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

This document contains official instructions for IRS Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 943-X is available for download through this link.

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Instructions for Form 943-X
Department of the Treasury
Internal Revenue Service
(Rev. February 2021)
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or
Claim for Refund
Section references are to the Internal Revenue Code unless
I.R.B. 827, available at
IRS.gov/irb/
otherwise noted.
2021-06_IRB#NOT-2021-11.
Note. If a line on Form 943-X doesn't apply to you, leave it
Future Developments
blank. If you're correcting a year before 2020, you must leave
blank the new lines 7, 8, 14, 15, 21, 22, 23, 24, 26, 27, 28,
For the latest information about developments related to
29, and 30.
Form 943-X and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form943X.
If you claimed the credit for qualified sick and family
leave wages and/or the employee retention credit on
The February 2021 revision of Form 943-X updates
!
your original 2020 Form 943, and you make any
Form 943-X to allow it to be used to make corrections
TIP
CAUTION
corrections on Form 943-X for 2020 to amounts used to
to the coronavirus (COVID-19) related employment
figure these credits, you will need to refigure the amount of
tax credits and other tax relief. You may use this revision of
these credits using
Worksheet
1. You will also use this
Form 943-X and its instructions to correct Form 943 for all
worksheet to figure these credits if you're claiming them for
years for which the statute of limitations on corrections hasn't
the first time on Form 943-X.
expired; however, see
COBRA premium assistance credit for
employees who were involuntarily terminated from
New payroll tax credit for certain tax-exempt organiza-
employment between September 1, 2008, and May 31,
tions affected by qualified disasters. Section 303(d) of
2010, later.
the Taxpayer Certainty and Disaster Tax Relief Act of 2020
What's New
allows for a new payroll tax credit for certain tax-exempt
organizations affected by certain qualified disasters not
related to COVID-19. This new credit is claimed on new Form
Changes to Form 943-X for COVID-19 related employ-
5884-D. You will enter the credit claimed on Form 5884-D on
ment tax credits and other tax relief. Form 943-X has
Worksheet 1
to figure your credit for qualified sick and family
been significantly revised to allow for correcting COVID-19
leave wages and/or the employee retention credit. For more
related employment tax credits and other tax relief related to
information about this credit, go to IRS.gov/Form5884D.
COVID-19 reported on Form 943. You may now use Form
943-X to report corrections to the following items reported on
COBRA premium assistance credit for employees who
Form 943.
were involuntarily terminated from employment be-
Corrections to amounts reported on Form 943, lines 2a,
tween September 1, 2008, and May 31, 2010. The
2b, 12b, 14d, 18, and 19, for the credit for qualified sick and
COBRA premium assistance credit lines have been removed
family leave wages are reported on Form 943-X, lines 7, 8,
from Form 943-X. The 2008–2010 COBRA premium
14, 23, 26, and 27, respectively. For more information about
assistance credit was available to an employer for premiums
the credit for qualified sick and family leave wages, including
paid on behalf of employees who were involuntarily
the dates for which the credit may be claimed, go to
IRS.gov/
terminated from employment between September 1, 2008,
PLC.
and May 31, 2010; it isn't available for individuals who were
Corrections to amounts reported on Form 943, lines 12c,
involuntarily terminated after May 31, 2010. The IRS
14e, 20, and 21, for the employee retention credit are
previously kept these lines available on Form 943-X
reported on Form 943-X, lines 15, 24, 28, and 29,
because, in rare circumstances, such as instances where
respectively. For more information about the employee
COBRA eligibility was delayed as a result of
retention credit for qualified wages paid after March 12,
employer-provided health insurance coverage following
2020, and before January 1, 2021, see Notice 2021-20,
termination, the credit was still available. It is extremely
2021-11 I.R.B. 922, available at
IRS.gov/irb/
unlikely that any employers would still be providing health
2021-11_IRB#NOT-2021-20.
