What IRS Form 943 (2023) Is For

IRS Form 943 (2023) is the Employer's Annual Federal Tax Return for Agricultural Employees, used by employers who paid wages to farmworkers subject to federal income tax withholding or Social Security and Medicare taxes (IRS Instructions for Form 943 (2023)). Agricultural employers must file this form if they meet either the $150 test (paying any farmworker cash wages of $150 or more in a year) or the $2,500 test (paying total cash and noncash wages of $2,500 or more to all farmworkers combined) during 2023.

When You'd Use Form 943 for 2023 (Late or Amended Filing)

You would file Form 943 for 2023 as a late return if you missed the original January 31, 2024 deadline (or February 12, 2024 if all taxes were deposited on time) and received IRS notices about unfiled returns or unpaid balances. Late filing typically occurs when agricultural employers discover they should have filed but didn't, often triggered by IRS CP notices or balance due letters (IRS Instructions for Form 943 (2023)). For amended returns, you would use Form 943-X to correct errors discovered on a previously filed 2023 Form 943, such as incorrect wage amounts, withholding errors, or missed credits. The refund statute of limitations allows corrections within 3 years of the filing date or 2 years from when taxes were paid, whichever is later.

Key Rules Specific to 2023

The 2023 tax year had specific Social Security and Medicare tax rates: 6.2% each for employer and employee Social Security tax (12.4% total) on wages up to $160,200, and 1.45% each for Medicare tax with no wage limit (IRS Instructions for Form 943 (2023)). Form 943 for 2023 was the final year that certain COVID-19 credits could be claimed for qualified sick and family leave wages paid in 2023 for leave taken between March 31, 2020, and October 1, 2021. Additionally, 2023 was the last year for Publication 51 (Agricultural Employer's Tax Guide), as this guidance was integrated into Publication 15 beginning in 2024.

Step-by-Step (High Level)

• Gather wage and tax records: Collect all payroll records, prior year tax transcripts from IRS.gov or by calling 800-908-9946, and any previous Forms 943 or related correspondence
• Complete the correct-year form: Use the 2023 version of Form 943 for late filings, or Form 943-X for amendments, ensuring all three pages are completed and signed
• Attach required schedules: Include Form 943-A if you were a semiweekly depositor, Schedule R if filing as an aggregate filer, and any worksheets for credits claimed
• Submit via appropriate method: Mail to the correct IRS processing center based on your location (IRS Instructions for Form 943 (2023)), or e-file if eligible—don't submit both paper and electronic versions
• Keep complete copies: Retain copies of all forms, attachments, payment records, and certified mail receipts for your records

Common Mistakes and How to Avoid Them

• Wrong form confusion: Don't use Form 941 (quarterly) for agricultural employees—Form 943 is annual only. Also, don't confuse with Form 940 (FUTA tax), which is separate (IRS Instructions for Form 943 (2023))
• Incorrect EIN usage: Always use your business EIN, never your SSN or another business's EIN, as this causes processing delays and penalties
• Mixing employee types: Don't include household employees working in your private home on Form 943—they should be reported on Schedule H with your personal tax return unless you choose to include them with farm employees
• H-2A visa worker errors: Foreign agricultural workers on H-2A visas are exempt from Social Security and Medicare taxes, but wages of $600+ must still be reported on Form W-2 in box 1 only
• Incomplete filing: Form 943 has three pages that must all be completed and signed—partial submissions cause processing delays
• Incorrect mailing addresses: Late filers often use outdated addresses; verify current mailing addresses in the instructions as they change periodically

What Happens After You File

The IRS typically processes Form 943 within 6-8 weeks, though late filings may take longer due to additional review procedures (IRS Instructions for Form 943 (2023)). You may receive notices requesting additional information or assessment notices if penalties and interest apply. If you owe money, payment options include online payments at IRS.gov, installment agreements using Form 9465, or the Electronic Federal Tax Payment System (EFTPS). For disputes about penalties or assessments, you have appeal rights—respond to any IRS notice within the timeframe specified to preserve these rights. Keep monitoring your business tax account online for updates and respond promptly to any IRS correspondence.

FAQs

How much are penalties for filing Form 943 late for 2023?

Late filing penalties are typically 5% of unpaid taxes per month (or fraction thereof), with failure-to-pay penalties at 0.5% per month. Interest accrues on both taxes and penalties from the original due date (IRS.gov/payments/failure-to-deposit-penalty).

Can I still get a refund if I file Form 943 for 2023 late?

Yes, if you're owed a refund, there's no penalty for late filing. However, you must file within 3 years of the original due date (generally by January 31, 2027 for 2023) to claim any refund.

Do I need to amend my state returns if I file Form 943-X?

Generally yes, if your state has agricultural employment taxes and the corrections affect state tax calculations. Contact your state's tax agency to determine specific requirements, as these vary by state.

Where do I get tax transcripts to help prepare my late return?

Request transcripts online at IRS.gov/transcripts, by calling 800-908-9946, or by mailing Form 4506-T. Wage and Income transcripts show what information third parties reported to the IRS.

What if I discover I should have filed Form 943 for multiple years?

File a separate Form 943 for each missing year—don't use Form 943-X for years you never filed. Start with the earliest year and work forward, as earlier years may affect later calculations.

Can I e-file a late Form 943 for 2023?

Electronic filing availability for prior year returns varies by software provider. Check with authorized e-file providers or consider paper filing if e-file isn't available for 2023 returns.

How long should I keep records after filing a late Form 943?

Keep all supporting records for at least 4 years after the due date or filing date, whichever is later. This includes payroll records, deposit records, and correspondence with the IRS (IRS Instructions for Form 943 (2023)).

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