For employers with domestic employees, agricultural workers, and/or H-2A visa holders working in Puerto Rico, Form 943-PR, Employer’s Annual Federal Tax Return for Agricultural Employees, must be filed with the IRS every year. This article will provide background information and instructions on who needs to file Form 943-PR, how to complete it, and where and when to file it.
What is Form 943-PR?
Form 943-PR is an IRS form used by employers who have paid wages to agricultural workers and need to report Social Security and Medicare contributions withheld from the wages. The form must be filed by January 31 of the following year in order to report these contributions. The employer must also provide Form 499R-2/W-2PR to the worker, as well as file a Form W-3PR with the Social Security Administration (SSA) by January 31 of the following year. If the employer needs to stop reporting on Form 943-PR, they may file a final return if they do not anticipate filing any further contribution returns. Domestic employees’ wages may also be included on the form in certain cases, as long as they are not agricultural employees. Employers must also keep records of wages earned as well as contributions withheld in order to accurately complete the form.
IRS Form 943-PR – Who Needs to Fill It Out?
Form 943-PR must be filed by employers who have paid wages subject to Social Security and Medicare contributions to one or more agricultural employees during the calendar year. Employers who pay more than $150 in cash wages to an employee or pay at least $2,500 total in cash and in-kind wages to all employees must file a Form 943-PR. The filing deadline is January 31st of the following year with the option to deposit the contributions before that date to receive a 10-day extended filing deadline. Domestic employees are to be reported on Form 941-PR or Form 944(SP). Forms 499R-2/W-2PR and W-3PR must also be filed by January 31st with the Social Security Administration or the Puerto Rico Department of Finance. All employers must make sure to file their Form 943-PR accordingly to avoid delays or penalties.
Step-by-Step: Form 943-PR Instructions For Filling Out the Document
This paragraph provides instructions for filing Form 943-PR – a form individuals with agricultural employees must use to report Social Security and Medicare contributions withheld from their employees. It outlines whom must file Form 943-PR, when and how to do so, different requirements met in order to file, and other related forms like W-3PR and 499R-2/W-2PR. Additionally, it gives more specific guidelines such as how to complete the form correctly, filling out certain amounts of recalled information to reconcile with Form W-3PR, and ensuring that workers with an H-2A visa are not included in the information reported on Form 943-PR. Lastly, it also provides information on how and when to file the form electronically as well as additional resources for more in-depth information about this process.
Below, we present a table that will help you understand how to fill out Form 943-PR.
| Form 943-PR | Instructions |
|---|---|
| This paragraph provides instructions for filing Form 943-PR – a form individuals with agricultural employees must use to report Social Security and Medicare contributions withheld from their employees. |
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Do You Need to File Form 943-PR Each Year?
For any year you meet the $150 or $2,500 in cash wage requirements specified in the Instructions for Form 943-PR, or if you stop paying wages during the year and don’t expect to pay them in the future, you must file Form 943-PR. Generally, a return should be filed electronically by January 31st of the following year, but if all owed contributions for the year were deposited on time, that date may be extended to February 10th. If filing a final return, be sure to check the box above line 1 and attach a statement specifying who, if anyone, will keep the corresponding payroll files. It’s also important to provide Forms 499R-2/W-2PR and W-3PR to each employee working at the end of the year or, if earlier, to those who stop working for you. You must file Forms 499R-2/W-2PR and W-3PR with the Social Security Administration by January 31st. Finally, be sure to enter accurate information, including your Employer Identification Number (not your SSN or ITIN), onto Form 943-PR, and make sure that all amounts reported match corresponding boxes on Forms 499R-2/W-2PR and W-3PR.
Download the official IRS Form 943-PR PDF
On the official IRS website, you will find a link to download Form 943-PR. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 943-PR
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