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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 2018)

Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or

Claim for Refund

Section references are to the Internal Revenue Code unless

generally be elected only on an original income tax return

otherwise noted.

that is timely filed (including extensions). The amount from

Form 6765, line 44, must then be reported on Form 8974,

Future Developments

Qualified Small Business Payroll Tax Credit for Increasing

Research Activities. Form 8974 is used to determine the

For the latest information about developments related to

amount of the credit that can be used in the current year. The

Form 943-X and its instructions, such as legislation enacted

amount from Form 8974, line 12, is reported on Form 943,

after they were published, go to IRS.gov/Form943X.

line 12. For 2017 and subsequent years, any correction to

What's New

Form 943, line 12, is reported on Form 943-X, line 11. If you

make a correction on Form 943-X, line 11, you must attach a

New Schedule R (Form 943), Allocation Schedule for

corrected Form 8974. For more information about the payroll

Aggregate Form 943 Filers. For 2017 and subsequent

tax credit, see Notice 2017-23, 2017-16 I.R.B. 1100,

years, agents approved by the IRS under section 3504 and

available at IRS.gov/irb/2017-16_IRB/ar07.html. Also see the

certified professional employer organizations (CPEOs) must

line 17 instructions in the Instructions for Form 943.

complete and file a Schedule R (Form 943) each time they

Period of limitations to make certain corrections ex-

file an aggregate Form 943. To request approval to act as an

pired. Generally, you may correct overreported taxes on a

agent for an employer under section 3504, the agent must file

previously filed Form 943 if you file Form 943-X within 3

Form 2678 with the IRS. Form 2678 must be previously filed

years of the date Form 943 was filed or 2 years from the date

and approved by the IRS before filing Schedule R. To

you paid the tax reported on Form 943, whichever is later.

become a CPEO, the organization must apply through the

For purposes of the period of limitations, Form 943 is

IRS Online Registration System at IRS.gov/CPEO.

considered filed on April 15 of the succeeding year if filed

For 2017 and subsequent years, agents and CPEOs must

before that date.

complete Schedule R (Form 943) when correcting an

The period of limitations to correct social security tax for

aggregate Form 943. Schedule R (Form 943) is completed

2011 and 2012 expired on April 17, 2015, and April 15, 2016,

only for those clients and customers who have corrections

respectively, for most employers. These instructions no

reported on Form 943-X.

longer discuss the reduced rate of employee social security

Employee consents to support a claim for refund. Rev.

tax that applied in 2011 and 2012. The 2011 and 2012

Proc. 2017-28, 2017-14 I.R.B. 1061, available at

IRS.gov/irb/

employee social security tax rate was 4.2% and the employer

2017-14_IRB/ar09.html, provides guidance to employers on

social security tax rate was 6.2% (10.4% total). If the period

the requirements for employee consents used by an

of limitations for 2011 and 2012 is still open, you can file the

employer to support a claim for refund of overcollected social

February 2018 revision of Form 943-X but make sure you use

security tax and Medicare tax. The revenue procedure

the correct rate when reporting corrections on line 6.

clarifies the basic requirements for both a request for

Reminders

employee consent and for the employee consent, and

permits a consent to be requested, furnished, and retained in

Retroactive increase in excludable transit benefits for

an electronic format as an alternative to a paper format. The

2014. The Tax Increase Prevention Act of 2014 increased

revenue procedure also contains guidance concerning when

the monthly transit benefit exclusion from $130 per

an employer may claim a refund of only the employer share

participating employee to $250 per participating employee for

of overcollected social security tax and Medicare tax. The

the period of January 1, 2014, through December 31, 2014.

revenue procedure requires that any request for consent

Employers were provided instructions on how to correct the

include an Additional Medicare Tax notice indicating that any

social security and Medicare taxes on the excess transit

claim on the employee’s behalf won’t include a claim for

benefits in Notice 2015-2, 2015-4 I.R.B. 334, available at

overpaid Additional Medicare Tax.

IRS.gov/irb/2015-4_IRB/ar06.html.

