Employer's Quarterly Federal Tax Return

2025

Instructions for Form 943
Employer’s Annual Federal Tax Return for Agricultural Employees
Section references are to the Internal Revenue Code
unless otherwise noted.

IRS.gov/BusinessTranscript. To access your IRS business
tax account, go to IRS.gov/BusinessAccount.

Future Developments

Electronic filing of Form 943-X. You can now file Form
943-X, Adjusted Employer’s Annual Federal Tax Return for
Agricultural Employees or Claim for Refund, electronically
using Modernized e-File (MeF). For more information on
electronic filing, go to IRS.gov/EmploymentEfile.

For the latest information about developments related to
Form 943 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form943.

What’s New
Social security and Medicare taxes for 2025. The
social security tax rate is 6.2% each for the employee and
employer. The social security wage base limit is $176,100.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2024. There is no wage
base limit for Medicare tax.
Aggregate return filers must identify themselves.
Aggregate return filers must use the new Aggregate
Return Filers Only section on Form 943 to identify whether
they’re filing an aggregate return as a section 3504 agent,
certified professional employer organization (CPEO), or
other third party. For more information about these types
of aggregate return filers, see Certification program for
professional employer organizations (PEOs) and
Aggregate Form 943 filers, later. For more information
about completing this new section on Form 943, see
Aggregate Return Filers Only, later.
Direct deposit of Form 943 refund is now available.
Executive Order (EO) 14247, Modernizing Payments To
and From America’s Bank Account, issued on March 25,
2025, promotes operational efficiency by mandating the
transition to electronic payments for all federal
disbursements. Accordingly, the IRS will now issue Form
943 tax refunds by direct deposit. Direct deposit is a fast,
simple, safe, and secure way to have your refund
deposited automatically to your checking or savings
account. Instead of a direct deposit refund, you can still
choose to have your Form 943 overpayment applied to
your next return by checking the appropriate box on
line 16b. For more information, see the instructions for
line 16b and Direct Deposit, later.
Make balance due payments electronically. EO 14247
also promotes operational efficiency by mandating the
transition to electronic payments for all payments made to
the federal government. Therefore, pay your balance due
on Form 943 electronically. There are several easy, safe,
and secure ways to pay your balance due electronically.
For more information, see the instructions for line 15, later.
Form 943 return transcripts are now available electronically. You can now access your Form 943 return
transcript for tax years 2023 and later using your IRS
business tax account. For more information, go to

Dec 1, 2025

Withholding on qualified overtime compensation.
For tax years beginning after 2024, and ending before
2029, P.L. 119-21, commonly known as the One Big
Beautiful Bill Act, allows individuals (employees and other
workers not treated as employees) to deduct up to
$12,500 ($25,000 if married filing jointly) of qualified
overtime compensation on their income tax returns.
Qualified overtime is compensation that exceeds the
regular rate of pay (such as the “half” portion of
time-and-a-half compensation) that is required to be paid
to an individual under section 7 of the Fair Labor
Standards Act (FLSA) of 1938. The FLSA provides that
employers must generally pay covered, nonexempt
employees at least one-and-a-half times their regular rate
of pay for hours worked over 40 hours per week. For more
information about overtime compensation, go to dol.gov/
agencies/whd/fact-sheets/12-agricultural-employmentflsa. Employers must use an employee’s updated Form
W-4, Employee’s Withholding Certificate, if one is
submitted by the employee, and the federal income tax
withholding procedures in Pub. 15-T, Federal Income Tax
Withholding Methods, to allow the employee to account
for their expected deduction and receive more money in
each paycheck instead of waiting until filing their income
tax return to receive the full benefit of this deduction.
Overtime compensation is still generally subject to both
the employer share and employee share of social security
tax and Medicare tax.
Employers and other payers must file information
returns (for example, Forms W-2, 1099-MISC, and
1099-NEC) with the Social Security Administration (SSA)
or IRS, as applicable, and furnish statements to overtime
recipients showing qualified overtime compensation paid
during the year. However, the IRS has provided transition
relief to employers and payers for the tax year 2025
reporting requirements. For more information, see Notice
2025-62, 2025-48 I.R.B. 740, available at IRS.gov/irb/
2025-48_IRB#NOT-2025-62.

Reminders
References applicable to other forms. Unless
otherwise noted, references throughout these instructions
to Form W-2 include Forms W-2AS, W-2CM, W-2GU,
W-2VI, and 499R-2/W-2PR; references to Form W-2c
include Form 499R-2c/W-2cPR; references to Form W-3

Instructions for Form 943 (2025) Catalog Number 25976L
Department of the Treasury Internal Revenue Service www.irs.gov

