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2024

Instructions for Form 943

Employer's Annual Federal Tax Return for Agricultural Employees

Section references are to the Internal Revenue Code sick and family leave wages have been removed from
unless otherwise noted. Form 943 because it would be extremely rare for an
employer to pay wages in 2024 for qualified sick and
Contents Page
family leave taken after March 31, 2020, and before
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1
October 1, 2021. If you're eligible to claim the credit for
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 qualified sick and family leave wages because you paid
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 the wages in 2024 for an earlier applicable leave period,
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 4 file Form 943-X, Adjusted Employer's Annual Federal Tax
Purpose of Form 943 . . . . . . . . . . . . . . . . . . . . . 4 Return for Agricultural Employees or Claim for Refund,
Who Must File Form 943? . . . . . . . . . . . . . . . . . . 4 after filing Form 943, to claim the credit for qualified sick
When Must You File? . . . . . . . . . . . . . . . . . . . . . 5 and family leave wages paid in 2024. Filing a Form 943-X
before filing a Form 943 for the year may result in errors or
How Should You Complete Form 943? . . . . . . . . . 5 delays in processing your Form 943-X.
Where Should You File? . . . . . . . . . . . . . . . . . . . 6
Depositing Your Taxes . . . . . . . . . . . . . . . . . . . . . 7 Reminders
What About Penalties and Interest? . . . . . . . . . . . 7 Qualified small business payroll tax credit for in-
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 7 creasing research activities. For tax years beginning
Third-Party Designee . . . . . . . . . . . . . . . . . . . . . . . 10 before January 1, 2023, a qualified small business may
Who Must Sign (Approved Roles) . . . . . . . . . . . . . . 11 elect to claim up to $250,000 of its credit for increasing
Paid Preparer Use Only . . . . . . . . . . . . . . . . . . . . . . 11 research activities as a payroll tax credit. The Inflation
Reduction Act of 2022 (the IRA) increases the election
How To Get Forms, Instructions, and Publications . . . 11
amount to $500,000 for tax years beginning after
Future Developments December 31, 2022. The payroll tax credit election must
be made on or before the due date of the originally filed
For the latest information about developments related to
income tax return (including extensions). The portion of
Form 943 and its instructions, such as legislation enacted
the credit used against payroll taxes is allowed in the first
after they were published, go to IRS.gov/Form943.
calendar quarter beginning after the date that the qualified
What's New small business filed its income tax return. The election
and determination of the credit amount that will be used
Social security and Medicare taxes for 2024. The against the employer’s payroll taxes are made on Form
social security tax rate is 6.2% each for the employee and 6765, Credit for Increasing Research Activities. The
employer. The social security wage base limit is $168,600. amount from Form 6765 must then be reported on Form
The Medicare tax rate is 1.45% each for the employee 8974, Qualified Small Business Payroll Tax Credit for
and employer, unchanged from 2023. There is no wage Increasing Research Activities.
base limit for Medicare tax. Starting in the first quarter of 2023, the payroll tax credit
The COVID-19 related credit for qualified sick and is first used to reduce the employer share of social
family leave wages is limited to leave taken after security tax up to $250,000 per quarter and any remaining
March 31, 2020, and before October 1, 2021, and may credit reduces the employer share of Medicare tax for the
no longer be claimed on Form 943. Generally, the quarter. Any remaining credit, after reducing the employer
credit for qualified sick and family leave wages, as share of social security tax and the employer share of
enacted under the Families First Coronavirus Response Medicare tax, is then carried forward to the next quarter.
Act (FFCRA) and amended and extended by the Form 8974 is used to determine the amount of the credit
COVID-related Tax Relief Act of 2020, for leave taken after that can be used in the current quarter. The amount from
March 31, 2020, and before April 1, 2021, and the credit Form 8974, line 12 or, if applicable, line 17, is reported on
for qualified sick and family leave wages under sections Form 943, line 12. For more information about the payroll
3131, 3132, and 3133 of the Internal Revenue Code, as tax credit, see the Instructions for Form 8974 and go to
enacted under the American Rescue Plan Act of 2021 (the IRS.gov/ResearchPayrollTC. Also see Adjusting tax
ARP), for leave taken after March 31, 2021, and before liability for the qualified small business payroll tax credit for
October 1, 2021, have expired. However, employers that increasing research activities (line 12), later.
pay qualified sick and family leave wages in 2024 for leave Pub. 51 discontinued after 2023. Pub. 51, Agricultural
taken after March 31, 2020, and before October 1, 2021, Employer's Tax Guide, was discontinued for tax years
are eligible to claim a credit for qualified sick and family beginning after December 31, 2023. Instead, information
leave wages in 2024. Effective for tax years beginning specific to agricultural employers will be included in Pub.
after 2023, the lines used to claim the credit for qualified 15, Employer's Tax Guide. For tax year 2024, there is a

