Instructions For Form 943-X - 2009 Page 5
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9Medicare tax. Affected employees did not give you consent to
7. Total Wages Subject to Medicare Tax
file a claim for refund for the employee share of social security
If you are correcting the taxable Medicare wages you reported
and Medicare tax, they could not be found, or would not (or
on line 4 of Form 943, enter the total corrected amount in
could not) give you a statement described on line 5b.
column 1. In column 2, enter the amount you originally reported
5d. Check the box on line 5d to certify that your overreported
or as previously corrected. In column 3, enter the difference
amount is only for federal income tax, social security tax, and
between columns 1 and 2.
Medicare tax that you did not withhold from your employees.
line 7 (column 1)
Part 3: Enter the Corrections for This
-line 7 (column 2)
line 7 (column 3)
If the amount in column 2 is larger than the
Year
amount in column 1, use a minus sign in
column 3.
Multiply the amount in column 3 by .029 (2.9% tax rate) and
What Amounts Should You Report in Part 3?
enter that result in column 4.
In columns 1 and 2 of lines 6 through 8, show amounts for all of
your employees, not just for those employees whose amounts
line 7 (column 3)
you are correcting.
x .029
If a correction that you report in column 4 includes both
line 7 (column 4)
If the amount in column 3 used a minus sign,
underreported and overreported amounts (see the instructions
also use a minus sign in column 4.
for line 16), give us details for each error on line 18.
Note. If you are correcting only the employer share of tax on a
decrease to Medicare wages, use .0145 (1.45%) when
Because special circumstances apply for lines 9 through 12
multiplying the amount in column 3. If you are correcting both
and 14, read the instructions for each line carefully before
shares of tax for some employees and only the employer share
entering amounts in the columns.
for other employees, enter the properly calculated amount in
If you previously adjusted or amended Form 943 using
column 4. Be sure to explain your calculations on line 18.
!
Form 941c, Form 943-X, Form 843, an “amended” Form
Example — Medicare wages decreased: Following
943, by filing a “supplemental” Form 943, or because of
CAUTION
Example — Social security wages decreased in the instructions
an IRS examination change, show amounts in column 2 that
for line 6, the wages that you counted twice were also taxable
include those previously reported corrections.
Medicare wages. To correct the error, figure the difference on
6. Taxable Wages Subject to Social Security
Form 943-X as shown.
Tax:
Column 1 (corrected amount)
7,000.00
If you are correcting the taxable social security wages you
Column 2 (from line 4 of Form 943)
- 9,000.00
reported on line 2 of Form 943, enter the total corrected amount
Column 3 (difference)
- 2,000.00
in column 1. In column 2, enter the amount you originally
Use the difference in column 3 to determine your tax
reported or as previously corrected. In column 3, enter the
correction.
difference between columns 1 and 2.
Column 3 (difference)
-2,000.00
line 6 (column 1)
Tax rate (2.9%)
x .029
-line 6 (column 2)
Column 4 (tax correction)
-58.00
line 6 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
Be sure to explain the reasons for this correction on line 18.
column 3.
8. Federal Income Tax Withheld
Multiply the amount in column 3 by .124 (12.4% tax rate) and
enter that result in column 4.
If you are correcting the federal income tax withheld from
wages, enter the total corrected amount in column 1. In column
line 6 (column 3)
2, enter the amount you originally reported or as previously
x .124
corrected. In column 3, enter the difference between columns 1
line 6 (column 4)
If the amount in column 3 used a minus sign,
and 2.
also use a minus sign in column 4.
Note. If you are correcting only the employer share of tax on a
line 8 (column 1)
decrease to social security wages, use .062 (6.2%) when
-line 8 (column 2)
multiplying the amount shown in column 3. If you are correcting
line 8 (column 3)
If the amount in column 2 is larger than the
both shares of tax for some employees and only the employer
amount in column 1, use a minus sign in
column 3.
share for other employees, enter the properly calculated
amount in column 4. Be sure to show your calculations on line
Copy the amount in column 3 to column 4. Include any
18.
minus sign shown in column 3.
Example — Social security wages decreased: You
You may correct federal income tax withholding errors
!
reported $9,000 as social security wages on line 2 of your 2008
for prior years if the amounts shown on Form 943 do not
Form 943. In December of 2009, you discovered that you
agree with the amounts you actually withheld, that is, an
CAUTION
included $2,000 in social security wages for one of your
administrative error. See section 9 of Pub. 51 (Circular A) for
employees twice. To correct the error, figure the difference on
more information about administrative errors.
Form 943-X as shown.
Example — Failure to withhold income tax when
required: You were required to withhold $400 of federal
Column 1 (corrected amount)
7,000.00
income tax from an employee bonus that was paid in December
Column 2 (from line 2 of Form 943)
- 9,000.00
of 2008 but you withheld nothing. You discovered the error on
Column 3 (difference)
- 2,000.00
March 15, 2009. You cannot file Form 943-X to correct your
Use the difference in column 3 to determine your tax
2008 Form 943 because the error involves a previous year and
correction.
the amount previously reported for the employee represents the
actual amount withheld from the employee during 2008.
Column 3 (difference)
-2,000.00
Example — Administrative error reporting income tax:
Tax rate (12.4%)
x .124
You had three employees. In 2008, you withheld $1,000 of
Column 4 (tax correction)
-248.00
federal income tax from employee A, $2,000 from employee B,
Be sure to explain the reasons for this correction on line 18.
and $6,000 from employee C. The total amount of federal
-5-
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