include Form W-3SS and Form W-3 (PR); and references
to Form W-3c include Form W-3C (PR).
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and may
no longer be claimed on Form 943. Generally, the
credit for qualified sick and family leave wages, as
enacted under the Families First Coronavirus Response
Act (FFCRA) and amended and extended by the
COVID-related Tax Relief Act of 2020, for leave taken after
March 31, 2020, and before April 1, 2021, and the credit
for qualified sick and family leave wages under sections
3131, 3132, and 3133 of the Internal Revenue Code, as
enacted under the American Rescue Plan Act of 2021 (the
ARP), for leave taken after March 31, 2021, and before
October 1, 2021, have expired. However, employers that
pay qualified sick and family leave wages in 2025 for leave
taken after March 31, 2020, and before October 1, 2021,
are eligible to claim a credit for qualified sick and family
leave wages in 2025. Effective for tax years beginning
after 2023, the lines used to claim the credit for qualified
sick and family leave wages have been removed from
Form 943 because it would be extremely rare for an
employer to pay wages after 2023 for qualified sick and
family leave taken after March 31, 2020, and before
October 1, 2021. Instead, if you’re eligible to claim the
credit for qualified sick and family leave wages because
you paid the wages in 2025 for an earlier applicable leave
period, file Form 943-X after filing Form 943, to claim the
credit for qualified sick and family leave wages paid in
2025. Filing a Form 943-X before filing a Form 943 for the
year may result in errors or delays in processing your Form
943-X.
Qualified small business payroll tax credit for increasing research activities. For tax years beginning
before 2023, a qualified small business may elect to claim
up to $250,000 of its credit for increasing research
activities as a payroll tax credit. The Inflation Reduction
Act of 2022 (the IRA) increases the election amount to
$500,000 for tax years beginning after 2022. The payroll
tax credit election must be made on or before the due date
of the originally filed income tax return (including
extensions). The portion of the credit used against payroll
taxes is allowed in the first calendar quarter beginning
after the date that the qualified small business filed its
income tax return. The election and determination of the
credit amount that will be used against the employer’s
payroll taxes are made on Form 6765, Credit for
Increasing Research Activities. The amount from Form
6765 must then be reported on Form 8974, Qualified
Small Business Payroll Tax Credit for Increasing Research
Activities.
Starting in the first quarter of 2023, the payroll tax credit
is first used to reduce the employer share of social
security tax up to $250,000 per quarter and any remaining
credit reduces the employer share of Medicare tax for the
quarter. Any remaining credit, after reducing the employer
share of social security tax and the employer share of
Medicare tax, is then carried forward to the next quarter.
Form 8974 is used to determine the amount of the credit
that can be used in the current quarter. The amount from
Form 8974, line 12 or, if applicable, line 17, is reported on
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Form 943, line 12. For more information about the payroll
tax credit, see the Instructions for Form 8974 and go to
IRS.gov/ResearchPayrollTC. Also, see Adjusting tax
liability for the qualified small business payroll tax credit for
increasing research activities (line 12), later.
Pub. 51 discontinued after 2023. Pub. 51, Agricultural
Employer’s Tax Guide, was discontinued for tax years
beginning after 2023. Instead, information specific to
agricultural employers is included in Pub. 15, Employer’s
Tax Guide. If you prefer Pub. 15 in Spanish, see Pub. 15
(sp).
Forms in Spanish. Many forms and instructions
discussed in these instructions have Spanish-language
versions available for employers and employees. Some
examples include Form 943 (sp), Form 944 (sp), Form
SS-4 (sp), and Form W-4 (sp). Although these instructions
don’t reference Spanish-language forms and instructions
in each instance that one is available, you can see Pub. 15
(sp) and go to IRS.gov/SpanishForms to determine if a
Spanish-language version is available.
Certification program for professional employer organizations (PEOs). The Stephen Beck Jr., Achieving a
Better Life Experience (ABLE) Act of 2014 required the
IRS to establish a voluntary certification program for
PEOs. PEOs handle various payroll administration and tax
reporting responsibilities for their business clients and are
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, CPEOs
must meet various requirements described in sections
3511 and 7705 and related published guidance.
Certification as a CPEO may affect the employment tax
liabilities of both the CPEO and its customers. A CPEO is
generally treated for employment tax purposes as the
employer of any individual who performs services for a
customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and
the customer (CPEO contract), but only for wages and
other compensation paid to the individual by the CPEO. To
become a CPEO, the organization must apply through the
IRS Online Registration System. For more information or
to apply to become a CPEO, go to IRS.gov/CPEO.
CPEOs must generally file Form 943 and Schedule R
(Form 943), Allocation Schedule for Aggregate Form 943
Filers, electronically. For more information about a CPEO’s
requirement to file electronically, see Rev. Proc. 2023-18,
2023-13 I.R.B. 605, available at IRS.gov/irb/
2023-13_IRB#REV-PROC-2023-18.
Outsourcing payroll duties. Generally, as an employer,
you’re responsible to ensure that tax returns are filed and
deposits and payments are made, even if you contract
with a third party to perform these acts. You remain
responsible if the third party fails to perform any required
action. Before you choose to outsource any of your payroll
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
taxes) to a third-party payer, such as a payroll service
provider or reporting agent, go to IRS.gov/
OutsourcingPayrollDuties for helpful information on this
topic. If a CPEO pays wages and other compensation to
an individual performing services for you, and the services
are covered by a CPEO contract, then the CPEO is
Instructions for Form 943 (2025)

generally treated for employment tax purposes as the
employer, but only for wages and other compensation
paid to the individual by the CPEO. However, with respect
to certain employees covered by a CPEO contract, you
may also be treated as an employer of the employees
and, consequently, may also be liable for federal
employment taxes imposed on wages and other
compensation paid by the CPEO to such employees. For
more information on the different types of third-party payer
arrangements, see section 16 of Pub. 15.
Aggregate Form 943 filers. Approved section 3504
agents and CPEOs must complete and file Schedule R
(Form 943) when filing an aggregate Form 943. Aggregate
Forms 943 are filed by agents approved by the IRS under
section 3504. To request approval to act as an agent for
an employer, the agent files Form 2678 with the IRS
unless you’re a state or local government agency acting
as an agent under the special procedures provided in Rev.
Proc. 2013-39, 2013-52 I.R.B. 830, available at
IRS.gov/irb/2013-52_IRB#RP-2013-39.
Aggregate Forms 943 are also filed by CPEOs
approved by the IRS under section 7705. To become a
CPEO, the organization must apply through the IRS
Online Registration System at IRS.gov/CPEO. CPEOs file
Form 8973, Certified Professional Employer Organization/
Customer Reporting Agreement, to notify the IRS that they
started or ended a service contract with a customer.
CPEOs must generally file Form 943 and Schedule R
(Form 943) electronically. For more information about a
CPEO’s requirement to file electronically, see Rev. Proc.
2023-18.
Other third-party payers that file aggregate Forms 943,
such as non-certified PEOs, must complete and file
Schedule R (Form 943) if they have clients that are
claiming the qualified small business payroll tax credit for
increasing research activities.
If you’re filing an aggregate Form 943, you must identify
yourself on Form 943. For more information, see
Aggregate Return Filers Only, later.
Tip: If both an employer and a section 3504 authorized
agent (or CPEO or other third-party payer) paid wages to
an employee during the year, both the employer and the
section 3504 authorized agent (or CPEO or other
third-party payer, if applicable) should file Form 943
reporting the wages each entity paid to the employee
during the year and issue Forms W-2 reporting the wages
each entity paid to the employee during the year.
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. Qualified
tax-exempt organizations that hire eligible unemployed
veterans may be able to claim the work opportunity tax
credit against their payroll tax liability using Form 5884-C.
For more information, go to IRS.gov/WOTC.
Correcting a previously filed Form 943. If you discover
an error on a previously filed Form 943, or if you otherwise
need to amend a previously filed Form 943, make the
correction using Form 943-X. Form 943-X is filed
separately from Form 943. For more information, see the
Instructions for Form 943-X, section 13 of Pub. 15, or go to
IRS.gov/CorrectingEmploymentTaxes.
Instructions for Form 943 (2025)

