IRS Finalizes 2023 Form 943, Instructions

The 2023 annual federal employment tax return for agricultural employers and its instructions were finalized Nov. 22 by the Internal Revenue Service.

The final 2023 Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, is broadly similar to the 2022 form except that remaining lines related to the COBRA premium assistance credit were marked “Reserved for future use.”

The instructions contain a reminder that Publication 51, Agricultural Employer’s Tax Guide, was discontinued after 2023, and that information for agricultural employers will be included in Publication 15, Employer’s Tax Guide.