insurance coverage for an employee terminated between
Corrections to the deferred amount of the employer share
September 1, 2008, and May 31, 2010. Therefore, the IRS is
of social security tax reported on Form 943, line 14b, are
no longer accepting claims for the 2008–2010 COBRA
reported on Form 943-X, line 21. For more information about
premium assistance credit. However, if you need to correct a
the deferral of employment tax deposits, including the dates
previously claimed COBRA premium assistance credit for a
that deposits were allowed to be deferred and when they
year in which the statute of limitations on corrections hasn't
must be paid, go to IRS.gov/ETD.
expired, you can file the February 2018 revision of Form
Corrections to the deferred amount of the employee share
943-X and make the corrections on lines 17a and 17b.
of social security tax reported on Form 943, line 14c, are
Reminders
reported on Form 943-X, line 22. For more information about
the deferral of the employee share of social security tax,
Employee consents to support a claim for refund. Rev.
including the dates that the taxes were allowed to be
Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/
deferred and when they must be paid, see Notice 2020-65,
2017-14_IRB#RP-2017-28, provides guidance to employers
2020-38 I.R.B. 567, available at
IRS.gov/irb/
on the requirements for employee consents used by an
2020-38_IRB#NOT-2020-65, and Notice 2021-11, 2021-06
employer to support a claim for refund of overcollected social
Mar 19, 2021
Cat. No. 20333Q
Instructions for Form 943-X
Department of the Treasury
Internal Revenue Service
(Rev. February 2021)
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or
Claim for Refund
Section references are to the Internal Revenue Code unless
I.R.B. 827, available at
IRS.gov/irb/
otherwise noted.
2021-06_IRB#NOT-2021-11.
Note. If a line on Form 943-X doesn't apply to you, leave it
Future Developments
blank. If you're correcting a year before 2020, you must leave
blank the new lines 7, 8, 14, 15, 21, 22, 23, 24, 26, 27, 28,
For the latest information about developments related to
29, and 30.
Form 943-X and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form943X.
If you claimed the credit for qualified sick and family
leave wages and/or the employee retention credit on
The February 2021 revision of Form 943-X updates
!
your original 2020 Form 943, and you make any
Form 943-X to allow it to be used to make corrections
TIP
CAUTION
corrections on Form 943-X for 2020 to amounts used to
to the coronavirus (COVID-19) related employment
figure these credits, you will need to refigure the amount of
tax credits and other tax relief. You may use this revision of
these credits using
Worksheet
1. You will also use this
Form 943-X and its instructions to correct Form 943 for all
worksheet to figure these credits if you're claiming them for
years for which the statute of limitations on corrections hasn't
the first time on Form 943-X.
expired; however, see
COBRA premium assistance credit for
employees who were involuntarily terminated from
New payroll tax credit for certain tax-exempt organiza-
employment between September 1, 2008, and May 31,
tions affected by qualified disasters. Section 303(d) of
2010, later.
the Taxpayer Certainty and Disaster Tax Relief Act of 2020
What's New
allows for a new payroll tax credit for certain tax-exempt
organizations affected by certain qualified disasters not
related to COVID-19. This new credit is claimed on new Form
Changes to Form 943-X for COVID-19 related employ-
5884-D. You will enter the credit claimed on Form 5884-D on
ment tax credits and other tax relief. Form 943-X has
Worksheet 1
to figure your credit for qualified sick and family
been significantly revised to allow for correcting COVID-19
leave wages and/or the employee retention credit. For more
related employment tax credits and other tax relief related to
information about this credit, go to IRS.gov/Form5884D.