If you change your business name, business address, or responsible party. Notify the IRS immediately
if you change your business name, business address, or
responsible party.
• Write to the IRS office where you file your returns (using
the Without a payment address under Where Should You
File, later) to notify the IRS of any business name change.
See Pub. 1635 to see if you need to apply for a new
employer identification number (EIN).
• Complete and mail Form 8822-B to notify the IRS of a
business address or responsible party change. Don’t mail
Form 8822-B with your Form 943. For a definition of
“responsible party,” see the Instructions for Form SS-4.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all
federal tax deposits. An EFT can be made using the
Electronic Federal Tax Payment System (EFTPS), IRS
Direct Pay, or your IRS business tax account. If you don’t
want to use one of these methods, you can arrange for
your tax professional, financial institution, payroll service,
or other trusted third party to make electronic deposits on
your behalf. Also, you may arrange for your financial
institution to initiate a same-day wire payment on your
behalf. EFTPS is a free service provided by the
Department of the Treasury. Payments made using IRS
Direct Pay or through your IRS business tax account are
also free. Services provided by your tax professional,
financial institution, payroll service, or other third party
may have a fee.
For more information on making federal tax deposits,
see section 11 of Pub. 15.
For more information about IRS Direct Pay, go to
IRS.gov/DirectPay. For more information about making a
payment through your IRS business tax account, go to
IRS.gov/BusinessAccount. To get more information about
EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one
of the following numbers.
• 800-555-4477
• 800-244-4829 (Spanish)
• 303-967-5916 (toll call)
To contact EFTPS using Telecommunications Relay
Services (TRS) for people who are deaf, hard of hearing,
or have a speech disability, dial 711 and then provide the
TRS assistant the 800-555-4477 number above or
800-733-4829. Additional information about EFTPS is also
available in Pub. 966.
Caution: EFTPS accepts same day payments of $1
million or less if the payment is submitted before 3:00 p.m.
Eastern time on a business day. If your payment is more
than $1 million, you must submit the deposit by 8:00 p.m.
Eastern time the day before the date the deposit is due.
Same-day wire payment option. If you fail to submit a
timely deposit transaction on EFTPS, you can still make
your deposit on time by using the Federal Tax Collection
Service (FTCS) to make a same-day wire payment. To use
the same-day wire payment method, you will need to
make arrangements with your financial institution ahead of
time. Check with your financial institution regarding
availability, deadlines, and costs. Your financial institution
may charge you a fee for payments made this way. To
learn more about the information you will need to give your
3

financial institution to make a same-day wire payment, go
to IRS.gov/SameDayWire.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that isn’t a business day, the
deposit is considered timely if it is made by the close of
the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in Pub. 15.
Electronic filing and payment. Businesses can enjoy
the benefits of filing tax returns and paying their federal
taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient and secure programs to make filing and paying
easier. Spend less time worrying about taxes and more
time running your business. Use e-file and electronic
payment options to your benefit.
• For e-file, go to IRS.gov/EmploymentEfile for additional
information. A fee may be charged to file electronically.
• For electronic payment options see the instructions for
line 15, later, and, go to IRS.gov/Pay.
• For electronic filing of Forms W-2, Wage and Tax
Statement, go to SSA.gov/employer. You may be required
to file Forms W-2 electronically. For details, see the
General Instructions for Forms W-2 and W-3. The SSA’s
Business Services Online (BSO) is an independent
program from the Government of Puerto Rico electronic
filing system. Employers in Puerto Rico must go to
Hacienda.pr.gov for additional information.
Caution: If you’re filing your tax return or paying your
federal taxes electronically, a valid EIN is required at the
time the return is filed or the payment is made. If a valid
EIN isn’t provided, the return or payment won’t be
processed. This may result in penalties. See How Should
You Complete Form 943, later, for more information about
applying for an EIN.
Electronic funds withdrawal (EFW). If you file Form
943 electronically, you can e-file and use EFW to pay the
balance due in a single step using tax preparation
software or through a tax professional. However, don’t use
EFW to make federal tax deposits. For more information
on paying your taxes using EFW, go to IRS.gov/EFW.
Credit or debit card payments. You can pay the
balance due shown on Form 943 by credit or debit card.
Your payment will be processed by a payment processor
who will charge a processing fee. Don’t use a credit or
debit card to make federal tax deposits. For more
information on paying your taxes with a credit or debit
card, go to IRS.gov/PayByCard.
Online payment agreement. You may be eligible to
apply for an installment agreement online if you can’t pay
the full amount of tax you owe when you file your return.
For more information, see What if you can’t pay in full,
later.
Paid preparers. If you use a paid preparer to complete
Form 943, the paid preparer must complete and sign the
paid preparer’s section of the form.
Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded
4

entities and QSubs are treated as separate entities for
employment tax purposes. Eligible single-member entities
that haven’t elected to be taxed as corporations must
report and pay employment taxes on wages paid to their
employees using the entities’ own names and EINs. See
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
(iv).
Where can you get telephone help? For answers to
your questions about completing Form 943 or tax deposit
rules, call the IRS at 800-829-4933 or 800-829-4059
(TDD/TTY for persons who are deaf, hard of hearing, or
have a speech disability), Monday–Friday from 7:00 a.m.
to 7:00 p.m. local time (Alaska and Hawaii follow Pacific
time).
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children
selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you
recognize a child.

General Instructions
Purpose of Form 943
These instructions give you some background information
about Form 943. They tell you who must file Form 943,
how to complete it line by line, and when and where to file
it.
If you want more in-depth information about payroll tax
topics relating to Form 943, see Pub. 15 or go to IRS.gov/
EmploymentTaxes. For tax information relevant to
agricultural employers, go to IRS.gov/
AgricultureTaxCenter.
Caution: References to federal income tax withholding
don’t apply to employers in Puerto Rico unless you have
employees who are subject to U.S. income tax
withholding. Contact your local tax department for
information about income tax withholding.
Federal law requires you, as an employer, to withhold
certain taxes from your employees’ pay. Each time you
pay wages, you must withhold—or take out of your
employees’ pay—certain amounts for federal income tax,
social security tax, and Medicare tax. You must also
withhold Additional Medicare Tax from wages you pay to
an employee in excess of $200,000 in a calendar year.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
their tax liabilities.
Federal law also requires you to pay any liability for the
employer share of social security tax and Medicare tax.
This share of social security and Medicare taxes isn’t
withheld from employees.
If you have household employees working in your
private home on your farm operated for a profit, they aren’t
considered to be farm employees. To report social security
tax, Medicare tax, Additional Medicare Tax, and federal
Instructions for Form 943 (2025)

income tax withholding on the wages of household
employees, you may either:

• File Schedule H (Form 1040) with your income tax
return, or
• Include the wages with your farm employees’ wages on
Form 943.
If you paid wages to other nonfarm workers, don’t
report these on Form 943. Taxes on wages paid to
nonfarm workers are reported on Form 941, Employer’s
QUARTERLY Federal Tax Return; or Form 944,
Employer’s ANNUAL Federal Tax Return. See Pub. 926 for
more information about household employees.

Who Must File Form 943?
File Form 943 if you paid wages to one or more
farmworkers and the wages were subject to federal
income tax withholding or social security and Medicare
taxes under the tests discussed next. For more
information on farmworkers and wages, see Pub. 15.
After you file your first Form 943, you must file a return
for each year, even if you have no taxes to report, until you
file a final return. You’re encouraged to file Form 943
electronically. Go to IRS.gov/EmploymentEfile for more
information on electronic filing.

The $150 Test or the $2,500 Test

All cash wages that you pay to farmworkers are subject to
federal income tax withholding and social security and
Medicare taxes for any calendar year for which you meet
either of the tests listed next.

