Form 943 and farmers employees under 18

[Marie]

 Does the 943 need to be sent in when there are no numbers on it?  Farmers children are all under 18 so there is no FICA due 

 

[jklcpa]

Is this the first form 943 for this farmer?  Maybe this to consider from the instructions:

Quote

Who Must File Form 943?

File Form 943 if you paid wages to one or more farmworkers and the wages were subject to federal income tax withholding or social security and Medicare taxes under the tests discussed next. For more information on farmworkers and wages, see Pub. 15.

After you file your first Form 943, you must file a return for each year, even if you have no taxes to report, until you file a final return. You’re encouraged to file Form 943 electronically. Go to IRS.gov/EmploymentEfile for more information on electronic filing.

The $150 Test or the $2,500 Test

All cash wages that you pay to farmworkers are subject to federal income tax withholding and social security and Medicare taxes for any calendar year for which you meet either of the tests listed next.

You pay an employee cash wages of $150 or more in a year for farmwork (count all wages paid on a time, piecework, or other basis). The $150 test applies separately to each farmworker that you employ. If you employ a family of workers, each member is treated separately. Don't count wages paid by other employers.

The total (cash and noncash) wages that you pay to all farmworkers is $2,500 or more.

If the $2,500-or-more test for the group isn't met, the $150-or-more test for an individual still applies. Similarly, if the $150-or-more test is not met for any individual, the $2,500-or-more test for the group still applies.

Exceptions.

Special rules apply to certain hand-harvest laborers who receive less than $150 in annual cash wages. For more information, see section 9 of Pub. 15.

 

Edited January 27 by jklcpa
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[DANRVAN]

On 1/27/2025 at 10:17 AM, Marie said:

 Does the 943 need to be sent in when there are no numbers on it?  Farmers children are all under 18 so there is no FICA due 

 

I have not filed the form in that situation, but that is just my opinion.