IRS Form 943 is for those who paid wages to farm workers and those wages were subject to Medicare and Social Security taxes. This form should also be used if the wages included federal tax withholding.
Form 943 is the Employer's Annual Federal Tax Return for Agricultural Employees, according to the IRS. To file this form, head over to the IRS website where the form can be downloaded and printed. On the site, there are directions for filing the form and other pertinent information a taxpayer may need before filing taxes. Form 943 is different than many other tax forms, so taxpayers should follow all the provided instructions when using this form.