COVID-19 reported on Form 943. You may now use Form
943-X to report corrections to the following items reported on
COBRA premium assistance credit for employees who
Form 943.
were involuntarily terminated from employment be-
Corrections to amounts reported on Form 943, lines 2a,
tween September 1, 2008, and May 31, 2010. The
2b, 12b, 14d, 18, and 19, for the credit for qualified sick and
COBRA premium assistance credit lines have been removed
family leave wages are reported on Form 943-X, lines 7, 8,
from Form 943-X. The 2008–2010 COBRA premium
14, 23, 26, and 27, respectively. For more information about
assistance credit was available to an employer for premiums
the credit for qualified sick and family leave wages, including
paid on behalf of employees who were involuntarily
the dates for which the credit may be claimed, go to
IRS.gov/
terminated from employment between September 1, 2008,
PLC.
and May 31, 2010; it isn't available for individuals who were
Corrections to amounts reported on Form 943, lines 12c,
involuntarily terminated after May 31, 2010. The IRS
14e, 20, and 21, for the employee retention credit are
previously kept these lines available on Form 943-X
reported on Form 943-X, lines 15, 24, 28, and 29,
because, in rare circumstances, such as instances where
respectively. For more information about the employee
COBRA eligibility was delayed as a result of
retention credit for qualified wages paid after March 12,
employer-provided health insurance coverage following
2020, and before January 1, 2021, see Notice 2021-20,
termination, the credit was still available. It is extremely
2021-11 I.R.B. 922, available at
IRS.gov/irb/
unlikely that any employers would still be providing health
2021-11_IRB#NOT-2021-20.
insurance coverage for an employee terminated between
Corrections to the deferred amount of the employer share
September 1, 2008, and May 31, 2010. Therefore, the IRS is
of social security tax reported on Form 943, line 14b, are
no longer accepting claims for the 2008–2010 COBRA
reported on Form 943-X, line 21. For more information about
premium assistance credit. However, if you need to correct a
the deferral of employment tax deposits, including the dates
previously claimed COBRA premium assistance credit for a
that deposits were allowed to be deferred and when they
year in which the statute of limitations on corrections hasn't
must be paid, go to IRS.gov/ETD.
expired, you can file the February 2018 revision of Form
Corrections to the deferred amount of the employee share
943-X and make the corrections on lines 17a and 17b.
of social security tax reported on Form 943, line 14c, are
Reminders
reported on Form 943-X, line 22. For more information about
the deferral of the employee share of social security tax,
Employee consents to support a claim for refund. Rev.
including the dates that the taxes were allowed to be
Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/
deferred and when they must be paid, see Notice 2020-65,
2017-14_IRB#RP-2017-28, provides guidance to employers
2020-38 I.R.B. 567, available at
IRS.gov/irb/
on the requirements for employee consents used by an
2020-38_IRB#NOT-2020-65, and Notice 2021-11, 2021-06
employer to support a claim for refund of overcollected social
Mar 19, 2021
Cat. No. 20333Q
security tax and Medicare tax. The revenue procedure
incorrectly calculated the amount of tax, you can’t correct the
clarifies the basic requirements for both a request for
federal income tax withholding. However, you must still make
employee consent and for the employee consent, and
any necessary corrections to the amount of wages you
permits a consent to be requested, furnished, and retained in
reported on Form 943 and Form W-2, Wage and Tax
an electronic format as an alternative to a paper format. The
Statement, for a prior year by filing Form 943-X and Form
revenue procedure also contains guidance concerning when
W-2c, Corrected Wage and Tax Statement.
an employer may claim a refund of only the employer share
The amount actually withheld is reflected on payroll
of overcollected social security tax and Medicare tax. The
information or on Form W-2, which can be used by
TIP
revenue procedure requires that any request for consent
the employee to claim a credit for withholding for
include an Additional Medicare Tax notice indicating that any
individual income tax return purposes.
claim on the employees’ behalf won’t include a claim for
overpaid Additional Medicare Tax.
Correcting Additional Medicare Tax withholding and
wages subject to Additional Medicare Tax withholding.