Instructions for Form 943 (2024) Catalog Number 25976L
Oct 7, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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new Pub. 15 (sp) that is a Spanish-language version of action. Before you choose to outsource any of your payroll
Pub. 15. and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
Forms in Spanish. Many forms and instructions
taxes) to a third-party payer, such as a payroll service
discussed in these instructions have Spanish-language
provider or reporting agent, go to IRS.gov/
versions available for employers and employees. Some
OutsourcingPayrollDuties for helpful information on this
examples include Form 943 (sp), Form 944 (sp), Form
topic. If a CPEO pays wages and other compensation to
SS-4 (sp), and Form W-4 (sp). Although these instructions
an individual performing services for you, and the services
don't reference Spanish-language forms and instructions
are covered by a CPEO contract, then the CPEO is
in each instance that one is available, you can see Pub. 15
generally treated for employment tax purposes as the
(sp) and go to IRS.gov to determine if a Spanish-language
employer, but only for wages and other compensation
version is available.
paid to the individual by the CPEO. However, with respect
Unless otherwise noted, references throughout to certain employees covered by a CPEO contract, you
TIP these instructions to Form W-2 include Form may also be treated as an employer of the employees
499R-2/W-2PR; references to Form W-2c include and, consequently, may also be liable for federal
Form 499R-2c/W-2cPR; references to Form W-3 include employment taxes imposed on wages and other
Form W-3 (PR); and references to Form W-3c include compensation paid by the CPEO to such employees. For
Form W-3C (PR). more information on the different types of third-party payer
arrangements, see section 16 of Pub. 15.
Payroll tax credit for certain tax-exempt organiza-
tions affected by qualified disasters. Section 303(d) of Aggregate Form 943 filers. Approved section 3504
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 agents and CPEOs must complete and file Schedule R
allows for a payroll tax credit for certain tax-exempt (Form 943) when filing an aggregate Form 943. Aggregate
organizations affected by certain qualified disasters not Forms 943 are filed by agents approved by the IRS under
related to COVID-19. This credit is claimed on Form section 3504. To request approval to act as an agent for
5884-D (not on Form 943). Form 5884-D is filed after the an employer, the agent files Form 2678 with the IRS
Form 943 for the year for which the credit is being claimed unless you're a state or local government agency acting
has been filed. For more information about this credit, go as an agent under the special procedures provided in Rev.
to IRS.gov/Form5884D. Proc. 2013-39, 2013-52 I.R.B. 830, available at
IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Forms
Certification program for professional employer or- 943 are also filed by CPEOs approved by the IRS under
ganizations (PEOs). The Stephen Beck Jr., ABLE Act of section 7705. To become a CPEO, the organization must
2014 required the IRS to establish a voluntary certification apply through the IRS Online Registration System at
program for PEOs. PEOs handle various payroll IRS.gov/CPEO. CPEOs file Form 8973, Certified
administration and tax reporting responsibilities for their Professional Employer Organization/Customer Reporting
business clients and are typically paid a fee based on Agreement, to notify the IRS that they started or ended a
payroll costs. To become and remain certified under the service contract with a customer. CPEOs must generally
certification program, certified professional employer file Form 943 and Schedule R (Form 943) electronically.
organizations (CPEOs) must meet various requirements For more information about a CPEO’s requirement to file
described in sections 3511 and 7705 and related electronically, see Rev. Proc. 2023-18.
published guidance. Certification as a CPEO may affect
Other third-party payers that file aggregate Forms 943,
the employment tax liabilities of both the CPEO and its
such as non-certified PEOs, must complete and file
customers. A CPEO is generally treated for employment
Schedule R (Form 943) if they have clients that are
tax purposes as the employer of any individual who
claiming the qualified small business payroll tax credit for
performs services for a customer of the CPEO and is
increasing research activities.
covered by a contract described in section 7705(e)(2)
between the CPEO and the customer (CPEO contract), If both an employer and a section 3504 authorized
but only for wages and other compensation paid to the TIP agent (or CPEO or other third-party payer) paid
individual by the CPEO. To become a CPEO, the wages to an employee during the year, both the
organization must apply through the IRS Online employer and the section 3504 authorized agent (or
Registration System. For more information or to apply to CPEO or other third-party payer, if applicable) should file
become a CPEO, go to IRS.gov/CPEO. Form 943 reporting the wages each entity paid to the
CPEOs must generally file Form 943 and Schedule R employee during the year and issue Forms W-2 (or Forms
(Form 943), Allocation Schedule for Aggregate Form 943 499R-2/W-2PR if you are an employer in Puerto Rico)
Filers, electronically. For more information about a CPEO's reporting the wages each entity paid to the employee
requirement to file electronically, see Rev. Proc. 2023-18, during the year.
2023-13 I.R.B 605, available at IRS.gov/irb/
Work opportunity tax credit for qualified tax-exempt
2023-13_IRB#REV-PROC-2023-18.
organizations hiring qualified veterans. Qualified
Outsourcing payroll duties. Generally, as an employer, tax-exempt organizations that hire eligible unemployed
you're responsible to ensure that tax returns are filed and veterans may be able to claim the work opportunity tax
deposits and payments are made, even if you contract credit against their payroll tax liability using Form 5884-C.
with a third party to perform these acts. You remain For more information, go to IRS.gov/WOTC.
responsible if the third party fails to perform any required

2 Instructions for Form 943 (2024)

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Correcting a previously filed Form 943. If you discover financial institution to make a same-day wire payment, go
an error on a previously filed Form 943, or if you otherwise to IRS.gov/SameDayWire.
need to amend a previously filed Form 943, make the Timeliness of federal tax deposits. If a deposit is
correction using Form 943-X. Form 943-X is filed required to be made on a day that isn't a business day, the
separately from Form 943. For more information, see the deposit is considered timely if it is made by the close of
Instructions for Form 943-X, section 13 of Pub. 15, or go to the next business day. A business day is any day other
IRS.gov/CorrectingEmploymentTaxes. than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
If you change your business name, business ad- holidays in the District of Columbia. Legal holidays in the
dress, or responsible party. Notify the IRS immediately District of Columbia are provided in section 11 of Pub. 15.
if you change your business name, business address, or
responsible party. Electronic filing and payment. Businesses can enjoy
• Write to the IRS office where you file your returns (using the benefits of filing tax returns and paying their federal
the Without a payment address under Where Should You taxes electronically. Whether you rely on a tax
File, later) to notify the IRS of any business name change. professional or handle your own taxes, the IRS offers you
See Pub. 1635 to see if you need to apply for a new convenient and secure programs to make filing and paying
employer identification number (EIN). easier. Spend less time worrying about taxes and more
• Complete and mail Form 8822-B to notify the IRS of a time running your business. Use e-file and EFTPS to your
business address or responsible party change. Don't mail benefit.
Form 8822-B with your Form 943. For a definition of • For e-file, go to IRS.gov/EmploymentEfile for additional
“responsible party,” see the Instructions for Form SS-4. information. A fee may be charged to file electronically.
• For EFTPS, go to EFTPS.gov or call EFTPS at one of
Federal tax deposits must be made by electronic the numbers provided under Federal tax deposits must be
funds transfer (EFT). You must use EFT to make all made by electronic funds transfer (EFT), earlier.
federal tax deposits. Generally, an EFT is made using the For electronic filing of Forms W-2, Wage and Tax
•
Electronic Federal Tax Payment System (EFTPS). If you Statement, go to SSA.gov/employer. You may be required
don't want to use EFTPS, you can arrange for your tax to file Forms W-2 electronically. For details, see the
professional, financial institution, payroll service, or other General Instructions for Forms W-2 and W-3. The Social
trusted third party to make electronic deposits on your Security Administration's Business Services Online (BSO)
behalf. Also, you may arrange for your financial institution is an independent program from the Government of
to initiate a same-day wire payment on your behalf. Puerto Rico electronic filing system. Employers in Puerto
EFTPS is a free service provided by the Department of the Rico must go to Hacienda.pr.gov for additional
Treasury. Services provided by your tax professional, information.
financial institution, payroll service, or other third party
may have a fee. Note. Employers in Puerto Rico file Form 499R-2/W-2PR.
For more information on making federal tax deposits, If you're filing your tax return or paying your federal
see section 11 of Pub. 15. To get more information about ! taxes electronically, a valid EIN is required at the
EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one CAUTION time the return is filed or the payment is made. If a
of the following numbers. valid EIN isn't provided, the return or payment won't be
• 800-555-4477 processed. This may result in penalties. See How Should
• 800-244-4829 (Spanish) You Complete Form 943, later, for more information about
• 303-967-5916 (toll call) applying for an EIN.
To contact EFTPS using Telecommunications Relay
Services (TRS) for people who are deaf, heard of hearing, Electronic funds withdrawal (EFW). If you file Form
or have a speech disability, dial 711 and then provide the 943 electronically, you can e-file and use EFW to pay the
TRS assistant the 800-555-4477 number above or balance due in a single step using tax preparation
800-733-4829. Additional information about EFTPS is also software or through a tax professional. However, don't use
available in Pub. 966. EFW to make federal tax deposits. For more information
on paying your taxes using EFW, go to IRS.gov/EFW.
For an EFTPS deposit to be on time, you must
Credit or debit card payments. You can pay the
! submit the deposit by 8 p.m. Eastern time the day balance due shown on Form 943 by credit or debit card.
CAUTION before the date the deposit is due.
Your payment will be processed by a payment processor
Same-day wire payment option. If you fail to submit a who will charge a processing fee. Don't use a credit or
deposit transaction on EFTPS by 8 p.m. Eastern time the debit card to make federal tax deposits. For more
day before the date a deposit is due, you can still make information on paying your taxes with a credit or debit
your deposit on time by using the Federal Tax Collection card, go to IRS.gov/PayByCard.
Service (FTCS) to make a same-day wire payment. To use
Online payment agreement. You may be eligible to
the same-day wire payment method, you will need to
apply for an installment agreement online if you can't pay
make arrangements with your financial institution ahead of
the full amount of tax you owe when you file your return.
time. Check with your financial institution regarding
For more information, see What if you can't pay in full,
availability, deadlines, and costs. Your financial institution
later.
may charge you a fee for payments made this way. To
learn more about the information you will need to give your

