Formular 943-X Anleitung
Anweisungen für Form 943-X, bereinigte Arbeitgeber jährliche Bundessteuererklärung für landwirtschaftliche Arbeitnehmer oder Anspruch auf Rückerstattung
Rev. Februar 2024
Verwandte Formulare
- Form 943-X - Jährliche Bundessteuererklärung für landwirtschaftliche Arbeitnehmer oder Erstattungsanspruch
Department of the Treasury
Internal Revenue Service
Instructions for Form 943-X
(Rev. February 2024)
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or
Claim for Refund
Section references are to the Internal Revenue Code
unless otherwise noted.
Contents
the Instructions for Form 943. For example, these
instructions don't discuss who is eligible to claim the credit
for qualified sick and family leave wages, the employee
retention credit, or the COBRA premium assistance credit.
The current Instructions for Form 943 are available at
IRS.gov/Form943. If you need a prior revision of the
Instructions for Form 943, select the link for “All Revisions
for Form 943” under “Other Items You May Find Useful.”
Page
What's New
Qualified small business payroll tax credit for in-
creasing research activities. For tax years beginning
before January 1, 2023, a qualified small business may
elect to claim up to $250,000 of its credit for increasing
research activities as a payroll tax credit. The Inflation
Reduction Act of 2022 (the IRA) increases the election
amount to $500,000 for tax years beginning after
December 31, 2022. The payroll tax credit election must
be made on or before the due date of the originally filed
income tax return (including extensions). The portion of
the credit used against payroll taxes is allowed in the first
calendar quarter beginning after the date that the qualified
small business filed its income tax return. The election
and determination of the credit amount that will be used
against the employer's payroll taxes are made on Form
6765, Credit for Increasing Research Activities. The
amount from Form 6765, line 44, must then be reported
on Form 8974, Qualified Small Business Payroll Tax Credit
for Increasing Research Activities.
Part 3: Enter the Corrections for the Calendar
Part 4: Explain Your Corrections for the
Worksheet 1. Adjusted Credit for Qualified Sick and
Family Leave Wages for Leave Taken After
Worksheet 2. Adjusted Employee Retention Credit
for Qualified Wages Paid After March 12, 2020,
and Before January 1, 2021, for a 2020 Form
943, or Qualified Wages Paid After December
31, 2020, and Before July 1, 2021, for a 2021
For quarters beginning before January 1, 2023, the
payroll tax credit can be used only against the employer
share of social security tax for the quarter and any
remaining credit is carried forward to the next quarter.
Starting in the first quarter of 2023, the payroll tax credit is
first used to reduce the employer share of social security
tax up to $250,000 per quarter and any remaining credit
reduces the employer share of Medicare tax for the
quarter. Any remaining credit, after reducing the employer
share of social security tax and the employer share of
Medicare tax, is then carried forward to the next quarter.
Form 8974 is used to determine the amount of the credit
that can be used in the current quarter. Corrections to this
credit are made on Form 943-X, line 13. If you make a
correction to Form 943-X, line 13, you must attach a
corrected Form 8974. For more information, see the
Instructions for Form 8974 and go to IRS.gov/
Worksheet 3. Adjusted Credit for Qualified Sick and
Family Leave Wages for Leave Taken After
Worksheet 4. Adjusted Employee Retention Credit
for Qualified Wages Paid After June 30, 2021,
Worksheet 5. Adjusted COBRA Premium
How Can You Get Forms, Instructions, and
Future Developments
For the latest information about developments related to
Form 943-X and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
If you claimed the credit for qualified sick and
family leave wages for leave taken after March 31,
!
CAUTION
2020, and before April 1, 2021, and you make any
Before you proceed with these instructions and
corrections on Form 943-X to amounts used to figure this
credit, you'll need to refigure the amount of this credit
this credit if you’re claiming it for the first time on Form
completing Form 943-X, you'll need a copy of the
Instructions for Form 943 because these
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instructions don't repeat all of the information included in
Feb 5, 2024
Cat. No. 20333Q
943-X. If you claimed the credit for qualified sick and
family leave wages for leave taken after March 31, 2021,
and before October 1, 2021, and you make any
on Form 943-X, lines 15b, 24b, 31, 32, 33, 34, 35, and 36,
respectively.
The COVID-19 related employee retention credit has
expired. The employee retention credit enacted under
the Coronavirus Aid, Relief, and Economic Security
(CARES) Act and amended and extended by the Taxpayer
Certainty and Disaster Tax Relief Act of 2020 was limited
to qualified wages paid after March 12, 2020, and before
July 1, 2021. The employee retention credit under section
3134 of the Internal Revenue Code, as enacted by the
ARP and amended by the Infrastructure Investment and
Jobs Act, was limited to qualified wages paid after June
30, 2021, and before October 1, 2021, unless the
employer was a recovery startup business. An employer
that was a recovery startup business could also claim the
employee retention credit for qualified wages paid after
September 30, 2021, and before January 1, 2022. For
more information about the employee retention credit,
including an eligibility checklist, frequently asked
questions, information on identifying employee retention
credit scam promotions, and directions on how to
withdraw a previously filed claim for the employee
Corrections to amounts reported on Form 943, lines
12c, 14e, 20, and 21, for the employee retention credit are
reported on Form 943-X, lines 15a, 24a, 28, and 29,
respectively. However, how you figure the employee
retention credit for qualified wages paid after March 12,
2020, and before July 1, 2021, is different from how you
figure the credit for qualified wages paid after June 30,
2021, and before January 1, 2022. For corrections to
qualified wages paid after June 30, 2021, you may need to
complete line 37 to tell us if you're eligible for the
employee retention credit solely because your business is
a recovery startup business. For corrections to qualified
wages paid after September 30, 2021, you may need to
complete line 38 to tell us if you’re eligible for the
employee retention credit solely because your business is
a recovery startup business.
Credit for COBRA premium assistance payments is
limited to periods of coverage beginning on or after
April 1, 2021, through periods of coverage beginning
on or before September 30, 2021. Section 9501 of the
ARP provides for COBRA premium assistance in the form
of a full reduction in the premium otherwise payable by
certain individuals and their families who elect COBRA
continuation coverage due to a loss of coverage as the
result of a reduction in hours or an involuntary termination
of employment (assistance eligible individuals). This
COBRA premium assistance was available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. A premium payee was entitled to the COBRA
premium assistance credit at the time an eligible individual
elects coverage. Therefore, other than in rare
corrections on Form 943-X to amounts used to figure this
credit, you'll need to refigure the amount of this credit
this credit if you’re claiming it for the first time on Form
943-X. If you claimed the employee retention credit for
wages paid after March 12, 2020, and before July 1, 2021,
and you make any corrections on Form 943-X to amounts
used to figure this credit, you'll need to refigure the
this worksheet to figure this credit if you’re claiming it for
the first time on Form 943-X. If you claimed the employee
retention credit for wages paid after June 30, 2021, and
before January 1, 2022, and you make any corrections on
Form 943-X to amounts used to figure this credit, you'll
need to refigure the amount of this credit using Worksheet
you’re claiming it for the first time on Form 943-X. If you
claimed the COBRA premium assistance credit and you
make any corrections on Form 943-X to amounts used to
figure this credit, you'll need to refigure the amount of this
figure this credit if you’re claiming it for the first time on
Form 943-X.
Reminders
If a line on Form 943-X doesn't apply to you, leave
it blank. If you're correcting a year before 2020,
you must leave blank lines 7, 8, 14, 15a, 21, 22,
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23, 24a, 26, 27, 28, 29, and 30. If you're correcting a year
before 2021, you must leave blank lines 15b, 15c, 15d,
24b, 24c, 31, 32, 33, 34, 35, 36, 37, and 38. If you're
correcting a year after 2021, you must leave blank lines
15a, 24a, 28, 29, 37, and 38.
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021. The
credit for qualified sick and family leave wages, as
enacted under the Families First Coronavirus Response
Act (FFCRA) and amended and extended by the
COVID-related Tax Relief Act of 2020, is for leave taken
after March 31, 2020, and before April 1, 2021, and the
credit for qualified sick and family leave wages under
sections 3131, 3132, and 3133 of the Internal Revenue
Code, as enacted under the American Rescue Plan Act of
2021 (the ARP), is for leave taken after March 31, 2021,
and before October 1, 2021. For more information about
the credit for qualified sick and family leave wages, go to
Corrections to amounts reported on Form 943, lines 2a,
2b, 12b, 14d, 18, and 19, for the credit for qualified sick
and family leave wages for leave taken after March 31,
2020, and before April 1, 2021, are reported on Form
943-X, lines 7, 8, 14, 23, 26, and 27, respectively.
Corrections to amounts reported on Form 943, lines
12d, 14f, 22, 23, 24, 25, 26, and 27, for the credit for
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, are reported
circumstances, due to the COBRA notice and election
period requirements (generally, employers have 60 days
to provide notice and assistance eligible individuals have
60 days to elect coverage), January 2022 was generally
the end of the period in which an assistance eligible
individual would have elected coverage. Under some rare
circumstances, it may be possible for a premium payee to
2
Instructions for Form 943-X (Rev. 2-2024)
become entitled to the COBRA premium assistance credit
after January 2022. In these rare instances, the credit is
still claimed on Form 943 filed for 2022 and an
adjustment, if needed, can be made on Form 943-X for
2022. Employers eligible to claim the COBRA premium
assistance credit after 2022 must file Form 943-X to claim
the credit.
