943 Employer's Annual Tax Return for Agricultural Employees

Form

943

430125

Employer’s Annual Federal Tax Return
for Agricultural Employees

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0029

2025

Go to www.irs.gov/Form943 for instructions and the latest information.

If address is different from prior
return, check here . . . . .

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Employer identification number (EIN)
Name (not your trade name)

If you don’t have to file returns in
the future, check here . . . .

Trade name (if any)

Aggregate Return Filers Only

Address
Number

Street

Suite or room number

Type of filer (check one):
Section 3504 Agent

City

State

ZIP code

Certified Professional Employer
Organization (CPEO)
Foreign country name

1

Foreign postal code

Foreign province/county

Other Third Party

Number of agricultural employees employed in the pay period that includes
March 12, 2025 . . . . . . . . . . . . . . . . . . . . . . . .

2

Wages subject to social security tax .

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3

Social security tax (multiply line 2 by 12.4% (0.124))

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4

Wages subject to Medicare tax

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Medicare tax (multiply line 4 by 2.9% (0.029))

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2
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3

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5

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4

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6

Wages subject to Additional Medicare Tax withholding .

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7

Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009))

8

Federal income tax withheld

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9

Total taxes before adjustments. Add lines 3, 5, 7, and 8 .

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10

Current year’s adjustments .

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11

Total taxes after adjustments (line 9 as adjusted by line 10) .

12

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1

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6
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7

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8

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9

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10

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11

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Qualified small business payroll tax credit for increasing research activities. Attach
Form 8974
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12

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13

Total taxes after adjustments and nonrefundable credits. Subtract line 12 from line 11 .

13

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14

Total deposits for 2025, including overpayment applied from a prior year and Form 943-X

14

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Balance due. If line 13 is more than line 14, enter the difference and see the instructions

15

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16a

Overpayment. If line 14 is more than line 13, enter the difference

16b

Check one:

16c

Routing number

16e

Account number

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Apply to next return.

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Send a refund.
16d Type:

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Checking

Savings

Cat. No. 11252K

Form

943 (2025) Created 4/9/25

430225
Name (not your trade name)

Employer identification number (EIN)

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• All filers: If line 13 is less than $2,500, don’t complete line 17 or Form 943-A.
• Semiweekly schedule depositors: Complete Form 943-A and check here

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• Monthly schedule depositors: Complete line 17 and check here

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17

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Monthly Summary of Federal Tax Liability. (Don’t complete if you were a semiweekly schedule depositor.)
Jan.

Apr.

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17a

17f

Nov.

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17h

June

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17c

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17j

Aug.

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17e

Mar.

Oct.

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17g

May

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17b

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17d

Feb.

July

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17k

Sept.

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Dec.

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17i

Total liability for year. Add lines 17a through 17l. Total must equal line 13.

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17l

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17m

Third-Party Designee
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit personal identification number (PIN) to use when talking to the IRS.
No.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Print your
name here

Sign your
name here

Date

Print your
title here
/

/

Best daytime phone

Paid Preparer Use Only

Check if you’re self-employed

Preparer’s name

PTIN

Preparer’s signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

City
Page 2

State

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ZIP code
Form

943 (2025)

Form 943-V,
Payment Voucher
Purpose of Form

Specific Instructions

Complete Form 943-V if you’re paying your balance due
on Form 943 by check or money order. We will use the
completed voucher to credit your payment more promptly
and accurately, and to improve our service to you.

Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by going
to www.irs.gov/EIN. You may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS. If you haven’t
received your EIN by the due date of Form 943, write
“Applied For” and the date you applied in this entry
space.
Box 2—Amount paid. Enter the amount paid with
Form 943.
Box 3—Name and address. Enter your name and
address as shown on Form 943.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form 943,” and “2025” on your check or money order.
Don’t send cash. Don’t staple Form 943-V or your
payment to Form 943 (or to each other).
• Detach Form 943-V and send it with your payment and
Form 943 to the address provided in the Instructions for
Form 943.
Note: You must also complete the entity information
above line 1 on Form 943.

Making Payments With Form 943
To avoid a penalty, make your payment with your 2025
Form 943 only if:
• Your total taxes after adjustments and nonrefundable
credits for the year (Form 943, line 13) are less than
$2,500 and you’re paying in full with a timely filed return,
or
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
section 11 of Pub. 15 for details. In this case, the amount
of your payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer (EFT). An EFT can be made using the Electronic
Federal Tax Payment System (EFTPS), IRS Direct Pay, or
your IRS business tax account. Don’t use Form 943-V to
make federal tax deposits. You can also pay your balance
due by EFT instead of sending Form 943-V. If you pay
your balance due by EFT, file your return using the Without
a payment address under Where Should You File? in the
Instructions for Form 943; don’t file Form 943-V. For more
information about EFTPS or to enroll in EFTPS, go to
www.eftps.gov. For more information about IRS Direct
Pay, go to www.irs.gov/DirectPay. For more information
about making an EFT through your IRS business tax
account, go to www.irs.gov/BusinessAccount. See section
11 of Pub. 15 for deposit instructions.
Use Form 943-V if you’re paying your balance due
! on Form 943 by check or money order. However, if
CAUTION
you pay an amount with Form 943 that should’ve
been deposited, you may be subject to a penalty. See
Deposit Penalties in section 11 of Pub. 15.

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Detach Here and Mail With Your Payment and Form 943.

943-V

Form
Department of the Treasury
Internal Revenue Service
1 Enter your employer identification number (EIN).

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Payment Voucher

OMB No. 1545-0029

2025

Don’t staple this voucher or your payment to Form 943.
2

Enter the amount of your payment.
Make your check or money order payable to “United States Treasury.”

3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city or town, state or province, country, and ZIP or foreign postal code.

Dollars

Cents