Form 943 (sp), Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version), is the Spanish-language edition of Form 943 that the Internal Revenue Service (IRS) publishes for tax year 2025. Employers who paid wages to farmworkers use it to report those wages and the federal income tax withheld, Social Security tax and Medicare tax, and to settle the balance with the IRS using their Employer Identification Number (EIN). On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original PDF and the Spanish instructions at irs.gov.
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What is 943 (sp)?
Form 943 (sp), Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version), is the Spanish-language edition of IRS Form 943, the annual return on which employers report wages paid to agricultural employees and the federal income, Social Security and Medicare taxes on them.
The Internal Revenue Service (IRS), part of the Department of the Treasury, issues the form under OMB No. 1545-0029. The printed form and its instructions (Instructions for Form 943 (sp), tax year 2025) are in Spanish. The return is built in this order: employer identification block, line 1 (number of agricultural employees), lines 2 to 9 (wages and taxes), lines 10 to 13 (adjustments and credit), lines 14 to 16e (deposits, balance due or overpayment and refund details), line 17 (monthly tax liability), Third Party Designee, signature and paid preparer sections.
Page 3 holds Form 943-V, the payment voucher used only when you pay a balance due by check or money order.
Form 943 (sp) covers agricultural wages only. The instructions say wages paid to non-agricultural workers go on Form 941 (quarterly) or Form 944 (annual). A return already filed is corrected on a separate Form 943-X, and aggregate filers attach Schedule R (Form 943).
Who needs to file 943 (sp)?
File Form 943 (sp) if you paid wages to one or more agricultural employees and those wages were subject to federal income tax withholding or to Social Security and Medicare taxes. Cash wages are covered for a calendar year in which either test is met:
- You paid $150 or more in cash wages to an employee for farm work during the year (the test is applied to each farmworker separately; for a family of workers, each member is counted separately); or
- You paid $2,500 or more in total (cash and in kind) to all your agricultural employees for farm work.
Meeting one test does not cancel the other. After your first Form 943, you must file a return for every year, even with no taxes to report, until you file a final return.
Other situations in the instructions:
- Domestic employees working in a private home on a farm operated for profit are not agricultural employees. Report them on Schedule H (Form 1040) or include their wages on Form 943.
- Wages paid to non-agricultural workers do not go on this form; use Form 941 or Form 944.
- Aggregate filers (a section 3504 agent, a certified professional employer organization (CPEO) or another third party) check their type in the top section and attach Schedule R (Form 943).
- A paid preparer completes the preparer section if you paid for the preparation.
When to file 943 (sp)
For 2025, file Form 943 by February 2, 2026. If you deposited all taxes due for the year on time, you may file by February 10, 2026.
File only one Form 943 for each calendar year, and do not mail a paper return if you already filed electronically. A return received after the due date is treated as timely if the envelope is properly addressed, has enough postage and carries a U.S. Postal Service postmark dated on or before the due date, or if it was sent through an IRS-approved private delivery service by that date.
If you stop paying wages during the year and do not expect to pay them again, file a final return for 2025 and check the box above line 1. If you start paying wages again later, resume filing Form 943.
Pay any balance due in full with a timely return, or deposit it by the due date, to avoid penalties. Interest and penalties apply to late returns and late payments.
Documents you need
- Form 8974: attach it only if you enter an amount on line 12 for the qualified small business payroll tax credit for increasing research activities.
- Form 943-A: complete it instead of line 17 if you were a semiweekly schedule depositor at any time during the year and line 13 is $2,500 or more.
- Schedule R (Form 943): attach it if you are filing an aggregate Form 943 as a section 3504 agent or a CPEO; other third-party payers attach it if clients claim the research payroll tax credit.
- Form 943-V, Payment Voucher: send it with your check or money order if you pay a balance due by check or money order; do not use it for tax deposits or EFT payments.
- Written statement with a final return: attach it to name the person keeping the payroll records and where they are kept, or the buyer's name, address and date if the business was sold or transferred.
How to fill out 943 (sp)
Enter employer identification details
Enter your EIN, the legal name of the business (not the trade name), any trade name, and your address. Check the address box if it differs from your previous return, and the final-return box if you will not need to file in the future.
Identify yourself as an aggregate filer
Complete the aggregate filers box only if you file an aggregate return: check Agente Conforme a la Sección 3504, CPEO or Otro Tercero (other third party). Attach Schedule R (Form 943).
Enter the number of employees on line 1
Enter the number of agricultural employees in the payroll period that includes March 12, 2025. Exclude household employees, employees with no wages in that period, retirees and active U.S. armed forces members.
Report Social Security wages and tax
Line 2: cash wages, sick pay and taxable fringe benefits subject to Social Security tax, before deductions. Line 3: the Social Security tax, figured on the form as the line 2 amount multiplied by the rate printed there.
Report Medicare wages and tax
Line 4: wages subject to Medicare tax, with no wage limit. Line 5: Medicare tax, figured as printed on the form. Write "Form 4029" on the dotted line if you received an approved Form 4029.
Complete Additional Medicare Tax withholding
Line 6: wages subject to Additional Medicare Tax withholding, which applies to wages paid to an employee above $200,000 in the calendar year. Line 7: the withholding, figured as printed on the form.
Enter income tax withheld and total
Line 8: federal income tax withheld from employee wages this year. Line 9: add lines 3, 5, 7 and 8.
Enter adjustments and the credit
Line 10: current year adjustments, such as rounding of fractions of cents (write "Fractions Only" if that is the only adjustment); use a minus sign for reductions. Line 11 combines lines 9 and 10. Line 12: the research credit amount from Form 8974, attached.