• You pay an employee cash wages of $150 or more in a
year for farmwork (count all wages paid on a time,
piecework, or other basis). The $150 test applies
separately to each farmworker that you employ. If you
employ a family of workers, each member is treated
separately. Don’t count wages paid by other employers.
• The total (cash and noncash) wages that you pay to all
farmworkers is $2,500 or more.
If the $2,500-or-more test for the group isn’t met, the
$150-or-more test for an individual still applies. Similarly, if
the $150-or-more test is not met for any individual, the
$2,500-or-more test for the group still applies.
Exceptions. Special rules apply to certain
hand-harvest laborers who receive less than $150 in
annual cash wages. For more information, see section 9 of
Pub. 15.

Final Return

If you stop paying wages during the year and don’t expect
to pay wages again, file a final return for 2025. Be sure to
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
paying wages, then resume filing Form 943.

Attach a statement to your final return showing the
name of the person keeping the payroll records and the
address where these records will be kept. If the business
has been sold or transferred to another person, the
statement should include the name and address of such
person and the date on which the sale or transfer took
Instructions for Form 943 (2025)

place. If no sale or transfer occurred, or you don’t know
the name of the person to whom the business was sold or
transferred, that fact should be included in the statement.

Aggregate Return Filers Only

If you’re filing an aggregate Form 943, check the
appropriate box to identify yourself. An aggregate Form
943 is a return that combines amounts from multiple
clients or customers onto a single Form 943.
Section 3504 Agent. Check this box if you’re a section
3504 agent filing an aggregate Form 943. You must attach
Schedule R (Form 943) to your aggregate Form 943. For
more information about section 3504 agents, see
Aggregate Form 943 filers, earlier, and section 16 of Pub.
15.
Certified Professional Employer Organization
(CPEO). Check this box if you’re a CPEO filing an
aggregate Form 943 on behalf of your customers. You
must attach Schedule R (Form 943) to your aggregate
Form 943. For more information about CPEOs, see
Certification program for professional employer
organizations (PEOs), earlier, and section 16 of Pub.15
Other Third Party. If you’re filing an aggregate Form 943
but you’re not a section 3504 agent or a CPEO, you must
check this box. For example, a noncertified PEO filing an
aggregate Form 943 must check this box.

When Must You File?
For 2025, file Form 943 by February 2, 2026. However, if
you made deposits on time in full payment of the taxes
due for the year, you may file the return by February 10,
2026.
File Form 943 only once for each calendar year. If you
filed Form 943 electronically, don’t file a paper Form 943.
For more information about filing Form 943 electronically,
see Electronic filing and payment, earlier.
If we receive Form 943 after the due date, we will treat
Form 943 as filed on time if the envelope containing Form
943 is properly addressed, contains sufficient postage,
and is postmarked by the U.S. Postal Service (USPS) on
or before the due date, or sent by an IRS-designated
private delivery service (PDS) on or before the due date. If
you don’t follow these guidelines, we will generally
consider Form 943 filed when it is actually received. For
more information about PDSs, see Where Should You
File, later.

Forms W-2 and W-3

By February 2, 2026, give Form W-2 to each employee
who was working for you at the end of 2025. If an
employee stops working for you before the end of the year,
give the employee Form W-2 any time after employment
ends but no later than February 2, 2026. If the employee
asks you for Form W-2, give the employee the completed
form within 30 days of the request or the last wage
payment, whichever is later.
File Copy A of all Forms W-2 with Form W-3,
Transmittal of Wage and Tax Statements, with the SSA by
February 2, 2026. For electronic filing of Forms W-2, go to
SSA.gov/employer. You may be required to file Forms W-2
5

electronically. For details, see the General Instructions for
Forms W-2 and W-3.

“Jamie’s Farm”on the Trade name line. Leave the Trade
name line blank if it is the same as your Name line.

Compensation paid to H-2A visa holders. Report
compensation of $600 or more paid to foreign agricultural
workers who entered the country on H-2A visas in box 1 of
Form W-2. Compensation paid to H-2A workers for
agricultural labor performed in connection with H-2A visas
isn’t subject to social security and Medicare taxes and
therefore shouldn’t be reported as wages subject to social
security tax (line 2), Medicare tax (line 4), or Additional
Medicare Tax withholding (line 6) on Form 943, and
shouldn’t be reported as social security wages (box 3) or
Medicare wages (box 5) on Form W-2 (boxes 20 and 22,
respectively, of Form 499R-2/W-2PR).
An employer isn’t required to withhold federal income
tax from compensation paid to an H-2A worker for
agricultural labor performed in connection with this visa
unless the worker asks for withholding and the employer
agrees. In this case, the worker must give the employer a
completed Form W-4. Federal income tax withheld is
reported on Form 943, line 8, and in box 2 of Form W-2.
These reporting rules apply when the H-2A worker
provides their taxpayer identification number (TIN) to the
employer. For the rules relating to backup withholding and
reporting when the H-2A worker doesn’t provide a TIN,
see the Instructions for Forms 1099-MISC and 1099-NEC
and the Instructions for Form 945. For more information on
foreign agricultural workers on H-2A visas, go to IRS.gov/
H2A.

If you use a tax preparer to complete Form 943, make
sure the preparer uses your correct business name and
EIN.

Note: References to federal income tax withholding don’t
apply to employers in U.S. territories, unless you have
employees who are subject to U.S. income tax
withholding.

Forms 1099-MISC and 1099-NEC

Both paper and electronically filed Form 1099-MISC,
Miscellaneous Information, and Form 1099-NEC,
Nonemployee Compensation, must be filed with the IRS
by February 2, 2026. Form 1099-MISC is used to report
rents paid in your farming business, and Form 1099-NEC
is generally used to report payments to an individual who
isn’t your employee. Payments made to corporations for
medical and health care payments, including payments
made to veterinarians, must generally be reported on
Form 1099-MISC. Compensation of $600 or more paid in
a calendar year to an H-2A visa agricultural worker who
didn’t give you a valid TIN is also reported on Form
1099-MISC; you must withhold federal income tax from
these payments under the backup withholding rules. For
more information about filing Forms 1099-MISC and
1099-NEC, see the Instructions for Forms 1099-MISC and
1099-NEC.

How Should You Complete Form 943?
Enter your EIN, name, and address in the spaces
provided. Don’t use your social security number (SSN) or
individual taxpayer identification number (ITIN). Generally,
enter the business (legal) name you used when you
applied for your EIN. For example, if you’re a sole
proprietor, enter “Jamie Smith” on the Name line and

6

If you don’t have an EIN, you may apply for one online
by going to IRS.gov/EIN. You may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS. If the principal
business was created or organized outside of the United
States or U.S. territories, you may also apply for an EIN by
calling 267-941-1099 (toll call). If you have applied for an
EIN but don’t have your EIN by the time a return is due, file
a paper return and write “Applied For” and the date you
applied in the space shown for the number.
Caution: If you’re filing your tax return electronically, a
valid EIN is required at the time the return is filed. If a valid
EIN isn’t provided, the return won’t be accepted. This may
result in penalties.
Always be sure the EIN on the form you file exactly
matches the EIN the IRS assigned to your business. Don’t
use your SSN or ITIN on forms that ask for an EIN. If you
used an EIN (including a prior owner’s EIN) on Form 943
that is different from the EIN reported on Form W-3, see
Box h—Other EIN used this year in the General
Instructions for Forms W-2 and W-3 (if different from what
was reported on Form W-3 (PR), see Box f: Other EIN
used this year in the General Instructions for Forms W-3
(PR) and W-3C (PR)). Filing a Form 943 with an incorrect
EIN or using another business’s EIN may result in
penalties and delays in processing your return.

