic inquiries.
The authorization automatically expires one year from the due date of Form 943 (without regard to extensions).
11. Signature and Preparer Information
Sign and date the return under penalties of perjury. The appropriate person must sign based on your business entity type:
● Sole proprietorship: The individual who owns the business
● Corporation or LLC treated as a corporation: The president, vice president, or other principal officer duly authorized to sign
● Partnership or LLC treated as a partnership: A responsible and duly authorized partner, member, or officer
● Trust or estate: The fiduciary
If a paid preparer completes the form, the preparer must also sign, enter the date, provide their Preparer Tax Identification Number (PTIN), and include firm information (firm name, EIN, address, and phone number). Both the taxpayer’s signature and the paid preparer’s signature are required for 2015 filings when a paid preparer is used.
Year-Specific 2015 Changes and Key Requirements
Additional Medicare Tax Withholding: The 0.9% Additional Medicare Tax withholding on wages exceeding $200,000 is reported on a separate line (line 7) and must be included in the total tax liability calculation. This provision originated in 2013 but remains central to 2015 Form 943 reporting.
Reserved Lines: Lines 13a, 13b, and 14 are designated as reserved in 2015, indicating these lines do not contain reportable fields and must be left blank. Prior years or future years may use different line configurations.
March 12, 2015 Reference Date: The specific date for counting employees on line 1 is March 12, 2015. This date is unique to the 2015 tax year and determines workforce size reporting for this calendar year only.
Monthly Summary Threshold: The Monthly Summary (line 17) is required only for monthly schedule depositors with a tax liability of $2,500 or more. The threshold and depositor classification definitions are based on 2015 regulations and IRS guidance in Publication 51 (Circular A).
Payment Methods: Form 943-V payment voucher is used only when the total taxes are under $2,500 or when a monthly depositor applies the Accuracy of Deposits Rule. All other employers must use electronic funds transfer (EFT) to make deposits and payments in 2015. The Electronic Federal Tax Payment System (EFTPS) is the standard method for making electronic federal tax deposits.
Filing Deadline: For 2015, file Form 943 by February 1, 2016. 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, 2016.
Forms W-2 and W-3: By February 1, 2016, provide Form W-2 to each employee. File Copy A of all Forms W-2 with Form W-3 to the Social Security Administration by February 29, 2016 (paper filing) or March 31, 2016 (electronic filing).
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
