Instructions For Form 943-X
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11Form 943-X: Which process should you use?
Type of errors
you are
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 18 when you file Form 943-X.
If you are filing Form 943-X
Overreported
The process you
Choose either process to correct the
MORE THAN 90 days before
amounts
use depends on
overreported amounts.
ONLY
when you file
the period of limitations on
Choose the adjustment process if you want
Form 943-X.
credit or refund for Form
the amount shown on line 18 credited to your
943 expires . . .
Form 943 for the period in which you file Form
943-X. Check the box on line 1.
OR
Choose the claim process if you want the
amount shown on line 18 refunded to you or
abated. Check the box on line 2.
If you are filing Form 943-X
You must use the claim process to correct the
WITHIN 90 days of the
overreported amounts. Check the box on line 2.
expiration of the period of
limitations on credit or
refund for Form 943 . . .
If you are filing Form 943-X
BOTH
The process you
Choose either the adjustment process or both
underreported
MORE THAN 90 days before
use depends on
the adjustment process and the claim process
and
when you file
the period of limitations on
when you correct both underreported and
overreported
Form 943-X.
credit or refund for Form
overreported amounts.
amounts
943 expires . . .
Choose the adjustment process if you want to
offset your underreported amounts with your
overreported amounts.
• File one Form 943-X, and
• Check the box on line 1 and follow the
instructions on line 18.
OR
Choose both the adjustment process and
claim process if you want the overreported
amount refunded to you.
File two separate forms.
1. For the adjustment process, file one Form
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 when you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
If you are filing Form 943-X
You must use both the adjustment process and
WITHIN 90 days of the
claim process.
expiration of the period of
File two separate forms:
limitations on credit or
1. For the adjustment process, file one Form
refund for Form 943 . . .
943-X to correct the underreported amounts.
Check the box on line 1. Pay the amount you
owe from line 18 when you file Form 943-X.
2. For the claim process, file a second Form
943-X to correct the overreported amounts.
Check the box on line 2.
943-X
Form
(Rev. 2-2011)
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