Instructions For Form 943-X - 2015 (Page 12 of 13) in pdf

Part 5. Sign Here

contractors or as nonemployees, file a Form 943 for each

delinquent year.

You must complete all three pages of Form 943-X and sign it.

On each Form 943 for which you are entitled to use

If you do not sign it on page 3, processing of Form 943-X will

section 3509 rates, complete the following steps.

be delayed.

Write “Misclassified Employees” in bold letters across

the top margin of page 1.

Who must sign the Form 943-X? The following persons

Enter a zero on the line for “Total taxes after adjustments.”

are authorized to sign the return for each type of business

Complete the signature area.

entity.

Attach a completed Form 943-X (see instructions below).

Sole proprietorship—The individual who owns the

business.

On each attached Form 943-X, complete the following

steps.

Corporation (including limited liability company

(LLC) treated as a corporation)—The president, vice

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

president, or other principal officer duly authorized to sign.

discovered the error.

Partnership (including LLC treated as a partnership)

Enter the wage amounts on lines 11–14, column 1.

or unincorporated organization—A responsible and duly

Enter zeros on lines 11–14, column 2.

authorized partner, member, or officer having knowledge of

Complete columns 3 and 4 as instructed in Part 3.

its affairs.

Provide a detailed statement on line 20.

Single member LLC treated as a disregarded entity

Complete the signature area.

for federal income tax purposes—The owner of the LLC

If you cannot use section 3509 rates (for example,

or a principal officer duly authorized to sign.

because the workers you treated as nonemployees

Trust or estate—The fiduciary.

were certain statutory employees), file a Form 943

Form 943-X may also be signed by a duly authorized

CAUTION

for each delinquent year. Write “Misclassified Employees”

agent of the taxpayer if a valid power of attorney has been

in bold letters across the top margin of page 1 of each Form

filed.

943. Complete Form 943 using the Instructions for Form 943.

Attach a Form 943-X to each Form 943. Complete the top of

Alternative signature method. Corporate officers or duly

Form 943-X, including the date you discovered the error, and

authorized agents may sign Form 943-X by rubber stamp,

provide a detailed explanation on line 20.

mechanical device, or computer software program. For

details and required documentation, see Rev. Proc. 2005-39.

You can find Rev. Proc. 2005-39 on page 82 of Internal

20. Explain Your Corrections

Revenue Bulletin 2005-28 at

Treasury regulations require you to explain in detail the

ar16.html.

grounds and facts relied upon to support each correction. On

line 20, describe in detail each correction you entered in

Paid Preparer Use Only

column 4 on lines 6–14 and 16a. Also explain any correction

A paid preparer must sign Form 943-X and provide the

made on line 16b. If you need more space, attach additional

information in the Paid Preparer Use Only section of Part 5 if

sheets, but be sure to write your name, EIN, “Form 943-X,”

the preparer was paid to prepare Form 943-X and is not an

and the calendar year you are correcting.

employee of the filing entity. Paid preparers must sign paper

returns with a manual signature. The preparer must give you

You must describe the events that caused the

a copy of the return in addition to the copy to be filed with the

underreported or overreported amounts. Explanations such

IRS.

as “social security and Medicare wages were overstated” or

“administrative/payroll errors were discovered” are

If you are a paid preparer, enter your Preparer Tax

insufficient and may delay processing your Form 943-X

Identification Number (PTIN) in the space provided. Include

because the IRS may need to ask for a more complete

your complete address. If you work for a firm, enter the firm's

explanation.

name and the EIN of the firm. You can apply for a PTIN

online or by filing Form W-12, IRS Paid Preparer Tax

Provide the following information in your explanation for

Identification Number (PTIN) Application and Renewal. For

each correction.

more information about applying for a PTIN online, visit the

Form 943-X line number(s) affected.

IRS website at You cannot use your PTIN

Date you discovered the error.

in place of the EIN of the tax preparation firm.

Difference (amount of the error).

Generally, you are not required to complete this section if

Cause of the error.

you are filing the return as a reporting agent and have a valid

You may report the information in paragraph form. The

Form 8655, Reporting Agent Authorization, on file with the

following paragraph is an example.

IRS. However, a reporting agent must complete this section if

the reporting agent offered legal advice, for example,

“The $1,000 difference shown in column 3 of lines 6 and 7

advising the client on determining whether its workers are

was discovered on May 15, 2014, during an internal audit.

employees or independent contractors for federal tax

We discovered that we included $1,000 of wages for one of

purposes.

the employees twice. This correction removes the reported

wages that were never paid.”

For corrections shown on lines 11–14, explain why the

correction was necessary and attach any notice you received

from the IRS.

-12-

Instructions for Form 943-X (Rev. 2-2015)

Instructions For Form 943-X - 2015 Page 12

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