What IRS Form 943 (2022) Is For

Form 943 is the Employer's Annual Federal Tax Return for Agricultural Employees, used specifically by employers who paid wages to farmworkers during 2022 (IRS Instructions for Form 943 (2022)). You must file this form if you paid cash wages of $150 or more to any individual farmworker during the year, or if your total wages (cash and noncash) to all farmworkers reached $2,500 or more, and these wages were subject to federal income tax withholding, Social Security, or Medicare taxes.

When You'd Use Form 943 for 2022 (Late or Amended Filing)

You'd file Form 943 for 2022 as a late return if you missed the original January 31, 2023 deadline (or February 10, 2023 if you made timely deposits). 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 outstanding agricultural employment tax liabilities. Unlike individual tax returns, there's generally no refund statute of limitations concern with employment tax returns since these typically involve employer obligations rather than overpayments, though you should file Form 943-X within three years if seeking to correct overpaid taxes or claim credits (IRS Instructions for Form 943-X).

Key Rules Specific to 2022

The 2022 tax year had several unique features affecting Form 943 filers. COVID-19 related credits for qualified sick and family leave wages were still available for leave taken before October 1, 2021, but paid in 2022. The employee retention credit had expired, but employers could still claim credits for qualified wages paid before the cutoff dates. Social Security tax rates remained 6.2% each for employer and employee (12.4% total), with a wage base limit of $147,000, while Medicare tax stayed at 1.45% each with no wage base limit (IRS Instructions for Form 943 (2022)). The deferral periods for both employer and employee Social Security taxes from prior years were coming to an end during 2022.

Step-by-Step (High Level)

• Gather your records: Collect wage records, prior year tax transcripts from IRS.gov or by calling 800-908-9946, and any notices you've received about the unfiled 2022 return
• Complete Form 943: Use the correct 2022 version of the form available at IRS.gov/Form943, ensuring you report all agricultural employee wages and calculate taxes accurately
• Attach required schedules: Include Schedule R if you're a third-party payer, and any supporting documentation for credits or special circumstances
• Choose filing method: Mail to the address specified in the 2022 instructions (generally Ogden, UT without payment, Louisville, KY with payment) or file electronically if available through tax software
• Keep complete copies: Maintain copies of the filed return and all supporting documents for at least four years, as the IRS can assess additional employment taxes within three years of filing

Common Mistakes and How to Avoid Them

• Filing Form 941 instead of Form 943: Agricultural employers must use Form 943 for farmworkers; Form 941 is only for non-agricultural employees. If you have both types of employees, file both forms separately
• Incorrect wage thresholds: Remember the $150 per individual worker test and $2,500 total wage test apply separately—meeting either one triggers filing requirements (IRS Topic 760)
• Missing deposit requirements: Even though Form 943 is filed annually, you may still need to make quarterly or semi-weekly deposits during the year based on your tax liability
• Wrong tax calculations: Double-check Social Security tax calculations, especially if you had employees earning over the wage base limit of $147,000 in 2022
• Mixing employee types: Keep agricultural and household employees separate—household workers on your farm operated for profit may be reported on either Form 943 or Schedule H (Form 1040), but don't double-report
• Incomplete entity information: Ensure your current business name and address are accurate, as changes require separate notification to the IRS using Form 8822-B

What Happens After You File

The IRS typically processes Form 943 within 6-8 weeks of receipt, though late-filed returns may take longer due to additional review procedures. If you owe money, you'll receive a bill with penalty and interest calculations—you may request an installment agreement using Form 9465 if you can't pay in full (IRS Instructions for Form 943 (2022)). For disputes about penalties or tax calculations, you have appeal rights and should respond promptly to any notices received. The IRS may also assess the Trust Fund Recovery Penalty (equal to 100% of unpaid withheld taxes) against responsible persons if employment taxes remain unpaid, making quick resolution important for business owners and managers.

FAQs

How late can I file Form 943 for 2022 without major consequences?

There's no absolute deadline, but penalties and interest accrue monthly. File as soon as possible and consider first-time penalty abatement if you have a clean compliance history for the prior three years.

Can I get my 2022 Form 943 penalties removed?

Yes, you may qualify for first-time abatement if you haven't been assessed failure-to-file, failure-to-pay, or failure-to-deposit penalties for the three years prior to 2022. Use Form 843 to request penalty abatement (IRS Instructions for Form 943 (2022)).

Do I need my wage records to file, or can I use estimates?

You need actual wage records. If records are incomplete, reconstruct them as accurately as possible using bank statements, check stubs, and employee records before filing.

Should I also amend my state employment tax returns?

Generally yes, since most states coordinate with federal employment tax filings. Check with your state tax agency about required amendments when you file a late federal Form 943.

What if I discover errors after filing my late 2022 Form 943?

File Form 943-X to correct any errors. You can claim overpayment refunds within three years of the original due date or two years from the date you paid the tax, whichever is later (IRS Instructions for Form 943-X).

Can I set up a payment plan for the taxes I owe?

Yes, you can request an installment agreement using Form 9465 or apply online at IRS.gov if you meet certain criteria. Interest and some penalties continue to accrue during the payment plan.

Will filing late affect my ability to claim employment tax credits?

Some credits have specific deadlines, but many can still be claimed on late-filed returns. Credits for qualified sick leave wages from 2021 paid in 2022 may still be available on your 2022 Form 943 filing.

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