Completing Form 943

Make entries on Form 943 as follows to enable accurate
processing.
• Don’t enter dollar signs and decimal points. Commas
are optional. Report dollars to the left of the preprinted
decimal point and cents to the right of it. Don’t round
entries to whole dollars. Always show an amount for cents,
even if it is zero.
• Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
• Enter your name and EIN on all pages.
• Staple multiple sheets in the upper-left corner when
filing.

Reconciliation of Form 943 to Forms W-2 and
W-3

Certain amounts reported on Form 943 for 2025 should
agree with the Form W-2 totals reported on the 2025 Form
W-3. The amounts from Form 943 that should agree with
the related boxes on Form W-3 are federal income tax
withheld (line 8 and box 2), social security wages (line 2
and box 3), and Medicare wages (line 4 and box 5). If the
amounts don’t agree, you may be contacted by the IRS or
the SSA. For more information, see section 12 of Pub. 15.
Keep all records that show why the totals don’t match.
Note: If filing Form 499R-2/W-2PR, make sure the
amounts reported on Form 943 agree with the Form
499R-2/W-2PR totals reported on the 2025 Form W-3
(PR). The amounts from Form 943 that should agree with
the related boxes on Form W-3 (PR) are social security
Instructions for Form 943 (2025)

wages (line 2 and box 10) and Medicare wages (line 4 and
box 12a).

Where Should You File?
You’re encouraged to file Form 943 electronically. Go to
IRS.gov/EmploymentEfile for more information on
electronic filing. If you file a paper return, where you file
depends on whether you include a payment with Form
943. Mail your return to the address listed for your location
in the table that follows.

PDSs can’t deliver to P.O. boxes. You must use the
USPS to mail an item to a P.O. box address. Go to
IRS.gov/PDS for the current list of PDSs. For the IRS
mailing address to use if you’re using a PDS, go to
IRS.gov/PDSstreetAddresses. Select the mailing address
listed on the webpage that is in the same state as the
address to which you would mail returns filed without a
payment, as shown next.

Mailing Addresses for Form 943
If you’re in...

Without a payment...

With a payment...

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire,
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0008

Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200

No legal residence or principal place of business in any state, including
employers in Puerto Rico

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200

Special filing address for exempt organizations; federal, state, and
local governmental entities; and Indian tribal governmental entities,
regardless of location

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

Internal Revenue Service
P.O. Box 932200
Louisville, KY 40293-2200

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

Depositing Your Taxes
Caution: You must deposit all depository taxes
electronically by EFT. For more information, see Federal
tax deposits must be made by electronic funds transfer
(EFT) under Reminders, earlier.

Must You Deposit Your Taxes?

You may have to deposit the federal income taxes you
withheld and both the employer and employee social
security taxes and Medicare taxes.

• If your total taxes after adjustments and

nonrefundable credits (line 13) are less than $2,500
for the year, you can pay the tax due with your return
if you file on time. You don’t have to make a deposit. To
avoid a penalty, you must pay any amount due in full with a
timely filed return or you must deposit any amount you
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.
• If your total taxes after adjustments and
nonrefundable credits (line 13) are $2,500 or more
for the year. You must make deposits by EFT throughout
the year in accordance with your deposit schedule. There
are two deposit schedules—monthly or semiweekly—for
determining when you must deposit. Before the beginning
of each calendar year, you must determine which of the
two deposit schedules you must use. See section 11 of
Instructions for Form 943 (2025)

Pub. 15 for information and rules concerning federal tax
deposits and to determine your status as a monthly or
semiweekly schedule depositor.
Caution: If you’re a monthly schedule depositor and
accumulate a $100,000 tax liability on any day during the
deposit period, you become a semiweekly schedule
depositor on the next day and remain so for at least the
rest of the calendar year and for the following calendar
year. See $100,000 Next-Day Deposit Rule in section 11
of Pub. 15 for more information. The $100,000 tax liability
threshold requiring a next-day deposit is determined
before you consider any reduction of your liability for
nonrefundable credits.

What About Penalties and Interest?
Avoiding Penalties and Interest

You can avoid paying penalties and interest if you do all of
the following.
• Deposit or pay your taxes when they are due.
• File your fully completed Form 943 on time.
• Report your tax liability accurately.
• Submit valid tax payments.
• Furnish accurate Forms W-2 to employees.
• File Form W-3 and Copy A of Forms W-2 with the SSA
on time and accurately.
• File Form 1099-MISC and Form 1099-NEC and furnish
payee statements on time and accurately.
Penalties and interest are charged on taxes paid late
and returns filed late at a rate set by law. See sections 11
and 12 of Pub. 15 for details.
7

Use Form 843 to request abatement of assessed
penalties or interest. Don’t request abatement of
assessed penalties or interest on any other form.
If you receive a notice about a penalty after you file your
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don’t
attach an explanation when you file your return.
Caution: If federal income, social security, and Medicare
taxes that must be withheld (that is, trust fund taxes) aren’t
withheld or aren’t deposited or paid to the United States
Treasury, the trust fund recovery penalty may apply. The
penalty is 100% of the unpaid trust fund tax. If these
unpaid taxes can’t be immediately collected from the
employer or business, the trust fund recovery penalty may
be imposed on all persons who are determined by the IRS
to be responsible for collecting, accounting for, or paying
over these taxes, and who acted willfully in not doing so.
For more information, see section 11 of Pub. 15. The trust
fund recovery penalty won’t apply to any amount of trust
fund taxes an employer holds back in anticipation of any
credits they are entitled to.

Specific Instructions
Line 1. Number of Agricultural
Employees
Enter the number of agricultural employees on your payroll
during the pay period that included March 12, 2025. Don’t
include:
• Household employees,
• Employees in nonpay status for the pay period,
• Pensioners, or
• Active members of the U.S. Armed Forces.

Line 2. Wages Subject to Social
Security Tax

Enter the total cash wages, sick pay, and taxable fringe
benefits subject to social security taxes you paid to your
employees for farmwork during the calendar year. For this
purpose, sick pay includes payments made by an
insurance company to your employees for which you
received timely notice from the insurance company. See
section 6 of Pub. 15-A for more information about
reporting sick pay. See the instructions for line 10 for an
adjustment that you may need to make on Form 943 for
sick pay.