Figure total tax and deposits
Line 13: subtract line 12 from line 11; it cannot be less than zero. Line 14: total deposits for 2025, including overpayments applied from a prior period and from Form 943-X.
Enter balance due or overpayment
If line 13 exceeds line 14, enter the difference on line 15. If line 14 exceeds line 13, enter it on line 16a and check one box on line 16b (apply to next return or send a refund). Never complete both lines.
Add direct deposit details
For a refund by direct deposit, enter the nine-digit routing number on line 16c (first two digits 01 to 12 or 21 to 32), check checking or savings on line 16d and enter the account number on line 16e (up to 17 characters).
Complete line 17 or Form 943-A
If line 13 is less than $2,500, skip line 17 and Form 943-A. Monthly schedule depositors enter each month's tax liability on lines 17a to 17l and the total on 17m, which must equal line 13. Semiweekly depositors complete Form 943-A.
Add a designee, sign and date
Check Sí (Yes) in Third Party Designee and enter the person's name, phone number and a 5-digit PIN, or check No. Sign, print your name and title, and add the date and a daytime phone number. A paid preparer completes the preparer section.
Review and download the completed PDF
Check that your name and EIN appear on every page and that line 17m equals line 13. Download or print the completed PDF from FillingPDF and, if paying by check, complete Form 943-V.
How to submit 943 (sp)
You can file Form 943 (sp) electronically (the IRS encourages it) or on paper by mail.
- Electronically: see IRS.gov/EmploymentEfile and click Español. A fee may be charged for e-filing, and you need a valid EIN when you file.
- By mail without a payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0008 for 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 and Wisconsin. Other states: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0008. Without a state, including Puerto Rico: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. Exempt organizations and federal, state, local and tribal government entities: Ogden, UT 84201-0008, wherever located.
- By mail with a payment: Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200. Make the check or money order payable to "United States Treasury," write your EIN, "Formulario 943" and "2025" on it, and send Form 943-V with it. Do not staple the voucher or payment to the return.
- Private delivery services: IRS-designated services cannot deliver to P.O. boxes; street addresses are at IRS.gov/PDSstreetAddresses.
Staple the sheets at the top left. Do not send the return or payment to the Social Security Administration. If you pay by EFT, credit card or debit card, use the "without a payment" address and skip Form 943-V. Federal tax deposits must be made by EFT. For questions, call 800-829-4933. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering your Social Security number or ITIN instead of your EIN; the instructions say not to use either on any form that asks for an EIN.
- Entering amounts on both line 15 and line 16a; the instructions say never to complete both.
- Completing line 17 when you were a semiweekly schedule depositor at any time during the year; complete Form 943-A instead.
- Leaving line 17m different from line 13; the instructions warn that deposits and payments could then be considered untimely.
- Reporting wages of non-agricultural workers on Form 943 instead of on Form 941 or Form 944.
- Stapling Form 943-V or the payment to the return, or using Form 943-V to make federal tax deposits, which must be made by EFT.
- Mailing a paper return through a private delivery service to an address that contains a P.O. box; only the U.S. Postal Service delivers there.
- Filing a paper Form 943 after already filing it electronically for the same year.
- Omitting the name and EIN from every page, rounding amounts to whole dollars or leaving out zero cents, which the instructions say to avoid.
- Forgetting to check the final-return box above line 1 when you stop paying wages and do not expect to pay them again.
Frequently asked questions
What is Form 943 (sp)?
Form 943 (sp) is the IRS Spanish-language version of Form 943, the annual federal tax return for employers of agricultural employees. You use it to report farm wages, income tax withheld, and Social Security and Medicare taxes for the calendar year. This page covers the 2025 edition.
Who has to file Form 943 (sp)?
Employers who paid wages to one or more agricultural employees that were subject to income tax withholding or to Social Security and Medicare taxes. The instructions set a test of $150 or more in cash wages to an employee, or $2,500 or more paid to all agricultural employees, in the year.
When is Form 943 due for 2025?
February 2, 2026. If you deposited all taxes due for the year on time, you can file by February 10, 2026. A return mailed on time with a postmark dated by the due date, or sent through an approved private delivery service, is treated as timely.
Where do I mail Form 943 (sp)?
It depends on whether you include a payment and where you are located. Without a payment, the address is in Kansas City, MO or Ogden, UT by state; with a payment, mail to Internal Revenue Service, P.O. Box 932200, Louisville, KY 40293-2200. The full table is in the IRS instructions.
Can I file Form 943 (sp) electronically?
Yes. The IRS encourages electronic filing; go to IRS.gov/EmploymentEfile and click Español. A fee may be charged for e-filing and a valid EIN is required. If you e-file, do not also send a paper Form 943 for the same year.
What is Form 943-V and when do I use it?
Form 943-V is the payment voucher on the last page of the form. Use it only when you pay a balance due with a check or money order. Do not use it for tax deposits, and skip it if you pay by EFT, credit card or debit card.
Who signs Form 943 (sp)?
It depends on the business: the owner for a sole proprietor, a duly authorized principal officer for a corporation, a partner or responsible officer for a partnership, and the trustee for a trust or estate. An agent with a valid power of attorney may also sign.
How do I correct a Form 943 I already filed?
Use Form 943-X, which is filed separately from Form 943. Do not make the correction on a second Form 943. The IRS instructions for Form 943-X explain how to adjust the return or claim a refund.
Can I fill out Form 943 (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with the IRS; you submit it electronically or by mail through the IRS channels.
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