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More In Forms and Instructions File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or On the Federal Form 943, there are two categories of Covid-19 wage types This will be discussed further in the instructions below.Download Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (Inst 943) – Internal Revenue Service (IRS) (United Complete this page and attach to form 943 if Reason for Request on page 1 is for a Vendor No Tax Due or Office of Administration contract or bid greater than