Qualified small business payroll tax credit for increas-

Retroactive increase in excludable transit benefits for

ing research activities. For tax years beginning after

2015. The Consolidated Appropriations Act, 2016,

December 31, 2015, a qualified small business may elect to

increased the monthly transit benefit exclusion from $130 per

claim up to $250,000 of its credit for increasing research

participating employee to $250 per participating employee for

activities as a payroll tax credit against the employer's share

the period of January 1, 2015, through December 31, 2015.

of social security tax. The portion of the credit used against

Employers were provided instructions on how to correct the

the employer's share of social security tax is allowed in the

social security and Medicare taxes on the excess transit

first calendar quarter beginning after the date that the

benefits in Notice 2016-06, 2016-4 I.R.B. 287, available at

qualified small business filed its income tax return. The first

IRS.gov/irb/2016-04_IRB/ar07.html.

Form 943 that you can claim this credit on is Form 943 filed

for calendar year 2017. The election and determination of the

Claiming the COBRA premium assistance credit. The

credit amount that will be used against the employer's share

COBRA premium assistance credit was available to an

of social security tax are made on Form 6765, Credit for

employer for premiums paid on behalf of employees who

Increasing Research Activities. The payroll tax credit must

were involuntarily terminated from employment between

Feb 26, 2018

Cat. No. 20333Q

Instructions for Form 943-X

Department of the Treasury

Internal Revenue Service

(Rev. February 2018)

Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or

Claim for Refund

Section references are to the Internal Revenue Code unless

generally be elected only on an original income tax return

otherwise noted.

that is timely filed (including extensions). The amount from

Form 6765, line 44, must then be reported on Form 8974,

Future Developments

Qualified Small Business Payroll Tax Credit for Increasing

Research Activities. Form 8974 is used to determine the

For the latest information about developments related to

amount of the credit that can be used in the current year. The

Form 943-X and its instructions, such as legislation enacted

amount from Form 8974, line 12, is reported on Form 943,

after they were published, go to IRS.gov/Form943X.

line 12. For 2017 and subsequent years, any correction to

What's New

Form 943, line 12, is reported on Form 943-X, line 11. If you

make a correction on Form 943-X, line 11, you must attach a

New Schedule R (Form 943), Allocation Schedule for

corrected Form 8974. For more information about the payroll

Aggregate Form 943 Filers. For 2017 and subsequent

tax credit, see Notice 2017-23, 2017-16 I.R.B. 1100,

years, agents approved by the IRS under section 3504 and

available at IRS.gov/irb/2017-16_IRB/ar07.html. Also see the

certified professional employer organizations (CPEOs) must

line 17 instructions in the Instructions for Form 943.

complete and file a Schedule R (Form 943) each time they

Period of limitations to make certain corrections ex-

file an aggregate Form 943. To request approval to act as an

pired. Generally, you may correct overreported taxes on a

agent for an employer under section 3504, the agent must file

previously filed Form 943 if you file Form 943-X within 3

Form 2678 with the IRS. Form 2678 must be previously filed

years of the date Form 943 was filed or 2 years from the date

and approved by the IRS before filing Schedule R. To

you paid the tax reported on Form 943, whichever is later.

become a CPEO, the organization must apply through the

For purposes of the period of limitations, Form 943 is

IRS Online Registration System at IRS.gov/CPEO.

considered filed on April 15 of the succeeding year if filed

For 2017 and subsequent years, agents and CPEOs must

before that date.

complete Schedule R (Form 943) when correcting an

The period of limitations to correct social security tax for

aggregate Form 943. Schedule R (Form 943) is completed

2011 and 2012 expired on April 17, 2015, and April 15, 2016,

only for those clients and customers who have corrections

respectively, for most employers. These instructions no

reported on Form 943-X.

longer discuss the reduced rate of employee social security

Employee consents to support a claim for refund. Rev.