Enter the amount before payroll deductions. Cash
wages include checks, money orders, etc. Don’t include
the value of noncash items, such as food or lodging, or
pay for services other than farmwork. See section 5 of
Pub. 15 for information on cash and noncash wages. See
Purpose of Form 943, earlier, for household employee
information.
For 2025, the rate of social security tax on taxable
wages is 6.2% (0.062) each for the employer and
employee. Stop paying social security tax on and entering
an employee’s wages on line 2 when the employee’s
taxable wages reach $176,100 for the year. However,
continue to withhold income and Medicare taxes for the
whole year on all wages, even when the social security
8

wage base limit of $176,100 has been reached. If you, as
a qualifying employer, receive an approved Form 4029,
Application for Exemption From Social Security and
Medicare Taxes and Waiver of Benefits, from one or more
of your employees, enter “Form 4029” on the dotted line
next to the entry space.

Line 3. Social Security Tax

Multiply line 2 by 12.4% (0.124) and enter the result on
line 3.

Line 4. Wages Subject to Medicare
Tax

Enter the total cash wages, sick pay, and taxable fringe
benefits that are subject to Medicare tax that you paid to
your employees for farmwork during the calendar year.
Enter the amount before deductions. Don’t include the
value of noncash items, such as food or lodging, or pay for
services other than farmwork. Unlike social security
wages, there is no limit on the amount of wages subject to
Medicare tax. If you, as a qualifying employer, receive an
approved Form 4029 from one or more of your employees,
enter “Form 4029” on the dotted line next to the entry
space.

Line 5. Medicare Tax

Multiply line 4 by 2.9% (0.029) and enter the result on
line 5.

Line 6. Wages Subject to Additional
Medicare Tax Withholding

Enter all wages, sick pay, and taxable fringe benefits that
are subject to Additional Medicare Tax withholding. You’re
required to begin withholding Additional Medicare Tax in
the pay period in which you pay wages in excess of
$200,000 to an employee and continue to withhold it each
pay period until the end of the calendar year. Additional
Medicare Tax is only imposed on the employee. There is
no employer share of Additional Medicare Tax. All wages
that are subject to Medicare tax are subject to Additional
Medicare Tax withholding if paid in excess of the $200,000
withholding threshold.
For more information on what wages are subject to
Medicare tax, see the chart, Special Rules for Various
Types of Services and Payments, in section 15 of Pub. 15.
For more information on Additional Medicare Tax, go to
IRS.gov/ADMTfaqs.

Line 7. Additional Medicare Tax
Withholding

Multiply line 6 by 0.9% (0.009) and enter the result on
line 7.

Line 8. Federal Income Tax Withheld
Caution: References to federal income tax withholding
don’t apply to employers in U.S. territories, unless you
have employees who are subject to U.S. income tax
withholding. Contact your local tax department for
information about income tax withholding.
Enter the federal income tax you withheld from your
employees on this year’s wages. Generally, you must
Instructions for Form 943 (2025)

withhold federal income tax from employees from whom
you withhold social security and Medicare taxes. See
section 9 of Pub. 15 for more information on withholding
rules.

Line 9. Total Taxes Before
Adjustments

Add the total social security tax (line 3), Medicare tax
(line 5), Additional Medicare Tax withholding (line 7), and
federal income tax withheld (line 8). Enter the result on
line 9.

Line 10. Current Year’s Adjustments
Use line 10 to:
• Adjust for rounding of fractions of cents, or
• Adjust for the uncollected employee share of social
security and Medicare taxes on third-party sick pay or
group-term life insurance premiums paid for former
employees. See section 13 of Pub. 15.

Use a minus sign (if possible) to show an adjustment
that decreases the total taxes shown on line 9. Otherwise,
use parentheses.
Adjustment for fractions of cents. If there is a small
difference between total taxes after adjustments and
nonrefundable credits (line 13) and total deposits (line 14),
it may be caused by rounding to the nearest cent each
time you figured payroll. This rounding occurs when you
figure the amount of social security and Medicare taxes to
be withheld from each employee’s wages. If the
fractions-of-cents adjustment is the only entry on line 10,
enter “Fractions Only” on the dotted line to the left of the
entry space for line 10. This adjustment may be a positive
or a negative adjustment.
Adjustment for sick pay. If your third-party payer of sick
pay that isn’t your agent (for example, an insurance
company) transfers the liability for the employer share of
the social security and Medicare taxes to you, enter a
negative adjustment on line 10 for the employee share of
social security and Medicare taxes that were withheld and
deposited by your third-party sick pay payer on the sick
pay. If you’re the third-party sick pay payer and you
transferred the liability for the employer share of the social
security and Medicare taxes to the employer, enter a
negative adjustment on line 10 for any employer share of
these taxes required to be paid by the employer. The sick
pay should be included on line 2, line 4, and, if the
withholding threshold is met, line 6.
No adjustment is reported on line 10 for sick pay that is
paid through a third party as an employer’s agent. An
employer’s agent bears no insurance risk and is
reimbursed on a cost-plus-fee basis for payment of sick
pay and similar amounts. If an employer uses an agent to
pay sick pay, the employer reports the wages on line 2,
line 4, and, if the withholding threshold is met, line 6,
unless the employer has an agency agreement with the
third-party payer that requires the third-party payer to do
the collecting, reporting, and/or paying or depositing
employment taxes on the sick pay. See section 6 of Pub.
15-A for more information about reporting sick pay.

Line 11. Total Taxes After
Adjustments

Combine the amounts shown on lines 9 and 10 and enter
the result on line 11.

Line 12. Qualified Small Business
Payroll Tax Credit for Increasing
Research Activities

Enter the amount of the credit from Form 8974, line 12 or,
if applicable, line 17. If you enter an amount on line 12,
you must attach Form 8974.

Line 13. Total Taxes After
Adjustments and Nonrefundable
Credits

Subtract line 12 from line 11 and enter the result on
line 13. The amount entered on line 13 can’t be less than
zero.

Line 14. Total Deposits

Enter your deposits for this year, including any
overpayment that you applied from filing Form 943-X, in
the current year. Also, include in the amount shown any
overpayment from a previous period that you applied to
this return.