Instructions for Form 943 (2024) 3

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Paid preparers. If you use a paid preparer to complete If you have household employees working in your
Form 943, the paid preparer must complete and sign the private home on your farm operated for a profit, they aren't
paid preparer's section of the form. considered to be farm employees. To report social security
tax, Medicare tax, Additional Medicare Tax, and federal
Disregarded entities and qualified subchapter S sub- income tax withholding on the wages of household
sidiaries (QSubs). Eligible single-owner disregarded employees, you may either:
entities and QSubs are treated as separate entities for
employment tax purposes. Eligible single-member entities • File Schedule H (Form 1040) with your Form 1040 or
that haven't elected to be taxed as corporations must 1040-SR, or
report and pay employment taxes on wages paid to their • Include the wages with your farm employees' wages on
employees using the entities' own names and EINs. See Form 943.
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
(iv). If you paid wages to other nonfarm workers, don't report
these on Form 943. Taxes on wages paid to nonfarm
Where can you get telephone help? For answers to workers are reported on Form 941, Employer's
your questions about completing Form 943 or tax deposit QUARTERLY Federal Tax Return; or Form 944,
rules, call the IRS at 800-829-4933 or 800-829-4059 Employer's ANNUAL Federal Tax Return. See Pub. 926
(TDD/TTY for persons who are deaf, hard of hearing, or for more information about household employees.
have a speech disability), Monday–Friday from 7:00 a.m.
to 7:00 p.m. local time (Alaska and Hawaii follow Pacific Who Must File Form 943?
time).
File Form 943 if you paid wages to one or more
Photographs of missing children. The IRS is a proud farmworkers and the wages were subject to federal
partner with the National Center for Missing & Exploited income tax withholding or social security and Medicare
Children® (NCMEC). Photographs of missing children taxes under the tests discussed next. For more
selected by the Center may appear in instructions on information on farmworkers and wages, see Pub. 15.
pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and After you file your first Form 943, you must file a return
calling 1-800-THE-LOST (1-800-843-5678) if you for each year, even if you have no taxes to report, until you
recognize a child. file a final return. You’re encouraged to file Form 943
electronically. Go to IRS.gov/EmploymentEfile for more
information on electronic filing.
General Instructions
The $150 Test or the $2,500 Test
Purpose of Form 943
All cash wages that you pay to farmworkers are subject to
These instructions give you some background information federal income tax withholding and social security and
about Form 943. They tell you who must file Form 943, Medicare taxes for any calendar year for which you meet
how to complete it line by line, and when and where to file either of the tests listed next.
it.
• You pay an employee cash wages of $150 or more in a
If you want more in-depth information about payroll tax
year for farmwork (count all wages paid on a time,
topics relating to Form 943, see Pub. 15 or go to IRS.gov/
piecework, or other basis). The $150 test applies
EmploymentTaxes. For tax information relevant to
separately to each farmworker that you employ. If you
agricultural employers, go to IRS.gov/
employ a family of workers, each member is treated
AgricultureTaxCenter.
separately. Don't count wages paid by other employers.
References to federal income tax withholding • The total (cash and noncash) wages that you pay to all
! don't apply to employers in Puerto Rico unless farmworkers is $2,500 or more.
CAUTION you have employees who are subject to U.S.
income tax withholding. Contact your local tax department If the $2,500-or-more test for the group isn't met, the
for information about income tax withholding. $150-or-more test for an individual still applies. Similarly, if
the $150-or-more test is not met for any individual, the
Federal law requires you, as an employer, to withhold $2,500-or-more test for the group still applies.
certain taxes from your employees' pay. Each time you Exceptions. Special rules apply to certain
pay wages, you must withhold—or take out of your hand-harvest laborers who receive less than $150 in
employees' pay—certain amounts for federal income tax, annual cash wages. For more information, see section 9 of
social security tax, and Medicare tax. You must also Pub. 15.
withhold Additional Medicare Tax from wages you pay to
an employee in excess of $200,000 in a calendar year. Final Return
Under the withholding system, taxes withheld from your If you stop paying wages during the year and don't expect
employees are credited to your employees in payment of to pay wages again, file a final return for 2024. Be sure to
their tax liabilities. check the box above line 1 on the form indicating that you
don't have to file returns in the future. If you later restart
Federal law also requires you to pay any liability for the
paying wages, then resume filing Form 943.
employer share of social security tax and Medicare tax.
This share of social security and Medicare taxes isn't Attach a statement to your final return showing the
withheld from employees. name of the person keeping the payroll records and the