tax that applied in 2011 and 2012. The 2011 and 2012

Proc. 2017-28, 2017-14 I.R.B. 1061, available at

IRS.gov/irb/

employee social security tax rate was 4.2% and the employer

2017-14_IRB/ar09.html, provides guidance to employers on

social security tax rate was 6.2% (10.4% total). If the period

the requirements for employee consents used by an

of limitations for 2011 and 2012 is still open, you can file the

employer to support a claim for refund of overcollected social

February 2018 revision of Form 943-X but make sure you use

security tax and Medicare tax. The revenue procedure

the correct rate when reporting corrections on line 6.

clarifies the basic requirements for both a request for

Reminders

employee consent and for the employee consent, and

permits a consent to be requested, furnished, and retained in

Retroactive increase in excludable transit benefits for

an electronic format as an alternative to a paper format. The

2014. The Tax Increase Prevention Act of 2014 increased

revenue procedure also contains guidance concerning when

the monthly transit benefit exclusion from $130 per

an employer may claim a refund of only the employer share

participating employee to $250 per participating employee for

of overcollected social security tax and Medicare tax. The

the period of January 1, 2014, through December 31, 2014.

revenue procedure requires that any request for consent

Employers were provided instructions on how to correct the

include an Additional Medicare Tax notice indicating that any

social security and Medicare taxes on the excess transit

claim on the employee’s behalf won’t include a claim for

benefits in Notice 2015-2, 2015-4 I.R.B. 334, available at

overpaid Additional Medicare Tax.

IRS.gov/irb/2015-4_IRB/ar06.html.

Qualified small business payroll tax credit for increas-

Retroactive increase in excludable transit benefits for

ing research activities. For tax years beginning after

2015. The Consolidated Appropriations Act, 2016,

December 31, 2015, a qualified small business may elect to

increased the monthly transit benefit exclusion from $130 per

claim up to $250,000 of its credit for increasing research

participating employee to $250 per participating employee for

activities as a payroll tax credit against the employer's share

the period of January 1, 2015, through December 31, 2015.

of social security tax. The portion of the credit used against

Employers were provided instructions on how to correct the

the employer's share of social security tax is allowed in the

social security and Medicare taxes on the excess transit

first calendar quarter beginning after the date that the

benefits in Notice 2016-06, 2016-4 I.R.B. 287, available at

qualified small business filed its income tax return. The first

IRS.gov/irb/2016-04_IRB/ar07.html.

Form 943 that you can claim this credit on is Form 943 filed

for calendar year 2017. The election and determination of the

Claiming the COBRA premium assistance credit. The

credit amount that will be used against the employer's share

COBRA premium assistance credit was available to an

of social security tax are made on Form 6765, Credit for

employer for premiums paid on behalf of employees who

Increasing Research Activities. The payroll tax credit must

were involuntarily terminated from employment between

Feb 26, 2018

Cat. No. 20333Q

September 1, 2008, and May 31, 2010. The COBRA

Additional Medicare Tax withholding, see the Instructions for

premium assistance credit isn’t available for individuals who

Form 943 or go to IRS.gov/ADMT.

were involuntarily terminated after May 31, 2010. Therefore,

Correcting the COBRA premium assistance credit. For

only in rare circumstances, such as instances where COBRA

tax periods ending before January 1, 2014, employers who

eligibility was delayed as a result of employer provided health

made COBRA premium assistance payments for

insurance coverage following termination, will the credit be

assistance-eligible individuals were allowed a credit directly

available. If you’re eligible to claim the credit, use Form

on their Form 943. Any errors discovered on a previously

943-X, lines 17a and 17b. Form 943-X should be filed after

filed Form 943 for this credit are corrected on Form 943-X,

filing your Form 943. Filing a Form 943-X before filing a Form

lines 17a and 17b. Effective for tax periods beginning after

943 may result in errors or delays in processing your Form

December 31, 2013, Form 943-X is used to both report the

943-X. For more information, go to IRS.gov/COBRACredit.

total COBRA premium assistance credit an employer is

If you’re entitled to claim the COBRA premium

entitled to claim and correct any previously reported credit.

assistance credit, but aren’t otherwise required to file

For more information, see the instructions for lines

17a

and

TIP

Form 943, file a Form 943 with -0- entered on line 15

17b, later.

before filing a Form 943-X to claim the credit.

