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Form 943-ASP: 943-A (sp)
Form 943-ASP is the IRS’s Annual Return for Agricultural Employees, filed by employers who pay farm wages subject to Social Security and Medicare taxes. Use it to report those taxes and any agricultural employer‑share credits for a calendar year.
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IRS Form 943-ASP - 943-A (sp)
Form 943-ASP is the IRS’s Annual Return for Agricultural Employees, filed by employers who pay farm wages subject to Social Security and Medicare taxes. Use it to report those taxes and any agricultural employer‑share credits for a calendar year.
Risk Radar
Scan points- 1A single mis‑calculated credit can erase a $5,000 refund and add penalties.
- 2Incorrect total wages due to missed seasonal hires
- 3Mis‑applying the farm‑share credit calculation
- 4Using the wrong tax year on the form
- 5Failing to include all taxable tips and fringe benefits
Plain English
If you run a farm or hire seasonal farm workers, you must tell the IRS how much you paid them and how much tax you kept and sent. This one‑page form does that for the whole year, and it also lets you claim credits for certain farm‑related taxes you paid.
Submission Date
- Filing date: 2025-12-18 14:10:48
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use when you paid farm wages subject to FICA taxes.
- Do not use for non‑agricultural employees; they belong on Form 941.
- If you have only seasonal workers and no FICA liability, check Form 943‑SR.
Form selector
Use this form or another form?
Only seasonal farm workers, no FICA tax due
Simplified reporting for zero tax liability
✓ Verify no taxable wages before using
Employers with both farm and non‑farm employees
Separate reporting for each payroll type
✓ Ensure wages are allocated correctly
Deadline or filing window
The filing deadline is January 31 of the year after the reporting year. If you file on time but later discover an error, you must file an amended Form 943‑ASP within 60 days to avoid additional penalties. Extensions are not granted for this form.
- —Total farm wages | Sum of all employee wages | Employer’s SS tax | Verify no double‑counting of tips
Checklist
What you need before filling it out
Total wages
Payroll registers or payroll service reports · Payroll software, time sheets
Employer SS tax amount
Form 943‑ASP line 7 · Payroll tax calculations
Farm‑share credit
Credit worksheet attached · Farm‑share credit instructions
Signature
Signed paper form or e‑signature · Printed signature block
Before you submit
- 1Confirm the form edition is 2024.
- 2Verify total wages match payroll records.
- 3Re‑calculate employer FICA tax and compare to line entries.
- 4Complete the farm‑share credit worksheet if applicable.
- 5Check that the EIN and employer name are correct.
- 6Ensure the correct tax year is entered.
- 7Sign the form or complete the e‑signature process.
- 8If filing paper, use the correct IRS mailing address.
- 9If filing electronically, receive a submission confirmation receipt.
- 10Retain a copy of the signed form and all supporting schedules.
- 11Record the filing date for deadline tracking.
How to file this form
- 1Log into the IRS e‑file portal or prepare a paper copy.
- 2Enter employer identification number and tax year.
- 3Input total farm wages, tips, and taxable fringe benefits.
- 4Enter employer’s Social Security and Medicare tax amounts.
- 5Complete the farm‑share credit section if eligible.
- 6Review all entries against payroll reports.
- 7Submit electronically or mail the paper form with any required attachments.
Known limitations
- 1{title
- 2:
- 3Form 943‑ASP does not accept electronic
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 943‑ASP is currently in its 2024 edition, released October 2023. The IRS website lists it as active for tax years 2023 and later.
What changed or needs a fresh check
- Edition date: Verify the form shows “2024” edition.
- Fee: No filing fee for Form 943‑ASP.
- Mailing address: Use the address in the 2024 instructions for your state.
- Electronic filing: Confirm you are using the IRS Modernized e‑File (MeF) portal.
- Signature block: Check that the signer’s title matches the employer’s legal name.
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