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 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
See also
When Should You File Form
943-X, later. However,
is reported on Form 943-X. For more information about
if you didn’t file Forms 943 because you improperly treated
-2-
Instructions for Form 943-X (Rev. 2-2018)
workers as independent contractors or nonemployees and
Liability on Form 943 or on Form 943-A, see the Form 943-A
are now reclassifying them as employees, see the
instructions.
instructions for
line
20, later.
Due dates. The due date for filing Form 943-X depends on
when you discover an error and if you underreported or
Report the correction of underreported and overreported
overreported tax. If you underreported tax, see
amounts for the same year on a single Form 943-X, unless
Underreported
tax, later. For overreported amounts, you may
you’re requesting a refund or abatement. If you’re requesting
choose to either make an interest-free adjustment or file a
a refund or abatement and you’re correcting both
claim for refund or abatement. If you’re correcting
underreported and overreported amounts, file one Form
overreported amounts, see
Overreported tax—adjustment
943-X correcting the underreported amounts only and a
process
and
Overreported tax—claim
process, later.
second Form 943-X correcting the overreported amounts.
If any due date falls on a Saturday, Sunday, or legal
You’ll use the adjustment process if you underreported
holiday, you may file Form 943-X on the next business day.
employment taxes and are making a payment, or if you
The term “legal holiday” means any legal holiday in the
overreported employment taxes and will be applying the
District of Columbia. See Pub. 51 for the list of legal holidays.
credit to Form 943 for the period during which you file Form
If we receive Form 943-X after the due date, we will treat
943-X. However, see the
Caution
under Is There a Deadline
Form 943-X as filed on time if the envelope containing Form
for Filing Form 943-X, later, if you’re correcting overreported
943-X is properly addressed, contains sufficient postage,
amounts during the last 90 days of a period of limitations.
and is postmarked by the U.S. Postal Service on or before
You’ll use the claim process if you overreported employment
the due date, or sent by an IRS-designated private delivery
taxes and are requesting a refund or abatement of the
service (PDS) on or before the due date. If you don’t follow
overreported amount. Follow the chart on the back of Form
these guidelines, we will consider Form 943-X filed when it is
943-X for help in choosing whether to use the adjustment
actually received. Go to
IRS.gov/PDS
for the current list of
process or the claim process. Be sure to give us a detailed
PDSs. For the IRS mailing address to use if you're using a
explanation on line 21 for each correction that you show on
PDS, go to IRS.gov/PDSstreetAddresses.
Form 943-X.
Underreported tax. If you’re correcting underreported tax,
Continue to report current year adjustments for fractions of
you must file Form 943-X by the due date of the return for the
cents, third-party sick pay, and group-term life insurance on
return period in which you discovered the error (January 31
Form 943, line 10.
of the following year) and pay the amount you owe by the
time you file. Doing so will generally ensure that your
You have additional requirements to complete when filing
correction is interest free and not subject to failure-to-pay
Form 943-X, such as certifying that you filed (or will file) all
(FTP) or failure-to-deposit (FTD) penalties. See
What About
applicable Forms W-2 and Forms W-2c, Corrected Wage
Penalties and
Interest, later. For details on how to make a
and Tax Statement. For corrections of overreported federal
payment, see the instructions for
line
18, later.
income tax, social security tax, or Medicare tax, you must
If Form 943-X is filed late (after the due date of the return
make any certifications that apply to your situation.
for the return period in which you discovered the error), you
Don’t use Form 943-X to correct Form CT-1, 941,
must attach an amended Form 943-A to Form 943-X.
941-SS, 944, or 945. Instead, use the “X” form that
!
Otherwise, the IRS may assess an “averaged” FTD penalty.
corresponds to those forms (Form CT-1 X, 941-X,
The total tax reported on Form 943-A, line M, must match the
CAUTION
944-X, or 945-X).
corrected tax (Form 943, line 13 (line 11 for calendar years
2013–2016), combined with any correction reported on Form
Where Can You Get Help?
943-X, line 16) for the year, less any previous abatements
and interest-free tax assessments.
