Instructions For Form 943-X - 2009 (Page 8 of 9) in pdf

•

Difference (amount of the error)

•

How Can You Order Forms and

Cause of the error

You may report the information in paragraph form. The

Publications from the IRS?

following paragraph is an example.

“The $1,000 difference shown in column 3 of lines 6 and 7

was discovered on May 15, 2009 during an internal audit. We

Call the IRS at 1-800-829-3676.

discovered that we included $1,000 of wages for one of the

employees twice. This correction removes the reported wages

that were never paid.”

Visit the IRS website at

For corrections shown on lines 10 through 12, explain why

the correction was necessary and attach any notice you

received from the IRS.

Additional Information

Part 5. Sign Here

You may find the following products helpful when using Form

You must complete all three pages of Form 943-X and sign it on

943-X.

page 3. If you do not sign, processing of Form 943-X will be

•

Form W-2, Wage and Tax Statement

delayed.

•

Form W-3, Transmittal of Wage and Tax Statements

Who must sign the Form 943-X? Form 943-X must be

•

Instructions for Forms W-2 and W-3

signed by one of the following:

•

Form W-2AS, American Samoa Wage and Tax Statement

•

Sole proprietorship — The individual who owns the

•

Form W-2CM, Wage and Tax Statement (Northern Mariana

business.

Islands)

•

Corporation (including an LLC treated as a

•

Form W-2GU, Guam Wage and Tax Statement

corporation) — The president, vice president, or other principal

•

Form W-2VI, U.S. Virgin Islands Wage and Tax Statement

officer duly authorized to act.

•

Form W-3SS, Transmittal of Wage and Tax Statements

•

Partnership (including an LLC treated as a partnership)

•

Instructions for Forms W-2AS, W-2GU, W-2VI, and Form

or unincorporated organization — A responsible and duly

W-3SS

authorized member or officer having knowledge of its affairs.

•

Form W-2c, Corrected Wage and Tax Statement

•

Single member limited liability company (LLC) treated as

•

Form W-3c, Transmittal of Corrected Wage and Tax

a disregarded entity for federal income tax purposes — The

Statements

owner of the limited liability company (LLC) or a principal officer

•

Form 943-A, Agricultural Employer’s Record of Federal Tax

duly authorized to act.

Liability

•

Trust or estate — The fiduciary.

•

Instructions for Forms W-2c and W-3c

•

A duly authorized agent of the taxpayer may also sign Form

Instructions for Form 843

•

943-X if a valid power of attorney has been filed.

Instructions for Form 943

•

Alternative signature method. Corporate officers or duly

Pub. 15 (Circular E), Employer’s Tax Guide

•

authorized agents may sign Form 943-X by rubber stamp,

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

•

mechanical device, or computer software program. For details

Pub. 80 (Circular SS), Federal Tax Guide for Employers in

and required documentation, see Rev. Proc. 2005-39. You can

the U.S. Virgin Islands, Guam, American Samoa, and the

find Rev. Proc. 2005-39, 2005-28 I.R.B. 82 at

Commonwealth of the Northern Mariana Islands

•

Pub. 966, The Secure Way to Pay Your Federal Taxes

Paid Preparer’s Use Only

Paperwork Reduction Act Notice We ask for the information

You must complete this section if you were paid to prepare

on Form 943-X to carry out the Internal Revenue laws of the

Form 943-X and are not an employee of the filing entity. Give

United States. You are required to give us the information. We

the employer the return to file with the IRS and include a copy

need it to ensure that you are complying with these laws and to

of the return for the employer’s records. Paid preparers must

allow us to figure and collect the right amount of tax.

sign Form 943 – X with a manual signature.

You are not required to provide the information requested on

If you are a paid preparer, write your SSN or your Preparer

a form that is subject to the Paperwork Reduction Act unless

Tax Identification Number (PTIN) in the space provided. Include

the form displays a valid OMB control number. Books and

your complete address. If you work for a firm, write the firm’s

records relating to a form or its instructions must be retained as

name and the EIN of the firm. You can apply for a PTIN using

long as their contents may become material in the

Form W-7P, Application for Preparer Tax Identification Number.

administration of any Internal Revenue law. Generally, tax

You cannot use your PTIN in place of the EIN of the tax

returns and return information are confidential, as required by

preparation firm.

Code section 6103.

Generally, you are not required to complete this section if

The time needed to complete and file Form 943-X will vary

you are filing the return as a reporting agent and have a valid

depending on individual circumstances. The estimated average

Form 8655, Reporting Agent Authorization, on file with the IRS.

time is:

However, a reporting agent must complete this section if the

reporting agent offered legal advice, for example, advising the

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .

14 hr., 6 min.

Learning about the law or the form . . . . . . . . . . . . .

52 min.

client on determining whether its workers are employees or

Preparing and sending the form to the IRS . . . . . . . .

2 hr., 20 min.

independent contractors for federal tax purposes.

If you have comments concerning the accuracy of this time

estimate or suggestions for making this form simpler, we would

be happy to hear from you. You can write to the IRS at the

address shown in the Privacy Act and Paperwork Reduction Act

Notice in the Instructions for Form 943.

-8-

Instructions For Form 943-X - 2009 Page 8

Related Articles

Related forms

Related Categories