Instructions For Form 943-X - 2015 (Page 4 of 13) in pdf

you to use parentheses to report negative amounts, you may

IF you are in . . .

THEN use this address . . .

use them.

No legal residence or principal place

Internal Revenue Service

of business in any state

P.O. Box 409101

How Should You Make Entries on Form 943-X?

Ogden, UT 84409

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

Special filing addresses for

accurately if you follow these guidelines.

exempt organizations; federal, state,

Department of the Treasury

Type or print your entries.

and local governmental entities; and

Internal Revenue Service

Use Courier font (if possible) for all typed or

Indian tribal governmental entities;

Ogden, UT 84201-0008

computer-generated entries.

regardless of location

Omit dollar signs. You may use commas and decimal

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

How Should You Complete Form

preprinted decimal point and cents to the right of it.

Always show an amount for cents. Do not round entries to

943-X?

whole dollars.

Complete all three pages and sign Form 943-X on page 3.

Use a Separate Form 943-X for Each Year You

Staple multiple sheets in the upper-left corner.

Are Correcting

What About Penalties and Interest?

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

Generally, your correction of an underreported amount will

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

not be subject to a failure-to-pay penalty, FTD penalty, or

943 for 2013 and 2014, file one Form 943-X to correct the

interest if you:

2013 Form 943. File a second Form 943-X to correct the

File on time (by the due date of Form 943 for the year in

2014 Form 943.

which you discover the error),

EIN, Name, and Address

Pay the amount shown on line 17 by the time you file

Form 943-X,

Enter your EIN, name, and address in the spaces provided.

Enter the date you discovered the error, and

Also enter your name and EIN on the top of pages 2 and 3,

Explain in detail the grounds and facts relied on to support

and on any attachments. If your address has changed since

the correction.

you filed your Form 943, enter the corrected information and

the IRS will update your address of record. Be sure to write

No correction will be eligible for interest-free treatment if

your name, EIN, “Form 943-X,” and the calendar year you are

any of the following apply.

correcting on the top of any attachments.

The amounts underreported relate to an issue that was

raised in an examination of a prior period.

Return You Are Correcting

You knowingly underreported your employment tax

Enter the calendar year of the Form 943 you are correcting in

liability.

the box at the top of page 1. Enter the calendar year on

You received a notice and demand for payment.

pages 2 and 3, and on any attachments. Be sure to write your

You received a Notice of Determination of Worker

name, EIN, “Form 943-X,” and the calendar year you are

Classification.

correcting on the top of any attachments.

If you receive a notice about a penalty after you file this

Enter the Date You Discovered Errors

return, reply to the notice with an explanation and we will

determine if you meet reasonable-cause criteria. Do not

You must enter the date you discovered errors. You discover

attach an explanation when you file your return.

an error when you have enough information to be able to

correct it. If you are reporting several errors that you

Overview of the Process

discovered at different times, enter the earliest date you

discovered them here. Report any subsequent dates and

The process to correct a previously filed Form 943 or to file a

related errors on line 20.

claim is outlined below.

If you underreported the tax. If you underreported the

Must You Make an Entry on Each Line?

tax on a previously filed Form 943, check the box on line 1

You must provide all of the information requested at the top

and pay any additional amount you owe by the time you file

of page 1 of Form 943-X. You must check one box (but not

Form 943-X. For details on how to make a payment, see the

both) in Part 1. In Part 2, you must check the box on line 3

instructions for line 17, later.

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

Example—You underreported employment taxes. On

line does not apply, leave it blank. Complete Parts 4 and 5 as

June 20, 2014, you discovered an error that results in

instructed.

additional tax on your 2013 Form 943. File Form 943-X by

February 2, 2015, and pay the amount you owe by the time

How Should You Report Negative Amounts?

you file. See When Should You File Form 943-X, earlier. Do

Form 943-X uses negative numbers to show reductions in tax

not attach Form 943-X to your 2014 Form 943.

(credits) and positive numbers to show additional tax

If you overreported the tax. If you overreported the tax

(amounts you owe).

on a previously filed Form 943, you may choose one of the

When reporting a negative amount in columns 3 and 4,

following options.

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

Use the adjustment process. Check the box on line 1 to

“–10.59” instead of “(10.59).” However, if you are completing

apply any credit (negative amount) from line 17 to Form 943

the return on your computer and your software only allows

for the year during which you file Form 943-X.

-4-

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

Instructions For Form 943-X - 2015 Page 4

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