Instructions For Form 943-X - 2015 (Page 2 of 13) in pdf

employment taxes and are requesting a refund or abatement

General Instructions:

of the overreported amount. Follow the chart on the back of

Form 943-X for help in choosing whether to use the

Understanding Form 943-X

adjustment process or the claim process. Be sure to give us

a detailed explanation on line 20 for each correction that you

What Is the Purpose of Form 943-X?

show on Form 943-X.

For tax periods beginning after December 31, 2013,

Continue to report current year adjustments for fractions of

Form 943 will no longer be used to claim the credit

cents, third-party sick pay, and group-term life insurance on

for COBRA premium assistance payments. Instead

Form 943, line 10.

CAUTION

use Form 943-X. For more information, see the instructions

You have additional requirements to complete when filing

for lines 16a and 16b, later.

Form 943-X, such as certifying that you filed (or will file) all

applicable Forms W-2, Wage and Tax Statement, and Forms

Use Form 943-X to correct errors on a previously filed

W-2c, Corrected Wage and Tax Statement. For corrections

Form 943. Use Form 943-X to correct:

of overreported federal income tax, social security tax, or

Income tax withheld from wages,

Medicare tax, you must make any certifications that apply to

Taxable social security wages,

your situation.

Taxable Medicare wages,

Total wages subject to Additional Medicare Tax

Do not use Form 943-X to correct Form CT-1, 941,

withholding, and

941-SS, 944, or 945. Instead, use the “X” form that

Credits for COBRA premium assistance payments.

corresponds to those forms (Form CT-1 X, 941-X,

CAUTION

944-X, or 945-X).

Use Form 843, Claim for Refund and Request for

Abatement, to request a refund or abatement of assessed

Where Can You Get Help?

interest or penalties. Do not request a refund or abatement

of assessed interest or penalties on Form 943 or Form

For help filing Form 943-X or for questions about federal

943-X.

employment taxes and tax corrections, you can:

We use the terms “correct” and “corrections” on

Visit the IRS website at

and click

Form 943-X and in these instructions to include

on the Employment Taxes link under Businesses Topics,

TIP

interest-free adjustments under sections 6205 and

See Pub. 51 (Circular A), Agricultural Employer's Tax

6413 and claims for refund and abatement under sections

Guide, or

6402, 6414, and 6404. See Rev. Rul. 2009-39 for examples

Call the IRS Business and Specialty Tax Line toll free at

of how the interest-free adjustment and claim for refund rules

1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons

apply in 10 different situations. You can find Rev. Rul.

who are deaf, hard of hearing, or have a speech disability)

2009-39, 2009-52 I.R.B. 951, at

Monday–Friday from 7:00 a.m.– 7:00 p.m. local time (Alaska

2009-52_IRB/ar14.html.

and Hawaii follow Pacific time).

See also How Can You Order Forms, Instructions, and

When you discover an error on a previously filed Form

Publications from the IRS, later.

943, you must:

Correct that error using Form 943-X,

When Should You File Form 943-X?

File a separate Form 943-X for each Form 943 that you are

correcting, and

File Form 943-X when you discover an error on a previously

File Form 943-X separately. Do not file Form 943-X with

filed Form 943.

Form 943.

However, if your only errors on Form 943 relate to the

If you did not file a Form 943 for one or more years, do

number of employees (Form 943, line 1) or to federal tax

not use Form 943-X. Instead, file Form 943 for each of those

liabilities reported on your Monthly Summary of Federal Tax

years. See also When Should You File Form 943-X, later.

Liability on Form 943 or on Form 943-A, Agricultural

However, if you did not file Forms 943 because you

Employer's Record of Federal Tax Liability, do not file Form

improperly treated workers as independent contractors or

943-X. For more information about correcting federal tax

nonemployees and are now reclassifying them as

liabilities reported on your Monthly Summary of Federal Tax

employees, see the instructions for line 19, later.

Liability on Form 943 or on Form 943-A, see the Form 943-A

instructions.

Report the correction of underreported and overreported

amounts for the same year on a single Form 943-X, unless

Due dates. The due date for filing Form 943-X depends on

you are requesting a refund or abatement. If you are

when you discover an error and if you underreported or

requesting a refund or abatement and you are correcting

overreported tax. If you underreported tax, see

both underreported and overrreported amounts, file one

Underreported tax, later. For overreported amounts, you may

Form 943-X correcting the underreported amounts only and

choose to either make an interest-free adjustment or file a

a second Form 943-X correcting the overreported amounts.

claim for refund or abatement. If you are correcting

overreported amounts, see Overreported tax—adjustment

You will use the adjustment process if you underreported

process and Overreported tax—claim process, later.

employment taxes and are making a payment, or if you

overreported employment taxes and will be applying the

If any due date falls on a Saturday, Sunday, or legal

credit to Form 943 for the period during which you file Form

holiday, you may file Form 943-X on the next business day. If

943-X. However, see the Caution under Is There a Deadline

we receive Form 943-X after the due date, we will treat Form

for Filing Form 943-X, later, if you are correcting overreported

943-X as filed on time if the envelope containing Form 943-X

amounts during the last 90 days of a period of limitations.

is properly addressed, contains sufficient postage, and is

You will use the claim process if you overreported

postmarked by the U.S. Postal Service on or before the due

-2-

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

Instructions For Form 943-X - 2015 Page 2

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