Form 943 (2023) Agricultural Employer Tax Return Checklist
IRS Form 943, also titled the Employer's Annual Federal Tax Return, reports annual Social Security, Medicare taxes, Additional Medicare Tax, and federal income tax withholding for agricultural employees, including farm workers and other agricultural workers paid cash wages during the tax year. This form applies specifically to agricultural employers subject to agricultural employment taxes, rather than those filing Form 941.
The 2023 version continues to provide detailed tracking for qualified sick and family leave wage credits related to COVID-19 relief under the American Rescue Plan Act, with separate line entries for health plan expenses and collectively bargained agreement amounts. These provisions affect overall employment tax liabilities and federal tax liability reported on the annual tax return filed with the Internal Revenue Service (IRS).
Employee Count and Wage Reporting
1. Count agricultural employees on the March 12, 2023, payroll date and enter on line 1
Enter the number of agricultural employees employed during the pay period that includes March 12, 2023. This snapshot is used for statistical purposes only and does not determine tax liability, submission deadlines, or filing status.
Do not include household employees working in your private home on your farm. These workers are not considered agricultural employees for Form 943 purposes under federal tax laws.
2. Report all 2023 wages subject to Social Security tax on line 2
Enter total cash wages subject to Social Security taxes, including qualified sick leave wages and qualified family leave wages paid in 2023. These wages must align with Payroll Records, Form W-2, and the employee's Social Security number.
The Social Security wage base limit for 2023 is $160,200 per employee.
Separately itemize earlier-period wages on lines 2a and 2b as required. These entries affect social security taxes, employment taxes, and overall taxes due.
3. Calculate Social Security tax at the appropriate rates
Multiply line 2 wages by 12.4% and enter the result on line 3. This represents combined employer and employee social security taxes. Special COVID-19 relief rules apply to earlier leave periods, impacting federal tax liability calculations.
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.
Medicare Tax Reporting
4. Report all 2023 wages subject to Medicare tax on line 4
Enter all wages subject to Medicare taxes. There is no wage cap. These wages contribute to total employment taxes owed.
5. Calculate Medicare tax and enter on line 5
Multiply line 4 wages by 2.9% and enter the result on line 5.
6. Report wages exceeding the Additional Medicare Tax threshold on line 6
Enter salaries exceeding $200,000 per employee. Employers must withhold the Additional Medicare Tax regardless of the employee's filing status. This affects income tax withholding accuracy.
7. Calculate Additional Medicare Tax withholding on line 7
Multiply line 6 wages by 0.9% and enter the result on line 7.
Federal Income Tax and Total Tax Calculation
8. Report federal income tax withheld on line 8
Enter total federal income tax and income tax withholding withheld from employee wages, based on Form W-4 elections.
9. Calculate total taxes before adjustments on line 9
Add applicable social security, Medicare, and federal income tax withholding amounts to determine preliminary employment tax liabilities.
10. Enter current year adjustments on line 10
Report corrections related to employment taxes, including prior-period errors affecting federal tax returns.
11. Calculate total taxes after adjustments on line 11
Combine lines 9 and 10 to determine adjusted federal tax liability.
Nonrefundable Credits
12. Claim nonrefundable qualified sick and family leave credits
- Line 12a: Enter credit from Form 8974 if applicable.
- Line 12b / 12d: Enter nonrefundable credits related to qualified leave wages under COVID-19 relief provisions.
These credits reduce tax liability but cannot create a refund.
13. Calculate total taxes after adjustments and nonrefundable credits on line 13
Subtract total credits from adjusted taxes to determine final taxes due.
Refundable Credits and Reconciliation
14. Report refundable portions of qualified sick and family leave credits
Refundable credits may generate a refund or further reduce employment tax liabilities.
Monthly Tax Liability Summary
15. Complete the monthly tax liability summary on line 17 when required
Complete this section if line 13 equals or exceeds $2,500 and you are not a semiweekly scheduled depositor. Otherwise, complete Form 943-A and attach it.
Qualified Sick and Family Leave Wage Details
16–17. Report qualified sick, and family leave wages
Report qualified wages, health plan expenses, and collectively bargained amounts related to eligible COVID-19 leave periods.
Filing Requirements
18. Sign and date the return under penalties of perjury
All three pages of IRS Form 943 must be completed and signed using an authorized electronic signature if filing electronically. Include your Employer Identification Number (EIN) obtained via Form SS-4.
19. Payment with return guidelines
If eligible to pay with the return, complete Form 943-V (Payment Voucher). Otherwise, submit payments electronically through the Electronic Federal Tax Payment System (EFTPS) using electronic balance due payments or direct deposit.
Key Features of the 2023 Form
The 2023 Form 943 allows agricultural employers to finalize credits related to expired COVID-19 relief programs. Multiple lines remain marked “Reserved for future use,” signaling future IRS updates.
Employers may file electronically using an approved IRS e-file system or submit paper returns to the appropriate IRS mailing address or P.O. Box listed in the instructions. The standard filing deadline is January 31.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
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.
