Department of the Treasury
Instructions for Form 943-X
Internal Revenue Service
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
underreported amounts only and a second Form 943-X
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
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
Form 943-X will replace Form 843, Claim for Refund or
Request for Abatement, for employers to request a refund or
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
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
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
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
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.
file Form 943-X separately. Do not file Form 943-X with Form
See also How Can You Order Forms and Publications from
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.
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