Instructions For Form 943-X - 2009 Page 6
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9income tax you withheld was $9,000. You mistakenly reported
10–12. Special Additions to Wages for Federal
$6,000 on line 6 of your 2008 Form 943. You discovered the
Income Tax, Social Security Tax, and Medicare
error on February 17, 2009. This is an example of an
Tax
administrative error that may be corrected in a later calendar
Section 3509 provides special rates for the employee share of
year because the amount actually withheld from employees’
social security and Medicare taxes and income tax withholding
wages differs from the amount reported on Form 943. Use
when workers are reclassified as employees in certain
Form 943-X to correct the error. Enter $9,000 in column 1 and
circumstances. The applicable rate depends on whether you
$6,000 in column 2. Subtract the amount in column 2 from the
filed required information returns. An employer cannot recover
amount in column 1.
any tax paid under this provision from the employees. The full
employer share of social security and Medicare tax is due for all
Column 1 (corrected amount)
9,000.00
reclassifications.
Column 2 (from line 6 of Form 943)
- 6,000.00
Column 3 (difference)
3,000.00
Note. Section 3509 rates are not available if you intentionally
disregarded the requirements to withhold taxes from the
Report the 3,000.00 as a tax correction in column 4.
employee, or if you withheld income tax but did not withhold
social security and Medicare tax. Section 3509 rates are also
Be sure to explain the reasons for this correction on line 18.
not available for certain statutory employees.
9. Tax Adjustments
On lines 10, 11, and 12 enter only corrections to wages
Do not enter an amount on line 9 unless you need to correct
resulting from reclassifying certain workers as employees when
any current year adjustments reported on line 8 of a previously
section 3509 rates are used to calculate the taxes.
filed Form 943. Amounts reported on line 9 reflect corrections of
Unlike other lines on Form 943-X, enter in column 1 only the
amounts misstated on line 8 of Form 943. See Example —
corrected wages for workers being reclassified, not the amount
Adjustment for third-party sick pay underreported below.
paid to ALL employees. Enter previously reported wages to
reclassified employees (if any) in column 2. To get the amount
Enter the corrected amount for tax adjustments in column 1.
for column 4, use the applicable section 3509 rates. The tax
Enter the originally reported or previously corrected amount
correction in column 4 will be a positive number if you increased
from line 8 of Form 943 in column 2. In column 3, enter the
the amount of wages you previously reported. See the
difference between columns 1 and 2.
instructions for line 17 for more information.
line 9 (column 1)
If you misreported the taxes from worker reclassification
-line 9 (column 2)
TIP
on line 8 on a pre-2009 Form 943, you may adjust the
line 9 (column 3)
If the amount in column 2 is larger than the
taxes using lines 10 through 12 of Form 943-X. Be sure
amount in column 1, use a minus sign in
to complete all of the columns and provide a detailed
column 3.
explanation on line 18.
You may need to report negative numbers in any
13. Subtotal
TIP
column. Make sure that the difference you enter in
Combine the amounts on lines 6 through 12 of column 4.
column 3 accurately represents the change to
adjustments originally reported or previously corrected on line 8
Example: You entered “-500” in column 4 of line 6,
of Form 943.
“-100.00” in column 4 of line 7, and “1,400.00” in column 4 of
line 9. Combine these amounts and enter “800.00” in column 4
Copy the amount in column 3 to column 4. Include any
of line 13.
minus sign shown in column 3.
On line 18, describe what you misreported on Form 943. Tell
Line 6
-500.00
us if your adjustment is for fractions of cents, third-party sick
Line 7
-100.00
pay, or group-term life insurance.
Line 9
+1,400.00
Example — Adjustment for third-party sick pay
Line 13
800.00
underreported: You reported $6,900 (shown as “-6,900.00”)
as a third-party sick pay adjustment (reduction to tax) on line 8
14. Advance Earned Income Credit (EIC)
of your 2008 Form 943. Your third-party sick pay adjustment
Payments Made to Employees
should have been $9,600 (shown as “-9,600.00”) because your
If you are correcting the advance earned income credit (EIC)
third-party sick pay payer withheld that amount of social
payments made to your employees that you reported on line 10
security and Medicare taxes from your employees. You
of Form 943, enter the total corrected amount for ALL
discovered the error in April of 2009. To correct the error, figure
employees in column 1. In column 2, enter the amount you
the difference on Form 943-X as shown.
originally reported or as previously corrected. In column 3, enter
the difference between columns 1 and 2.
Column 1 (corrected amount)
-9,600.00
Column 2 (from line 8 of Form 943)
- (6,900.00)
line 14 (column 1)
Column 3 (difference)
-2,700.00
-line 14 (column 2)
Here is how you would enter the numbers on Form 943-X.
line 14 (column 3)
If the amount in column 2 is larger than
the amount in column 1, use a minus sign
Column 1
Column 2
Column 3
in column 3.
(corrected amount)
(from line 8, Form 943)
(difference)
Copy the amount in column 3 to column 4. However, to
-9,600.00
-6,900.00
-2,700.00
!
properly show the correction as a credit or balance due
Report “-2,700.00” as your correction in column 4.
item, enter a positive number in column 3 as a negative
CAUTION
number in column 4 or a negative number in column 3 as a
In this example, you are claiming a credit for $2,700 in
positive number in column 4. Remember, negative amounts in
overreported tax for your 2008 Form 943. Always enter the
column 4 represent credits and positive amounts in column 4
same amount in column 4 (including any minus sign) that you
represent additional tax.
enter in column 3.
Examples: If line 14, column 3 shows “560.00,” enter
Be sure to explain the reasons for this correction on line 18.
“-560.00” in column 4.
If line 14, column 3 shows “-990.00,” enter “990.00” in
Only use line 9 to correct adjustments for fractions of
!
column 4.
cents, third-party sick pay, or group-term life insurance
previously reported. File a separate Form 943-X for
Example — Advance EIC payments increased: You filed
CAUTION
each year being corrected.
your 2008 Form 943 reporting zero (line left blank) on line 10.
-6-
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