Only transposition or math errors involving the
inaccurate reporting of the amount actually
withheld are administrative errors.
!
CAUTION
You can’t file a Form 943-X to correct federal income
tax withholding for prior years for nonadministrative errors.
In other words, you can’t correct federal income tax
actually withheld from an employee in a prior year if you
discover that you didn’t withhold the right amount. For
example, you can’t correct federal income tax withheld in
a prior year because you used the wrong income tax
withholding table or you didn’t treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income
tax in a prior year on behalf of your employee rather than
deducting it from the employee’s pay (which resulted in
additional wages subject to tax), and in a subsequent year
you determine that you incorrectly calculated the amount
of tax, you can’t correct the federal income tax
For more information on COBRA premium assistance
payments and the credit, see Notice 2021-31, 2021-23
I.R.B. 1173, available at IRS.gov/irb/
2021-33 I.R.B. 303, available at IRS.gov/irb/
Corrections to amounts reported on Form 943, lines
12e, 12f, and 14g, for the COBRA premium assistance
credit are reported on Form 943-X, lines 15c, 15d, and
24c, respectively.
withholding. However, you must still make any necessary
corrections to the amount of wages you reported on Form
943 and Form W-2, Wage and Tax Statement, for a prior
year by filing Form 943-X and Form W-2c, Corrected
Wage and Tax Statement, respectively.
Payroll tax credit for certain tax-exempt organiza-
tions affected by qualified disasters. Section 303(d) of
the Taxpayer Certainty and Disaster Tax Relief Act of 2020
allows for a payroll tax credit for certain tax-exempt
organizations affected by certain qualified disasters not
related to COVID-19. This credit is claimed on Form
5884-D. If applicable to the year that you're correcting,
you'll enter the credit claimed on Form 5884-D on
Worksheet 1 to figure your credit for qualified sick and
family leave wages for leave taken before April 1, 2021, or
Worksheet 2 to figure the employee retention credit for
wages paid after March 12, 2020, and before July 1, 2021.
For more information about this credit, go to IRS.gov/
The amount actually withheld is reflected on
payroll information or on Form W-2, which can be
used by the employee to claim a credit for
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withholding for individual income tax return purposes.
Correcting Additional Medicare Tax withholding and
wages subject to Additional Medicare Tax withhold-
ing. Wages subject to Additional Medicare Tax
withholding are reported on Form 943, line 6. Certain
errors discovered on a previously filed Form 943 are
corrected on Form 943-X, line 10. However, you can't file a
Form 943-X to correct the wrong amount of Additional
Medicare Tax actually withheld from an employee in a
prior year, including any amount you paid on behalf of your
employee rather than deducting it from the employee's
pay (which resulted in additional wages subject to tax).
on the types of errors that can be corrected and how the
correction is reported on Form 943-X. For more
information about Additional Medicare Tax withholding,
see the Instructions for Form 943 or go to IRS.gov/
You may need to attach Schedule R (Form 943) to
your Form 943-X. If you were required to file Schedule R
(Form 943), Allocation Schedule for Aggregate Form 943
Filers, when you filed Form 943, you must complete
Schedule R (Form 943) when correcting an aggregate
Form 943. Schedule R (Form 943) is completed only for
those clients and customers who have corrections
reported on Form 943-X. Schedule R (Form 943) is filed
as an attachment to Form 943-X.
Employee consents to support a claim for refund.
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/2017-14_IRB#RP-2017-28, provides
guidance to employers on the requirements for employee
consents used by an employer to support a claim for
refund of overcollected social security tax and Medicare
tax. The revenue procedure clarifies the basic
requirements for both a request for employee consent and
for the employee consent, and permits a consent to be
requested, furnished, and retained in an electronic format
as an alternative to a paper format. The revenue
procedure also contains guidance concerning when an
employer may claim a refund of only the employer share of
overcollected social security tax and Medicare tax. The
revenue procedure requires that any request for consent
include an Additional Medicare Tax notice indicating that
any claim on the employees’ behalf won’t include a claim
for overpaid Additional Medicare Tax.
Correcting federal income tax withheld. Generally,
you may only correct administrative errors to federal
income tax withholding (that is, errors in which the amount
reported on Form 943, line 8, isn't the amount you actually
withheld from an employee’s wages) and errors for which
section 3509 rates apply. See section 13 of Pub. 15,
Employer's Tax Guide, for more information about
corrections during the calendar year and about
Approved section 3504 agents and certified
professional employer organizations (CPEOs) must
complete and file Schedule R (Form 943) when filing an
aggregate Form 943. Aggregate Forms 943 are filed by
agents approved by the IRS under section 3504. To
request approval to act as an agent for an employer, the
agent files Form 2678 with the IRS. Aggregate Forms 943
are also filed by CPEOs approved by the IRS under
section 7705. To become a CPEO, the organization must
administrative errors. See section 2 of Pub. 15 for more
information about section 3509. If section 3509 rates
Instructions for Form 943-X (Rev. 2-2024)
3
apply through the IRS Online Registration System at
IRS.gov/CPEO. CPEOs file Form 8973, Certified
Professional Employer Organization/Customer Reporting
Agreement, to notify the IRS that they started or ended a
service contract with a customer.
We use the terms “correct” and “corrections” on
Form 943-X and in these instructions to include
interest-free adjustments under sections 6205 and
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6413 and claims for refund and abatement under sections
6402, 6414, and 6404. See Rev. Rul. 2009-39 for
examples of how the interest-free adjustment and claim
for refund rules apply in 10 different situations. You can
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
Other third-party payers that file aggregate Forms 943,
such as non-certified PEOs, must complete and file
Schedule R (Form 943) if they have clients that are
claiming the qualified small business payroll tax credit for
increasing research activities, the credit for qualified sick
and family leave wages, the employee retention credit,
and/or the COBRA premium assistance credit, or clients
deferring the employer or the employee share of social
security tax. If you're an other third-party payer that didn't
file Schedule R (Form 943) with Form 943 because you
didn't meet these requirements, but are now filing Form
943-X to report these credits or the deferral of the
employer or the employee share of social security tax for
your clients, then you must now file Schedule R (Form
943) and attach it to Form 943-X.
When you discover an error on a previously filed Form
943, you must:
Correct that error using Form 943-X;
•
File a separate Form 943-X for each Form 943 that
•
you’re correcting; and
Generally, file Form 943-X separately. Don’t file Form
•
943-X with Form 943. However, if you didn't previously file
Form 943 because you mistakenly treated your employees
as nonemployees, you may have to file Form 943-X with
If you didn’t file a Form 943 for 1 or more years for
which you should have filed Form 943, don’t use Form
943-X. Instead, file Form 943 for each of those years.
However, if you didn’t file Form(s) 943 because you
improperly treated workers as independent contractors or
nonemployees and are now reclassifying them as
General Instructions:
Understanding Form 943-X
What Is the Purpose of Form 943-X?
Use Form 943-X to correct errors on a previously filed
Form 943. Use Form 943-X to correct:
Wages subject to social security tax;
•
•
•
•
•
Unless otherwise specified in these instructions,
Wages subject to Medicare tax;
an underreported employment tax credit or social
security tax deferral should be treated like an
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Wages subject to Additional Medicare Tax withholding;
Federal income tax withheld from wages;
Deferred amount of the employer share of social
overreported tax amount. An overreported employment
tax credit or social security tax deferral should be treated
like an underreported tax amount. For more information,
including which process to select on lines 1 and 2, see
deferral, later.
security tax;
Deferred amount of the employee share of social
•
security tax;
Qualified small business payroll tax credit for increasing
•
research activities;
Amounts reported on Form 943 for the credit for
•
Report the correction of underreported and
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, including
adjustments to Form 943, lines 2a, 2b, 12b, 14d, 18, and
19;
overreported tax amounts for the same year on a single
Form 943-X, unless you’re requesting a refund or
abatement. If you’re requesting a refund or abatement and
you’re correcting both underreported and overreported tax
amounts, file one Form 943-X correcting the
Amounts reported on Form 943 for the credit for
•
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, including
adjustments to Form 943, lines 12d, 14f, 22, 23, 24, 25,
26, and 27;
underreported tax amounts only and a second Form
943-X correcting the overreported tax amounts.
You’ll use the adjustment process if you underreported
employment taxes and are making a payment, or if you
overreported employment taxes and will be applying the
credit to Form 943 for the period during which you file
Deadline for Filing Form 943-X, later, if you’re correcting
overreported tax amounts during the last 90 days of a
period of limitations. You’ll use the claim process if you
overreported employment taxes and are requesting a
refund or abatement of the overreported tax amount.
Follow the chart on page 6 of Form 943-X for help in
choosing whether to use the adjustment process or the
claim process. Be sure to give us a detailed explanation
on line 41 for each correction that you show on Form
943-X.
