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Form 943, Employer's Annual Federal Tax Return for Farm Employees, is used to report how federal income tax, Social Security, or Medicare tax withheld from employees’ wages. This form must be filed by employer who hire and pay agricultural workers.
For the tax year 2024, Form 943 is due by January 31, 2025. If you have deposited all your taxes on time and in full, you may file by February 10, 2025. Failure to file by the due date may result in a penalty of 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25%.
Location | 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 806533 Cincinnati, OH 45280-6533 |
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 | 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 |
Certain private delivery services (PDS) are authorized by the IRS to deliver tax returns and payments. These services cannot deliver to P.O. boxes, so use the U.S. Postal Service for P.O. box addresses. Approved PDSs include DHL Express, Federal Express (FedEx), and United Parcel Service (UPS).
For the most up-to-date information and a list of approved PDSs and their addresses, visit:
For detailed rules and examples, refer to section 7 of Pub. 51 and IRS notices available at IRS site.
If an employer can prove reasonable cause for failing to file or make timely deposits, they can request a penalty abatement from the IRS.