Line 15. Balance Due

If line 13 is more than line 14, enter the difference on
line 15. Otherwise, see the instructions for line 16a, later.
Never make an entry on both lines 15 and 16a.
You don’t have to pay if line 15 is less than $1.
Generally, you should have a balance due only if your total
taxes after adjustments and nonrefundable credits
(line 13) are less than $2,500, and you didn’t incur a
$100,000 next-day deposit obligation during the year.
However, see section 11 of Pub. 15 for information about
payments made under the accuracy of deposits rule.
If you were required to make federal tax deposits, pay
the amount shown on line 15 by EFT. If you weren’t
required to make federal tax deposits or you’re a monthly
schedule depositor making a payment under the accuracy
of deposits rule (see section 11 of Pub. 15), pay the
amount shown on line 15 by EFT, credit card, debit card,
check, money order, or EFW. For more information on
electronic payment options, go to IRS.gov/Pay.
If you pay by EFT, credit card, or debit card, file your
return using the Without a payment address under Where
Should You File, earlier, and don’t file Form 943-V,
Payment Voucher.
If you pay by check or money order, make it payable to
“United States Treasury.” Enter your EIN, “Form 943,” and
the tax year on your check or money order. Complete
Form 943-V and enclose it with Form 943.
Caution: If you’re required to make deposits and instead
pay the taxes with Form 943, you may be subject to a
penalty.
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

Instructions for Form 943 (2025)

9

agreement online. You can apply for an installment
agreement online if:
• You can’t pay the full amount shown on line 15,
• The total amount you owe is $25,000 or less, and
• You can pay the liability in full in 24 months.
To apply using the Online Payment Agreement
Application, go to IRS.gov/OPA.
Under an installment agreement, you can pay what you
owe in monthly installments. There are certain conditions
you must meet to enter into and maintain an installment
agreement, such as paying the liability within 24 months,
and making all required deposits and timely filing tax
returns during the length of the agreement.
If your installment agreement is accepted, you will be
charged a fee and you will be subject to penalties and
interest on the amount of tax not paid by the due date of
the return.

Line 16a. Overpayment

If line 14 is more than line 13, enter the difference on
line 16a. Never make an entry on both lines 15 and
16a.
Line 16b. Choose to have your overpayment applied
to your next return or refunded. If you deposited more
than the correct amount for the year, you can choose to
have the IRS either refund the overpayment or apply it to
your next return. Check the appropriate box on line 16b to
tell us which option you select. Check only one box on
line 16b. If you don’t check either box or if you check both
boxes, we will generally apply the overpayment to your
next return. Regardless of any box you check or don’t
check, we may apply your overpayment to any past due
tax account that is shown in our records under your EIN. If
you check the box to have your overpayment refunded but
you don’t complete lines 16c–16e for direct deposit, your
refund may be delayed.
If line 16a is less than $1, we will send you a refund or
apply it to your next return only if you ask us in writing.

Direct Deposit

The benefits of a direct deposit include a faster refund, the
added security of a paperless payment, and the savings of
tax dollars associated with the reduced processing costs.
To have your refund direct deposited, you must complete
lines 16c–16e.
Line 16c. Routing number. The routing number must be
nine digits. The first two digits must be 01–12 or 21–32.
Verify that your financial institution will accept a direct
deposit.
Ask your financial institution for the correct routing
number to enter on line 16c if:
• The routing number on a deposit slip is different from
the routing number on your checks,
• Your deposit is to a savings account that doesn’t allow
you to write checks, or
• Your checks state they’re payable through a financial
institution different from the one at which you have your
checking account.
Line 16d. Type of account. Check the appropriate box
for the type of account. Don’t check more than one box.
10

You must check the correct box to ensure your deposit is
accepted. If you’re unsure which box to check for the
account you wish the deposit to be applied to, consult
your financial institution.
Line 16e. Account number. The account number can
be up to 17 characters (both numbers and letters). Include
hyphens but omit spaces and special symbols. Enter the
number from left to right and leave any unused boxes
blank.
If the direct deposit to your account is different from the
amount you expected, you’ll receive an explanation in the
mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be
Rejected

If any of the following apply, your direct deposit request
will be rejected and a check will be sent instead.
• The name on your account doesn’t match the name on
the refund, and your financial institution won’t allow a
refund to be deposited unless the name on the refund
matches the name on the account.
• Your business is a corporation and the receiving
financial institution is a foreign bank or a foreign branch of
a U.S. bank.
• Any numbers or letters on lines 16c–16e are crossed
out or whited out.
Caution: The IRS isn’t responsible for a lost refund if you
enter the wrong account information. Check with your
financial institution to get the correct routing and account
numbers and to make sure your direct deposit will be
accepted.

Line 17. Monthly Summary of Federal
Tax Liability
This is a summary of your monthly tax liability, not a
summary of deposits made. If line 13 is less than $2,500,
don’t complete line 17 or Form 943-A.

Complete line 17 only if you were a monthly schedule
depositor for the entire year and line 13 is $2,500 or
more. The amount entered on line 17m must equal the
amount reported on line 13. If it doesn’t, your tax deposits
and payments may not be counted as timely. Don’t
change your current year tax liability reported on line 13 by
adjustments reported on any Forms 943-X. See section
11 of Pub. 15 for details on the deposit rules. You’re a
monthly schedule depositor for the calendar year if the
amount of your total taxes after adjustments and
nonrefundable credits (line 13) reported for the lookback
period is $50,000 or less. The lookback period is the
second calendar year preceding the current calendar
year. For example, the lookback period for 2026 is 2024.
Caution: If you were a semiweekly schedule depositor
during any part of the year, don’t complete line 17.
Instead, complete Form 943-A.
Reporting adjustments from line 10 on line 17. If your
net adjustment during a month is negative and it exceeds
your total liability for the month, don’t enter a negative
amount for the month. Instead, enter “-0-” for the month
and carry over the unused portion of the adjustment to the
next month.
Instructions for Form 943 (2025)

Adjusting tax liability for the qualified small business
payroll tax credit for increasing research activities
(line 12). Monthly schedule depositors and semiweekly
schedule depositors must account for the qualified small
business payroll tax credit for increasing research
activities (line 12) when reporting their tax liabilities on
line 17 or Form 943-A. The total tax liability for the year
must equal the amount reported on line 13. Failure to
account for the qualified small business payroll tax credit
for increasing research activities on line 17 or Form 943-A
may cause line 17 or Form 943-A to report more than the
total tax liability reported on line 13. Don’t reduce your
monthly tax liability reported on lines 17a–17l or your daily
tax liability reported on Form 943-A below zero.
Beginning with the first quarter of 2023, the qualified
small business payroll tax credit for increasing research
activities is first used to reduce the employer share of
social security tax (up to $250,000) for the quarter and any
remaining credit is then used to reduce the employer
share of Medicare tax for the quarter until it reaches zero.
In completing line 17 or Form 943-A, you take into account
the payroll tax credit against the liability for the employer
share of social security tax starting with the first payroll
payment of the quarter that includes payments of wages
subject to social security tax to your employees until you
use up to $250,000 of credit against the employer share of
social security tax and you then take into account any
remaining payroll tax credit against the liability for the
employer share of Medicare tax starting with the first
payroll payment of the quarter that includes payments of
wages subject to Medicare tax to employees. Consistent
with the entries on line 17 or Form 943-A, the payroll tax
credit should be taken into account in making deposits of
employment tax. If any payroll tax credit is remaining at
the end of the quarter that hasn’t been used completely
because it exceeds $250,000 of the employer share of
social security tax and the employer share of Medicare tax
for the quarter, the excess credit may be carried forward to
the succeeding quarter and allowed as a payroll tax credit
for the succeeding quarter. The payroll tax credit may not
be taken as a credit against income tax withholding, the
employee share of social security tax, or the employee
share of Medicare tax.
Also, the remaining payroll tax credit may not be carried
back and taken as a credit against wages paid from
preceding quarters that are reported on the same Form
943 or on Forms 943 for preceding years. If an amount of
payroll tax credit is unused at the end of the calendar year
because it is in excess of the applicable employer share of
social security tax and employer share of Medicare tax on
wages paid during the applicable quarters in the calendar
year, the remaining payroll tax credit may be carried
forward to the first quarter of the succeeding calendar
year as a payroll tax credit against the applicable
employer share of social security tax and employer share
of Medicare tax on wages paid in that quarter.
Example. Rose Co. is an employer with a calendar tax
year that filed its timely 2024 income tax return on April
15, 2025. Rose Co. elected to take the qualified small
business payroll tax credit for increasing research
activities on Form 6765. The third quarter of 2025 is the
first quarter that begins after Rose Co. filed the income tax
Instructions for Form 943 (2025)

