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                                                                                                                                                   430123
                                                                                                                                               OMB No. 1545-0035
                                      Employer’s Annual Federal Tax Return 
Form  943                                               for Agricultural Employees
Department of the Treasury                                                                                                                       2023
Internal Revenue Service          Go to www.irs.gov/Form943 for instructions and the latest information.
                            Name (as distinguished from trade name)                                   Employer identification number (EIN)
                                                                                                             –
                            Trade name, if any                                                                                               If address is 
      Type                                                                                                                                   different from 
      or                    Address (number and street)                                                                                      prior return, 
      Print                                                                                                                                  check here  
                            City or town, state or province, country, and ZIP or foreign postal code

                            If you don’t have to file returns in the future, check here  .              .  . . . . . . .  .               .  . . . . .            .
1     Number of agricultural employees employed in the pay period that includes March 12, 2023                       . .                  1 
                                                                                                                                             * Include taxable qualified 
                                                                                                                                             sick and family leave wages 
                                                                                                                                             paid in 2023 for leave taken 
2     Wages subject to social security tax* .           . . .       . . . . . . .                   .   2                                    after March 31, 2021, and 
                                                                                                                                             before October 1, 2021, on 
                                                                                                                                             line 2. Use lines 2a and 2b 
                                                                                                                                             only for taxable qualified 
a     Qualified sick leave wages*  .           . . .    . . .       . . . . . . .                   .   2a                                   sick and family leave wages 
                                                                                                                                             paid in 2023 for leave taken 
                                                                                                                                             after March 31, 2020, and 
b     Qualified family leave wages*  .           . .    . . .       . . . . . . .                   .   2b                                   before April 1, 2021.
3     Social security tax (multiply line 2 by 12.4% (0.124))  .         . . . . .                   . . .  . . . . . . .                  3
a     Social security tax on qualified sick leave wages (multiply line 2a by 6.2% (0.062))  .                  . . . . .                  3a
b     Social security tax on qualified family leave wages (multiply line 2b by 6.2% (0.062))  .                  . . . .                  3b
4     Wages subject to Medicare tax              . .    . . .       . . . . . . .                   .   4 
5     Medicare tax (multiply line 4 by 2.9% (0.029))  .             . . . . . . .                   . . .  . . . . . . .                  5 
6     Wages subject to Additional Medicare Tax withholding  .             . . . .                   .   6
7     Additional Medicare Tax withholding (multiply line 6 by 0.9% (0.009))  .                        . .  . . . . . . .                  7
8     Federal income tax withheld              . . .    . . .       . . . . . . .                   . . .  . . . . . . .                  8
9     Total taxes before adjustments. Add lines 3, 3a, 3b, 5, 7, and 8  .       .                   . . .  . . . . . . .                  9
10    Current year’s adjustments  .            . . .    . . .       . . . . . . .                   . . .  . . . . . . .                  10
11    Total taxes after adjustments (line 9 as adjusted by line 10)         . . .                   . . .  . . . . . . .                  11
12a   Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 .               .                  12a
b     Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before 
      April 1, 2021 .       . . . . .          . . .    . . .       . . . . . . .                   . . .  . . . . . . .                  12b
c     Reserved for future use  .    .          . . .    . . .       . . . . . . .                   . . .  . . . . . . .                  12c
d     Nonrefundable  portion  of  credit  for  qualified  sick  and  family  leave  wages  for  leave  taken  after 
      March 31, 2021, and before October 1, 2021  .                 . . . . . . .                   . . .  . . . . . . .                  12d
e     Reserved for future use  .    .          . . .    . . .       . . . . . . .                   . . .  . . . . . . .                  12e
f     Reserved for future use  .    .          . . .    . . .       . . . .
g     Total nonrefundable credits. Add lines 12a, 12b, and 12d .            . . .                   . . .  . . . . . . .                  12g
13    Total taxes after adjustments and nonrefundable credits. Subtract line 12g from line 11  .                   . . .                  13
                                    You MUST complete all three pages of Form 943 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                             Cat. No. 11252K                   Form 943 (2023) 



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                                                                                                                             430223
Form 943 (2023)                                                                                                                  Page  2 
14a Total deposits for 2023, including overpayment applied from a prior year and Form 943-X  .          .   .      14a
  b Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14b
  c Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14c
  d Refundable  portion  of  credit  for  qualified  sick  and  family  leave  wages  for  leave  taken  before
    April 1, 2021 .   . . . .  .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14d
  e Reserved for future use .  .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14e
  f Refundable  portion  of  credit  for  qualified  sick  and  family  leave  wages  for  leave  taken  after 
    March 31, 2021, and before October 1, 2021  .           .    . . . . . . .       . . .     . . . .  .   .      14f
  g Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14g
  h Total deposits and refundable credits. Add lines 14a, 14d, and 14f  .    .       . . .     . . . .  .   .      14h
  i Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14i
  j Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .      14j
15  Balance due  . If line 13 is more than line 14h, enter the difference and see the instructions  .   .   .       15
16  Overpayment  . If line 14h is more than line 13, enter the difference  . .       . . .     . . . .  .   .       16
    Check one:        Apply to next return.             Send a refund.
• 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  .            . . .     . . . .  .   .     . .  . . . . . .
• Monthly schedule depositors  : Complete line 17 and check here  .      . . .       . . .     . . . .  .   .     . .  . . . . . .

