Instructions For Form 943-X - 2009 (Page 2 of 9) in pdf

Record of Federal Tax Liability, do not file Form 943-X. For

Form 943 was filed or 2 years from the date you paid the tax

more information about correcting federal tax liabilities reported

reported on Form 943, whichever is later. You may correct

on your Monthly Summary of Federal Tax Liability in Form 943

underreported taxes on a previously filed Form 943 if you file

or on Form 943-A, see the instructions for Form 943-A.

Form 943-X within 3 years of the date the Form 943 was filed.

We call each of these time frames a “period of limitations.” For

Due dates. The due date for filing Form 943-X to qualify for

purposes of the period of limitations, Form 943 is considered

interest-free adjustments for underpayments or overpayments

filed on April 15 of the succeeding calendar year if filed before

depends on when you discover an error and if you

that date.

underreported or overreported tax. If you underreported tax,

see Underreported tax below. For overreported amounts, you

Example: You filed your 2007 Form 943 on January 27,

may choose to either make an interest-free adjustment or file a

2008 and payments were timely made. (The IRS treats the

claim for refund or abatement. If you are correcting

return as if it were filed on April 15, 2008.) On January 20,

overreported amounts, see Overreported tax — credit and

2011, you discover that you overreported social security and

Overreported tax — claim below.

Medicare wages on that form by $10,000. To correct the error,

you must file Form 943-X by April 15, 2011, which is the end of

If any due date falls on a Saturday, Sunday, or legal holiday,

the period of limitations, and use the claim process.

you may file Form 943-X on the next business day. If we

receive Form 943-X after the due date, we will treat Form 943-X

If you file Form 943-X to correct overreported amounts

as filed on time if the envelope containing Form 943-X is

in the last 90 days of a period of limitations (after

properly addressed, contains sufficient postage, and is

January 15, 2011 in the example above), you must use

CAUTION

postmarked by the U.S. Postal Service on or before the due

the claim process. You cannot use the adjustment process. If

date, or sent by an IRS-designated private delivery service on

you are also correcting underreported amounts, you must use

or before the due date. If you do not follow these guidelines, we

the adjustment process to file another Form 943-X to correct

will consider Form 943-X filed when it is actually received. See

the underreported amounts only and pay any tax due.

Pub. 51 (Circular A) for more information on IRS-designated

private delivery services.

Where Should You File Form 943-X?

Underreported tax. If you are correcting underreported tax,

Send your completed Form 943-X to the Internal Revenue

you must file Form 943-X by the due date of the return for the

Service Center shown below.

return period in which you discovered the error. When you

discover that you underreported tax on a previously filed Form

IF you are in . . . . . . .

THEN use this address . . .

943, file Form 943-X no later than January 31 of the following

year. Pay the amount you owe when you file. Filing and paying

Special filing addresses for

exempt organizations; federal,

on time will generally ensure that your correction is interest free

Department of the Treasury

state, and local governmental

and not subject to failure-to-pay or failure-to-deposit penalties.

Internal Revenue Service

entities; and Indian tribal

See What About Penalties and Interest? on page 3.

Ogden, UT 84201-0008

governmental entities; regardless

Example — You owe tax: On February 11, 2009, you

of location

discover that you underreported $1,000 of social security and

Connecticut, Delaware, District of

Medicare wages on your 2008 Form 943. File Form 943-X and

Columbia, Georgia, Illinois,

pay the amount you owe by January 31, 2010 because you

Indiana, Kentucky, Maine,

discovered the error in 2009 and January 31, 2010 is the due

Maryland, Massachusetts,

date for that year. If you file Form 943-X before January 31,

Department of the Treasury

Michigan, New Hampshire, New

2010, pay the amount you owe when you file.

Internal Revenue Service

Jersey, New York, North Carolina,

Cincinnati, OH 45999-0008

Overreported tax — credit. If you overreported tax and

Ohio, Pennsylvania, Rhode

choose to apply the credit to Form 943, file Form 943-X soon

Island, South Carolina,

after you discovered the error but more than 90 days before the

Tennessee, Vermont, Virginia,

period of limitations on credit or refund for Form 943 expires.

West Virginia, Wisconsin

See Is There a Deadline for Filing Form 943-X? below.

Alabama, Alaska, Arizona,

Example — You want your credit applied to Form 943:

Arkansas, California, Colorado,

You filed and paid your 2008 Form 943 on January 30, 2009.

Florida, Hawaii, Idaho, Iowa,

On May 1, 2009, you discover that you overreported tax on your

Kansas, Louisiana, Minnesota,

Department of the Treasury

2008 Form 943. You file Form 943-X on June 1, 2009. IRS

Mississippi, Missouri, Montana,

Internal Revenue Service

treats your credit as a tax deposit made on January 1, 2009.

Nebraska, Nevada, New Mexico,

Ogden, UT 84201-0008

When you file your 2009 Form 943, include the amount from

North Dakota, Oklahoma, Oregon,

line 15 of Form 943-X on line 12 “Total deposits”) of your 2009

South Dakota, Texas, Utah,

Form 943.

Washington, Wyoming

Overreported tax — claim. If you overreported tax, you may

Internal Revenue Service

No legal residence or principal

choose to file a claim for refund or abatement on Form 943-X

P.O. Box 409101

place of business in any state

any time before the period of limitations on credit or refund

Ogden, UT 84409

expires. (If you need to correct any underreported amounts,

you must file another Form 943-X reporting only corrections to

the underreported amounts.) See Is There a Deadline for Filing

How Should You Complete Form 943-X?

Form 943-X? below.

If you discovered an error on or before December 31,

Use One Form 943-X for Each Year You Are

TIP

2008 but did not report it as a line adjustment on Form

Correcting

943 for any year ended before 2009 and did not file a

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

claim (Form 843), you may use Form 943-X to correct the error.

correcting. For example, if you found errors on your Forms 943

File Form 943-X for the year in which you made the error.

for 2007 and 2008, file one Form 943-X to correct the 2007

Form 943. File a second Form 943-X to correct the 2008 Form

Is There a Deadline for Filing Form

943.

943-X?

EIN, Name, and Address

Generally, you may correct overreported taxes on a previously

Enter your EIN, name, and address in the spaces provided.

filed Form 943 if you file Form 943 – X within 3 years of the date

Also enter your name and EIN on the top of pages 2 and 3, and

-2-

Instructions For Form 943-X - 2009 Page 2

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