For help filing Form 943-X or for questions about federal
Example—You owe tax. On February 13, 2018, you
employment taxes and tax corrections, you can:
discovered that you underreported $1,000 of social security
Go to IRS.gov/EmploymentTaxes,
and Medicare wages on your 2017 Form 943. File Form
See Pub. 51, or
943-X and pay the amount you owe by January 31, 2019,
Call the IRS Business and Specialty Tax Line toll free at
because you discovered the error in 2018 and January 31,
1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons
2019, is the due date for that year. If you file Form 943-X
who are deaf, hard of hearing, or have a speech disability)
before January 31, 2019, pay the amount you owe when you
Monday–Friday from 7:00 a.m. to 7:00 p.m. local time
file.
(Alaska and Hawaii follow Pacific time).
Form 943-X can’t be used to correct underreported
See also
How Can You Get Forms, Instructions, and
amounts of Additional Medicare Tax unless the
!
Publications From the
IRS, later.
amounts were withheld from employee wages.
When Should You File Form 943-X?
CAUTION
Overreported tax—adjustment process. If you
File Form 943-X when you discover an error on a previously
overreported tax and choose to apply the credit to Form 943,
filed Form 943.
file an adjusted return on Form 943-X soon after you discover
the error but more than 90 days before the period of
However, if your only errors on Form 943 relate to the
limitations on the credit or refund for Form 943 expires. See
number of employees (Form 943, line 1) or to federal tax
Is There a Deadline for Filing Form
943-X, later.
liabilities reported on your Monthly Summary of Federal Tax
Form 943-X can’t be used to correct overreported
Liability on Form 943 or on Form 943-A, Agricultural
amounts of Additional Medicare Tax unless the
Employer's Record of Federal Tax Liability, don’t file Form
!
amounts weren’t withheld from employee wages.
943-X. For more information about correcting federal tax
CAUTION
liabilities reported on your Monthly Summary of Federal Tax
-3-
Instructions for Form 943-X (Rev. 2-2018)
Example—You want your credit applied to Form 943.
IF you’re in . . .
THEN use this address . . .
You filed your 2017 Form 943 on January 31, 2018, and
payments were timely made. On May 1, 2018, you discover
Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
that you overreported tax on your 2017 Form 943. You file
Indiana, Kentucky, Maine,
Form 943-X on June 4, 2018. The IRS treats your credit as a
Maryland, Massachusetts,
tax deposit made on January 1, 2018. When you file your
Department of the Treasury
Michigan, New Hampshire, New
2018 Form 943, include the amount from Form 943-X,
Internal Revenue Service
Jersey, New York, North Carolina,
Cincinnati, OH 45999-0008
line 18, on the “Total deposits” line of your 2018 Form 943.
Ohio, Pennsylvania, Rhode Island,
South Carolina, Tennessee,
If you reduced your deposits by the amount of the
Vermont, Virginia, West Virginia,
COBRA premium assistance credit that will be
!
Wisconsin
reflected on your Form 943-X, don’t use the
CAUTION
Alabama, Alaska, Arizona,
adjustment process to claim the COBRA premium assistance
Arkansas, California, Colorado,
credit. Use the claim process. See the instructions for lines
Hawaii, Idaho, Iowa, Kansas,
17a
and 17b, later.
Louisiana, Minnesota, Mississippi,
Department of the Treasury
Missouri, Montana, Nebraska,
Internal Revenue Service
Overreported tax—claim process. If you overreported tax
Nevada, New Mexico, North
Ogden, UT 84201-0008
on Form 943, you may choose to file a claim for refund or
Dakota, Oklahoma, Oregon, South
abatement on Form 943-X any time before the period of
Dakota, Texas, Utah, Washington,
limitations on the credit or refund expires. If you also need to
Wyoming
correct any underreported amounts, you must file another
No legal residence or principal place
Internal Revenue Service
Form 943-X reporting only corrections to the underreported
of business in any state
P.O. Box 409101
amounts. See
Is There a Deadline for Filing Form
943-X,
Ogden, UT 84409
later.
