Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, is filed once per year by applicable employers. This form is filed by employers that hire and pay agricultural employees.

Contents hide

1 Can I Paper File Form 943?

2 Where to Mail Form 943 by State

2.1 Where to Mail Form 943 Table

2.2 Important Notes:

3 Deadline to File Form 943

Determining where to mail Form 943 is based on the employer’s address and whether a payment is included with the form or not.

Can I Paper File Form 943?

The IRS always encourages employers to electronically file all types of tax forms where possible.

However, Form 943 can be submitted via paper form if necessary, or preferred.

Where to mail Form 943 depends on whether a payment is included with the submission and the business address.

*Image of IRS Form 943, Annual Federal Tax Return for Agricultural Employees*

Where to Mail Form 943 by State

The table below shows the mailing addresses for Form 943 based on state and whether a payment is included.

Where to Mail Form 943 Table

If you’re in…	Mail return without payment to…	Mail return with payment to…
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0008	Internal Revenue Service P.O. Box 806533 Cincinnati, OH 45280-6533
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008	Internal Revenue Service P.O. Box 932200 Louisville, KY 40293-2200
No legal residence or principal place of business in any state, including employers in Puerto Rico	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 932200 Louisville, KY 40293-2200
Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008	Internal Revenue Service P.O. Box 932200 Louisville, KY 40293-2200

Important Notes:

The US Postal Service (USPS) or a private delivery service (PDS) may be used to mail Form 943. However, it is important to note that only USPS can deliver to PO Boxes.

If you choose to use a PDS, you must visit the IRS PDS page to ensure that you’re sending your form to the correct address.

Deadline to File Form 943

The deadline to file Form 943 is typically January 31st. If the deadline falls on a weekend or holiday, then it’s typically the next business day.

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.