4 Instructions for Form 943 (2024)

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address where these records will be kept. If the business Medicare wages (box 5) on Form W-2 (boxes 20 and 22,
has been sold or transferred to another person, the respectively, of Form 499R-2/W-2PR).
statement should include the name and address of such An employer isn't required to withhold federal income
person and the date on which the sale or transfer took tax from compensation paid to an H-2A worker for
place. If no sale or transfer occurred, or you don't know agricultural labor performed in connection with this visa
the name of the person to whom the business was sold or unless the worker asks for withholding and the employer
transferred, that fact should be included in the statement. agrees. In this case, the worker must give the employer a
completed Form W-4. Federal income tax withheld is
When Must You File?
reported on Form 943, line 8, and in box 2 of Form W-2.
For 2024, file Form 943 by January 31, 2025. However, if These reporting rules apply when the H-2A worker
you made deposits on time in full payment of the taxes provides their taxpayer identification number (TIN) to the
due for the year, you may file the return by February 10, employer. For the rules relating to backup withholding and
2025. reporting when the H-2A worker doesn't provide a TIN,
see the Instructions for Forms 1099-MISC and 1099-NEC
File Form 943 only once for each calendar year. If you and the Instructions for Form 945. For more information on
filed Form 943 electronically, don't file a paper Form 943. foreign agricultural workers on H-2A visas, go to IRS.gov/
For more information about filing Form 943 electronically, H2A.
see Electronic filing and payment, earlier.
If we receive Form 943 after the due date, we will treat Note. References to federal income tax withholding don't
Form 943 as filed on time if the envelope containing Form apply to employers in U.S. territories, unless you have
943 is properly addressed, contains sufficient postage, employees who are subject to U.S. income tax
and is postmarked by the U.S. Postal Service on or before withholding.
the due date, or sent by an IRS-designated private
Forms 1099-MISC and 1099-NEC
delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will generally consider Both paper and electronically filed Form 1099-MISC,
Form 943 filed when it is actually received. For more Miscellaneous Income, and Form 1099-NEC,
information about PDSs, see Where Should You File, later. Nonemployee Compensation, must be filed with the IRS
by January 31, 2025. Form 1099-MISC is used to report
Forms W-2 and W-3 rents paid in your farming business, and Form 1099-NEC
is generally used to report payments to an individual who
References to Form W-2 also apply to Form isn't your employee. Payments made to corporations for
TIP 499R-2/W-2PR and references to Form W-3 also medical and health care payments, including payments
apply to Form W-3 (PR), unless otherwise made to veterinarians, must generally be reported on
specified. Form 1099-MISC. Compensation of $600 or more paid in
By January 31, 2025, give Form W-2 to each employee a calendar year to an H-2A visa agricultural worker who
who was working for you at the end of 2024. If an didn't give you a valid TIN is also reported on Form
employee stops working for you before the end of the year, 1099-MISC; you must withhold federal income tax from
give the employee Form W-2 any time after employment these payments under the backup withholding rules. For
ends but no later than January 31, 2025. If the employee more information about filing Forms 1099-MISC and
asks you for Form W-2, give the employee the completed 1099-NEC, see the Instructions for Forms 1099-MISC and
form within 30 days of the request or the last wage 1099-NEC.
payment, whichever is later.
How Should You Complete Form 943?
File Copy A of all Forms W-2 with Form W-3,
Transmittal of Wage and Tax Statements, with the Social Enter your EIN, name, and address in the spaces
Security Administration (SSA) by January 31, 2025. For provided. Don't use your social security number (SSN) or
electronic filing of Forms W-2, go to SSA.gov/employer. individual taxpayer identification number (ITIN). Generally,
You may be required to file Forms W-2 electronically. For enter the business (legal) name you used when you
details, see the General Instructions for Forms W-2 and applied for your EIN. For example, if you're a sole
W-3. proprietor, enter “Jamie Smith” on the Name line and
“Jamie's Farm” on the Trade name line. Leave the Trade
Note. Employers in Puerto Rico file Form 499R-2/W-2PR name line blank if it is the same as your Name line.
with the SSA. If filing by paper with the SSA, make sure to
file with Form W-3 (PR). If you use a tax preparer to complete Form 943, make
sure the preparer uses your correct business name and
Compensation paid to H-2A visa holders. Report EIN.
compensation of $600 or more paid to foreign agricultural
workers who entered the country on H-2A visas in box 1 of If you don't have an EIN, you may apply for one online
Form W-2. Compensation paid to H-2A workers for by going to IRS.gov/EIN. You may also apply for an EIN by
agricultural labor performed in connection with H-2A visas faxing or mailing Form SS-4 to the IRS. If the principal
isn't subject to social security and Medicare taxes and business was created or organized outside of the United
therefore shouldn't be reported as wages subject to social States or U.S. territories, you may also apply for an EIN by
security tax (line 2), Medicare tax (line 4), or Additional calling 267-941-1099 (toll call). If you have applied for an
Medicare Tax withholding (line 6) on Form 943, and EIN but don't have your EIN by the time a return is due, file
shouldn't be reported as social security wages (box 3) or

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a paper return and write "Applied For" and the date you W-3. The amounts from Form 943 that should agree with
applied in the space shown for the number. the related boxes on Form W-3 are federal income tax
withheld (line 8 and box 2), social security wages (line 2
If you're filing your tax return electronically, a valid
and box 3), and Medicare wages (line 4 and box 5). If the
! EIN is required at the time the return is filed. If a amounts don't agree, you may be contacted by the IRS or
CAUTION valid EIN isn't provided, the return won't be
the SSA. For more information, see section 12 of Pub. 15.
accepted. This may result in penalties.
Keep all records that show why the totals don't match.
Always be sure the EIN on the form you file exactly
Note. If filing Form 499R-2/W-2PR, make sure the
TIP matches the EIN the IRS assigned to your
amounts reported on Form 943 agree with the Form
business. Don't use your SSN or ITIN on forms
499R-2/W-2PR totals reported on the 2024 Form W-3
that ask for an EIN. If you used an EIN (including a prior
(PR). The amounts from Form 943 that should agree with
owner's EIN) on Form 943 that is different from the EIN
the related boxes on Form W-3 (PR) are social security
reported on Form W-3, see Box h—Other EIN used this
wages (line 2 and box 10) and Medicare wages (line 4 and
year in the General Instructions for Forms W-2 and W-3 (if
box 12a).
different from what was reported on Form W-3 (PR), see
Box f: Other EIN used this year in the Instructions for Form Where Should You File?
W-3 (PR)). Filing a Form 943 with an incorrect EIN or
using another business's EIN may result in penalties and You’re encouraged to file Form 943 electronically. Go to
delays in processing your return. IRS.gov/EmploymentEfile for more information on
electronic filing. If you file a paper return, where you file
Completing Form 943 depends on whether you include a payment with Form
943. Mail your return to the address listed for your location
Make entries on Form 943 as follows to enable accurate in the table that follows.
processing.
• Don't enter dollar signs and decimal points. Commas PDSs can't deliver to P.O. boxes. You must use the U.S.
are optional. Report dollars to the left of the preprinted line Postal Service to mail an item to a P.O. box address. Go to
and cents to the right of it. Don’t round entries to whole IRS.gov/PDS for the current list of PDSs. For the IRS
dollars. Always show an amount for cents, even if it is zero. mailing address to use if you’re using a PDS, go to
• Enter negative amounts using a minus sign (if possible). IRS.gov/PDSstreetAddresses. Select the mailing address
Otherwise, use parentheses. listed on the webpage that is in the same state as the
• Staple multiple sheets in the upper left corner when address to which you would mail returns filed without a
filing. payment, as shown next.

