IRS is Terminating Publication 51 (Agricultural Employer's Tax Guide)

The IRS announced that Publication 51 will be discontinued after 2023. Instead, you will need to use Publication 15 (Employer's Tax Guide).

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The IRS has issued the Final Version of 2023 Form 943 and the related instructions. Form 943 is an annual filed form for reporting Ag workers’ wages and withholdings to the IRS.

It is due January 31, 2024, however, if you have timely made all of your tax deposits in full, you have until February 12, 2024, to file the return.

The instructions indicate this is the last year of the IRS issuing publication 51. Instead, after this year, farmers will need to access Publication 15 that will have separate sections for ag workers’ wages and withholdings.