Instructions For Form 943-X (Page 4 of 13) in pdf

How Should You Complete Form

on April 15 of the succeeding calendar year if filed before

that date.

943-X?

Example. You filed your 2010 Form 943 on January

27, 2011, and payments were timely made. The IRS

treats the return as if it were filed on April 15, 2011. On

Use a Separate Form 943-X for Each Year

January 22, 2014, you discover that you overreported

You Are Correcting

social security and Medicare wages on that form by

Use a separate Form 943-X for each Form 943 that you

$10,000. To correct the error, you must file Form 943-X

are correcting. For example, if you found errors on your

by April 15, 2014, which is the end of the period of

Forms 943 for 2010 and 2011, file one Form 943-X to

limitations, and use the claim process.

correct the 2010 Form 943. File a second Form 943-X to

If you file Form 943-X to correct overreported

correct the 2011 Form 943.

amounts in the last 90 days of a period of

EIN, Name, and Address

limitations (after January 15, 2014, in the example

CAUTION

above), you must use the claim process. You cannot use

Enter your EIN, name, and address in the spaces

the adjustment process. If you are also correcting

provided. Also enter your name and EIN on the top of

underreported amounts, you must file another Form

pages 2 and 3, and on any attachments. If your address

943-X to correct the underreported amounts using the

has changed since you filed your Form 943, enter the

adjustment process and pay any tax due.

corrected information and the IRS will update your

address of record.

Where Should You File Form 943-X?

Return You Are Correcting

Send your completed Form 943-X to the Internal

Enter the calendar year of the Form 943 you are

Revenue Service Center shown below.

correcting in the box at the top of page 1. Enter the

calendar year on pages 2 and 3, and on any

IF you are in . . .

THEN use this address . . .

attachments. Be sure to write your name, EIN, Form

Special filing addresses for

943-X, and calendar year on the top of any attachment.

exempt organizations; federal,

Department of the Treasury

Enter the Date You Discovered Errors

state, and local governmental

Internal Revenue Service

entities; and Indian tribal

You must enter the date you discovered errors. If you

Ogden, UT 84201-0008

governmental entities;

are reporting several errors that you discovered at

regardless of location

different times, enter the earliest date you discovered

them here. You discover an error when you have enough

Connecticut, Delaware,

information to be able to correct it. Report any

District of Columbia, Georgia,

subsequent dates and related errors on line 21.

Illinois, Indiana, Kentucky,

Maine, Maryland,

Must You Make an Entry on Each Line?

Massachusetts, Michigan,

Department of the Treasury

New Hampshire, New Jersey,

Internal Revenue Service

You must provide all of the information requested at the

New York, North Carolina,

Cincinnati, OH 45999-0008

top of page 1 of Form 943-X. You must check one box

Ohio, Pennsylvania, Rhode

(but not both) in Part 1. You must check the box on line 3

Island, South Carolina,

and any boxes that apply on lines 4 and 5. In Part 3, if

Tennessee, Vermont, Virginia,

any line does not apply, leave it blank. Complete Parts 4

West Virginia, Wisconsin

and 5 as instructed.

Alabama, Alaska, Arizona,

How Should You Report Negative Amounts?

Arkansas, California,

Form 943-X uses negative numbers to show reductions

Colorado, Florida, Hawaii,

in tax (credits) and positive numbers to show additional

Idaho, Iowa, Kansas,

Louisiana, Minnesota,

Department of the Treasury

tax (amounts you owe).

Mississippi, Missouri,

Internal Revenue Service

When reporting a negative amount in columns 3 and

Montana, Nebraska, Nevada,

Ogden, UT 84201-0008

4, use a minus sign instead of parentheses. For example,

New Mexico, North Dakota,

enter “-10.59” instead of “(10.59).” However, if you are

Oklahoma, Oregon, South

completing the return on your computer and your

Dakota, Texas, Utah,

software only allows you to use parentheses to report

Washington, Wyoming

negative amounts, you may use them.

Internal Revenue Service

No legal residence or principal

How Should You Make Entries on Form

P.O. Box 409101

place of business in any state

Ogden, UT 84409

943-X?

You can help the IRS process Form 943-X timely and

accurately if you follow these guidelines.

•

Type or print your entries.

•

Use Courier font (if possible) for all typed or

computer-generated entries.

•

Omit dollar signs. You may use commas and decimal

points, if desired. Enter dollar amounts to the left of any

preprinted decimal point and cents to the right of it.

•

Always show an amount for cents. Do not round

entries to whole dollars.

-3-

Instructions for Form 943-X

Instructions For Form 943-X Page 4

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