Qualified small business payroll tax credit for increas-
Wages subject to Additional Medicare Tax withholding are
ing research activities. For tax years beginning after 2015,
reported on Form 943, line 6, and the withholding is reported
a qualified small business may elect to claim up to $250,000
on line 7. Certain errors discovered on a previously filed
of its credit for increasing research activities as a payroll tax
Form 943 are corrected on Form 943-X, line 10. However,
credit against the employer share of social security tax. The
you can't file a Form 943-X to correct the wrong amount of
payroll tax credit election must be made on or before the due
Additional Medicare Tax actually withheld from an employee
date of the originally filed income tax return (including
in a prior year, including any amount you paid on behalf of
extensions). Any election to take the payroll tax credit may be
your employee rather than deducting it from the employee's
revoked only with the consent of the IRS. The portion of the
pay (which resulted in additional wages subject to tax). See
credit used against the employer share of social security tax
the instructions for
line
10, later, for more information on the
is allowed in the first calendar quarter beginning after the
types of errors that can be corrected and how the correction
date that the qualified small business filed its income tax
is reported on Form 943-X. For more information about
return. The election and determination of the credit amount
Additional Medicare Tax withholding, see the Instructions for
that will be used against the employer share of social security
Form 943 or go to IRS.gov/ADMT.
tax are made on Form 6765, Credit for Increasing Research
Activities. The amount from Form 6765, line 44, must then be
You may need to attach Schedule R (Form 943) to your
reported on Form 8974, Qualified Small Business Payroll Tax
Form 943-X. If you were required to file Schedule R (Form
Credit for Increasing Research Activities. Form 8974 is used
943), Allocation Schedule for Aggregate Form 943 Filers,
to determine the amount of the credit that can be used in the
when you filed Form 943, you must complete Schedule R
current quarter. The amount from Form 8974, line 12, is
(Form 943) when correcting an aggregate Form 943.
reported on Form 943, line 12a (line 12 for years prior to
Schedule R (Form 943) is completed only for those clients
2020). Any corrections to Form 943, line 12a (line 12 for
and customers who have corrections reported on Form
years prior to 2020), are reported on Form 943-X, line 13. If
943-X. Schedule R (Form 943) is filed as an attachment to
you make a correction on Form 943-X, line 13, you must
Form 943-X.
attach a corrected Form 8974. For more information about
Approved section 3504 agents and certified professional
the payroll tax credit, go to IRS.gov/ResearchPayrollTC.
employer organizations (CPEOs) must complete and file
Correcting federal income tax withheld. Generally, you
Schedule R (Form 943) when filing an aggregate Form 943.
may only correct administrative errors to federal income tax
Aggregate Forms 943 are filed by agents approved by the
withholding (that is, errors in which the amount reported on
IRS under section 3504. To request approval to act as an
Form 943, line 8, isn't the amount you actually withheld from
agent for an employer, the agent files Form 2678 with the
an employee’s wages) and errors for which section 3509
IRS. Aggregate Forms 943 are also filed by CPEOs approved
rates apply. See section 9 of Pub. 51, Agricultural Employer’s
by the IRS under section 7705. To become a CPEO, the
Tax Guide, for more information about corrections during the
organization must apply through the IRS Online Registration
calendar year and about administrative errors. See section 2
System at IRS.gov/CPEO. CPEOs file Form 8973, Certified
of Pub. 15, Employer’s Tax Guide, for more information about
Professional Employer Organization/Customer Reporting
section 3509. If section 3509 rates apply, see the instructions
Agreement, to notify the IRS that they started or ended a
for
lines
16–19, later.
service contract with a customer.
Only transposition or math errors involving the
Other third-party payers that file aggregate Forms 943,
inaccurate reporting of the amount actually withheld
such as non-certified PEOs, must complete and file
!
are “administrative errors.”
