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

IRS Form 943-X or the "Adjusted Employer's Annual Federal Tax Return For Agricultural Employees Or Claim For Refund" is a form issued by the U.S. Department of the Treasury - Internal Revenue Service.

The form was last revised in February 1, 2018 and is available for digital filing. Download an up-to-date IRS Form 943-X in PDF-format down below or look it up on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

Step-by-step Form 943-X instructions can be downloaded by clicking this link.

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943-X:
Adjusted Employer’s Annual Federal Tax Return for Agricultural
Form
Employees or Claim for Refund
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0035
Return You’re Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade Name (if any)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
/
/
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Type or print within
the boxes. You MUST complete all three pages. Don’t attach this form to Form 943 unless you’re reclassifying workers; see the
instructions for line 20.
Select ONLY one process. See page 4 for additional guidance.
Part 1:
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to
use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported amounts on this
form. The amount shown on line 18, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement
of the amount shown on line 18. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.
Note. If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be
used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you're claiming a refund or abatement of overreported employment taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social
security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that
he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a refund claim for the employee’s share of social security tax and
Medicare tax; or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected)
and won’t claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
943-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/Form943X
Cat. No. 20332F
943-X:
Adjusted Employer’s Annual Federal Tax Return for Agricultural
Form
Employees or Claim for Refund
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-0035
Return You’re Correcting ...
Employer identification number
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade Name (if any)
Address
Number
Street
Suite or room number
Enter the date you discovered errors:
/
/
City
State
ZIP code
(MM / DD / YYYY)
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 943, Employer’s Annual
Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Type or print within
the boxes. You MUST complete all three pages. Don’t attach this form to Form 943 unless you’re reclassifying workers; see the
instructions for line 20.
Select ONLY one process. See page 4 for additional guidance.
Part 1:
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to
use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported amounts on this
form. The amount shown on line 18, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement
of the amount shown on line 18. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.
Note. If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be
used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you're claiming a refund or abatement of overreported employment taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social
security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that
he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a refund claim for the employee’s share of social security tax and
Medicare tax; or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected)
and won’t claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
943-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/Form943X
Cat. No. 20332F
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.
Column 2
Column 3
Column 4
Column 1
Total corrected
Amount originally reported
Difference (If this amount
=
amount (for ALL
or as previously corrected
is a negative number, use
employees)
(for ALL employees)
a minus sign.)
Tax correction
6.
Total wages subject to social
=
.
.
.
× 0.124* =
.
security tax (Form 943, line 2)
*If you’re correcting your employer share only, use 0.062. See instructions.
7.
Total wages subject to
=
.
.
.
× 0.029* =
.
Medicare tax (Form 943, line 4)
*If you’re correcting your employer share only, use 0.0145. See instructions.
8.
Total wages subject to
=
.
.
.
× 0.009* =
.
Additional Medicare Tax
withholding (Form 943, line 6)
*Certain wages reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.
Federal income tax withheld
9.
=
Copy Column
.
.
.
.
3 here
(Form 943, line 8)
10.
Tax adjustments (Form 943,
=
See
.
.
.
.
instructions
line 10)
Qualified small business payroll
11.
=
See
.
.
.
.
tax credit for increasing research
instructions
activities (Form 943 line 12; you
must attach Form 8974)
12.
Special addition to wages for
=
See
.
.
.
.
instructions
federal income tax
13.
Special addition to wages for
=
See
.
.
.
.
instructions
social security taxes
14.
Special addition to wages for
=
See
.
.
.
.
instructions
Medicare taxes
Special addition to wages for
15.
=
See
.
.
.
.
instructions
Additional Medicare Tax
16.
Subtotal. Combine the amounts on lines 6–15 of Column 4
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17 a. COBRA premium assistance
=
See
payments (see instructions)
.
.
.
.
instructions
17b. Number of individuals
=
provided COBRA premium
assistance (see instructions)
18.
Total. Combine the amounts on lines 16 and 17a of Column 4
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If line 18 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 943 for the tax period in which you’re filing
this form.
• If you checked line 2, this is the amount you want refunded or abated.
If line 18 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on
how to pay, see Amount you owe in the instructions.
Next
2
943-X
Page
Form
(Rev. 2-2018)
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 4:
Explain your corrections for the calendar year you’re correcting.
Check here if any corrections you entered on a line include both underreported and overreported amounts.
19.
Explain both your underreported and overreported amounts on line 21.
20.
Check here if any corrections involve reclassified workers. Explain on line 21.
21.
You must give us a detailed explanation for how you determined your corrections. See the instructions.
Part 5:
Sign here. You must complete all three pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 943 and that I have examined this adjusted return or claim, including accompanying
schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is
based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
Date
/
/
Best daytime phone
Paid Preparer Use Only
Check if you’re self-employed .
.
.
.
.
.
.
.
Preparer’s name
PTIN
Preparer’s signature
Date
/
/
Firm’s name (or yours if
EIN
self-employed)
Address
Phone
City
State
ZIP code
3
943-X
Page
Form
(Rev. 2-2018)
Form 943-X: Which process should you use?
Type of errors
you’re
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 18 by the time you file Form 943-X.
If you’re filing Form 943-X
Overreported
The process you
Choose either the adjustment process or the claim
MORE THAN 90 days before
amounts
use depends on
process to correct the overreported amounts.
ONLY
when you file
the period of limitations on
Choose the adjustment process if you want
Form 943-X.
credit or refund for Form
the amount shown on line 18 credited to your
943 expires . . .
Form 943 for the period in which you file Form
943-X. Check the box on line 1.
OR
Choose the claim process if you want the
amount shown on line 18 refunded to you or
abated. Check the box on line 2.
If you’re filing Form 943-X
You must use the claim process to correct the
WITHIN 90 days of the expiration
overreported amounts. Check the box on line 2.
of the period of limitations on
credit or refund for Form 943 . . .
BOTH
The process you
If you’re filing Form 943-X
Choose either the adjustment process or both
MORE THAN 90 days before
underreported
use depends on
the adjustment process and the claim process
and
when you file
the period of limitations on
when you correct both underreported and
overreported
Form 943-X.
credit or refund for Form
overreported amounts.
amounts
943 expires . . .
Choose the adjustment process if combining
your underreported amounts and overreported
amounts results in a balance due or creates a
credit that you want applied to Form 943.
• File one Form 943-X, and
• Check the box on line 1 and follow the
instructions on line 18.
OR
Choose both the adjustment process and the
claim process if you want the overreported
amount refunded to you.
File two separate forms.
1. For the adjustment process, file one Form
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 by the time you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
If you’re filing Form 943-X
You must use both the adjustment process
WITHIN 90 days of the
and claim process.
expiration of the period of
File two separate forms:
limitations on credit or
1. For the adjustment process, file one Form
refund for Form 943 . . .
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 by the time you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
4
943-X
Page
Form
(Rev. 2-2018)

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

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