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Form 941 or Form 943

OldCPA
Level 3

Have a client that used to have a farm and a farm rental.  Had employees so the prior accountant filed form 943s for the agriculture employees.  Now the client does not farm the property or rent the property out for farming.  The property is strictly used for building & land rentals (not for crops), i.e. the barn has a diner in it, there is a appliance repair store, there are truckers that park their rigs in the fields when not traveling & miscellaneous other business that use the barn and other outbuildings.  The client still has a couple of employees that do repair work, weed abatement, etc. 

1.Should the payroll still be filed on a Form 943 or changed to Form 941?

2. If changed is there any specifics as to how to do this, does the Form 943 get marked final and then starting with the new quarter Form 941s are filed quarterly?

3. Does the client have to get a new EIN?

Thanks in advance.

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1 Comment 1
Terry53029
Level 14
Level 14

New ein needed when changing structure of business. 943 only for agricultural employees

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