IRS Form 943-X "Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund"

What Is IRS Form 943-X?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on February 1, 2021. Check the official IRS-issued instructions before completing and submitting the form.

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943-X:
Adjusted Employer’s Annual Federal Tax Return for Agricultural
Form
Employees or Claim for Refund
(Rev. February 2021)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0035
Return You’re Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
/
/
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Type or print within
the boxes. You MUST complete all four pages. Don’t attach this form to Form 943 unless you’re reclassifying workers; see the
instructions for line 32.
Select ONLY one process. See page 5 for additional guidance.
Part 1:
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to
use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported amounts on this
form. The amount shown on line 25, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement
of the amount shown on line 25. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.
Note: If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be
used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported federal income tax withholding, social security tax, Medicare tax, or
Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax withholding, social
security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social
security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that
he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a refund claim for the employee’s share of social security tax and
Medicare tax; or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected)
and won’t claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
943-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2021)
www.irs.gov/Form943X
Cat. No. 20332F
943-X:
Adjusted Employer’s Annual Federal Tax Return for Agricultural
Form
Employees or Claim for Refund
(Rev. February 2021)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0035
Return You’re Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
/
/
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Type or print within
the boxes. You MUST complete all four pages. Don’t attach this form to Form 943 unless you’re reclassifying workers; see the
instructions for line 32.
Select ONLY one process. See page 5 for additional guidance.
Part 1:
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to
use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported amounts on this
form. The amount shown on line 25, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement
of the amount shown on line 25. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.
Note: If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be
used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported federal income tax withholding, social security tax, Medicare tax, or
Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax withholding, social
security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social
security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that
he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a refund claim for the employee’s share of social security tax and
Medicare tax; or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected)
and won’t claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
943-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2021)
www.irs.gov/Form943X
Cat. No. 20332F
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.
Column 2
Column 3
Column 4
Column 1
Total corrected
Amount originally reported
Difference (If this amount
=
amount (for ALL
or as previously corrected
is a negative number, use
employees)
(for ALL employees)
a minus sign.)
Tax correction
6.
Wages subject to social
=
security tax (Form 943, line 2)
.
.
.
× 0.124* =
.
*If you’re correcting your employer share only, use 0.062. See instructions.
7.
Qualified sick leave wages
=
.
.
.
× 0.062 =
.
(Form 943, line 2a)
8.
Qualified family leave wages
=
(Form 943, line 2b)
.
.
.
× 0.062 =
.
9.
Wages subject to Medicare
=
tax (Form 943, line 4)
.
.
.
× 0.029* =
.
*If you’re correcting your employer share only, use 0.0145. See instructions.
10.
Wages subject to Additional
=
Medicare Tax withholding
.
.
.
× 0.009* =
.
(Form 943, line 6)
*Certain wages reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.
11.
Federal income tax withheld
=
Copy Column
(Form 943, line 8)
.
.
.
.
3 here
12.
Tax adjustments (Form 943,
=
See
.
.
.
.
line 10)
instructions
13.
Qualified small business payroll
=
See
tax credit for increasing research
.
.
.
.
instructions
activities (Form 943, line 12a; you
must attach Form 8974)
14.
Nonrefundable portion of
=
See
credit for qualified sick and
.
.
.
.
instructions
family leave wages (Form 943,
line 12b)
15.
Nonrefundable portion of
=
See
employee retention credit
.
.
.
.
instructions
(Form 943, line 12c)
16.
Special addition to wages for
=
See
federal income tax
.
.
.
.
instructions
17.
Special addition to wages for
=
See
social security taxes
.
.
.
.
instructions
18.
Special addition to wages for
=
See
Medicare taxes
.
.
.
.
instructions
19.
Special addition to wages for
=
See
Additional Medicare Tax
.
.
.
.
instructions
20.
Subtotal. Combine the amounts on lines 6 through 19 of Column 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21.
Deferred amount of the
=
See
employer share of social
.
.
.
.
instructions
security tax (Form 943, line
14b)
Next
2
943-X
Page
Form
(Rev. 2-2021)
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)
Column 2
Column 3
Column 4
Column 1
Total corrected
Amount originally reported
Difference (If this amount
=
amount (for ALL
or as previously corrected
is a negative number, use
employees)
(for ALL employees)
a minus sign.)
