760 for reporting and deposit requirements for agricultural employers. To report wages and taxes for farm employees, you must file Form 943, Employer's Annual Tax Return for Agricultural Employees. Only small business employers who've been notified by the IRS to file Form 944 may file it.
Generally, you must file Form 941, Employer's QUARTERLY Federal Tax Return or Form 944, Employer's ANNUAL Federal Tax Return to report wages you've paid and tips your employees have reported to you, as well as employment taxes (federal income tax withheld, social security and Medicare taxes withheld, and your share of social security and Medicare taxes).