Reconciliation of Form 943 to Forms W-2 and
W-3
Certain amounts reported on Form 943 for 2024 should
agree with the Form W-2 totals reported on the 2024 Form

Mailing Addresses for Form 943

If you’re in . . . Without a payment . . . With a payment . . .
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Department of the Treasury Internal Revenue Service
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, Internal Revenue Service P.O. Box 806533
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Kansas City, MO 64999-0008 Cincinnati, OH 45280-6533
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Department of the Treasury Internal Revenue Service
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Internal Revenue Service P.O. Box 932200
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ogden, UT 84201-0008 Louisville, KY 40293-2200
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place of business in any state, including Internal Revenue Service Internal Revenue Service
employers in Puerto Rico P.O. Box 409101 P.O. Box 932200
Ogden, UT 84409 Louisville, KY 40293-2200
Special filing address for exempt organizations; federal, state, and Department of the Treasury Internal Revenue Service
local governmental entities; and Indian tribal governmental entities, Internal Revenue Service P.O. Box 932200
regardless of location Ogden, UT 84201-0008 Louisville, KY 40293-2200

Your filing address may have changed from that
! used to file your employment tax return in prior
CAUTION years. Don't send Form 943 or any payments to
the SSA.

6 Instructions for Form 943 (2024)

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Depositing Your Taxes If you receive a notice about a penalty after you file your
return, reply to the notice with an explanation and we will
You must deposit all depository taxes determine if you meet reasonable-cause criteria. Don't
! electronically by EFT. For more information, see attach an explanation when you file your return.
CAUTION Federal tax deposits must be made by electronic
If federal income, social security, and Medicare
funds transfer (EFT) under Reminders, earlier. ! taxes that must be withheld (that is, trust fund
CAUTION taxes) aren't withheld or aren't deposited or paid
Must You Deposit Your Taxes? to the United States Treasury, the trust fund recovery
You may have to deposit the federal income taxes you penalty may apply. The penalty is 100% of the unpaid trust
withheld and both the employer and employee social fund tax. If these unpaid taxes can't be immediately
security taxes and Medicare taxes. collected from the employer or business, the trust fund
recovery penalty may be imposed on all persons who are
• If your total taxes after adjustments and determined by the IRS to be responsible for collecting,
nonrefundable credits (line 13) are less than $2,500 accounting for, or paying over these taxes, and who acted
for the year, you can pay the tax due with your return willfully in not doing so. For more information, see section
if you file on time. You don't have to make a deposit. To 11 of Pub. 15. The trust fund recovery penalty won't apply
avoid a penalty, you must pay any amount due in full with a to any amount of trust fund taxes an employer holds back
timely filed return or you must deposit any amount you in anticipation of any credits they are entitled to.
owe by the due date of the return. For more information on
paying with a timely filed return, see the instructions for
line 15, later. Specific Instructions
• If your total taxes after adjustments and
nonrefundable credits (line 13) are $2,500 or more Line 1. Number of Agricultural
for the year. You must make deposits by EFT throughout
the year in accordance with your deposit schedule. There Employees
are two deposit schedules—monthly or semiweekly—for Enter the number of agricultural employees on your payroll
determining when you must deposit. Before the beginning during the pay period that included March 12, 2024. Don't
of each calendar year, you must determine which of the include:
two deposit schedules you must use. See section 11 of • Household employees,
Pub. 15 for information and rules concerning federal tax • Employees in nonpay status for the pay period,
deposits and to determine your status as a monthly or • Pensioners, or
semiweekly schedule depositor. • Active members of the U.S. Armed Forces.
If you're a monthly schedule depositor and
Line 2. Wages Subject to Social
! accumulate a $100,000 tax liability on any day
CAUTION during the deposit period, you become a Security Tax
semiweekly schedule depositor on the next day and Enter the total cash wages, sick pay, and taxable fringe
remain so for at least the rest of the calendar year and for benefits subject to social security taxes you paid to your
the following calendar year. See $100,000 Next-Day employees for farmwork during the calendar year. For this
Deposit Rule in section 11 of Pub. 15 for more information. purpose, sick pay includes payments made by an
The $100,000 tax liability threshold requiring a next-day insurance company to your employees for which you
deposit is determined before you consider any reduction received timely notice from the insurance company. See
of your liability for nonrefundable credits. section 6 of Pub. 15-A for more information about sick pay
reporting. See the instructions for line 10 for an
What About Penalties and Interest? adjustment that you may need to make on Form 943 for
sick pay.
Avoiding Penalties and Interest
Enter the amount before payroll deductions. Cash
You can avoid paying penalties and interest if you do all of wages include checks, money orders, etc. Don't include
the following. the value of noncash items, such as food or lodging, or
• Deposit or pay your taxes when they are due. pay for services other than farmwork. See section 5 of
• File your fully completed Form 943 on time. Pub. 15 for information on cash and noncash wages. See
• Report your tax liability accurately. Purpose of Form 943, earlier, for household employee
• Submit valid checks for tax payments. information.
• Furnish accurate Forms W-2 to employees.
• File Form W-3 and Copy A of Forms W-2 with the SSA For 2024, the rate of social security tax on taxable
on time and accurately. wages is 6.2% (0.062) each for the employer and
employee. Stop paying social security tax on and entering
Penalties and interest are charged on taxes paid late an employee's wages on line 2 when the employee's
and returns filed late at a rate set by law. See sections 11 taxable wages reach $168,600 for the year. However,
and 12 of Pub. 15 for details. continue to withhold income and Medicare taxes for the
whole year on all wages, even when the social security
Use Form 843 to request abatement of assessed wage base limit of $168,600 has been reached. If you, as
penalties or interest. Don't request abatement of assessed a qualifying employer, receive an approved Form 4029,
penalties or interest on any other form. Application for Exemption From Social Security and