Amounts reported on Form 943 for the employee
•
retention credit, including adjustments to Form 943, lines
12c, 14e, 20, 21, 28, and 29; and
Amounts reported on Form 943 for the COBRA
•
premium assistance credit for periods of coverage
beginning on or after April 1, 2021, through periods of
coverage beginning on or before September 30, 2021,
including adjustments to Form 943, lines 12e, 12f, and
14g.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of assessed
interest or penalties. Don’t request a refund or abatement
of assessed interest or penalties on Form 943 or Form
943-X.
4
Instructions for Form 943-X (Rev. 2-2024)
Continue to report current year adjustments for
fractions of cents, third-party sick pay, and group-term life
insurance on Form 943, line 10.
If any due date falls on a Saturday, Sunday, or legal
holiday, you may file Form 943-X on the next business day.
If we receive Form 943-X after the due date, we will treat
Form 943-X as filed on time if the envelope containing
Form 943-X is properly addressed, contains sufficient
postage, and is postmarked by the U.S. Postal Service on
or before the due date, or sent by an IRS-designated
private delivery service (PDS) on or before the due date. If
you don’t follow these guidelines, we will consider Form
943-X filed when it is actually received. See Pub. 15 for
more information on legal holidays. For more information
later.
Underreported tax. If you’re correcting underreported
tax, you must file Form 943-X by the due date of the return
for the return period in which you discovered the error
(January 31 of the following year) and pay the amount you
owe by the time you file. Doing so will generally ensure
that your correction is interest free and not subject to
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
on how to make a payment, see the instructions for
line 25, later.
If Form 943-X is filed late (after the due date of the
return for the return period in which you discovered the
error), you must attach an amended Form 943-A to Form
943-X. Otherwise, the IRS may assess an “averaged” FTD
penalty. See “Averaged” FTD penalty in section 11 of Pub.
15 for more information about “averaged” FTD penalties.
The total tax reported on Form 943-A, line M, must match
the corrected tax (Form 943, line 13, combined with any
correction reported on Form 943-X, line 20) for the year,
less any previous abatements and interest-free tax
assessments.
Example—You owe tax. On February 16, 2024, you
discovered that you underreported $1,000 of social
security and Medicare wages on your 2023 Form 943. File
Form 943-X and pay the amount you owe by January 31,
2025, because you discovered the error in 2024 and
January 31, 2025, is the due date for that year. If you file
Form 943-X before January 31, 2025, pay the amount you
owe by the time you file.
You have additional requirements to complete when
filing Form 943-X, such as certifying that you filed (or will
file) all applicable Forms W-2 and Forms W-2c. For
corrections of overreported federal income tax, social
security tax, Medicare tax, or Additional Medicare Tax,
you must make any certifications that apply to your
situation.
Don’t use Form 943-X to correct Form CT-1, 941,
941-SS, 944, or 945. Instead, use the “X” form
!
CAUTION
that corresponds to those forms (Form CT-1 X,
941-X, 944-X, or 945-X).
Where Can You Get Help?
For help filing Form 943-X or for questions about federal
employment taxes and tax corrections, you can:
•
See Pub. 15 or Pub. 51, Agricultural Employer's Tax
•
Guide; or
Call the IRS Business and Specialty Tax Line toll free at
•
800-829-4933 or 800-829-4059 (TDD/TTY for persons
who are deaf, hard of hearing, or have a speech
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
local time (Alaska and Hawaii follow Pacific time;
employers in Puerto Rico receive service from 8:00 a.m.
to 8:00 p.m. local time).
Publications From the IRS, later.
For tax years beginning after December 31, 2023,
Pub. 15 will be used by all employers, including
agricultural employers. Pub. 51 will be
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discontinued, but you may still need to reference the Pub.
51 that was applicable for the tax year that you're
correcting
When Should You File Form 943-X?
File Form 943-X when you discover an error on a
Form 943-X can’t be used to correct
previously filed Form 943.
underreported amounts of Additional Medicare
!
However, if your only errors on Form 943 relate to the
number of employees (Form 943, line 1) or to federal tax
liabilities reported on your Monthly Summary of Federal
Tax Liability on Form 943, line 17, or on Form 943-A,
Agricultural Employer's Record of Federal Tax Liability,
don’t file Form 943-X. For more information about
correcting federal tax liabilities reported on your Monthly
Summary of Federal Tax Liability on Form 943, line 17, or
on Form 943-A, see the Form 943-A instructions.
CAUTION
Tax unless the amounts were withheld from
employee wages.
Overreported tax—Adjustment process. If you
overreported tax and choose to apply the credit to Form
943, file an adjusted return on Form 943-X soon after you
discover the error but more than 90 days before the period
of limitations on the credit or refund for Form 943 expires.
Due dates. The due date for filing Form 943-X depends
on when you discover an error and if you underreported or
overreported tax. If you underreported tax, see
Underreported tax, later. For overreported tax amounts,
you may choose to either make an interest-free
adjustment or file a claim for refund or abatement. If you’re
correcting overreported tax amounts, see Overreported
process, later.
Form 943-X can’t be used to correct overreported
amounts of Additional Medicare Tax unless the
!
CAUTION
amounts weren’t withheld from employee wages.
Example—You want your credit applied to Form
943. You filed your 2023 Form 943 on January 31, 2024,
and payments were timely made. On May 6, 2024, you
discover that you overreported tax on your 2023 Form
943. You file Form 943-X on June 7, 2024, and check the
Instructions for Form 943-X (Rev. 2-2024)
5
IF you’re in . . .
THEN use this address . . .
box on line 1 to indicate you want to use the adjustment
process. The IRS treats your credit as a tax deposit made
on January 1, 2024. When you file your 2024 Form 943,
include the amount from Form 943-X, line 25, on the “Total
deposits” line of your 2024 Form 943.
Overreported tax—Claim process. If you overreported
tax on Form 943, you may choose to file a claim for refund
or abatement on Form 943-X any time before the period of
limitations on the credit or refund expires. If you also need
to correct any underreported tax amounts, you must file
another Form 943-X reporting only corrections to the
underreported tax amounts. See Is There a Deadline for
Filing Form 943-X, later.
Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New
Hampshire, New Jersey, New York,
North Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West
Virginia, Wisconsin
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0008
Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi,
Missouri, Montana, Nebraska,
Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota,
Texas, Utah, Washington, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008
You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually
!
CAUTION
withheld from employees.
No legal residence or principal place
of business in any state
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Is There a Deadline for Filing Form
943-X?
Special filing address for exempt
organizations; federal, state, and
local governmental entities; and
Indian tribal governmental entities,
regardless of location
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008
Generally, you may correct overreported taxes on a
previously filed Form 943 if you file Form 943-X within 3
years of the date Form 943 was filed or 2 years from the
date you paid the tax reported on Form 943, whichever is
later. You may correct underreported taxes on a previously
filed Form 943 if you file Form 943-X within 3 years of the
date the Form 943 was filed. We call each of these time
frames a period of limitations. For purposes of the period
of limitations, Form 943 is considered filed on April 15 of
the succeeding calendar year if filed before that date.
Example. You filed your 2020 Form 943 on January
28, 2021, and payments were timely made. The IRS treats
the return as if it were filed on April 15, 2021. On January
24, 2024, you discovered that you overreported social
security and Medicare wages on that form by $350. To
correct the error, you must file Form 943-X by April 15,
2024, and use the claim process.
PDSs can't deliver to P.O. boxes. You must use the U.S.
Postal Service to mail an item to a P.O. box address. Go to
IRS.gov/PDS for the current list of PDSs. If you file Form
943-X using a PDS, send it to the following address.
Ogden - Internal Revenue Submission Processing
Center
1973 Rulon White Blvd.
Ogden, UT 84201
Use this address even if your business is located in a state
that files in Cincinnati.
How Should You Complete Form
943-X?
Use a Separate Form 943-X for Each Year You’re
Correcting
Use a separate Form 943-X for each Form 943 that you’re
correcting. For example, if you found errors on your Forms
943 for 2022 and 2023, file one Form 943-X to correct the
2022 Form 943, and file a second Form 943-X to correct
the 2023 Form 943.
If you file Form 943-X to correct overreported tax
amounts in the last 90 days of a period of
!
CAUTION
limitations, you must use the claim process. You
can’t use the adjustment process. If you’re also correcting
underreported tax amounts, you must file another Form
943-X to correct the underreported tax amounts using the
adjustment process and pay any tax due.
Where Should You File Form 943-X?
Send your completed Form 943-X to the address shown
next.
Employer Identification Number (EIN), Name,
and Address
Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of
pages 2, 3, 4, and 5, and on any attachments. If your
address has changed since you filed your Form 943, enter
the corrected information and the IRS will update your
address of record. Be sure to write your name, EIN, “Form
943-X,” and the calendar year you’re correcting on the top
of any attachments.
6
Instructions for Form 943-X (Rev. 2-2024)
You knowingly underreported your employment tax
•
Return You’re Correcting
liability.
Enter the calendar year of the Form 943 you’re correcting
in the box at the top of page 1. Enter the same calendar
year on pages 2, 3, 4, and 5, and on any attachments.
You received a notice and demand for payment.
•
•
You received a notice of determination under section
7436.
Enter the Date You Discovered Errors
If you receive a notice about a penalty after you file this
You must enter the date you discovered errors. You
discover an error when you have enough information to be
able to correct the error. If you’re reporting several errors
you discovered at different times, enter the earliest date
you discovered an error here. Report any subsequent
dates and related errors on line 41.