return making the payroll tax credit election. Therefore, the
payroll tax credit applies against Rose Co.’s share of
social security tax (up to $250,000) and Medicare tax on
wages paid to employees in the third quarter of 2025.
Rose Co. is a semiweekly schedule depositor. Rose Co.
completes Form 943-A by reducing the amount of liability
entered for the first payroll payment in the third quarter of
2025 that includes wages subject to social security tax by
the lesser of (1) its share of social security tax (up to
$250,000) on the wages, or (2) the available payroll tax
credit. If the payroll tax credit elected is more than Rose
Co.’s share of social security tax on the first payroll
payment of the quarter, the excess payroll tax credit would
be carried forward to succeeding payroll payments in the
third quarter until it is used against up to $250,000 of Rose
Co.’s share of social security tax for the quarter. If the
amount of the payroll tax credit exceeds Rose Co.’s share
of social security tax (up to $250,000) on wages paid to its
employees in the third quarter, any remaining credit is
used against Rose Co.’s share of Medicare tax on the first
payroll payment of the quarter and then the excess payroll
tax credit would be carried forward to succeeding payroll
payments in the third quarter until it is used against Rose
Co.’s share of Medicare tax for the quarter. If Rose Co. still
has credit remaining after reducing its share of social
security tax (up to $250,000) and Medicare tax for the
third quarter, the remainder would be treated as a payroll
tax credit against its share of social security tax (up to
$250,000) and Medicare tax on wages paid in the fourth
quarter. If the amount of the payroll tax credit remaining
exceeded Rose Co.’s share of social security tax (up to
$250,000) and Medicare tax on wages paid in the fourth
quarter, it could be carried forward and treated as a payroll
tax credit for the first quarter of 2026.

Third-Party Designee

If you want to allow an employee, a paid tax preparer, or
another person to discuss your Form 943 with the IRS,
check the “Yes” box in the Third-Party Designee section.
Enter the name, phone number, and five-digit personal
identification number (PIN) of the specific person to speak
with—not the name of the firm that prepared your tax
return. The designee may choose any five numbers as
their PIN.
By checking “Yes,” you authorize the IRS to talk to the
person you named (your designee) about any questions
we may have while we process your return. You also
authorize your designee to do all of the following.
• Give us any information that is missing from your return.
• Call us for information about processing your return.
• Respond to certain IRS notices that you’ve shared with
your designee about math errors and return preparation.
The IRS won’t send notices to your designee.
You’re not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
designee’s authorization, see Pub. 947.
The authorization will automatically expire 1 year from
the due date (without regard to extensions) for filing your
Form 943. If you or your designee wants to terminate the
authorization, write to the IRS office for your location using
the Without a payment address under Where Should You
File, earlier.
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Who Must Sign (Approved Roles)

Complete all information and sign Form 943. The following
persons are authorized to sign the return for each type of
business entity.
• Sole proprietorship—The individual who owns the
business.
• Corporation (including a limited liability company
(LLC) treated as a corporation)—The president, the
vice president, or another principal officer duly authorized
to sign.
• Partnership (including an LLC treated as a
partnership) or unincorporated organization—A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
• Single-member LLC treated as a disregarded entity
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.
• Trust or estate—The fiduciary.
Form 943 may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 943 by rubber
stamp, mechanical device, or computer software program.
For details and required documentation, see Rev. Proc.
2005-39, 2005-28 I.R.B. 82, available at
IRS.gov/irb/2005-28_IRB#RP-2005-39.

Paid Preparer Use Only

preparer was paid to prepare Form 943 and isn’t an
employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
If you’re a paid preparer, enter your preparer tax
identification number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm’s name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12. For more
information about applying for a PTIN online, go to
IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
of the tax preparation firm.
Generally, don’t complete this section if you’re filing the
return as a reporting agent and have a valid Form 8655 on
file with the IRS. However, a reporting agent must
complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
whether its workers are employees or independent
contractors for federal tax purposes.

How To Get Forms, Instructions, and
Publications

You can view, download, or print most of the forms,
instructions, and publications you may need at IRS.gov/
Forms. Otherwise, you can go to IRS.gov/OrderForms to
place an order and have forms mailed to you.

A paid preparer must sign Form 943 and provide the
information in the Paid Preparer Use Only section if the

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 tables show burden estimates based on current statutory requirements as of October 1, 2025, 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 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 63.6 hours (15.9 hours x 4) and $2,480 ($620 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 $40,000 (2,000 x $20).
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Instructions for Form 943 (2025)

Annual Average Burden
Type of filer

Total time (hours)

Recordkeeping time
(hours)

Time spent on W-2
activities (hours)

All other time
(hours)

Out-of-pocket costs

Total monetized
burden*

Filers with Form 941

62

18

4

40

$2,760

$4,890

Filers with Form 943

54

15

6

33

$970

$2,030

Filers with Form 944

24

4

3

18

$420

$710

* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Forms W-2 Filed
Number of Forms W-2 filed

Total time (hours)

Out-of-pocket costs

All employers

11

$440

Total monetized burden*
$760

1 to 5

15.9

$620

$1,070

6 to 10

5.9

$280

$480

11 to 25

4.4

$200

$350

26 to 50

3.5

$130

$250

51 to 100

2.6

$100

$190

101 to 250

1.8

$90

$160

251 to 500

1.2

$70

$120

501 to 1,000

0.7

$50

$80

Over 1,000

0.4

$20

$30

* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Primary Form Filed
Primary form filed

Total time (hours)

Out-of-pocket costs

Total monetized burden*

Form 941

10.9

$440

$770

Form 943

19.1

$300

$630

Form 944

11.4

$220

$360

* 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.

Instructions for Form 943 (2025)

13