17  Monthly Summary of Federal Tax Liability. (Don’tcomplete if you were a semiweekly schedule depositor.)
                      Tax liability for month                          Tax liability for month                         Tax liability for month

  A January  .    . .                                 F June  .  . . .                           K November  .      .
  B February .    . .                                 G July  .  . . .                           L December  .      .

  C March       . . .                                 H August  .  . .                           M Total liability 
  D April  .    . . .                                 I September  . .                             for year 
                                                                                                   (add lines   A 
  E May  .      . . .                                 J October  . . .                             through L)  .    .  

18  Qualified  health  plan  expenses  allocable  to  qualified  sick  leave  wages  for  leave  taken  before 
    April 1, 2021 .   . . . .  .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .       18
19  Qualified  health  plan  expenses  allocable  to  qualified  family  leave  wages  for  leave  taken  before 
    April 1, 2021  .  . . . .  .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .       19
20  Reserved for future use  . .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .       20
21  Reserved for future use .  .  .             . .   . . . .    . . . . . . .       . . .     . . . .  .   .       21
                               You MUST complete all three pages of Form 943 and SIGN it.
                                                                                                                           Form 943 (2023) 



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                                                                                                                                                 430323
Form 943 (2023)                                                                                                                                        Page  3 
22   Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021  .                       .  22
23   Qualified health plan expenses allocable to qualified sick leave wages reported on line 22  .                      . .  23
24   Amounts under certain collectively bargained agreements allocable to qualified sick leave wages 
     reported on line 22 .     . . .       . . . . . . . . . .          . . . . . . . . . . .                           . .  24
25   Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021                        .  25
26   Qualified health plan expenses allocable to qualified family leave wages reported on line 25                       . .  26
27   Amounts under certain collectively bargained agreements allocable to qualified family leave wages 
     reported on line 25 .     . . .       . . . . . . . . . .          . . . . . . . . . . .                           . .  27
28   Reserved for future use     . .       . . . . . . . . . .          . . . . . . . . . . .                           . .  28
29   Reserved for future use     . .       . . . . . . . . . .          . . . . . . . . . . .                           . .  29
                Do you want to allow another person to discuss this return with the IRS? See the separate instructions.   Yes. Complete the following. No.
Third- 
Party  
Designee        Designee’s                                 Phone                          Personal identification 
                name                                       no  .                          number (PIN) 
                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.
Sign 

Here            Signature                                                                   Date
                Print your name and title
                Print/Type preparer’s name         Preparer’s signature             Date
Paid                                                                                                                      Check          if  PTIN
                                                                                                                          self-employed
Preparer  
                Firm’s name                                                                                               Firm’s EIN 
Use Only        Firm’s address                                                                                            Phone no.
                                                                                                                                             Form 943 (2023) 



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Form 943-V,  
Payment Voucher

Purpose of Form                                                           Specific Instructions
Complete Form 943-V if you’re making a payment with                       Box 1—Employer identification number (EIN). If you 
Form 943. We will use the completed voucher to credit                     don’t have an EIN, you may apply for one online by 
your payment more promptly and accurately, and to                         visiting the IRS website at www.irs.gov/EIN  . You may also 
improve our service to you.                                               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 
Making Payments With Form 943                                             Form 943, write “Applied For” and the date you applied in 
To avoid a penalty, make your payment with your 2023                      this entry space.
Form 943 only if:                                                         Box 2—Amount paid. Enter the amount paid with     
• Your total taxes after adjustments and nonrefundable                    Form 943.
credits for the year (Form 943, line 13) are less than                    Box 3—Name and address. Enter your name and 
$2,500 and you’re paying in full with a timely filed return,              address as shown on Form 943.
or
                                                                          • Enclose your check or money order made payable to 
• You’re a monthly schedule depositor making a payment                    “United States Treasury.” Be sure to enter your EIN, 
in accordance with the Accuracy of Deposits Rule. See                     “Form 943,” and “2023” on your check or money order. 
section 11 of Pub. 15 for details. In this case, the amount               Don’t send cash. Don’t staple Form 943-V or your 
of your payment may be $2,500 or more.                                    payment to Form 943 (or to each other).
    Otherwise, you must make deposits by electronic funds                 • Detach Form 943-V and send it with your payment and 
transfer. See section 11 of Pub. 15 for deposit                           Form 943 to the address provided in the Instructions for 
instructions. Don’t use Form 943-V to make federal tax                    Form 943.
deposits.
                                                                          Note: You must also complete the entity information 
       Use Form 943-V when making any payment with                        above line 1 on Form 943.
!     Form 943. However, if you pay an amount with 
CAUTION
       Form 943 that should’ve been deposited, you may  
be subject to a penalty. See Deposit Penalties   in section 
11 of Pub. 15.

                         Detach Here and Mail With Your Payment and Form 943. 

Form  943-V                                            Payment Voucher                                                                     OMB No. 1545-0035
Department of the Treasury                           Don’t staple this voucher or your payment to Form 943.
Internal Revenue Service                                                                                                                   2023
1   Enter your employer identification number (EIN). 2 Enter the amount of your payment           . . . .                                  Dollars Cents
                                                       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.






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