Instructions for Form 943 (2024) 7

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Medicare Taxes and Waiver of Benefits, from one or more section 9 of Pub. 15 for more information on withholding
of your employees, enter “Form 4029” on the dotted line rules.
next to the entry space.
Line 9. Total Taxes Before
Line 3. Social Security Tax
Adjustments
Multiply line 2 by 12.4% (0.124) and enter the result on
Add the total social security tax (line 3), Medicare tax
line 3.
(line 5), Additional Medicare Tax withholding (line 7), and
Line 4. Wages Subject to Medicare federal income tax withheld (line 8). Enter the result on
line 9.
Tax
Enter the total cash wages, sick pay, and taxable fringe Line 10. Current Year's Adjustments
benefits that are subject to Medicare tax that you paid to Use line 10 to:
your employees for farmwork during the calendar year. • Adjust for rounding of fractions of cents, or
Enter the amount before deductions. Don't include the • Adjust for the uncollected employee share of social
value of noncash items, such as food or lodging, or pay for security and Medicare taxes on third-party sick pay or
services other than farmwork. Unlike social security group-term life insurance premiums paid for former
wages, there is no limit on the amount of wages subject to employees. See section 13 of Pub. 15.
Medicare tax. If you, as a qualifying employer, receive an
Use a minus sign (if possible) to show an adjustment
approved Form 4029 from one or more of your employees,
that decreases the total taxes shown on line 9. Otherwise,
enter “Form 4029” on the dotted line next to the entry
use parentheses.
space.
Adjustment for fractions of cents. If there is a small
Line 5. Medicare Tax difference between total taxes after adjustments and
Multiply line 4 by 2.9% (0.029) and enter the result on nonrefundable credits (line 13) and total deposits (line 14),
line 5. it may be caused by rounding to the nearest cent each
time you figured payroll. This rounding occurs when you
Line 6. Wages Subject to Additional figure the amount of social security and Medicare taxes to
Medicare Tax Withholding be withheld from each employee's wages. If the
fractions-of-cents adjustment is the only entry on line 10,
Enter all wages, sick pay, and taxable fringe benefits that
enter “Fractions Only” on the dotted line to the left of the
are subject to Additional Medicare Tax withholding. You're
entry space for line 10. This adjustment may be a positive
required to begin withholding Additional Medicare Tax in
or a negative adjustment.
the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each Adjustment for sick pay. If your third-party payer of sick
pay period until the end of the calendar year. Additional pay that isn't your agent (for example, an insurance
Medicare Tax is only imposed on the employee. There is company) transfers the liability for the employer share of
no employer share of Additional Medicare Tax. All wages the social security and Medicare taxes to you, enter a
that are subject to Medicare tax are subject to Additional negative adjustment on line 10 for the employee share of
Medicare Tax withholding if paid in excess of the $200,000 social security and Medicare taxes that were withheld and
withholding threshold. deposited by your third-party sick pay payer on the sick
pay. If you’re the third-party sick pay payer and you
For more information on what wages are subject to
transferred the liability for the employer share of the social
Medicare tax, see the chart, Special Rules for Various
security and Medicare taxes to the employer, enter a
Types of Services and Payments, in section 15 of Pub. 15.
negative adjustment on line 10 for any employer share of
For more information on Additional Medicare Tax, go to
these taxes required to be paid by the employer. The sick
IRS.gov/ADMTfaqs.
pay should be included on line 2, line 4, and, if the
Line 7. Additional Medicare Tax withholding threshold is met, line 6.
No adjustment is reported on line 10 for sick pay that is
Withholding paid through a third party as an employer’s agent. An
Multiply line 6 by 0.9% (0.009) and enter the result on employer’s agent bears no insurance risk and is
line 7. reimbursed on a cost-plus-fee basis for payment of sick
pay and similar amounts. If an employer uses an agent to
Line 8. Federal Income Tax Withheld pay sick pay, the employer reports the wages on line 2,
References to federal income tax withholding line 4, and, if the withholding threshold is met, line 6,
unless the employer has an agency agreement with the
! don't apply to employers in U.S. territories, unless
CAUTION you have employees who are subject to U.S. third-party payer that requires the third-party payer to do
income tax withholding. Contact your local tax department the collecting, reporting, and/or paying or depositing
for information about income tax withholding. employment taxes on the sick pay. See section 6 of Pub.
15-A for more information about sick pay reporting.
Enter the federal income tax you withheld from your
employees on this year's wages. Generally, you must
withhold federal income tax from employees from whom
you withhold social security and Medicare taxes. See

8 Instructions for Form 943 (2024)

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Line 11. Total Taxes After What if you can't pay in full? If you can't pay the full
amount of tax you owe, you can apply for an installment
Adjustments agreement online. You can apply for an installment
Combine the amounts shown on lines 9 and 10 and enter agreement online if:
the result on line 11. You can't pay the full amount shown on line 15,
•
Line 12. Qualified Small Business • The total amount you owe is $25,000 or less, and
• You can pay the liability in full in 24 months.
Payroll Tax Credit for Increasing To apply using the Online Payment Agreement
Research Activities Application, go to IRS.gov/OPA.
Enter the amount of the credit from Form 8974, line 12 or, Under an installment agreement, you can pay what you
if applicable, line 17. owe in monthly installments. There are certain conditions
you must meet to enter into and maintain an installment
If you enter an amount on line 12, you must attach
agreement, such as paying the liability within 24 months,
! Form 8974. and making all required deposits and timely filing tax
CAUTION
returns during the length of the agreement.
Line 13. Total Taxes After If your installment agreement is accepted, you will be
charged a fee and you will be subject to penalties and
Adjustments and Nonrefundable interest on the amount of tax not paid by the due date of
Credits the return.
Subtract line 12 from line 11 and enter the result on
Line 16. Overpayment
line 13. The amount entered on line 13 can't be less than
zero. If line 14 is more than line 13, enter the difference on
line 16. Never make an entry on both lines 15 and 16.
Line 14. Total Deposits
If you deposited more than the correct amount for the
Enter your deposits for this year, including any
year, you can choose to have the IRS either refund the
overpayment that you applied from filing Form 943-X, in
overpayment or apply it to your next return. Check only
the current year. Also include in the amount shown any
one box on line 16. If you don't check either box or if you
overpayment from a previous period that you applied to
check both boxes, we will generally apply the
this return.
overpayment to your next return. Regardless of any box
Line 15. Balance Due you check or don't check on line 16, we may apply your
If line 13 is more than line 14, enter the difference on overpayment to any past due tax account that is shown in
line 15. Otherwise, see the instructions for line 16, later. our records under your EIN.