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don’t
attach an explanation when you file your return.
Overview of the Process
To correct a previously filed Form 943, use Form 943-X to
file either an adjusted employment tax return or a claim for
refund or abatement. The adjustment process and the
claim process are outlined below.
If you underreported the tax. If you underreported
the tax on a previously filed Form 943, check the box on
line 1 and pay any additional amount you owe by the
time you file Form 943-X. For details on how to make a
Must You Make an Entry on Each Line?
You must provide all of the information requested at the
top of Form 943-X, page 1. You must check one box (but
not both) in Part 1. In Part 2, you must check the box on
line 3 and any applicable boxes on lines 4 and 5. In Part 3,
if any line doesn't apply, leave it blank. Complete Parts 4
and 5 as instructed.
How Should You Report Negative Amounts?
Form 943-X uses negative numbers to show reductions in
tax (credits) and positive numbers to show additional tax
(amounts you owe).
Example—You underreported employment taxes.
On June 18, 2024, you discovered an error that results in
additional tax on your 2023 Form 943. File Form 943-X by
January 31, 2025, and pay the amount you owe by the
earlier. Don’t attach Form 943-X to your 2024 Form 943.
If you overreported the tax. If you overreported the
tax on a previously filed Form 943, choose one of the
following options.
When reporting a negative amount in columns 3 and 4,
use a minus sign instead of parentheses. For example,
enter “-10.59” instead of “(10.59).” However, if you’re
completing the return on your computer and your software
only allows you to use parentheses to report negative
amounts, you may use them.
Use the adjustment process. Check the box on line 1 to
•
apply any credit (negative amount) from line 25 to Form
943 for the year during which you file Form 943-X.
How Should You Make Entries on Form 943-X?
You can help the IRS process Form 943-X timely and
accurately if you follow these guidelines.
Use the claim process. Check the box on line 2 to file a
•
claim on Form 943-X requesting a refund or abatement of
the amount shown on line 25.
Type or print your entries.
•
To ensure that the IRS has enough time to
Use Courier font (if possible) for all typed or
•
process a credit for an overreporting tax
TIP
computer-generated entries.
adjustment in the year during which you file Form
Omit dollar signs. You may use commas and decimal
•
943-X, you’re encouraged to file Form 943-X correcting
the overreported tax amount in the first 11 months of a
year. For example, if you discover an overreported tax
amount in December, you may want to file Form 943-X
during the first 11 months of the next year. However, there
must be 90 days remaining on the period of limitations
a Deadline for Filing Form 943-X, earlier. This should
ensure that the IRS will have enough time to process Form
943-X so the credit will be posted before you file Form
943, thus avoiding an erroneous balance due notice from
the IRS. See the example below.
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, even if it is zero.
•
Don't round entries to whole dollars.
Complete all five pages and sign Form 943-X on
•
page 5.
Staple multiple sheets in the upper-left corner.
•
What About Penalties and Interest?
Generally, your correction of an underreported tax amount
won’t be subject to an FTP penalty, an FTD penalty, or
interest if you:
File on time (by the due date of Form 943 for the year in
•
Example—You want your overreported tax applied
as a credit on Form 943. On December 20, 2024, you
discover you overreported your tax on your 2023 Form
943 and want to choose the adjustment process. To allow
the IRS enough time to process the credit, you file Form
943-X on January 3, 2025, and take the credit on your
2025 Form 943.
which you discover the error),
Pay the amount shown on line 25 by the time you file
•
Form 943-X,
Enter the date you discovered the error, and
•
•
Explain in detail the grounds and facts relied upon to
support the correction.
No correction will be eligible for interest-free treatment
if any of the following apply.
The amounts underreported relate to an issue that was
•
raised in an examination of a prior period.
Instructions for Form 943-X (Rev. 2-2024)
7
2. Claim
Specific Instructions:
Check the box on line 2 to use the claim process if you’re
correcting overreported tax amounts only and you’re
claiming a refund or abatement for the negative amount
(credit) shown on line 25. Don’t check this box if you’re
correcting any underreported tax amounts on this form.
Part 1: Select ONLY One Process
Because Form 943-X may be used to file either an
adjusted employment tax return or a claim for refund or
abatement, you must check one box on either line 1 or
line 2. Don’t check both boxes.
You must check the box on line 2 if you have a credit (a
negative amount on line 25) and the period of limitations
on credit or refund for Form 943 will expire within 90 days
of the date you file Form 943-X. See Is There a Deadline
for Filing Form 943-X, earlier.
Correcting an employment tax credit or social securi-
ty tax deferral. For lines 1 and 2, if you underreported an
employment tax credit or the amount of social security tax
deferred, treat it like you overreported a tax amount. If you
overreported an employment tax credit or the amount of
social security tax deferred, treat it like you underreported
a tax amount. If you're filing Form 943-X to adjust only an
employment tax credit and/or the amount of social
security tax deferred and you're not correcting any
overreported taxes on Form 943-X, lines 6–11, skip lines 4
and 5.
The IRS usually processes claims shortly after they are
filed. The IRS will notify you if your claim is denied,
accepted as filed, or selected to be examined. See Pub.
556, Examination of Returns, Appeal Rights, and Claims
for Refund, for more information.
Unless the IRS corrects Form 943-X during processing
or you owe other taxes, penalties, or interest, the IRS will
refund the amount shown on line 25, plus any interest that
applies.
1. Adjusted Employment Tax Return
Check the box on line 1 if you’re correcting underreported
tax amounts or overreported tax amounts and you would
like to use the adjustment process to correct the errors.
You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually
!
CAUTION
withheld from employees.
If you’re correcting both underreported tax amounts
and overreported tax amounts on this form, you must
check this box. If you check this box, any negative amount
shown on line 25 will be applied as a credit (tax deposit) to
your Form 943 for the year in which you’re filing this form.
a credit to Form 943, earlier.
Part 2: Complete the Certifications
You must complete all certifications that apply by checking
the appropriate boxes. If all of your corrections relate to
underreported tax amounts, complete line 3 only; skip
lines 4 and 5 and go to Part 3. If your corrections relate to
overreported tax amounts, other than corrections related
to underreported employment tax credits and social
security tax deferrals, you have a duty to ensure that your
employees' rights to recover overpaid employee social
security and Medicare taxes that you withheld are
protected. The certifications on lines 4 and 5 address the
requirement to:
Form 943-X can't be used to correct overreported
amounts of Additional Medicare Tax unless the
!
CAUTION
amounts weren’t withheld from employee wages.
If you owe tax. Pay the amount shown on line 25 by the
time you file Form 943-X. Generally, you won’t be
charged interest if you file on time, pay on time, enter the
date you discovered the error, and explain the correction
on line 41.
If you have a credit. You overreported employment
taxes (you have a negative amount on line 25) and want
the IRS to apply the credit on Form 943 for the period
during which you filed Form 943-X. The IRS will apply your
credit on the first day of the Form 943 year during which
you filed Form 943-X. However, the credit you show on
Form 943-X, line 25, may not be fully available on your
Form 943 if the IRS corrects it during processing or you
owe other taxes, penalties, or interest. The IRS will notify
you if your claimed credit changes or if the amount
available as a credit on Form 943 was reduced because of
unpaid taxes, penalties, or interest.
Repay or reimburse your employees for the
•
overcollection of employee social security and Medicare
taxes, or
Obtain consents from your employees to file a claim on
•
requirements for both a request for employee consent and
for the employee consent.
3. Filing Forms W-2 or Forms W-2c
Check the box on line 3 to certify that you filed or will file
Forms W-2 or Forms W-2c with the Social Security
Administration (SSA), as required, showing your
employees' correct wage and tax amounts. See the
General Instructions for Forms W-2 and W-3 for detailed
information about filing requirements. Unless otherwise
noted, references on Form 943-X and throughout these
instructions to Form W-2 include Forms W-2AS, W-2CM,
W-2GU, W-2VI, and 499R-2/W-2PR; references to Form
W-2c include Form 499R-2c/W-2cPR; references to Form
W-3 include Form W-3SS and Form W-3PR; and
references to Form W-3c include Form W-3C (PR).
Don’t check the box on line 1 if you’re correcting
overreported tax amounts and the period of
!
CAUTION
limitations on credit or refund for Form 943 will
expire within 90 days of the date you file Form 943-X. See
You must check the box on line 3 to certify that you filed
Forms W-2 or Forms W-2c even if your corrections on
Form 943-X don’t change amounts shown on those forms.
8
Instructions for Form 943-X (Rev. 2-2024)
For example, if your only correction to Form 943 involves
misstated tax adjustments, which don't impact the
amounts reported on your employee's Form W-2 (see the
certify that you already filed all required Forms W-2 and
W-2c with the SSA. In this situation, you're certifying that
you don't need to file Form W-2c because you already
filed a correct Form W-2.
You may not file a refund claim to correct the
incorrect amount of federal income tax or
Additional Medicare Tax actually withheld from
!
CAUTION
employees. If you request their consent to file a claim for
social security tax or Medicare tax, you must tell your
employees that you can't claim a refund of any Additional
sample language to use in your request.
