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The document explains key updates, including the 2009 social security wage base, treatment of disregarded entities and QSubs for employment tax, credit card payment rules, and the new Form 943-X adjustment process. It also covers how to correct prior-year filings, when to use EFTPS for electronic payments, how to obtain IRS forms, and general filing purpose, eligibility, and reporting boundaries for household and nonfarm workers.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-943-employers-annual-federal-tax-return-for-agricultural-employees/304138/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-943-employers-annual-federal-tax-return-for-agricultural-employees/304138.png","ImageObject",442,249,{"name":88,"@type":89},"Oliver","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 943 used to report?","Question",{"text":108,"@type":109},"Form 943 is used to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farmworkers.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What changed for 2009 regarding the social security tax wage base?",{"text":113,"@type":109},"For 2009, the document states there is a maximum wage amount subject to social security tax ($106,800) and withholding stops after an employee reaches that amount.",{"name":115,"@type":106,"acceptedAnswer":116},"How should employers correct an error found on a previously filed Form 943 after December 31, 2008?",{"text":117,"@type":109},"The document instructs employers to use new Form 943-X to make the correction when an error is discovered after December 31, 2008.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304138,1790181450,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},8796095461610,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Userid: SD_NSWMB DTD INSTR04 Leadpct: 0% Pt. size: 9 ❏ Draft ❏ Ok to Print  \nPAGER/SGML Fileid: ... l comments 0731\\instructions\\122008 approval package\\2008 I943 .sgm (Init. & date)    \nPage 1 of 4 Instructions for Form 943 15:03- 8-DEC-2008  \nThe type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.  \nApproved for TPCC Chairperson\"AS CORRECTED.\"  \nGerald P. Fournier  \nDecember 10, 2008  \ncumulative changes reference checked  \n2008  \nCHANGED  \nInstructions for Form 943  \nDepartment of the Treasury  \nInternal Revenue Service  \non Monday through Friday  \nEmployer’s Annual Federal Tax Return for Agricultural Employees  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nWhat’s New added   \nSocial security wage base for 2009. The maximum amount of wages subject to the social security tax for 2009 is $106,800 . Stop withholding social security tax after an employee reaches this amount.  \nDisregarded entities and qualified subchapter S subsidiaries (QSubs). The IRS has published final regulations (Treasury Decision 9356) under which QSubs and eligible single-owner disregarded entities are treated as separate entities for employment tax purposes. The final regulations do not apply until January 1, 2009. For more information, see Disregarded entities and qualified subchapter S subsidiaries in Pub.15 (Circular E), Employer’s Tax Guide. Credit card payments. Employers can pay the balance due shown on Form 943 by credit card. Do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the [IRS website at](IRS website at www.irs.gov)[ www.irs.gov](IRS website at www.irs.gov)[ ](IRS website at www.irs.gov)[and click on the](and click on the electronic IRS link.)[ electronic IRS](and click on the electronic IRS link.)[ link.](and click on the electronic IRS link.)  \nNew Employment Tax Adjustment Process in 2009. If you discover an error on a previously filed Form 943 after December 31, 2008, make the correction using new Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees. Currently, taxpayers make corrections to Form 943 using Form 941c that is filed once a year with Form 943. Form 943-X is a stand-alone form, meaning taxpayers can file Form 943-X when an error is discovered, rather than waiting until the end of the year to file Form 941c with Form 943. For more information, get the instructions for Form 943-X or visit the [IRS website at](IRS website at www.irs.gov)[ www.irs.gov](IRS website at www.irs.gov).  \nCorrecting Form 943. If you discover an error in 2008 on a previously filed Form 943, make the correction using the 2008 Form 943 and attach Form 941c, Supporting Statement to Correct Information. For example, in October 2008, you discover that you underreported $10,000 in social security and Medicare wages on your 2007 Form 943. Correct the error by showing $1,530 (15 .3% × $10,000) on line 8 of your 2008 Form 943 and attaching a completed Form 941c. For details, see Line 8—Adjustment to taxes on page 3.  \nElectronic payment. Now, more than ever before, businesses can enjoy the benefits of paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, IRS offers you convenient programs to make paying taxes easier.  \nSpend less time and worry on taxes and more time running your business. Use Electronic Federal Tax Payment System (EFTPS) to your benefit. To learn more about EFTPS, visit [www.eftps.gov](www.eftps.gov or call)[ or call](www.eftps.gov or call) EFTPS Customer Service at 1-800-555-4477.  \nYou may be required to use EFTPS. See How To Deposit—Electronic deposit requirement (EFTPS) in section 7 of Pub. 51 (Circular A) .  \nHow to get forms and publications. You can get most IRS forms and publications by visiting the IRS website at [www.irs](www.irs). gov or by calling the IRS at 1-800-TAX-FORM (1-","cbCaihltCK0v3aPp","https://ap.wps.com/l/cbCaihltCK0v3aPp","pdf",129549,"English","# What’s New\n## Social security wage base for 2009\n## Disregarded entities and qualified subchapter S subsidiaries (QSubs)\n## Credit card payments\n## New Employment Tax Adjustment Process in 2009\n## Correcting Form 943\n## Electronic payment (EFTPS)\n## How to get forms and publications\n# Reminders and General Instructions\n## Telephone help\n## Photographs of Missing Children\n## Purpose of form\n## If you have household employees\n## Who must file","[{\"question\":\"What is Form 943 used to report?\",\"answer\":\"Form 943 is used to report federal income tax withheld and employer and employee social security and Medicare taxes on wages paid to farmworkers.\"},{\"question\":\"What changed for 2009 regarding the social security tax wage base?\",\"answer\":\"For 2009, the document states there is a maximum wage amount subject to social security tax ($106,800) and withholding stops after an employee reaches that amount.\"},{\"question\":\"How should employers correct an error found on a previously filed Form 943 after December 31, 2008?\",\"answer\":\"The document instructs employers to use new Form 943-X to make the correction when an error is discovered after December 31, 2008.\"}]","Instructions for Form 943 - Employer’s Annual Federal Tax Return for Agricultural Employees | PDF",1789810498]