Agricultural employers in Puerto Rico use Form 943-PR to report income tax withheld and social security and Medicare taxes on wages paid to farmworkers, including household employees working in a private home on a for-profit farm. Current Revision Form 943 (PR)PDF (in Spanish)PDF Instructions for Form 943 (PR) (in Spanish) (Print Version (in Spanish)PDF) Recent Developments Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021PDF Employers May Be Able to Claim the Employee Retention Credit and Have a PPP Loan – 02-FEB-2021 More Time to Withhold and Pay the Employee Share of Social Security Tax Deferred in 2020 – 02-FEB-2021 Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other Items You May Find Useful All Revisions for Form 943 (PR) Electronic Federal Tax Payment System Employer W-2 Filing Instructions & Information About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund Paying Your Taxes Other Current Products Related Items About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico About Publication 926, Household Employer's Tax Guide About Publication 947, Practice Before the IRS and Power of Attorney Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF) Publication 1635, Employer Identification Number Understanding Your EIN (PDF)