4. Certifying Overreporting Adjustments
5a. Check the box on line 5a if your overreported tax
includes each affected employee share of prior year social
security and Medicare taxes. You’re certifying that you
repaid or reimbursed to the employees their share of prior
year social security and Medicare taxes and you received
written statements from those employees stating that they
didn’t and won’t receive a refund or credit for the prior year
taxes. Don't send these statements to the IRS. Keep them
for your records. Generally, all employment tax records
must be kept for at least 4 years. Records related to
qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, and records related to qualified wages
for the employee retention credit paid after June 30, 2021,
should be kept for at least 6 years. Copies must be
submitted to the IRS if requested.
If you overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax and checked the
box on line 1, check the appropriate box on line 4. You
may need to check more than one box. If you obtained
written statements from some employees but you couldn’t
locate employees or secure the statements of the
remaining employees, check all applicable boxes. Provide
a summary on line 41 of the amount of the corrections for
the employees who provided written statements and for
those who didn’t.
You may not use Form 943-X to correct
overreported amounts of Additional Medicare Tax
!
CAUTION
unless the amounts weren’t withheld from
employee wages.
5b. Check the box on line 5b if your overreported tax
includes each affected employee share of prior year social
security and Medicare taxes and you haven’t yet repaid or
reimbursed the employee share of taxes. You’re certifying
that you received consent from each affected employee to
file a claim on the employee share of those taxes and you
received written statements from those employees stating
that they didn’t and won’t receive a refund or credit for the
prior year taxes.
4a. Check the box on line 4a if your overreported amount
includes each affected employee share of overcollected
taxes. You’re certifying that you repaid or reimbursed the
employee share of prior year taxes and you received
written statements from the employees stating that they
didn’t and won’t receive a refund or credit for the prior year
taxes. Don’t send these statements to the IRS. Keep them
for your records. Generally, all employment tax records
must be kept for at least 4 years. Records related to
qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, and records related to qualified wages
for the employee retention credit paid after June 30, 2021,
should be kept for at least 6 years. Copies must be
submitted to the IRS if requested.
An employee consent must:
Contain the name, address, and social security number
•
(or truncated taxpayer identification number, when
appropriate) of the employee;
Contain the name, address, and EIN of the employer;
Contain the tax period(s), the type of tax, and the
•
•
amount of tax for which the consent is provided;
4b. Check the box on line 4b to certify that your
Affirmatively state that the employee authorizes the
•
overreported amount is only for the employer share of
taxes on those employees who you were unable to find or
who didn’t give you a statement described on line 4a.
employer to claim a refund for the overpayment of the
employee share of tax;
Include the employee's written statement certifying that
•
4c. Check the box on line 4c to certify that your
overreported amount is only for federal income tax, social
security tax, Medicare tax, or Additional Medicare Tax that
you didn’t withhold from your employees.
the employee hasn't made any previous claims (or the
claims were rejected) and won't make any future claims for
refund or credit of the amount of the overcollection;
Identify the basis of the claim; and
•
Be dated and contain the employee's signature under
•
5. Certifying Claims
If you’re filing a claim for refund or abatement of
penalties of perjury. The penalties of perjury statement
should be located immediately above the required
signature.
overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax and checked the
box on line 2, check the appropriate box on line 5. You
may need to check more than one box. If you obtained
written statements or consents from some employees but
you couldn’t locate employees or secure the statements of
the remaining employees, check all applicable boxes.
Provide a summary on line 41 of the amount of the
corrections for the employees who provided statements or
consents and for those who didn’t.
Don’t send these statements and consents to the IRS.
Keep them for your records. Generally, all employment tax
records must be kept for at least 4 years. Records related
to qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, and records related to qualified wages
for the employee retention credit paid after June 30, 2021,
should be kept for at least 6 years. Copies must be
submitted to the IRS if requested.
Instructions for Form 943-X (Rev. 2-2024)
9
In certain situations, you may not have repaid or
reimbursed your employees or obtained their consents
before filing a claim, such as in cases where the period of
limitations on credit or refund is about to expire. In those
situations, file Form 943-X but don’t check a box on line 5.
Tell us on line 41 that you haven’t repaid or reimbursed
employees or obtained consents at the time you file the
claim. However, you must repay or reimburse your
employees and certify that you have done so before the
IRS can allow the claim.
line 6 (column 1)
- line 6 (column 2)
line 6 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Multiply the amount in column 3 by 0.124 (12.4% tax
rate) and enter that result in column 4.
5c. Check the box on line 5c to certify that your
overreported tax is only for the employer share of social
security and Medicare taxes. This applies when affected
employees didn’t give you consent to file a claim for refund
for the employee share of social security and Medicare
taxes, they couldn’t be found, or they didn’t give you a
statement described on line 5b.
5d. Check the box on line 5d to certify that your
overreported amount is only for federal income tax, social
security tax, Medicare tax, or Additional Medicare Tax that
you didn’t withhold from your employees.
line 6 (column 3)
x 0.124
line 6 (column 4)
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Note. If you checked the box on Form 943-X, line 4b or
line 5c, because you’re correcting only the employer share
of tax on a decrease to social security wages, use 0.062
(6.2%) when multiplying the amount shown in column 3. If
you’re correcting both shares of tax for some employees
and only the employer share for other employees, enter
the properly calculated amount in column 4. Be sure to
show your calculations on line 41.
Part 3: Enter the Corrections for the
Calendar Year You’re Correcting
Example—Social security wages decreased. You
reported $9,000 as social security wages on your 2023
Form 943, line 2. In December of 2024, you discover that
you included $2,000 in social security wages for one of
your employees twice. To correct the error, figure the
difference on Form 943-X as shown below.
What Amounts Should You Report in Part 3?
On lines 6–11, columns 1 and 2, for each line you’re
correcting, show amounts for all of your employees, not
just for those employees whose amounts you’re
correcting.
If a correction that you report in column 4 includes both
underreported and overreported amounts (see the
on line 41.
Column 1 (corrected amount)
Column 2 (Form 943, line 2)
Column 3 (difference)
7,000.00
- 9,000.00
-2,000.00
Because special circumstances apply for lines 12–19,
21–24c, and 26–38, read the instructions for each line
carefully before entering amounts in the columns.
Use the difference in column 3 to determine your tax
correction.
If any line doesn't apply to you, leave it blank.
Column 3 (difference)
Tax rate (12.4%)
Column 4 (tax correction)
-2,000.00
x 0.124
-248.00
If you previously adjusted or amended Form 943
using Form 943-X or because of an IRS
!
CAUTION
examination change, show amounts in column 2
that include those previously reported corrections.
Be sure to explain the reasons for this correction on
line 41.
6. Wages Subject to Social Security Tax
Qualified sick leave wages and qualified family
7. Qualified Sick Leave Wages (For Leave Taken
After March 31, 2020, and Before April 1, 2021)
leave wages for leave taken after March 31, 2021,
and before October 1, 2021, were included on
TIP
Form 943, line 2, and can be adjusted only on Form
943-X, line 6.
Adjustments to the social security tax on qualified
sick leave wages and qualified family leave wages
for leave taken after March 31, 2020, and before
TIP
If you’re correcting the taxable social security wages
you reported on Form 943, line 2, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
April 1, 2021, are reported on Form 943-X, lines 7 and 8,
respectively. Adjustments to the nonrefundable portion of
the credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021, are reported on Form 943-X, line 14, and
adjustments to the refundable portion of the credit are
reported on Form 943-X, line 23. Adjustments to qualified
health plan expenses allocable to qualified sick leave
wages and to qualified family leave wages for leave taken
If you or the IRS previously corrected the amount
reported on Form 943, line 2, enter in column 2 the
amount after any previous corrections.
10
Instructions for Form 943-X (Rev. 2-2024)
after March 31, 2020, and before April 1, 2021, are
reported on Form 943-X, lines 26 and 27, respectively. For
corrections to a 2020 Form 943, the credit for qualified
sick and family leave wages is only available for wages
paid with respect to leave taken after March 31, 2020, and
before January 1, 2021. If you claimed the credit for
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, on your original
Form 943, and you make any corrections on Form 943-X
to amounts used to figure this credit, you’ll need to refigure
use this worksheet to figure this credit if you're claiming
the credit for the first time on Form 943-X. For more
information about the credit for qualified sick and family
Column 1 (corrected amount)
Column 2 (Form 943, line 2a)
Column 3 (difference)
2,000.00
- 1,000.00
1,000.00
Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)
1,000.00
x 0.062
62.00
Be sure to explain the reasons for this correction on
line 41.
Qualified sick leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021,
aren't subject to the employer share of social security tax;
therefore, the tax rate on these wages is 6.2% (0.062). For
more information about qualified sick leave wages, see
qualified sick leave wages you reported on Form 943,
line 2a, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
8. Qualified Family Leave Wages (For Leave
Taken After March 31, 2020, and Before April 1,
2021)
Qualified family leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021,
aren't subject to the employer share of social security tax;
therefore, the tax rate on these wages is 6.2% (0.062). For
more information about qualified family leave wages, see
qualified family leave wages you reported on Form 943,
line 2b, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
line 7 (column 1)
- line 7 (column 2)
line 7 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
line 8 (column 1)
- line 8 (column 2)
line 8 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
line 7 (column 3)
x 0.062
line 7 (column 4)
Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
line 8 (column 3)
x 0.062
line 8 (column 4)
Note. If you erroneously reported qualified sick leave
wages for leave taken after March 31, 2020, and before
April 1, 2021, on Form 943, line 2, instead of on line 2a,
you’ll need to make a correction on Form 943-X, lines 6
and 7, and enter the properly calculated amount in column
4 for each line.