Schedule R (Form 943) if they have clients that are claiming
CAUTION
the qualified small business payroll tax credit for increasing
You can’t file a Form 943-X to correct federal income tax
research activities, the credit for qualified sick and family
withholding for prior years for nonadministrative errors. In
leave wages, or the employee retention credit, or clients
other words, you can’t correct federal income tax actually
deferring the employer or the employee share of social
withheld from an employee in a prior year if you discover that
security tax. If you're an other third-party payer that didn't file
you didn’t withhold the right amount. For example, you can’t
Schedule R (Form 943) with Form 943 because you didn't
correct federal income tax withheld in a prior year because
meet these requirements, but are now filing Form 943-X to
you used the wrong income tax withholding table or you
report these credits or the deferral of the employer or the
didn’t treat a payment correctly as taxable or nontaxable.
employee share of social security tax for your clients, then
Similarly, if you paid federal income tax in a prior year on
you must now file Schedule R (Form 943) and attach it to
behalf of your employee rather than deducting it from the
Form 943-X.
employee’s pay (which resulted in additional wages subject
to tax), and in a subsequent year you determine that you
-2-
Instructions for Form 943-X (Rev. 2-2021)
Report the correction of underreported and overreported
General Instructions:
tax amounts for the same year on a single Form 943-X,
Understanding Form 943-X
unless you’re requesting a refund or abatement. If you’re
requesting a refund or abatement and you’re correcting both
underreported and overreported tax amounts, file one Form
What Is the Purpose of Form 943-X?
943-X correcting the underreported tax amounts only and a
second Form 943-X correcting the overreported tax amounts.
Use Form 943-X to correct errors on a previously filed Form
943. Use Form 943-X to correct:
You’ll use the adjustment process if you underreported
Wages subject to social security tax;
employment taxes and are making a payment, or if you
Wages subject to Medicare tax;
overreported employment taxes and will be applying the
Wages subject to Additional Medicare Tax withholding;
credit to Form 943 for the period during which you file Form
Federal income tax withheld from wages;
943-X. However, see the
Caution
under Is There a Deadline
Deferred amount of the employer share of social security
for Filing Form 943-X, later, if you’re correcting overreported
tax;
tax amounts during the last 90 days of a period of limitations.
Deferred amount of the employee share of social security
You’ll use the claim process if you overreported employment
tax;
taxes and are requesting a refund or abatement of the
Qualified small business payroll tax credit for increasing
overreported tax amount. Follow the chart on page 5 of Form
research activities;
943-X for help in choosing whether to use the adjustment
Amounts reported on Form 943 for the credit for qualified
process or the claim process. Be sure to give us a detailed
sick and family leave wages, including adjustments to Form
explanation on line 33 for each correction that you show on
943, lines 2a, 2b, 12b, 14d, 18, and 19; and
Form 943-X.
Amounts reported on Form 943 for the employee retention
credit, including adjustments to Form 943, lines 12c, 14e, 20,
Continue to report current year adjustments for fractions of
and 21.
cents, third-party sick pay, and group-term life insurance on
Form 943, line 10.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of assessed
You have additional requirements to complete when filing
interest or penalties. Don’t request a refund or abatement of
Form 943-X, such as certifying that you filed (or will file) all
assessed interest or penalties on Form 943 or Form 943-X.
applicable Forms W-2 and Forms W-2c. For corrections of
overreported federal income tax, social security tax,
We use the terms “correct” and “corrections” on Form
Medicare tax, or Additional Medicare Tax, you must make
943-X and in these instructions to include
TIP
any certifications that apply to your situation.
interest-free adjustments under sections 6205 and
6413 and claims for refund and abatement under sections
Don’t use Form 943-X to correct Form CT-1, 941,
6402, 6414, and 6404. See Rev. Rul. 2009-39 for examples
941-SS, 944, or 945. Instead, use the “X” form that
!
of how the interest-free adjustment and claim for refund rules
corresponds to those forms (Form CT-1 X, 941-X,
CAUTION
apply in 10 different situations. You can find Rev. Rul.
944-X, or 945-X).
2009-39, 2009-52 I.R.B. 951, at
IRS.gov/irb/
Where Can You Get Help?
2009-52_IRB#RR-2009-39.