Never make an entry on both lines 15 and 16. If line 16 is less than $1, we will send you a refund or
You don't have to pay if line 15 is less than $1. apply it to your next return only if you ask us in writing to
Generally, you should have a balance due only if your total do so.
taxes after adjustments and nonrefundable credits
(line 13) are less than $2,500, and you didn't incur a Line 17. Monthly Summary of Federal
$100,000 next-day deposit obligation during the year. Tax Liability
However, see section 11 of Pub. 15 for information about
This is a summary of your monthly tax liability, not a
payments made under the accuracy of deposits rule.
summary of deposits made. If line 13 is less than $2,500,
If you were required to make federal tax deposits, pay don't complete line 17 or Form 943-A.
the amount shown on line 15 by EFT. If you weren't
required to make federal tax deposits or you're a monthly Complete line 17 only if you were a monthly schedule
schedule depositor making a payment under the accuracy depositor for the entire year and line 13 is $2,500 or
of deposits rule (see section 11 of Pub. 15), you may pay more. The amount entered on line 17M must equal the
the amount shown on line 15 by EFT, credit card, debit amount reported on line 13. If it doesn't, your tax deposits
card, check, money order, or EFW. For more information and payments may not be counted as timely. Don't
on electronic payment options, go to IRS.gov/Payments. change your current year tax liability reported on line 13 by
If you pay by EFT, credit card, or debit card, file your adjustments reported on any Forms 943-X. See section
return using the Without a payment address under Where 11 of Pub. 15 for details on the deposit rules. You're a
Should You File, earlier, and don’t file Form 943-V, monthly schedule depositor for the calendar year if the
Payment Voucher. amount of your total taxes after adjustments and
nonrefundable credits (line 13) reported for the lookback
If you pay by check or money order, make it payable to period is $50,000 or less. The lookback period is the
“United States Treasury.” Enter your EIN, “Form 943,” and second calendar year preceding the current calendar
“2024” on your check or money order. Complete Form year. For example, the lookback period for 2025 is 2023.
943-V and enclose it with Form 943.
If you were a semiweekly schedule depositor
If you're required to make deposits and instead ! during any part of the year, don't complete line 17.
! pay the taxes with Form 943, you may be subject CAUTION Instead, complete Form 943-A.
CAUTION to a penalty.

Instructions for Form 943 (2024) 9

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Reporting adjustments from line 10 on line 17. If your Example. Rose Co. is an employer with a calendar tax
net adjustment during a month is negative and it exceeds year that filed its timely 2023 income tax return on April
your total liability for the month, don't enter a negative 15, 2024. Rose Co. elected to take the qualified small
amount for the month. Instead, enter “-0-” for the month business payroll tax credit for increasing research
and carry over the unused portion of the adjustment to the activities on Form 6765. The third quarter of 2024 is the
next month. first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the
Adjusting tax liability for the qualified small business payroll tax credit applies against Rose Co.’s share of
payroll tax credit for increasing research activities social security tax (up to $250,000) and Medicare tax on
(line 12). Monthly schedule depositors and semiweekly wages paid to employees in the third quarter of 2024.
schedule depositors must account for the qualified small Rose Co. is a semiweekly schedule depositor. Rose Co.
business payroll tax credit for increasing research completes Form 943-A by reducing the amount of liability
activities (line 12) when reporting their tax liabilities on entered for the first payroll payment in the third quarter of
line 17 or Form 943-A. The total tax liability for the year 2024 that includes wages subject to social security tax by
must equal the amount reported on line 13. Failure to the lesser of (1) its share of social security tax (up to
account for the qualified small business payroll tax credit $250,000) on the wages, or (2) the available payroll tax
for increasing research activities on line 17 or Form 943-A credit. If the payroll tax credit elected is more than Rose
may cause line 17 or Form 943-A to report more than the Co.'s share of social security tax on the first payroll
total tax liability reported on line 13. Don't reduce your payment of the quarter, the excess payroll tax credit would
monthly tax liability reported on lines 17A through 17L or be carried forward to succeeding payroll payments in the
your daily tax liability reported on Form 943-A below zero. third quarter until it is used against up to $250,000 of Rose
Beginning with the first quarter of 2023, the qualified Co.'s share of social security tax for the quarter. If the
small business payroll tax credit for increasing research amount of the payroll tax credit exceeds Rose Co.'s share
activities is first used to reduce the employer share of of social security tax (up to $250,000) on wages paid to its
social security tax (up to $250,000) for the quarter and any employees in the third quarter, any remaining credit is
remaining credit is then used to reduce the employer used against Rose Co.'s share of Medicare tax on the first
share of Medicare tax for the quarter until it reaches zero. payroll payment of the quarter and then the excess payroll
In completing line 17 or Form 943-A, you take into account tax credit would be carried forward to succeeding payroll
the payroll tax credit against the liability for the employer payments in the third quarter until it is used against Rose
share of social security tax starting with the first payroll Co.'s share of Medicare tax for the quarter. If Rose Co. still
payment of the quarter that includes payments of wages has credit remaining after reducing its share of social
subject to social security tax to your employees until you security tax (up to $250,000) and Medicare tax for the
use up to $250,000 of credit against the employer share of third quarter, the remainder would be treated as a payroll
social security tax and you then take into account any tax credit against its share of social security tax (up to
remaining payroll tax credit against the liability for the $250,000) and Medicare tax on wages paid in the fourth
employer share of Medicare tax starting with the first quarter. If the amount of the payroll tax credit remaining
payroll payment of the quarter that includes payments of exceeded Rose Co.'s share of social security tax (up to
wages subject to Medicare tax to employees. Consistent $250,000) and Medicare tax on wages paid in the fourth
with the entries on line 17 or Form 943-A, the payroll tax quarter, it could be carried forward and treated as a payroll
credit should be taken into account in making deposits of tax credit for the first quarter of 2025.
employment tax. If any payroll tax credit is remaining at
the end of the quarter that hasn’t been used completely Third-Party Designee
because it exceeds $250,000 of the employer share of If you want to allow an employee, a paid tax preparer, or
social security tax and the employer share of Medicare tax another person to discuss your Form 943 with the IRS,
for the quarter, the excess credit may be carried forward to check the “Yes” box in the Third-Party Designee section.
the succeeding quarter and allowed as a payroll tax credit Enter the name, phone number, and five-digit personal
for the succeeding quarter. The payroll tax credit may not identification number (PIN) of the specific person to speak
be taken as a credit against income tax withholding, the with—not the name of the firm that prepared your tax
employee share of social security tax, or the employee return. The designee may choose any five numbers as
share of Medicare tax. their PIN.
Also, the remaining payroll tax credit may not be carried By checking “Yes,” you authorize the IRS to talk to the
back and taken as a credit against wages paid from person you named (your designee) about any questions
preceding quarters that are reported on the same Form we may have while we process your return. You also
943 or on Forms 943 for preceding years. If an amount of authorize your designee to do all of the following.
payroll tax credit is unused at the end of the calendar year • Give us any information that is missing from your return.
because it is in excess of the applicable employer share of • Call us for information about processing your return.
social security tax and employer share of Medicare tax on • Respond to certain IRS notices that you’ve shared with
wages paid during the applicable quarters in the calendar your designee about math errors and return preparation.
year, the remaining payroll tax credit may be carried The IRS won't send notices to your designee.
forward to the first quarter of the succeeding calendar
year as a payroll tax credit against the applicable You’re not authorizing your designee to bind you to
employer share of social security tax and employer share anything (including additional tax liability) or to otherwise
of Medicare tax on wages paid in that quarter. represent you before the IRS. If you want to expand your
designee’s authorization, see Pub. 947.

