Reminders

The following reminders and other items may help you file your tax return.

Principal agricultural activity codes. You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. The U.S. Census Bureau also uses this information for its economic census. See the list of Principal Agricultural Activity Co- des on page 2 of Schedule F (Form 1040).

Publication on employer identification num- bers (EINs). Pub. 1635, Understanding Your Employer Identification Number, provides general information on EINs. Topics include how to apply for an EIN and how to complete Form SS-4.

Change of address. If you change your home address, you should use Form 8822, Change of Address, to notify the IRS. If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party - Business, to notify the IRS. Be sure to include your suite, room, or other unit number.

Pub. 51 discontinued after 2023. Pub. 51, Agricultural Employer’s Tax Guide, was discontinued for tax years beginning after December 31, 2023. Instead, the information specific to agricultural employers will be included in Pub. 15, Employer’s Tax Guide. There’s a new Pub. 15 (sp) that is a Spanish-language version of Pub. 15.

Business meals deduction. The temporary 100% deduction for food or beverages provided by a restaurant has expired. The business meal deduction reverted back to the 50% allowable deduction beginning January 1, 2023.

The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and be- fore October 1, 2021, and may no longer be claimed on Form 943. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers that pay qualified sick and family leave wages in 2025 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in 2025. Effective for tax periods beginning after 2023, the lines used to claim the credit for qualified sick and family leave wages have been removed from Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, because it would be extremely rare for an employer to pay wages after December 31, 2023, for qualified sick and family leave taken after March 31, 2020, and before October 1, 2021. Instead, if you’re eligible to claim the credit for qualified sick and family leave wages because you paid the wages in 2025 for an earlier applicable leave period, file Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund, after filing Form 943, to claim the credit for

qualified sick and family leave wages paid in 2025. Filing a Form 943-X before filing a Form 943 for the year may result in errors or delays in processing your Form 943-X.

Qualified small business payroll tax credit for increasing research activities. For tax years beginning before January 1, 2023, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit. The Inflation Reduction Act of 2022 (the IRA) increases the election amount to $500,000 for tax years beginning after December 31, 2022. The payroll tax credit election must be made on or before the due date of the originally filed income tax return (including extensions). The portion of the credit used against payroll taxes is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The election and determination of the credit amount that will be used against the employer’s payroll taxes are made on Form 6765, Credit for Increasing Research Activities. The amount from Form 6765 must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

Starting in the first quarter of 2023, the payroll tax credit is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining credit reduces the employer share of Medicare tax for the quarter. Any remaining credit, after reducing the employer share of social security tax and the employer share of Medicare tax, is then carried forward to the next quarter. Form 8974 is used to determine the amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12, or, if applicable, line 17, is reported on Form 943, line 12. For more information about the payroll tax credit, see the Instructions for Form 8974 and go to IRS.gov/ResearchPayrollTC .

Certification program for professional em- ployer organizations (PEOs). The Stephen Beck, Jr., ABLE Act of 2014 required the IRS to establish a voluntary certification program for PEOs. PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 3511 and 7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. To become a CPEO, the organization must apply through the IRS Online Registration System. For more information or to apply to become a CPEO, go to IRS.gov/CPEO .

CPEOs must generally file Form 943 and Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers, electronically. For more information about a CPEO’s requirement

Publication 225 (2025) 3

to file electronically, see Revenue Procedure 2023-18, 2023-13 I.R.B. 605, available at IRS.gov/irb/2023-13_IRB#REV-PROC-2023-18 .

Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Qualified tax-exempt organizations that hire eligible unemployed veterans may be able to claim the work opportunity tax credit against their payroll tax liability using Form 5884-C. For more information, go to IRS.gov/ WOTC .

Correcting a previously filed Form 943. If you discover an error on a previously filed Form 943, or if you otherwise need to amend a previously filed Form 943, make the correction using Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Form 943-X is filed separately from Form 943. For more information, see the Instructions for Form 943-X or go to IRS.gov/ CorrectingEmploymentTaxes .

Federal tax deposits must be made by elec- tronic funds transfer (EFT). You must use EFT to make all federal tax deposits. An EFT can be made using the Electronic Federal Tax Payment System (EFTPS), IRS Direct Pay, or your IRS business tax account. If you don’t want to use one of these methods, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS Direct Pay or through your IRS business tax account are also free. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee.

Note: An exception applies to the EFT requirement for making your federal tax deposits. If your liability is less than $2,500 (Form 943, line 13), you may pay in full with a check or money order with a timely filed return. See the Instructions for Form 943 for more information.

For more information on making federal tax deposits, see Pub 3151-A. To get more information about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one of the following numbers.

• 800-555-4477,

• 800-244-4829 (Spanish), or

• 303-967-5916 if you’re outside the United States (toll call).

To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Additional information about EFTPS is also available in Pub. 966.

For more information about IRS Direct Pay, go to IRS.gov/BusinessAccount .

Electronic filing and payment. Businesses can enjoy the benefits of filing tax returns and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient and secure programs to make filing and paying easier. Spend less time worrying about

taxes and more time running your business. Use e-file and EFTPS to your benefit.

• For e-file, go to IRS.gov/EmploymentEfile for additional information. A fee may be charged to file electronically.

• For electronic payment options, go to IRS.gov/Pay .

• For electronic filing of Form W-2, Wage and Tax Statement, go to SSA.gov/ employer . You may be required to file

Forms W-2 electronically. For details, see the General Instructions for Forms W-2 and W-3.

Special rules for qualified disaster losses. Special rules apply to federally declared disaster area losses. A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

See Disaster Area Losses, later, and Pub. 547, Casualties, Disasters, and Thefts, for more information on the special relief. Also, see IRS.gov/DisasterTaxRelief for more information.

Additional employment tax information for farmers. See Pub. 15 for more detailed guidance on employment taxes for tax years 2024 and 2025 for employers of agricultural workers. For the latest information about developments related to Pub. 15, such as legislation enacted after it was published, go to IRS.gov/Pub15 . For general tax information relevant to agricultural employers, go to IRS.gov/AgricultureTaxCenter . For general information about employment taxes, go to IRS.gov/EmploymentTaxes . For information about employer responsibilities under the Affordable Care Act, go to IRS.gov/ACA .

You may have nonfarm employees as