For help filing Form 943-X or for questions about federal
When you discover an error on a previously filed Form
employment taxes and tax corrections, you can:
943, you must:
Go to
IRS.gov/EmploymentTaxes
and
IRS.gov/
Correct that error using Form 943-X;
CorrectingEmploymentTaxes;
File a separate Form 943-X for each Form 943 that you’re
See Pub. 51; or
correcting; and
Call the IRS Business and Specialty Tax Line toll free at
Generally, file Form 943-X separately. Don’t file Form
800-829-4933 or 800-829-4059 (TDD/TTY for persons who
943-X with Form 943. However, if you didn't previously file
are deaf, hard of hearing, or have a speech disability),
Form 943 because you mistakenly treated your employees
Monday–Friday from 7:00 a.m. to 7:00 p.m. local time
as nonemployees, you may have to file Form 943-X with
(Alaska and Hawaii follow Pacific time).
Form 943. See the instructions for
line
32, later.
See also
How Can You Get Forms, Instructions, and
If you didn’t file a Form 943 for 1 or more years, don’t use
Publications From the
IRS, later.
Form 943-X. Instead, file Form 943 for each of those years.
When Should You File Form 943-X?
See also
When Should You File Form
943-X, later. However,
if you didn’t file Forms 943 because you improperly treated
workers as independent contractors or nonemployees and
File Form 943-X when you discover an error on a previously
are now reclassifying them as employees, see the
filed Form 943.
instructions for
line
32, later.
However, if your only errors on Form 943 relate to the
Unless otherwise specified in these instructions, an
number of employees (Form 943, line 1) or to federal tax
underreported employment tax credit or social
TIP
liabilities reported on your Monthly Summary of Federal Tax
security tax deferral should be treated like an
Liability on Form 943 or on Form 943-A, Agricultural
overreported tax amount. An overreported employment tax
Employer's Record of Federal Tax Liability, don’t file Form
credit or social security tax deferral should be treated like an
943-X. For more information about correcting federal tax
underreported tax amount. For more information, including
liabilities reported on your Monthly Summary of Federal Tax
which process to select on lines 1 and 2, see
Correcting an
Liability on Form 943 or on Form 943-A, see the Form 943-A
employment tax credit or social security tax
deferral, later.
instructions.
-3-
Instructions for Form 943-X (Rev. 2-2021)
limitations on the credit or refund for Form 943 expires. See
Due dates. The due date for filing Form 943-X depends on
Is There a Deadline for Filing Form
943-X, later.
when you discover an error and if you underreported or
overreported tax. If you underreported tax, see
Form 943-X can’t be used to correct overreported
Underreported
tax, later. For overreported tax amounts, you
amounts of Additional Medicare Tax unless the
!
may choose to either make an interest-free adjustment or file
amounts weren’t withheld from employee wages.
CAUTION
a claim for refund or abatement. If you’re correcting
overreported tax amounts, see
Overreported
Example—You want your credit applied to Form 943.
tax—Adjustment process
and
Overreported tax—Claim
You filed your 2020 Form 943 on February 1, 2021, and
process, later.
payments were timely made. On May 1, 2021, you discover
that you overreported tax on your 2020 Form 943. You file
If any due date falls on a Saturday, Sunday, or legal
Form 943-X on June 4, 2021, and check the box on line 1 to
holiday, you may file Form 943-X on the next business day. If
indicate you want to use the adjustment process. The IRS
we receive Form 943-X after the due date, we will treat Form
treats your credit as a tax deposit made on January 1, 2021.
943-X as filed on time if the envelope containing Form 943-X
When you file your 2021 Form 943, include the amount from
is properly addressed, contains sufficient postage, and is
Form 943-X, line 25, on the “Total deposits” line of your 2021
postmarked by the U.S. Postal Service on or before the due
Form 943.
date, or sent by an IRS-designated private delivery service
(PDS) on or before the due date. If you don’t follow these
Overreported tax—Claim process. If you overreported tax
guidelines, we will consider Form 943-X filed when it is
on Form 943, you may choose to file a claim for refund or
actually received. See Pub. 51 for more information on legal
abatement on Form 943-X any time before the period of
holidays. For more information about PDSs, see
Where
limitations on the credit or refund expires. If you also need to
Should You File Form
943-X, later.
correct any underreported tax amounts, you must file another
Form 943-X reporting only corrections to the underreported
Underreported tax. If you’re correcting underreported tax,
tax amounts. See
Is There a Deadline for Filing Form
943-X,
you must file Form 943-X by the due date of the return for the
later.
return period in which you discovered the error (January 31
of the following year) and pay the amount you owe by the
You may not file a refund claim to correct federal
time you file. Doing so will generally ensure that your
income tax or Additional Medicare Tax actually
!
correction is interest free and not subject to failure-to-pay
withheld from employees.
