IRS PUBLICATION 51

A document that gives information to employers of agricultural workers (farmworkers) on complying with tax withholdings, as well as laws for agricultural labor related to Social Security and Medicare taxes. Farmworkers are sometimes obliged to registered with the US Labor Department and are not permitted to label farm employees as independent contractors. Agricultural employers must report each individual’s Social Security, Medicare and federal income taxes on Form 943, and also Federal Unemployment Tax (FUTA) on Form 940. Both forms must be submitted on January 31.