Instructions For Form 943-X - 2009 printable pdf download

Department of the Treasury

Instructions for Form 943-X

Internal Revenue Service

(January 2009)

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

Claim for Refund

Section references are to the Internal Revenue Code unless

refund or abatement and are correcting both underreported and

overreported amounts, file one Form 943-X correcting the

otherwise noted.

underreported amounts only and a second Form 943-X

What’s New?

correcting the overreported amounts.

Follow the chart on the back of Form 943-X for help in

New form. The Internal Revenue Service (IRS) has developed

choosing whether to use the adjustment process or the claim

Form 943-X, Adjusted Employer’s Annual Federal Tax Return

process.

for Agricultural Employees or Claim for Refund, to replace Form

Do not use Form 943-X to correct Form CT-1, 941, 944,

941c, Supporting Statement to Correct Information. Use Form

or Form 945. Instead, use the “X” form that corresponds

943-X to make corrections to previously filed Forms 943. Do

to those returns (Form CT-1 X, 941-X, 944-X, or Form

not attach Form 943-X to your Form 943; file Form 943-X

CAUTION

945-X).

separately.

Form 943-X will replace Form 843, Claim for Refund or

Request for Abatement, for employers to request a refund or

General Instructions:

abatement of overreported employment taxes. Continue to use

Form 843 when requesting a refund or abatement of assessed

Understanding Form 943-X

interest or penalties.

We believe you will find Form 943-X and its instructions

What Is the Purpose of Form 943-X?

easier to understand and fill out than Form 941c. At the same

time, the new form will enable the IRS to make corrections to

Use Form 943-X to correct errors on a Form 943 that you

employment taxes more accurately and efficiently. Please read

previously filed. Use Form 943-X to correct:

both the form and these instructions carefully to become

•

income tax withheld from wages;

familiar with the many changes.

•

taxable social security wages;

•

Background. Treasury Decision 9405 changed the process

taxable Medicare wages; and

for making interest-free adjustments to employment taxes

•

advance earned income credit (EIC) payments made to

reported on Form 943, Employer’s Annual Federal Tax Return

employees.

for Agricultural Employees, and for filing a claim for refund of

If you did not file a Form 943 for one or more years, do not

employment taxes. Treasury Decision 9405, 2008-32 I.R.B.

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

293, is available at You

See also When Should You File Form 943-X? below.

will use the revised adjustment process if you underreported

employment taxes and are making a payment, or if you

However, if you did not file Forms 943 because you

overreported employment taxes and will be applying the credit

improperly treated workers as contractors or nonemployees and

to the Form 943 year during which you file Form 943-X.

are now reclassifying them as employees, see the instructions

(However, see the CAUTION on page 2.) You will use the

for line 17 on page 7.

revised claim process if you overreported employment taxes

You have additional requirements to complete when filing

and are requesting a refund or abatement of the overreported

Form 943-X, such as certifying that you filed (or will file) all

amount.

applicable Forms W-2 and Forms W-2c. For corrections of

We use the terms “correct” and “corrections” on Form 943-X

overreported federal income tax, social security or Medicare

and in these instructions to include interest-free adjustments

tax, you must make any certifications that apply to your

under sections 6205 and 6413 and claims for refund and

situation.

abatement under sections 6402, 6414, and 6404.

Be sure to give us a detailed explanation on line 18 for each

If you have comments or suggestions for improving Form

correction that you show on Form 943-X.

943-X or these instructions, we would be happy to hear from

Where Can You Get Help?

you. Write to the address shown in the Privacy Act and

Paperwork Reduction Act Notice in the Instructions for Form

943.

For help filing Form 943-X or for questions about federal

employment taxes and tax corrections, you can:

New process for correcting employment taxes. After

•

call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the

December 31, 2008, when you discover an error on a

hearing impaired at 1-800-829-4059),

previously filed Form 943, you must:

•

visit the IRS website at and click on

correct that error using Form 943-X,

•

“Employment Taxes,” or

file a separate Form 943-X for each Form 943 that you are

•

get Pub. 51 (Circular A), Agricultural Employer’s Tax Guide.

correcting, and

•

file Form 943-X separately. Do not file Form 943-X with Form

See also How Can You Order Forms and Publications from

943.

the IRS? on page 8.

Beginning with 2009, you will no longer be able to correct

When Should You File Form 943-X?

prior year errors using line 8 on Form 943. However, continue

using line 8 on Form 943 to report current year adjustments for

File Form 943-X when you discover an error on a previously

fractions of cents, third-party sick pay, and group-term life

filed Form 943.

insurance.

Report the correction of underreported and overreported

However, if your only errors on Form 943 relate to federal

amounts for the same year on a single Form 943-X, unless you

tax liabilities reported on your Monthly Summary of Federal Tax

are requesting a refund or abatement. If you are requesting a

Liability in Form 943 or on Form 943-A, Agricultural Employer’s

Cat. No. 20333Q

Instructions For Form 943-X - 2009

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