CAUTION
(FTP) or failure-to-deposit (FTD) penalties. See
What About
Is There a Deadline for Filing Form
Penalties and
Interest, later. For details on how to make a
payment, see the instructions for
line
25, later.
943-X?
If Form 943-X is filed late (after the due date of the return
for the return period in which you discovered the error), you
Generally, you may correct overreported taxes on a
must attach an amended Form 943-A to Form 943-X.
previously filed Form 943 if you file Form 943-X within 3
Otherwise, the IRS may assess an “averaged” FTD penalty.
years of the date Form 943 was filed or 2 years from the date
See “Averaged” FTD penalty in section 7 of Pub. 51 for more
you paid the tax reported on Form 943, whichever is later.
information about “averaged” FTD penalties. The total tax
You may correct underreported taxes on a previously filed
reported on Form 943-A, line M, must match the corrected
Form 943 if you file Form 943-X within 3 years of the date the
tax (Form 943, line 13, combined with any correction
Form 943 was filed. We call each of these time frames a
reported on Form 943-X, line 20) for the year, less any
“period of limitations.” For purposes of the period of
previous abatements and interest-free tax assessments.
limitations, Form 943 is considered filed on April 15 of the
Example—You owe tax. On February 16, 2021, you
succeeding calendar year if filed before that date.
discovered that you underreported $1,000 of social security
Example. You filed your 2018 Form 943 on January 28,
and Medicare wages on your 2020 Form 943. File Form
2019, and payments were timely made. The IRS treats the
943-X and pay the amount you owe by January 31, 2022,
return as if it were filed on April 15, 2019. On January 20,
because you discovered the error in 2021 and January 31,
2022, you discovered that you overreported social security
2022, is the due date for that year. If you file Form 943-X
and Medicare wages on that form by $350. To correct the
before January 31, 2022, pay the amount you owe when you
error, you must file Form 943-X by April 18, 2022, and use
file.
the claim process.
Form 943-X can’t be used to correct underreported
If you file Form 943-X to correct overreported tax
amounts of Additional Medicare Tax unless the
!
amounts in the last 90 days of a period of limitations,
!
amounts were withheld from employee wages.
you must use the claim process. You can’t use the
CAUTION
CAUTION
adjustment process. If you’re also correcting underreported
Overreported tax—Adjustment process. If you
tax amounts, you must file another Form 943-X to correct the
overreported tax and choose to apply the credit to Form 943,
underreported tax amounts using the adjustment process
file an adjusted return on Form 943-X soon after you discover
and pay any tax due.
the error but more than 90 days before the period of
-4-
Instructions for Form 943-X (Rev. 2-2021)
Where Should You File Form 943-X?
Be sure to write your name, EIN, “Form 943-X,” and the
calendar year you’re correcting on the top of any
attachments.
Send your completed Form 943-X to the address shown
below.
Return You’re Correcting
Enter the calendar year of the Form 943 you’re correcting in
IF you’re in . . .
THEN use this address . . .
the box at the top of page 1. Enter the same calendar year on
Connecticut, Delaware, District of
pages 2, 3, and 4, and on any attachments.