Example—Qualified sick leave wages increased.
You paid $2,000 of qualified sick leave wages to only one
of your employees on March 26, 2021. In March 2024, you
discover that you only reported $1,000 of qualified sick
leave wages on your 2021 Form 943. To correct the error,
figure the difference on Form 943-X as shown below.
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Note. If you erroneously reported qualified family leave
wages for leave taken after March 31, 2020, and before
April 1, 2021, on Form 943, line 2, instead of on line 2b,
you’ll need to make a correction on Form 943-X, lines 6
and 8, and enter the properly calculated amount in column
4 for each line.
Example—Qualified family leave wages
decreased. You paid $1,000 of qualified family leave
wages to only one of your employees on March 26, 2021.
In March 2024, you discover that you erroneously reported
$3,000 of qualified family leave wages on your 2021 Form
Instructions for Form 943-X (Rev. 2-2024)
11
943. To correct the error, figure the difference on Form
943-X as shown below.
Use the difference in column 3 to determine your tax
correction.
Column 1 (corrected amount)
Column 2 (Form 943, line 2b)
1,000.00
- 3,000.00
Column 3 (difference)
Tax rate (2.9%)
-2,000.00
x 0.029
Column 3 (difference)
-2,000.00
Column 4 (tax correction)
-58.00
Use the difference in column 3 to determine your tax
correction.
Be sure to explain the reasons for this correction on
line 41.
10. Wages Subject to Additional Medicare Tax
Withholding
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)
-2,000.00
x 0.062
-124.00
You may use Form 943-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount
reported on Form 943, line 7, isn’t the amount you actually
withheld. This type of error is an administrative error. The
administrative error adjustment corrects the amount
reported on Form 943 to agree with the amount actually
withheld from employees.
Be sure to explain the reasons for this correction on
line 41.
9. Wages Subject to Medicare Tax
If you’re correcting the taxable Medicare wages you
reported on Form 943, line 4, enter the total corrected
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
You may also correct errors to Additional Medicare Tax
withholding for prior years if section 3509 rates apply. If
19, later.
If a prior year error was a nonadministrative error, you
may correct only the wages subject to Additional
line 9 (column 1)
- line 9 (column 2)
Medicare Tax withholding that were originally reported on
Form 943, line 6, or previously corrected on Form 943-X.
You can’t correct the tax reported on Form 943, line 7.
line 9 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Prior year administrative errors. If you’re correcting the
wages subject to Additional Medicare Tax withholding that
you reported on Form 943, line 6, enter the total corrected
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
Multiply the amount in column 3 by 0.029 (2.9% tax
rate) and enter that result in column 4.
line 9 (column 3)
x 0.029
line 9 (column 4)
line 10 (column 1)
- line 10 (column 2)
line 10 (column 3)
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Note. If you checked the box on Form 943-X, line 4b or
line 5c, because you’re correcting only the employer share
of tax on a decrease to Medicare wages, use 0.0145
(1.45%) when multiplying the amount in column 3. If you’re
correcting both shares of tax for some employees and
only the employer share for other employees, enter the
properly calculated amount in column 4. Be sure to
explain your calculations on line 41.
Multiply the amount in column 3 by 0.009 (0.9% tax
rate) and enter that result in column 4.
line 10 (column 3)
x 0.009
line 10 (column 4)
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Example—Medicare wages decreased. Following
instructions for line 6, the wages that you counted twice
were also taxable Medicare wages. To correct the error,
figure the difference on Form 943-X as shown next.
Example—Prior year administrative error
(incorrectly reported amount of Additional Medicare
Tax actually withheld). Nathan Black's wages exceeded
the $200,000 withholding threshold for Additional
Medicare Tax in November 2023. The total wages paid to
Nathan for 2023 were $230,000. You withheld $270
($30,000 x 0.009) from Nathan's wages. However, on your
2023 Form 943, you mistakenly reported $3,000 on line 6,
and Additional Medicare Tax withheld of $27 on line 7. You
Column 1 (corrected amount)
Column 2 (Form 943, line 4)
7,000.00
- 9,000.00
Column 3 (difference)
-2,000.00
12
Instructions for Form 943-X (Rev. 2-2024)
discover the error on March 13, 2024. This is an example
of an administrative error that may be corrected in a later
calendar year because the amount actually withheld isn’t
the amount reported on your 2023 Form 943. Use Form
943-X, line 10, to correct the error as shown below.
difference between columns 1 and 2. However, multiply
only the amount of wages reported in column 3 that are
related to administrative errors by 0.009 (0.9% tax rate).
Don’t multiply any wages reported in column 3 that are
related to nonadministrative errors by 0.009 (0.9% tax
rate). Use line 41 to explain in detail your corrections. The
explanation must include the reasons for the corrections
and a breakdown of the amount reported in column 3 into
the amounts related to administrative errors and
nonadministrative errors.
Column 1 (corrected amount)
Column 2 (Form 943, line 6)
30,000.00
- 3,000.00
Column 3 (difference)
27,000.00
Example—Combination of prior year
Use the difference in column 3 to determine your tax
correction.
administrative and nonadministrative errors. Nathan
Black's wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in November 2023.
The total wages paid to Nathan for 2023 were $230,000.
You withheld $270 ($30,000 x 0.009) from Nathan's
wages. However, on your 2023 Form 943, you mistakenly
reported $3,000 on line 6, and Additional Medicare Tax
withheld of $27 on line 7. The difference in wages subject
to Additional Medicare Tax related to this administrative
error is $27,000 ($30,000 − $3,000).
Column 3 (difference)
Tax rate (0.9%)
27,000.00
x 0.009
Column 4 (tax correction)
243.00
Be sure to explain the reasons for this correction on
line 41.
Leah Green's wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
December 2023. The total wages paid to Leah for 2023
were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t
report Leah’s $20,000 in wages subject to Additional
Medicare Tax withholding on line 6 of your 2023 Form
943.
Prior year nonadministrative errors. You may correct
only the taxable wages subject to Additional Medicare
Tax withholding that you reported on Form 943, line 6.
Enter the total corrected amount in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
You discover both errors on March 13, 2024. Use Form
943-X, line 10, to correct the errors as shown below.
line 10 (column 1)
- line 10 (column 2)
line 10 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Column 1 (corrected amount)
Column 2 (Form 943, line 6)
50,000.00
- 3,000.00
Column 3 (difference)
47,000.00
Don’t multiply the amount in column 3 by 0.009 (0.9%
tax rate). Leave column 4 blank and explain the reasons
for this correction on line 41.
Determine the portion of wages reported in column 3
that is related to the administrative error ($47,000 −
$20,000 (nonadministrative error) = $27,000
Example—Prior year nonadministrative error
(failure to withhold Additional Medicare Tax when
required). Leah Green's wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
December 2023. The total wages paid to Leah for 2023
were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t
report an amount on line 6 or line 7 of your 2023 Form
943. You discover the error on March 13, 2024. File Form
943-X to correct the wages subject to Additional Medicare
Tax withholding for your 2023 Form 943, but you may not
correct the Additional Medicare Tax withheld (column 4)
because the error involves a previous year and the
amount previously reported for the employee represents
the actual amount withheld from the employee during
2023.
(administrative error)). Multiply this portion of column 3 by
0.009 (0.9% tax rate) to determine your tax correction.
Difference related to administrative error
Tax rate (0.9%)
27,000.00
x 0.009
Column 4 (tax correction)
243.00
Be sure to explain the reasons for these corrections on
line 41. You must also report that $20,000 of the amount
shown in column 3 was related to the correction of a prior
year nonadministrative error and $27,000 of the amount
shown in column 3 was related to the correction of an
administrative error.
11. Federal Income Tax Withheld
Combination of prior year administrative and nonad-
ministrative errors. If you’re reporting both
If you’re correcting the federal income tax withheld from
wages you reported on Form 943, line 8, enter the total
corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2.
administrative errors and nonadministrative errors for the
same prior year, enter the total corrected amount in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
Instructions for Form 943-X (Rev. 2-2024)
13
the error. Enter $9,000 in column 1 and $6,000 in column
2. Subtract the amount in column 2 from the amount in
column 1.
line 11 (column 1)
- line 11 (column 2)
line 11 (column 3)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Column 1 (corrected amount)
Column 2 (Form 943, line 8)
9,000.00
- 6,000.00
Column 3 (difference)
3,000.00
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
Report the $3,000.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on
Generally, you may only correct administrative
errors to federal income tax withholding (that is,
!
line 41.
CAUTION
errors in which the amount reported on Form 943,
Example—Nonadministrative error reporting
income tax because of repayment of wages paid in
prior year. You prepaid Jack Brown $4,000 of wages for
2 months of work in September 2023. You withheld $400
of federal income tax at the time you paid Jack. These
amounts were reported on your 2023 Form 943. Jack left
employment in October 2023 (after only 1 month of
service). In February 2024, Jack repaid $2,000 to you for
the 1 month he didn't work. You can't file Form 943-X to
reduce the federal income tax withheld because you
actually withheld the federal income tax from wages. You
also can't file Form 943-X to reduce wages because the
wages were income to Jack for the prior year. These
amounts were correctly reported on Form 943.
line 8, isn't the amount you actually withheld from an
employee's wages) and errors for which section 3509
rates apply. Only transposition or math errors involving the
inaccurate reporting of the amount withheld are
“administrative errors.” The administrative error
adjustment corrects the amount reported on Form 943 to
agree with the amount actually withheld from employees.
