Instructions For Form 943-X printable pdf download

Department of the Treasury

Instructions for Form 943-X

Internal Revenue Service

(Rev. March 2010)

Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or

Claim for Refund

Section references are to the Internal Revenue Code unless

using line 8 on Form 943 to report current year adjustments for

fractions of cents, third-party sick pay, and group-term life

otherwise noted.

insurance.

What’s New?

Report the correction of underreported and overreported

amounts for the same year on a single Form 943-X, unless you

COBRA premium assistance payments credit. Employers

are requesting a refund or abatement. If you are requesting a

who make COBRA premium assistance payments for

refund or abatement and are correcting both underreported and

assistance eligible individuals are allowed a credit for the

overreported amounts, file one Form 943-X correcting the

payments on Form 943. Any errors discovered on previously

underreported amounts only and a second Form 943-X

filed Forms 943 for this credit or for the number of individuals

correcting the overreported amounts.

provided COBRA premium assistance are corrected on Form

Follow the chart on the back of Form 943-X for help in

943-X. See instructions for lines 15a and 15b on page 7.

choosing whether to use the adjustment process or the claim

New form. The Internal Revenue Service (IRS) has developed

process.

Form 943-X, Adjusted Employer’s Annual Federal Tax Return

Do not use Form 943-X to correct Form CT-1, 941, 944,

for Agricultural Employees or Claim for Refund, to replace Form

or Form 945. Instead, use the “X” form that corresponds

941c, Supporting Statement to Correct Information. Use Form

to those returns (Form CT-1 X, 941-X, 944-X, or Form

943-X to make corrections to previously filed Forms 943. Do

CAUTION

945-X).

not attach Form 943-X to your Form 943; file Form 943-X

separately.

Form 943-X replaces Form 843, Claim for Refund or

General Instructions:

Request for Abatement, for employers to request a refund or

abatement of overreported employment taxes. Continue to use

Understanding Form 943-X

Form 843 when requesting a refund or abatement of assessed

interest or penalties.

What Is the Purpose of Form 943-X?

We believe you will find Form 943-X and its instructions

easier to understand and fill out than Form 941c. At the same

Use Form 943-X to correct errors on a Form 943 that you

time, the new form will enable the IRS to make corrections to

previously filed. Use Form 943-X to correct:

employment taxes more accurately and efficiently. Please read

•

Income tax withheld from wages,

both the form and these instructions carefully to become

•

Taxable social security wages,

familiar with the many changes.

•

Taxable Medicare wages,

Background. Treasury Decision 9405 changed the process

•

Advance earned income credit (EIC) payments made to

for making interest-free adjustments to employment taxes

employees, and

reported on Form 943, Employer’s Annual Federal Tax Return

•

Credits for COBRA premium assistance payments.

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? on page 2.

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 independent contractors or

to the Form 943 year during which you file Form 943-X.

nonemployees and are now reclassifying them as employees,

(However, see the CAUTION on page 2.) You will use the claim

see the instructions for line 18 on page 7.

process if you overreported employment taxes and are

You have additional requirements to complete when filing

requesting a refund or abatement of the overreported amount.

Form 943-X, such as certifying that you filed (or will file) all

We use the terms “correct” and “corrections” on Form 943-X

applicable Forms W-2, Wage and Tax Statement, and Forms

and in these instructions to include interest-free adjustments

W-2c, Corrected Wage and Tax Statement. For corrections of

under sections 6205 and 6413 and claims for refund and

overreported federal income tax, social security or Medicare

abatement under sections 6402, 6414, and 6404.

tax, you must make any certifications that apply to your

situation.

If you have comments or suggestions for improving Form

943-X or these instructions, we would be happy to hear from

Be sure to give us a detailed explanation on line 19 for each

you. Write to the address shown in the Privacy Act and

correction that you show on Form 943-X.

Paperwork Reduction Act Notice at the end of these

Where Can You Get Help?

Instructions.

New process for correcting employment taxes. After

For help filing Form 943-X or for questions about federal

December 31, 2008, when you discover an error on a

previously filed Form 943, you must:

employment taxes and tax corrections, you can:

•

Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the

Correct that error using Form 943-X,

•

hearing impaired at 1-800-829-4059),

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

•

correcting, and

Visit the IRS website at and click on

•

“Employment Taxes,” or

File Form 943-X separately. Do not file Form 943-X with

•

Form 943.

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

Beginning with 2009, you will no longer be able to correct

See also How Can You Order Forms and Publications from

prior year errors using line 8 on Form 943. However, continue

the IRS? on page 9.

Cat. No. 20333Q

Instructions For Form 943-X

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