Columbia, Florida, Georgia, Illinois,
Indiana, Kentucky, Maine,
Enter the Date You Discovered Errors
Maryland, Massachusetts,
Department of the Treasury
Michigan, New Hampshire, New
You must enter the date you discovered errors. You discover
Internal Revenue Service
Jersey, New York, North Carolina,
an error when you have enough information to be able to
Cincinnati, OH 45999-0008
Ohio, Pennsylvania, Rhode Island,
correct it. If you’re reporting several errors that you
South Carolina, Tennessee,
discovered at different times, enter the earliest date you
Vermont, Virginia, West Virginia,
discovered them here. Report any subsequent dates and
Wisconsin
related errors on line 33.
Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Must You Make an Entry on Each Line?
Hawaii, Idaho, Iowa, Kansas,
You must provide all of the information requested at the top
Louisiana, Minnesota, Mississippi,
Department of the Treasury
Missouri, Montana, Nebraska,
Internal Revenue Service
of page 1 of Form 943-X. You must check one box (but not
Nevada, New Mexico, North
Ogden, UT 84201-0008
both) in Part 1. In Part 2, you must check the box on line 3
Dakota, Oklahoma, Oregon, South
and any applicable boxes on lines 4 and 5. In Part 3, if any
Dakota, Texas, Utah, Washington,
line doesn't apply, leave it blank. Complete Parts 4 and 5 as
Wyoming
instructed.
No legal residence or principal place
Internal Revenue Service
of business in any state
P.O. Box 409101
How Should You Report Negative Amounts?
Ogden, UT 84409
Form 943-X uses negative numbers to show reductions in tax
Special filing address for exempt
(credits) and positive numbers to show additional tax
organizations; federal, state, and
Department of the Treasury
(amounts you owe).
local governmental entities; and
Internal Revenue Service
Indian tribal governmental entities,
Ogden, UT 84201-0008
When reporting a negative amount in columns 3 and 4,
regardless of location
use a minus sign instead of parentheses. For example, enter
“–10.59” instead of “(10.59).” However, if you’re completing
the return on your computer and your software only allows
PDSs can't deliver to P.O. boxes. You must use the U.S.
you to use parentheses to report negative amounts, you may
Postal Service to mail an item to a P.O. box address. Go to
use them.
IRS.gov/PDS
for the current list of PDSs. If you file Form
943-X using a PDS, send it to the following address.
How Should You Make Entries on Form 943-X?
You can help the IRS process Form 943-X timely and
Ogden - Internal Revenue Submission Processing
accurately if you follow these guidelines.
Center
Type or print your entries.
1973 Rulon White Blvd.
Use Courier font (if possible) for all typed or
Ogden, UT 84201
computer-generated entries.
Omit dollar signs. You may use commas and decimal
Use this address even if your business is located in a state
points, if desired. Enter dollar amounts to the left of any
that files in Cincinnati.
preprinted decimal point and cents to the right of it.
How Should You Complete Form
Always show an amount for cents, even if it is zero. Don't
round entries to whole dollars.
943-X?
Complete all four pages and sign Form 943-X on page 4.
Staple multiple sheets in the upper-left corner.
Use a Separate Form 943-X for Each Year You’re
What About Penalties and Interest?
Correcting
Generally, your correction of an underreported amount won’t
Use a separate Form 943-X for each Form 943 that you’re
be subject to an FTP penalty, FTD penalty, or interest if you:
correcting. For example, if you found errors on your Forms
File on time (by the due date of Form 943 for the year in
943 for 2019 and 2020, file one Form 943-X to correct the
which you discover the error),
2019 Form 943. File a second Form 943-X to correct the
Pay the amount shown on line 25 by the time you file
2020 Form 943.
Form 943-X,
Employer Identification Number (EIN), Name,
Enter the date you discovered the error, and
Explain in detail the grounds and facts relied on to support
and Address
the correction.
Enter your EIN, name, and address in the spaces provided.
Also enter your name and EIN on the top of pages 2, 3, and
No correction will be eligible for interest-free treatment if
4, and on any attachments. If your address has changed
any of the following apply.
since you filed your Form 943, enter the corrected
The amounts underreported relate to an issue that was
information and the IRS will update your address of record.
raised in an examination of a prior period.
-5-
Instructions for Form 943-X (Rev. 2-2021)