General Instructions:

Correcting federal income tax withheld. Generally, you

Understanding Form 943-X

may only correct administrative errors to federal income tax

withholding (that is, errors in which the amount reported on

What Is the Purpose of Form 943-X?

Form 943, line 8, isn't the amount you actually withheld from

an employee’s wages) and errors for which section 3509

For tax periods beginning after December 31, 2013,

rates apply. See section 9 of Pub. 51, Agricultural Employer’s

Form 943 will no longer be used to claim the credit

Tax Guide, for more information about corrections during the

for COBRA premium assistance payments. Instead,

calendar year and about administrative errors. See section 2

CAUTION

use Form 943-X. For more information, see the instructions

of Pub. 15, Employer’s Tax Guide, for more information about

for lines

17a

and 17b, later.

section 3509. If section 3509 rates apply, see the instructions

for

lines

12–15, later.

Use Form 943-X to correct errors on a previously filed

Only transposition or math errors involving the

Form 943. Use Form 943-X to correct:

inaccurate reporting of the amount actually withheld

Total wages subject to social security tax,

are “administrative errors.”

Total wages subject to Medicare tax,

CAUTION

Total wages subject to Additional Medicare Tax

You can’t file a Form 943-X to correct federal income tax

withholding,

withholding for prior years for nonadministrative errors. In

Federal income tax withheld from wages,

other words, you can’t correct federal income tax actually

Qualified small business payroll tax credit for increasing

withheld from an employee in a prior year if you discover that

research activities, and

you didn’t withhold the right amount. For example, you can’t

Credits for COBRA premium assistance payments.

correct federal income tax withheld in a prior year because

you used the wrong income tax withholding table in Pub. 51

Use Form 843, Claim for Refund and Request for

or you didn’t treat a payment correctly as taxable or

Abatement, to request a refund or abatement of assessed

nontaxable. Similarly, if you paid federal income tax in a prior

interest or penalties. Don’t request a refund or abatement of

year on behalf of your employee rather than deducting it from

assessed interest or penalties on Form 943 or Form 943-X.

the employee’s pay (which resulted in additional wages

We use the terms “correct” and “corrections” on Form

subject to tax), and in a subsequent year you determine that

943-X and in these instructions to include

TIP

you incorrectly calculated the amount of tax, you can’t correct

interest-free adjustments under sections 6205 and

the federal income tax withholding.

6413 and claims for refund and abatement under sections

6402, 6414, and 6404. See Rev. Rul. 2009-39 for examples

The amount actually withheld is reflected on payroll

of how the interest-free adjustment and claim for refund rules

information or on Form W-2, Wage and Tax

TIP

Statement, which can be used by the employee to

apply in 10 different situations. You can find Rev. Rul.

claim a credit for withholding for individual income tax return

2009-39, 2009-52 I.R.B. 951, at

IRS.gov/irb/2009-52_IRB/

purposes.

ar14.html.

Correcting Additional Medicare Tax withholding and

When you discover an error on a previously filed Form

wages subject to Additional Medicare Tax withholding.

943, you must:

Wages subject to Additional Medicare Tax withholding are

Correct that error using Form 943-X;

reported on Form 943, line 6, and the withholding is reported

File a separate Form 943-X for each Form 943 that you’re

on line 7. Certain errors discovered on a previously filed

correcting; and

Form 943 are corrected on Form 943-X, line 8. However, you

Generally, file Form 943-X separately. Don’t file Form

can't file a Form 943-X to correct the wrong amount of

943-X with Form 943. However, if you didn't previously file

Additional Medicare Tax actually withheld from an employee

Form 943 because you mistakenly treated your employees

in a prior year, including any amount you paid on behalf of

as nonemployees, you may have to file Form 943-X with

your employee rather than deducting it from the employee's

Form 943. See the instructions for

line

20, later.

pay (which resulted in additional wages subject to tax). See

If you didn’t file a Form 943 for 1 or more years, don’t use

the instructions for

line

8, later, for more information on the

Form 943-X. Instead, file Form 943 for each of those years.

types of errors that can be corrected and how the correction

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

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

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