Special filing address for exempt
organizations; federal, state, and
Department of the Treasury
You may not file a refund claim to correct federal
local governmental entities; and
Internal Revenue Service
income tax or Additional Medicare Tax actually
!
Indian tribal governmental entities;
Ogden, UT 84201-0008
withheld from employees.
regardless of location
CAUTION
Is There a Deadline for Filing Form
How Should You Complete Form
943-X?
943-X?
Generally, you may correct overreported taxes on a
previously filed Form 943 if you file Form 943-X within 3
Use a Separate Form 943-X for Each Year You’re
years of the date Form 943 was filed or 2 years from the date
Correcting
you paid the tax reported on Form 943, whichever is later.
You may correct underreported taxes on a previously filed
Use a separate Form 943-X for each Form 943 that you’re
Form 943 if you file Form 943-X within 3 years of the date the
correcting. For example, if you found errors on your Forms
Form 943 was filed. We call each of these time frames a
943 for 2016 and 2017, file one Form 943-X to correct the
“period of limitations.” For purposes of the period of
2016 Form 943. File a second Form 943-X to correct the
limitations, Form 943 is considered filed on April 15 of the
2017 Form 943.
succeeding calendar year if filed before that date.
Employer Identification Number (EIN), Name,
Example. You filed your 2014 Form 943 on January 26,
and Address
2015, and payments were timely made. The IRS treats the
return as if it were filed on April 15, 2015. On January 22,
Enter your EIN, name, and address in the spaces provided.
2018, you discovered that you overreported social security
Also enter your name and EIN on the top of pages 2 and 3,
and Medicare wages on that form by $10,000. To correct the
and on any attachments. If your address has changed since
error, you must file Form 943-X by April 17, 2018, and use
you filed your Form 943, enter the corrected information and
the claim process.
the IRS will update your address of record. Be sure to write
your name, EIN, “Form 943-X,” and the calendar year you’re
If you file Form 943-X to correct overreported
correcting on the top of any attachments.
amounts in the last 90 days of a period of limitations,
!
you must use the claim process. You can’t use the
CAUTION
Return You’re Correcting
adjustment process. If you’re also correcting underreported
amounts, you must file another Form 943-X to correct the
Enter the calendar year of the Form 943 you’re correcting in
underreported amounts using the adjustment process and
the box at the top of page 1. Enter the same calendar year on
pay any tax due.
pages 2 and 3, and on any attachments. Be sure to write your
name, EIN, “Form 943-X,” and the calendar year you’re
Where Should You File Form 943-X?
correcting on the top of any attachments.
Enter the Date You Discovered Errors
Send your completed Form 943-X to the address shown
below. For the IRS mailing address to use if you're using a
You must enter the date you discovered errors. You discover
PDS, go to IRS.gov/PDSstreetAddresses.
an error when you have enough information to be able to
correct it. If you’re reporting several errors that you
discovered at different times, enter the earliest date you
discovered them here. Report any subsequent dates and
related errors on line 21.
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Instructions for Form 943-X (Rev. 2-2018)
Must You Make an Entry on Each Line?
and pay any additional amount you owe by the time you
file Form 943-X. For details on how to make a payment, see
You must provide all of the information requested at the top
the instructions for
line
18, later.
of page 1 of Form 943-X. You must check one box (but not
Example—You underreported employment taxes. On
both) in Part 1. In Part 2, you must check the box on line 3
and any applicable boxes on lines 4 and 5. In Part 3, if any
June 20, 2017, you discovered an error that results in
line doesn't apply, leave it blank. Complete Parts 4 and 5 as
additional tax on your 2016 Form 943. File Form 943-X by
instructed.
January 31, 2018, and pay the amount you owe by the time
you file. See
When Should You File Form
943-X, earlier.
How Should You Report Negative Amounts?
Don’t attach Form 943-X to your 2017 Form 943.
If you overreported the tax. If you overreported the tax
Form 943-X uses negative numbers to show reductions in tax
on a previously filed Form 943, you may choose one of the
(credits) and positive numbers to show additional tax
following options.