Tax correction
22.
Deferred amount of the
=
See
employee share of social
.
.
.
.
instructions
security tax (Form 943, line
14c)
23.
Refundable portion of credit
=
See
for qualified sick and family
.
.
.
.
instructions
leave wages (Form 943, line
14d)
24.
Refundable portion of
=
See
employee retention credit
.
.
.
.
instructions
(Form 943, line 14e)
25.
Total. Combine the amounts on lines 20 through 24 of Column 4
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If line 25 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 943 for the tax period in which you’re filing
this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 25 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on
how to pay, see Amount you owe in the instructions.
26.
Qualified health plan expenses
=
allocable to qualified sick leave
.
.
.
wages (Form 943, line 18)
27.
Qualified health plan
=
expenses allocable to
.
.
.
qualified family leave
wages (Form 943, line 19)
28.
Qualified wages for the
=
employee retention credit
.
.
.
(Form 943, line 20)
29.
Qualified health plan
=
expenses allocable to wages
.
.
.
reported on Form 943, line 20
(Form 943, line 21)
30.
Credit from Form 5884-C, line
=
11, for the year (Form 943, line
.
.
.
22)
Next
3
943-X
Page
Form
(Rev. 2-2021)
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 4:
Explain your corrections for the calendar year you’re correcting.
Check here if any corrections you entered on a line include both underreported and overreported amounts.
31.
Explain both your underreported and overreported amounts on line 33.
32.
Check here if any corrections involve reclassified workers. Explain on line 33.
33.
You must give us a detailed explanation for how you determined your corrections. See the instructions.
Part 5:
Sign here. You must complete all four pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 943 and that I have examined this adjusted return or claim, including accompanying
schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is
based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
Date
/
/
Best daytime phone
Paid Preparer Use Only
Check if you’re self-employed .
.
.
.
.
.
.
.
Preparer’s name
PTIN
Preparer’s signature
Date
/
/
Firm’s name (or yours if
EIN
self-employed)
Address
Phone
City
State
ZIP code
4
943-X
Page
Form
(Rev. 2-2021)
Form 943-X: Which process should you use?
Type of errors
you’re correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 25 by the time you file Form 943-X.
If you’re filing Form 943-X
Overreported
The process you
Choose either the adjustment process or the claim
amounts
use depends on
MORE THAN 90 days before
process to correct the overreported amounts.
ONLY
when you file
the period of limitations on
Choose the adjustment process if you want the
credit or refund for Form
Form 943-X.
amount shown on line 25 credited to your Form 943
943 expires...
for the period in which you file Form 943-X. Check
the box on line 1.
OR
Choose the claim process if you want the amount
shown on line 25 refunded to you or abated. Check
the box on line 2.
If you’re filing Form 943-X
You must use the claim process to correct the
WITHIN 90 days of the expiration
overreported amounts. Check the box on line 2.
of the period of limitations on
credit or refund for Form 943...
BOTH
The process you
If you’re filing Form 943-X
Choose either the adjustment process or both the
MORE THAN 90 days before
underreported
use depends on
adjustment process and the claim process when
and
when you file
the period of limitations on
you correct both underreported and overreported
overreported
Form 943-X.
credit or refund for Form
amounts.
amounts
943 expires...
Choose the adjustment process if combining
your underreported amounts and overreported
amounts results in a balance due or creates a credit
that you want applied to Form 943.
• File one Form 943-X, and
• Check the box on line 1 and follow the
instructions on line 25.
OR
Choose both the adjustment process and the
claim process if you want the overreported
amount refunded to you.
File two separate forms.
1. For the adjustment process, file one Form
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 25 by the time you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
If you’re filing Form 943-X
You must use both the adjustment process and
WITHIN 90 days of the
the claim process.
expiration of the period of
File two separate forms.
limitations on credit or
1. For the adjustment process, file one Form
refund for Form 943...
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 25 by the time you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
5
943-X
Page
Form
(Rev. 2-2021)
Page of 5