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ITG FAQ #1 Answer-When are Indian tribes responsible for filing Form 943, Employer’s Annual Tax Return for Agricultural Employees?

When an Indian tribe is an employer of agricultural workers, cash wages paid to employees for farm work are subject to social security and Medicare taxes. They are also subject to income tax withholding. Cash wages are remuneration by cash, check, and commodity wages if the substance of the payment is cash and other cash equivalents, rather than the value of food, housing, etc. For this purpose the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

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Page Last Reviewed or Updated: 06-Dec-2016