Name, EIN and calendar year
The name as shown on Form 943, the employer identification number (EIN) and the calendar year at the top of page 1.
943-A
Agricultural Employer's Record of Federal Tax Liability
- Agency
- IRS
- Revision
- Rev. December 2024
- Fillable fields
- 382
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 943-A: Agricultural Employer's Record of Federal Tax Liability
Form 943-A, Agricultural Employer's Record of Federal Tax Liability, is a two-page form filed with Form 943 or Form 943-X. The IRS About page says agricultural employers who deposit income tax withheld and social security and Medicare taxes on a semiweekly schedule use it to report their tax liability.
The form has a space for each day of each month. The instructions say liability is entered for the dates wages were paid, and it includes the federal income tax withheld and both the employer and employee shares of social security and Medicare taxes. The form says "Show tax liability here, not deposits," because the IRS gets deposit data from electronic funds transfers.
You can fill out Form 943-A free in your browser on this page and download it without an account.
What's on Form 943-A
January to June
Page 1 has a numbered space for each day of January through June, with each month's total on lines A to F.
July to December
Page 2 repeats the daily spaces for July through December, with each month's total on lines G to L.
Line M: total for the year
Line M adds lines A through L. The form says this total equals line 13 on Form 943.
How to fill out Form 943-A
- 1
Business information
Enter the EIN and name exactly as the IRS assigned them and as they appear on the attached Form 943 or 943-X, then the calendar year of that return.
- 2
Enter liability by payday
Enter each liability on the date wages were paid, not when it accrued or was deposited. Wages for a period ending December 31, 2024, paid on January 6, 2025, go on January line 6 of the 2025 form.
- 3
Monthly totals
Add the daily entries for each month and enter the totals on lines A through L.
- 4
Line M
Add lines A through L. The total equals Form 943, line 13. The form says not to change current year liability by adjustments reported on any Forms 943-X.
- 5
Research payroll credit
A semiweekly depositor that claims the qualified small business payroll tax credit on Form 943, line 12, reduces the daily liabilities for it, but the instructions say not below zero.
- 6
Form 943, line 17
The instructions say that when Form 943-A is used, Form 943, line 17 is not completed, and the semiweekly schedule depositor box above line 17 is checked.
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Where it goes, timing and corrections
File with Form 943
The instructions say Form 943-A is filed with Form 943, so its due date is the due date of that Form 943. In some situations it is filed with Form 943-X.
Liability, not deposits
The form says to show tax liability, not deposits. The IRS gets deposit data from electronic funds transfers.
Averaged FTD penalty
The instructions say that if a semiweekly depositor does not properly complete and file Form 943-A with Form 943, the IRS may propose an "averaged" failure-to-deposit (FTD) penalty.
Amended Form 943-A
After an FTD penalty, an amended Form 943-A with "Amended" written at the top may reduce the penalty. The instructions say it goes to the address in the penalty notice.
Revision
This page hosts the December 2024 revision of Form 943-A. Its separate instructions are revised December 2025.
Related forms
943
Employer's Annual Federal Tax Return for Agricultural Employees
109 fields, 3 pages
943-X
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
321 fields, 6 pages
941 Sch. B
Report of Tax Liability for Semiweekly Schedule Depositors
212 fields, 1 page
945-A
Annual Record of Federal Tax Liability
748 fields, 2 pages
8974
Quarterly Small Business Payroll Tax Credit for Increasing Research Activities
107 fields, 1 page
6765
Credit for Increasing Research Activities
270 fields, 4 pages
Who files Form 943-A?
Employers complete Form 943-A and file it with their agricultural employment tax return. Workers do not fill it out.
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Questions about Form 943-A
Who files Form 943-A?
Agricultural employers that are semiweekly schedule depositors, including monthly depositors that became semiweekly after accumulating $100,000 or more of liability on one day, the instructions say.
Are deposits entered on Form 943-A?
No. The form says to show tax liability, not deposits. The IRS gets deposit data from electronic funds transfers.
Which date is used for each entry?
The date wages were paid to employees, the instructions say, not the date payroll liabilities accrued or deposits were made.
Is Form 943-A needed for a small yearly liability?
The instructions say not to complete it if net tax liability for the year on Form 943, line 13 is less than $2,500.
Can Form 943-A be corrected?
Yes. After an FTD penalty, the instructions describe filing an amended Form 943-A marked "Amended", either alone at the address in the penalty notice or with Form 943-X.
Is Form 943-A used with Form 941?
No. The instructions say not to attach it to Form 941 or 944. Those returns use Schedule B (Form 941) or Form 945-A.