Form 943-A - Agricultural Employer'S Record Of Federal Tax Liability Page 4
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Form 943-A (Rev. 10-2017)
Page
Correcting Previously Reported Tax Liability
1. You have a tax decrease.
2. You were assessed an FTD penalty.
Semiweekly schedule depositors. If you have been assessed an
FTD penalty and you made an error on Form 943-A and the
File your amended Form 943-A with Form 943-X. The total liability
correction won't change the total liability you reported on Form
reported on your amended Form 943-A must equal the corrected
943-A, you may be able to reduce your penalty by filing an
amount of tax reported on Form 943-X. If your penalty is decreased,
amended Form 943-A.
the IRS will include the penalty decrease with your tax decrease.
Example. You reported a tax liability of $3,000 on January 1.
Tax increase—Form 943-X filed timely. If you're filing a timely
However, the liability was actually for March. Prepare an amended
Form 943-X showing a tax increase, don't file an amended Form
Form 943-A showing the $3,000 liability on March 1. Also, you must
943-A, unless you were assessed an FTD penalty caused by an
enter the liabilities previously reported for the year that didn't
incorrect, incomplete, or missing Form 943-A. Don't include the tax
change. Write “Amended” at the top of Form 943-A. The IRS will
increase reported on Form 943-X on an amended Form 943-A you
refigure the penalty and notify you of any change in the penalty.
file.
Monthly schedule depositors. You can file Form 943-A if you have
Tax increase—Form 943-X filed late. If you owe tax and are filing
been assessed an FTD penalty and you made an error on the
Form 943-X late, that is, after the due date for Form 943 for the year
monthly tax liability section of Form 943. When completing Form
in which you discovered the error, you must file an amended Form
943-A for this situation, only enter the monthly totals. The daily
943-A with the Form 943-X. Otherwise, the IRS may assess an
entries aren't required.
“averaged” FTD penalty.
Where to file. File your amended Form 943-A, or, for monthly
The total tax reported on line M of Form 943-A must match the
schedule depositors, your original Form 943-A at the address
corrected tax after adjustments and credits (Form 943, line 13 (line
provided in the penalty notice you received. If you're filing an
11 for calendar years 2013–2016)), combined with any correction
amended Form 943-A, you don't have to submit your original
reported on Form 943-X, line 15 for the year, less any previous
Form 943-A.
abatements and interest-free tax assessments.
Form 943-X
Note: Form 943-X, line 15, which is referenced above, will change
to line 16 on the February 2018 revision of Form 943-X.
You may need to file an amended Form 943-A with Form 943-X to
avoid or reduce an FTD penalty.
Tax decrease. If you're filing Form 943-X, you can file an amended
Form 943-A with Form 943-X if both of the following apply.
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