(amounts you owe).
Use the adjustment process. Check the box on line 1 to
When reporting a negative amount in columns 3 and 4,
apply any credit (negative amount) from line 18 to Form 943
use a minus sign instead of parentheses. For example, enter
for the year during which you file Form 943-X.
“–10.59” instead of “(10.59).” However, if you’re completing
Use the claim process. Check the box on line 2 to file a
the return on your computer and your software only allows
claim on Form 943-X requesting a refund or abatement of the
you to use parentheses to report negative amounts, you may
amount shown on line 18.
use them.
To ensure that the IRS has enough time to process a
How Should You Make Entries on Form 943-X?
credit for an overreporting adjustment in the year
TIP
during which you file Form 943-X, you’re encouraged
You can help the IRS process Form 943-X timely and
to file Form 943-X correcting the overreported amount in the
accurately if you follow these guidelines.
first 11 months of a year. For example, if you discover an
Type or print your entries.
overreported amount in December, you may want to file Form
Use Courier font (if possible) for all typed or
943-X during the first 11 months of the next year. However,
computer-generated entries.
there must be 90 days remaining on the period of limitations
Omit dollar signs. You may use commas and decimal
when you file Form 943-X. See the
Caution
under Is There a
points, if desired. Enter dollar amounts to the left of any
Deadline for Filing Form 943-X, earlier. This should ensure
preprinted decimal point and cents to the right of it.
that the IRS will have enough time to process Form 943-X so
Always show an amount for cents, even if it is zero. Don't
the credit will be posted before you file Form 943, thus
round entries to whole dollars.
avoiding an erroneous balance due notice from the IRS. See
Complete all three pages and sign Form 943-X on page 3.
the example below.
Staple multiple sheets in the upper-left corner.
Example—You want your overreported tax applied as
What About Penalties and Interest?
a credit to Form 943. On December 18, 2018, you discover
Generally, your correction of an underreported amount won’t
you overreported your tax on your 2017 Form 943 and want
be subject to an FTP penalty, FTD penalty, or interest if you:
to make a correction using the adjustment process. To allow
File on time (by the due date of Form 943 for the year in
the IRS enough time to process the credit, you file Form
which you discover the error),
943-X on January 4, 2019, and take the credit on your 2019
Pay the amount shown on line 18 by the time you file
Form 943.
Form 943-X,
Enter the date you discovered the error, and
Specific Instructions:
Explain in detail the grounds and facts relied on to support
the correction.
Part 1: Select ONLY One Process
No correction will be eligible for interest-free treatment if
any of the following apply.
Because Form 943-X may be used to file either an adjusted
The amounts underreported relate to an issue that was
employment tax return or a claim for refund or abatement,
raised in an examination of a prior period.
you must check one box on either line 1 or line 2. Don’t
You knowingly underreported your employment tax
check both boxes.
liability.
You received a notice and demand for payment.
1. Adjusted Employment Tax Return
You received a notice of determination under section
Check the box on line 1 if you’re correcting underreported
7436.
amounts or overreported amounts and you would like to use
If you receive a notice about a penalty after you file this
the adjustment process to correct the errors.
return, reply to the notice with an explanation and we will
If you’re correcting both underreported amounts and
determine if you meet reasonable-cause criteria. Don’t attach
overreported amounts on this form, you must check this box.
an explanation when you file your return.
If you check this box, any negative amount shown on line 18
Overview of the Process
will be applied as a credit (tax deposit) to your Form 943 for
the year in which you’re filing this form. See
Example—You
To correct a previously filed Form 943, use Form 943-X to file
want your overreported tax applied as a credit to Form
943,
either an adjusted employment tax return or a claim for
earlier.
refund or abatement. The adjustment process and the claim
If you owe tax. Pay the amount shown on line 18 by the
process are outlined below.
time you file Form 943-X. Generally, you won’t be charged
If you underreported the tax. If you underreported the
tax on a previously filed Form 943, check the box on line 1
-5-
Instructions for Form 943-X (Rev. 2-2018)

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

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