See section 2 of Pub. 15 for more information about
corrections during the calendar year and about
administrative errors. If section 3509 rates apply, see the
You can't file a Form 943-X to correct federal income
tax withholding for prior years for nonadministrative errors.
In other words, you can't correct federal income tax
actually withheld from an employee in a prior year if you
discover that you didn't withhold the right amount. For
example, you can't correct federal income tax withheld in a
prior year because you used the wrong income tax
withholding table or you didn't treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income
tax in a prior year on behalf of your employee rather than
deducting it from the employee's pay (which resulted in
additional wages subject to tax), and in a subsequent year
you determine that you incorrectly calculated the amount
of tax, you can't correct the federal income tax
12. Tax Adjustments
For purposes of these instructions, all references
to “sick pay” mean ordinary sick pay, not “qualified
sick leave wages.”
TIP
Don’t enter an amount on line 12 unless you need to
correct any adjustments reported on Form 943, line 10.
Amounts reported on line 12 reflect corrections of
amounts misstated on Form 943, line 10. See
Enter in column 1 the total corrected amount for Form
943, line 10. Enter in column 2 the total originally reported
or previously corrected amount from Form 943, line 10. In
column 3, enter the difference between columns 1 and 2.
withholding.
Example—Prior year nonadministrative error
(failure to withhold federal income tax when
required). You were required to withhold $400 of federal
income tax from an employee bonus that was paid in
December of 2023 but you withheld nothing. You
discovered the error on March 15, 2024. You can’t file
Form 943-X to correct federal income tax withheld
reported on your 2023 Form 943 because the error
involves a previous year and the amount previously
reported for the employee represents the actual amount
withheld from the employee during 2023.
line 12 (column 1)
- line 12 (column
2)
line 12 (column 3)
You may need to report negative numbers in any
column. Make sure that the difference you enter in
column 3 accurately represents the change to
TIP
Example—Prior year administrative error
adjustments originally reported or previously corrected on
Form 943, line 10.
(incorrectly reported amount of federal income tax
actually withheld). You had three employees. In 2023,
you withheld $1,000 of federal income tax from Nathan
Black, $2,000 from Leah Green, and $6,000 from Becky
Lee. The total amount of federal income tax you withheld
was $9,000. You mistakenly reported $6,000 on line 8 of
your 2023 Form 943. You discovered the error on March
15, 2024. This is an example of an administrative error
that may be corrected in a later calendar year because the
amount actually withheld from employees' wages isn’t the
amount reported on Form 943. Use Form 943-X to correct
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
On line 41, describe what you misreported on Form
943. Tell us if your adjustment is for fractions of cents,
third-party sick pay, or group-term life insurance.
Example—Third-party sick pay underreported.
You reported $6,900 (shown as “-6,900.00”) as a
14
Instructions for Form 943-X (Rev. 2-2024)
third-party sick pay adjustment (reduction to tax) on your
2023 Form 943, line 10. Your third-party sick pay
adjustment should have been $9,600 (shown as
“-9,600.00”) because your third-party sick pay payer
withheld that amount of social security and Medicare
taxes from your employees. You discover the error in April
of 2024. To correct the error, figure the difference on Form
943-X as shown below.
14. Nonrefundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
Form 943-X and these instructions use the terms
“nonrefundable” and “refundable” when
TIP
discussing credits. The term “nonrefundable”
means the portion of the credit which is limited by law to
certain taxes. The term “refundable” means the portion of
the credit which is in excess of those taxes.
Column 1 (corrected amount)
Column 2 (Form 943, line 10)
-9,600.00
- (6,900.00)
If you’re correcting the nonrefundable portion of the
credit for qualified sick and family leave wages for leave
taken after March 31, 2020, and before April 1, 2021, that
you reported on Form 943, line 12b, enter the total
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
Column 3 (difference)
-2,700.00
Here is how you would enter the numbers on Form
943-X.
Column 1
(corrected amount)
-9,600.00
Column 2
(Form 943, line 10)
-6,900.00
Column 3
(difference)
-2,700.00
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4.
For corrections to 2020 Form 943, line 12b, the credit
for qualified sick and family leave wages is only available
for wages paid with respect to leave taken after March 31,
2020, and before January 1, 2021. For corrections to
2021, 2022, or 2023 Form 943, line 12b, the credit for
qualified sick and family leave wages is only available for
wages paid in 2021, 2022, or 2023 with respect to any
leave taken after March 31, 2020, and before April 1,
2021. If you're correcting a year before 2020, don't enter
any amount on line 14.
Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021. For purposes of the credit for qualified sick and
family leave wages, qualified sick and family leave wages
are wages for social security and Medicare tax purposes,
determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22),
that an employer pays that otherwise meet the
Report “-2,700.00” as your correction in column 4.
In this example, you’re claiming a credit for $2,700 in
overreported tax for your 2023 Form 943. Always enter the
same amount in column 4 (including any minus sign) that
you enter in column 3.
Be sure to explain the reasons for this correction on
line 41.
Only use line 12 to correct adjustments for
fractions of cents, third-party sick pay, or
!
CAUTION
group-term life insurance previously reported. File
a separate Form 943-X for each year being corrected.
13. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities
The payroll tax credit election must be made on or
before the due date of the originally filed income
!
CAUTION
tax return (including extensions). Any election to
take the payroll tax credit may be revoked only with the
consent of the IRS.
If you're correcting the qualified small business payroll
tax credit for increasing research activities that you
reported on Form 943, line 12a (line 12 for years prior to
2020), enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
requirements of the Emergency Paid Sick Leave Act
(EPSLA) or the Emergency Family and Medical Leave
Expansion Act (Expanded FMLA), as enacted under the
FFCRA and amended by the COVID-related Tax Relief Act
of 2020. However, don't include any wages otherwise
excluded under sections 3121(b)(1)–(22) when reporting
qualified sick and family leave wages on your employment
Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
2e(i). Instead, include qualified sick leave wages and
qualified family leave wages excluded from the definition
of employment under sections 3121(b)(1)–(22) separately
in Step 2, line 2a(iii) and/or line 2e(iii), respectively, before
you figure your total credit in Step 2, line 2d (credit for
qualified sick leave wages), or Step 2, line 2h (credit for
qualified family leave wages).
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4.
You must attach a corrected Form 8974 and explain the
reasons for this correction on line 41.
The 2020 Instructions for Form 943 were released
before the COVID-related Tax Relief Act of 2020 was
enacted on December 27, 2020; therefore, Worksheet 1 in
Instructions for Form 943-X (Rev. 2-2024)
15
the 2020 Instructions for Form 943 didn't include lines to
add the wages that meet an exclusion under sections
3121(b)(1)–(22) when figuring the credit for qualified sick
and family leave wages. If your Form 943 for 2020 didn't
claim the correct amount of the credit for qualified sick and
family leave wages because you paid qualified sick leave
wages and/or qualified family leave wages that meet an
exclusion under sections 3121(b)(1)–(22), you may file
correct amount of the credit. You’ll also include on Form
943-X, lines 26 and 27, and on Worksheet 1 any qualified
health plan expenses allocable to those wages. The
appropriate lines related to the exclusions under sections
3121(b)(1)–(22) were added to Worksheet 1 in the 2021
Instructions for Form 943.
Example—Nonrefundable portion of credit for
qualified sick and family leave wages increased. You
originally reported a $1,000 nonrefundable portion of the
credit for qualified sick and family leave wages on Form
943, line 12b, for 2021. In March 2024, you discover that
you made an error when figuring the credit. You use
Worksheet 1 to refigure the nonrefundable portion of the
credit for qualified sick and family leave wages and you
determine that the credit is $2,000. To correct the error,
figure the difference on Form 943-X as shown next.
received a Small Business Interruption Loan under the
to claim the correct amount of the credit. For more
information, see Notice 2021-20, 2021-11 I.R.B. 922,
Rev. Proc. 2021-33, 2021-34 I.R.B. 327, available at
Instructions for Qualified Wages Paid After March
12, 2020, and Before July 1, 2021
If you’re correcting the nonrefundable portion of the
employee retention credit for qualified wages paid after
March 12, 2020, and before July 1, 2021, that you
reported on Form 943, line 12c, enter the total corrected
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Column 1 (corrected amount)
Column 2 (Form 943, line 12b)
2,000.00
- 1,000.00
For more information about the employee retention
credit for qualified wages paid after March 12, 2020, and
2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/
the employee retention credit for qualified wages paid
after December 31, 2020, and before July 1, 2021. Also
see section IV of Notice 2021-49, 2021-34 I.R.B. 316,
Column 3 (difference)
1,000.00
To properly show the credit increase as a reduction to
your tax balance, enter the positive number in column 3 as
a negative number in column 4. Here is how you would
enter the numbers on Form 943-X, line 14.
