What IRS Form 943 (2019) Is For
IRS Form 943 (2019) is the Employer’s Annual Federal Tax Return for Agricultural Employees, used by agricultural employers to report Social Security, Medicare, and federal income tax withholding for farmworkers. Employers must file this form if they paid any employee cash wages of $150 or more for agricultural labor or if all salaries paid to all agricultural employees equaled $2,500 or more during the 2019 calendar year. The form allows employers to properly report and pay their share of employment taxes under the Internal Revenue Code.
This form differs from Form 941, which applies to non-agricultural employees and quarterly filings. Form 943 (2019) serves as the annual filing for farm employees, ensuring accurate calculation of Social Security and Medicare taxes and federal income tax withholding. Employers must use the correct 2019 version and follow the agricultural employer’s tax guide, as tax rates, limits, and deposit schedules vary by year.
When You’d Use IRS Form 943 (2019)
Employers use IRS Form 943 (2019) in several specific circumstances, depending on their filing status or corrections needed for prior-year reports.
- Filing a late return: Employers must file if they missed the January 31, 2020, due date or the extended February 10, 2020, deadline, even if deposits were made on time.
- Correcting reporting errors: Use Form 943-X to fix the mistakes related to wages paid, employment tax returns, or federal tax deposits made during 2019.
- Responding to IRS notices: File or amend the return if the IRS issues a notice about a missing or incorrect filing from that tax year.
- Claiming refunds: Submit an amended return to claim refunds for any overpaid federal employment taxes or adjustments to withheld taxes.
- Maintaining compliance records: File the form to maintain accurate documentation of your employment taxes for the 2019 calendar year.
If any deposits or prior filings are uncertain, request an IRS account transcript to verify your 2019 employment tax history before completing the form.
Key Rules or Details for 2019
The 2019 filing year included specific Social Security, Medicare, and federal income tax withholding requirements. Employers should confirm using the correct figures and procedures before completing IRS Form 943 (2019).
- Social Security and Medicare tax rates: For 2019, the employer and employee were responsible for 6.2% of the Social Security tax and 1.45% of the Medicare tax on wages up to $132,900.
- Additional Medicare Tax: Employers were required to withhold a further 0.9% on employee wages that exceeded $200,000, though this amount did not require an employer match.
- Deposit schedules: Employers who owed $2,500 or more in federal employment taxes had to make electronic federal tax deposits based on their monthly or semiweekly schedule depositor classification.
- Filing deadlines and due dates: The employer’s annual federal tax return for 2019 was due January 31, 2020, or February 10, 2020, if all deposits were made on time.
- Supporting schedules: Employers must include Form 943-A and Schedule R if applicable to their federal tax liability.
If you received a notice about a missing 2019 return, understanding the IRS collection process can help you respond correctly and prevent additional enforcement actions.
Step-by-Step (High Level)
Employers filing IRS Form 943 (2019) should follow each step carefully to ensure accurate and timely filing of their employment tax returns.
- Collect all records: Gather complete documentation of employee wages, wage and tax statements, and federal income tax withholding for 2019.
- Use the correct 2019 version: Download and complete the official 2019 version from IRS.gov/PriorYearForms to ensure you follow the correct general instructions and tax rates.
- Complete required sections: Enter all relevant amounts for employment taxes, federal tax liability, and Social Security and Medicare taxes as the form directs.
- Attach necessary schedules: Include supporting documents such as Form 943-A, Schedule R, or a payroll tax credit form if applicable.
- File the form accurately: Mail your return to the correct 2019 IRS mailing address or use electronic filing if eligible through the IRS online registration system.
- Keep documentation: Retain proof of filing, deposit confirmations, and any IRS correspondence related to your employment tax returns for at least four years.
Employers who filed late or missed required deposits may qualify for penalty abatement if they can show reasonable cause for the delay.
Common Mistakes and How to Avoid Them
Late or amended IRS Form 943 (2019) filings can lead to delays and penalties if not handled carefully. Understanding these common mistakes helps ensure timely filing and accurate reporting of employment taxes.
- Using the wrong form version: Always use the 2019 edition of Form 943, as later forms reflect different tax years and legislation enacted after 2019.
- Confusing Form 943 with Form 941: Use Form 943 only for agricultural workers, since Form 941 applies to non-agricultural employee wages.
- Exceeding wage base limits: Do not report Social Security wages above $132,900 per employee for 2019, as this limit is set by law.
- Ignoring deposit schedules: Follow your monthly or semiweekly depositor classification schedule to prevent trust fund recovery penalties for missed deposits.
- Using the wrong mailing address: File your return using the correct 2019 IRS mailing address, which may differ from your current address.
- Leaving out explanations or attachments: When submitting a late or amended return, include all supporting documents and a brief written explanation to reduce penalties and delays.
If you cannot pay the full 2019 balance, applying for an IRS payment plan can help minimize penalties and prevent further collection activity.
What Happens After You File
After you file IRS Form 943 (2019), the IRS typically processes paper returns within six to eight weeks, though late or amended filings may take longer due to additional verification. You may receive an IRS notice requesting clarification, confirming a balance due, or acknowledging acceptance of your return.
You may request an installment agreement using Form 9465 if you cannot pay the full balance. Interest and penalties will continue to accrue until the balance is paid in full. Always keep copies of your employment tax returns, payments, and correspondence for your records.
FAQs
How is federal income tax withholding reported on Form 943 (2019)?
Federal income tax withholding for farmworkers must be reported using IRS Form 943 (2019). Employers should include all paid wages subject to federal income tax for the 2019 calendar year.
What are employment taxes under Form 943?
Employment taxes include Social Security, Medicare, and federal income tax withholding on agricultural employees. The employer reports total Medicare wages and tax amounts withheld for all covered workers.
How do I calculate my federal tax liability for 2019?
Your federal tax liability equals the total employment taxes owed for all 2019 wages paid. You can verify these figures using IRS guidance or approved tax preparation software.
Do I need to amend previous employment tax returns?
You may need to file an amended employment tax return if errors occurred in reporting wages or withholdings. File Form 943-X and update your income tax return accordingly to stay compliant. Errors such as misclassified agricultural workers or missed federal deposits can quickly escalate into payroll tax problems that require professional assistance to resolve.
