What IRS Form 943 (2015) Is For

Form 943 is the annual federal tax return specifically designed for agricultural employers to report wages, Social Security, Medicare, and federal income taxes for farmworkers (IRS Instructions for Form 943 (2015)). You must file Form 943 if you paid wages to one or more farmworkers during 2015 and those wages were subject to employment taxes under either the $150 individual test (paying any employee $150 or more in cash wages) or the $2,500 group test (paying $2,500 or more total to all farmworkers) (IRS Instructions for Form 943 (2015)).

When You'd Use Form 943 for 2015 (Late or Amended Filing)

You would file a 2015 Form 943 now if you never filed the original return that was due by February 1, 2016, or February 10, 2016 if you made timely deposits (IRS Instructions for Form 943 (2015)). Common scenarios include receiving IRS notices about unfiled returns, discovering you owed employment taxes but never filed, or needing to establish a payment plan for unpaid agricultural employment taxes. If you need to correct a previously filed 2015 Form 943, you would use Form 943-X instead of refiling Form 943. For refund claims, note that the statute of limitations generally requires filing within three years of the original due date, meaning most 2015 refund opportunities have expired.

Key Rules Specific to 2015

The 2015 tax year had specific rate and wage base limits that differ from current rules. Social Security tax was withheld and paid at 12.4% (6.2% employee + 6.2% employer) on wages up to $118,500 per employee (IRS Instructions for Form 943 (2015)). Medicare tax was 2.9% (1.45% each) with no wage limit, plus Additional Medicare Tax withholding of 0.9% on employee wages exceeding $200,000 annually. Unlike current years, electronic filing wasn't as widely available for Form 943 in 2015, so paper filing was the primary method. The deposit thresholds and schedules for 2015 followed the same $2,500 rule for determining whether deposits were required during the year.

Step-by-Step (High Level)

• Gather your records: Collect wage records, prior year tax returns, and obtain account transcripts from the IRS by calling the Business and Specialty Tax Line at 1-800-829-4933 to understand your current account status
• Complete the 2015 form: Use the actual 2015 Form 943, not a current year version, ensuring you calculate taxes using 2015 rates and wage bases
• Attach required schedules: Include Form 943-A if you were a semiweekly depositor, or complete line 17 monthly summary if you were a monthly depositor
• File and pay: Mail to the address specified in the 2015 instructions (addresses have changed since then), include payment if owed, or indicate if requesting installment agreement
• Keep copies: Retain all filed forms and supporting documentation for at least four years after the due date

Common Mistakes and How to Avoid Them

• Using wrong tax rates: Always use 2015 rates (Social Security 12.4% on wages up to $118,500, Medicare 2.9% with no limit) rather than current year rates
• Confusing Form 943 vs 941: Form 943 is annual for agricultural employees only; Form 941 is quarterly for non-agricultural employees—never mix the two (IRS Instructions for Form 943 (2015))
• Missing deposit requirements: If your 2015 taxes were $2,500 or more, you should have made periodic deposits during 2015; late filing doesn't eliminate deposit penalties
• Incorrect employee counts: Line 1 requires the count of agricultural employees during the pay period including March 12, 2015, not your peak or average employment
• Household employee confusion: Don't include household employees working in your private home on Form 943—they belong on Schedule H even if the home is on your farm
• Address errors: Use the correct 2015 filing addresses from the 2015 instructions, not current addresses, as IRS processing centers have changed

What Happens After You File

The IRS typically processes employment tax returns within 6-8 weeks of receipt, though late-filed returns may take longer due to additional review procedures. You'll receive notices acknowledging receipt and any balance due or overpayment determinations. If you owe money, you can request an installment agreement using Form 9465 or apply online at IRS.gov if you owe $25,000 or less and can pay within 24 months (IRS Form 9465 Instructions). Penalties and interest will continue accruing on unpaid balances from the original due date. If the IRS proposes changes to your return, you'll receive a 30-day letter explaining proposed adjustments and your appeal rights through the Office of Appeals (IRS Topic 760).

FAQs

What penalties apply for filing my 2015 Form 943 late?

Late filing penalties are typically 5% per month (or part of month) up to 25% of unpaid taxes, plus late payment penalties and interest from the original due date (IRS Instructions for Form 943 (2015)).

Can I still get a refund from my 2015 Form 943?

Generally no—the three-year statute of limitations for refund claims expired in 2019 for 2015 returns, unless special circumstances apply.

Do I need to file amended state returns if I'm filing a late federal Form 943?

Possibly—check with your state tax agency as employment tax requirements vary by state and may have different filing deadlines.

Should I get transcripts before filing my late return?

Yes—request Account Transcripts for 2015 to see what the IRS has on file, any payments made, and whether penalties have been assessed (IRS Instructions for Form 943 (2015)).

What if I discover I needed to make deposits during 2015 but didn't?

Late deposits will likely incur failure-to-deposit penalties separate from late filing penalties, potentially ranging from 2% to 15% depending on how late they were (IRS Instructions for Form 943 (2015)).

Can I e-file a 2015 Form 943 now?

No—late-filed prior year employment tax returns must generally be filed on paper using the correct year's form and mailed to the appropriate IRS address.

What if I can't pay the full amount I owe?

You can request an installment agreement using Form 9465 or apply online at IRS.gov, but interest and penalties will continue accruing on the unpaid balance (IRS Instructions for Form 943 (2015)).

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