10 Instructions for Form 943 (2024)

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The authorization will automatically expire 1 year from Paid Preparer Use Only
the due date (without regard to extensions) for filing your
Form 943. If you or your designee wants to terminate the A paid preparer must sign Form 943 and provide the
authorization, write to the IRS office for your location using information in the Paid Preparer Use Only section if the
the Without a payment address under Where Should You preparer was paid to prepare Form 943 and isn't an
File, earlier. employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
Who Must Sign (Approved Roles) give you a copy of the return in addition to the copy to be
Complete all information and sign Form 943. The following filed with the IRS.
persons are authorized to sign the return for each type of
If you're a paid preparer, enter your Preparer Tax
business entity.
Identification Number (PTIN) in the space provided.
• Sole proprietorship—The individual who owns the
Include your complete address. If you work for a firm,
business.
enter the firm's name and the EIN of the firm. You can
• Corporation (including a limited liability company
apply for a PTIN online or by filing Form W-12. For more
(LLC) treated as a corporation)—The president, the
information about applying for a PTIN online, go to
vice president, or another principal officer duly authorized
IRS.gov/PTIN. You can't use your PTIN in place of the EIN
to sign.
of the tax preparation firm.
• Partnership (including an LLC treated as a
partnership) or unincorporated organization—A Generally, don't complete this section if you're filing the
responsible and duly authorized partner, member, or return as a reporting agent and have a valid Form 8655 on
officer having knowledge of its affairs. file with the IRS. However, a reporting agent must
• Single-member LLC treated as a disregarded entity complete this section if the reporting agent offered legal
for federal income tax purposes—The owner of the advice, for example, advising the client on determining
LLC or a principal officer duly authorized to sign. whether its workers are employees or independent
• Trust or estate—The fiduciary. contractors for federal tax purposes.
Form 943 may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been How To Get Forms, Instructions, and
filed. Publications
Alternative signature method. Corporate officers or You can view, download, or print most of the
duly authorized agents may sign Form 943 by rubber forms, instructions, and publications you may
stamp, mechanical device, or computer software program. need at IRS.gov/Forms. Otherwise, you can go to
For details and required documentation, see Rev. Proc. IRS.gov/OrderForms to place an order and have forms
2005-39, 2005-28 I.R.B. 82, available at mailed to you.
IRS.gov/irb/2005-28_IRB#RP-2005-39.

Instructions for Form 943 (2024) 11

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Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and collect the right amount of tax. Section 6011 requires you to
provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification
number. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the
IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may
disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District
of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to combat terrorism.
Estimates of taxpayer burden. These estimates include forms in the Form 943 series, including attachments; Forms
SS-8, W-2, W-3, 940, 945, 2032, 2678, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974, and their schedules; and all
the forms employers attach to employment-related tax returns and related wage statements to employees.
The following table shows burden estimates based on current statutory requirements as of April 15, 2023, for
employers filing employment tax reporting forms and wage statement forms. Time spent and out-of-pocket costs are
presented separately. Time burden is the time spent to comply with employer reporting responsibilities, including
recordkeeping, preparing and submitting forms, and preparing and providing wage statements to employees.
Out-of-pocket costs (“money”) include any expenses incurred to comply with employer reporting responsibilities. The
amount of taxes paid isn’t included in reporting burden.
The time and money burdens reported below include all associated forms and schedules, across all tax return
preparation methods and employer reporting. They are national averages and don’t necessarily reflect a “typical”
employer’s reporting burden. Most employers experience lower than average burden, with burden varying considerably
by the number of Forms W-2 that an employer files. For instance, the estimated average burden for an employer who
issues four Forms W-2 is 63 hours (15.8 hours x 4) and $2,304 ($576 x 4). The estimated average burden for a large
employer who issues 2,000 Forms W-2 is 800 hours (2,000 x 0.4) and $28,000 (2,000 x $14).

Annual Average Burden
Total Time (hours) Recordkeeping Time Time Spent on W-2 All Other Time Out-of-Pocket Total Monetized
(hours) Activities (hours) (hours) Costs Burden*
Filers with Form 941 65 19 4 42 $2,710 $4,799
Filers with Form 943 57 16 6 35 $935 $1,955
Filers with Form 944 24 4 3 18 $368 $619
*Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Employees (Form W-2 Count)
Number of Employees Total Time (hours) Out-of-Pocket Costs Total Monetized Burden*
All 10.7 $404 $700
1 to 5 15.8 $576 $998
6 to 10 5.9 $264 $444
11 to 25 4.4 $190 $327
26 to 50 3.5 $126 $237
51 to 100 2.7 $97 $185
101 to 250 1.8 $90 $159
251 to 500 1.3 $70 $119
501 to 1,000 0.8 $48 $79
Over 1,000 0.4 $14 $28
Filers with Form 941 10.5 $408 $705
Filers with Form 943 19.2 $269 $562
Filers with Form 944 12 $198 $334
*Total monetized burden = monetized hours + out-of-pocket costs.

Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making Form
943 simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can
send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t send Form 943 to this address. Instead, see Where Should You File, earlier.

12 Instructions for Form 943 (2024)

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