Instructions For Form 943-X (Page 11 of 13) in pdf

Payment methods. You may pay the amount you owe

Enter in column 2 on line 16b the number of

assistance eligible individuals provided COBRA premium

on line 18 electronically using the Electronic Federal Tax

assistance originally reported on line 11b of Form 943,

Payment System (EFTPS), by credit card, debit card, or

(line 13b for years ending before January 1, 2011).

by a check or money order.

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The preferred method of payment is EFTPS. For more

Lines 16c and 16d apply only for corrections to

information, visit , call EFTPS Customer

the 2010 Form 943.

Service at 1-800-555-4477 toll free, or see Pub. 966, The

CAUTION

Secure Way to Pay Your Federal Taxes.

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To pay by credit or debit card, visit the IRS website

16c. Number of qualified employees paid

exempt wages March 19–31, 2010

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If you pay by check or money order, make it payable to

Enter on line 16c (column 1) the corrected number of

“United States Treasury.” On your check or money order,

qualified employees paid wages March 19–31, 2010, to

be sure to write your EIN, “Form 943-X,” and the year

which you applied the social security tax exemption.

corrected.

Enter on line 16c (column 2) the number of qualified

You do not have to pay if the amount you owe is less

employees originally reported on line 13c of the

than $1.

previously filed 2010 Form 943. If you are not correcting

Previously assessed FTD penalty. If line 18 reflects

line 13c of the previously filed 2010 Form 943 and are

overreported tax and the IRS previously assessed a

making a correction on line 16d, enter the amount from

failure-to-deposit (FTD) penalty, you may be able to

line 13c of the previously filed 2010 Form 943 on line

reduce the penalty. For more information, see the Form

16c. For the definition of qualified employee, see the

943-A instructions.

instructions for line 9a, earlier.

Part 4: Explain Your Corrections for

16d. Exempt wages paid to qualified

the Calendar Year You Are Correcting

employees March 19–31, 2010

Enter the exempt wages paid March 19, 2010, through

March 31, 2010, to all qualified employees reported on

19. Correction of Both Underreported and

line 16c. For the definition of exempt wages, see the

Overreported Amounts

instructions for line 9a, earlier. Enter the corrected

amount in column 1. In column 2, enter the amount you

Check the box on line 19 if any corrections you entered

originally reported or as previously corrected. In column

on lines 6–13, 15, and 16d in column 3 reflect both

3, enter the difference between columns 1 and 2. If the

underreported and overreported amounts.

amount in column 2 is larger than the amount in column

Example. If you had an increase to social security

1, use a minus sign in column 3. Multiply the amount in

wages of $15,000 for employee A and a decrease to

column 3 by .062 and enter the result in column 4.

social security wages of $5,000 for employee B, you

However, to properly show the correction as a credit or

would enter $10,000 on line 6, column 3. That $10,000

balance due item, enter a positive number in column 3 as

represents the net change from corrections.

a negative number in column 4 or a negative number in

On line 21, you must explain the reason for both the

column 3 as a positive number in column 4.

$15,000 increase and the $5,000 decrease.

17–18. Total

20. Did You Reclassify Any Workers

Combine lines 14–16d of column 4, and enter the result

Check the box on line 20 if you reclassified any workers

on line 17. Copy the amount from line 17 on page 2 to

to be independent contractors or nonemployees. Also

line 18 on page 3.

check this box if the IRS (or you) determined that workers

Your credit. If the amount entered on line 18 is less

you treated as independent contractors or nonemployees

than zero, for example, “-115.00,” you have a credit

should be classified as employees. On line 21, give us a

because you overreported your federal employment

detailed reason why any worker was reclassified and, if

taxes.

you used section 3509 rates on lines 11–13 for any

•

If you checked the box on line 1, include this amount

worker reclassified as an employee, explain why section

on the ‘‘Total Deposits’’ line of Form 943 for the year

3509 rates apply and what rates you used.

during which you filed Form 943-X. Do not make any

Return not filed because you did not treat any

changes to your Monthly Summary of Federal Tax

workers as employees. If you did not previously file

Liability on Form 943 or on Form 943-A. The amounts

Form 943 because you mistakenly treated all workers as

reported in your Monthly Summary of Federal Tax

independent contractors or as nonemployees, file a Form

Liability or on Form 943-A should reflect your actual tax

943 for each delinquent year.

liability for the period.

On each Form 943 for which you are entitled to use

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If you checked the box on line 2, you are filing a claim

section 3509 rates:

for refund or abatement of the amount shown.

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Write “Misclassified Employees” in dark, bold letters

If your credit is less than $1, we will send a refund or

across the top margin of page 1,

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apply it only if you ask us in writing to do so.

Enter a zero on line 9 (“Total taxes after adjustments”),

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Complete the signature area, and

Amount you owe. If the amount on line 18 is a positive

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Attach a completed Form 943-X (see instructions

number, you must pay the amount you owe when you file

below).

Form 943-X. You may not use any credit that you show

on another Form 943-X to pay the amount you owe, even

On each attached Form 943-X:

•

if you filed for the amount you owe and the credit at the

Complete the top of Form 943-X, including the date

same time.

you discovered the error,

-10-

Instructions for Form 943-X

Instructions For Form 943-X Page 11

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