Column 1
(corrected
amount)
Column 2
(Form 943,
line 12b)
Column 3
(difference)
Column 4
(tax correction)
Be sure to explain the reasons for this correction on
line 41.
2,000.00
1,000.00
1,000.00
-1,000.00
For corrections to a 2020 Form 943, the employee
retention credit is only available for qualified
wages paid after March 12, 2020, and before
TIP
Be sure to explain the reasons for this correction on
line 41.
January 1, 2021. For corrections to a 2021 Form 943, the
employee retention credit is only available for qualified
wages paid after December 31, 2020, and before October
1, 2021, unless the employer was a recovery startup
business. An employer that was a recovery startup
business could also claim the employee retention credit
for wages paid after September 30, 2021, and before
January 1, 2022. Adjustments to the nonrefundable
portion of the employee retention credit for qualified
wages paid after March 12, 2020, and before July 1, 2021,
are reported on Form 943-X, line 15a, and adjustments to
the refundable portion of the credit are reported on Form
943-X, line 24a. Adjustments to qualified wages for the
employee retention credit are reported on Form 943-X,
line 28. Adjustments to qualified health plan expenses
allocable to the employee retention credit are reported on
Form 943-X, line 29. If you claimed the employee retention
credit on your original 2020 Form 943 or your original 2021
Form 943 for qualified wages paid before July 1, 2021,
and you make any corrections on Form 943-X for the year
15a. Nonrefundable Portion of Employee
Retention Credit
Use line 15a only for corrections to a 2020 or 2021 Form
943.
Section 206(c) of the Taxpayer Certainty and
Disaster Tax Relief Act of 2020 removed the
restriction on an employer who has received a
TIP
Small Business Interruption Loan under the Paycheck
Protection Program (PPP) from claiming the employee
retention credit. The eligible employer can claim the
employee retention credit on any qualified wages that
aren't counted as payroll costs in obtaining PPP loan
forgiveness. Any wages that could count toward eligibility
for the employee retention credit or PPP loan forgiveness
can be applied to either of these two programs but not
both. If your Form 943 for 2020 didn't claim the correct
amount for the employee retention credit because you
16
Instructions for Form 943-X (Rev. 2-2024)
to amounts used to figure this credit, you’ll need to refigure
this worksheet to figure the credit for qualified wages paid
after March 12, 2020, and before July 1, 2021, if you're
claiming the credit for the first time on Form 943-X.
credit are reported on Form 943-X, line 29. If you claimed
the employee retention credit on your original 2021 Form
943 and you make any corrections on Form 943-X to
amounts used to figure the credit for qualified wages paid
after June 30, 2021, and before January 1, 2022, you'll
need to refigure the amount of the credit using Worksheet
you’re claiming the credit for the first time on Form 943-X.
Instructions for Qualified Wages Paid After June
30, 2021, and Before January 1, 2022
15b. Nonrefundable Portion of Credit for
Qualified Sick and Family Leave Wages for
Leave Taken After March 31, 2021, and Before
October 1, 2021
If you’re correcting the nonrefundable portion of the credit
for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021, that
you reported on Form 943, line 12d, enter the total
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
The Infrastructure Investment and Jobs Act
amends section 3134 of the Internal Revenue
!
CAUTION
Code, as enacted under the ARP, to limit the
availability of the employee retention credit in the fourth
quarter of 2021 to employers that are recovery startup
businesses, as defined in section 3134(c)(5). Thus, for
wages paid after September 30, 2021, and before January
1, 2022, only the wages paid by recovery startup
businesses can be qualified wages. See the 2021 revision
of the Instructions for Form 943 for more information about
a recovery startup business.
If you're correcting the nonrefundable portion of the
employee retention credit for qualified wages paid after
June 30, 2021, and before January 1, 2022, that you
reported on Form 943, line 12c, enter the total corrected
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
For corrections to 2021, 2022, or 2023 Form 943,
line 12d, the credit for qualified sick and family leave
wages is only available for wages paid in 2021, 2022, or
2023 with respect to any leave taken after March 31,
2021, and before October 1, 2021. If you're correcting a
year before 2021, don't enter any amount on line 15b.
For more information about the employee retention
credit for qualified wages paid after June 30, 2021, and
Proc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880,
modifications to Notice 2021-49.
Definition of qualified sick and family leave wages for
leave taken after March 31, 2021, and before October
1, 2021. For purposes of this credit, qualified sick leave
wages and qualified family leave wages are wages for
social security and Medicare tax purposes, determined
without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
employer pays that otherwise meet the requirements of
the EPSLA or Expanded FMLA, as enacted under the
FFCRA and amended for purposes of the ARP. Taxable
qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, were included on Form 943, line 2, and
can be adjusted only on Form 943-X, line 6. Total qualified
sick and family leave wages for leave taken after March
31, 2021, and before October 1, 2021, including any
qualified leave wages that were above the social security
wage base and any qualified leave wages excluded from
the definition of employment under sections 3121(b)(1)–
(22), were included on Form 943, lines 22 and 25,
respectively, and can be adjusted only on Form 943-X,
your credit.
Be sure to explain the reasons for this correction on
line 41.
For corrections to a 2021 Form 943, the employee
retention credit is only available for qualified
TIP
wages paid after December 31, 2020, and before
October 1, 2021, unless the employer was a recovery
startup business. An employer that was a recovery startup
business could also claim the employee retention credit
for wages paid after September 30, 2021, and before
January 1, 2022. Adjustments to the nonrefundable
portion of the employee retention credit for qualified
wages paid after June 30, 2021, and before January 1,
2022, are reported on Form 943-X, line 15a, and
adjustments to the refundable portion of the credit are
reported on Form 943-X, line 24a. Adjustments to
qualified wages for the employee retention credit are
reported on Form 943-X, line 28. Adjustments to qualified
health plan expenses allocable to the employee retention
Be sure to explain the reasons for this correction on
line 41.
Instructions for Form 943-X (Rev. 2-2024)
17
Section 3509 rates are also not available for certain
statutory employees.
15c. Nonrefundable Portion of COBRA Premium
Assistance Credit
COBRA premium assistance is available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. For more information, see Credit for COBRA
On lines 16–19, enter only corrections to wages
resulting from reclassifying certain workers as employees
when section 3509 rates are used to calculate the taxes.
If the employer issued the required information returns,
use the section 3509 rates as follows.
For social security tax, use the employer rate of 6.2%
•
plus 20% of the employee rate of 6.2%, for a total rate of
7.44% of wages.
Premium payees that receive an election from an
For Medicare tax, use the employer rate of 1.45% plus
•
assistance eligible individual are entitled to the
COBRA premium assistance credit for premiums
TIP
20% of the employee rate of 1.45%, for a total rate of
1.74% of wages.
not paid during the quarter in which the election is
For Additional Medicare Tax, 0.18% (20% of the
•
employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
If you’re correcting the nonrefundable portion of the
COBRA premium assistance credit that you reported on
Form 943, line 12e, enter the total corrected amount from
Worksheet 5, Step 2, line 2g, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
For federal income tax withholding, the rate is 1.5% of
•
wages.
If the employer didn’t issue the required information
returns, use the section 3509 rates as follows.
For social security tax, use the employer rate of 6.2%
•
plus 40% of the employee rate of 6.2%, for a total rate of
8.68% of wages.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
For Medicare tax, use the employer rate of 1.45% plus
•
40% of the employee rate of 1.45%, for a total rate of
2.03% of wages.
For Additional Medicare Tax, 0.36% (40% of the
•
employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
For federal income tax withholding, the rate is 3.0% of
•
wages.
Be sure to explain the reasons for this correction on
line 41.
Unlike some other lines on Form 943-X, enter in column
1 only the corrected wages for workers being reclassified,
not the amount paid to all employees. Enter in column 2
previously reported wages (if any) to reclassified
15d. Number of Individuals Provided COBRA
Premium Assistance
If you’re correcting the number of individuals provided
COBRA premium assistance that you reported on Form
943, line 12f, enter the total corrected amount in column 1.
In column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.
employees. To get the amount for column 4, use the
applicable section 3509 rates. If you filed the required
information returns for some employees but didn’t file
them for other employees, be sure to use the applicable
rates for each employee when calculating the amounts in
column 4 and show your calculations on line 41. The tax
correction in column 4 will be a positive number if you
increased the amount of wages you previously reported.
Be sure to explain the reasons for this correction on
line 41.
16–19. Special Additions to Wages for Federal
Income Tax, Social Security Taxes, Medicare
Taxes, and Additional Medicare Tax
20. Subtotal
Combine the amounts on lines 6–19 of column 4 and
enter the total on line 20.
Section 3509 provides special rates for the employee
share of social security tax, Medicare tax, Additional
Medicare Tax, and federal income tax withholding when
workers are reclassified as employees in certain
circumstances. The applicable rate depends on whether
you filed required information returns. An employer can’t
recover any tax paid under this provision from the
employees. The full employer share of social security and
Medicare taxes is due for all reclassifications.
Example. You entered “-500.00” in column 4 of line 6,
“-100.00” in column 4 of line 9, and “1,400.00” in column 4
of line 11. Combine these amounts and enter “800.00” in
column 4 of line 20.
Line 6 (column 4)
Line 9 (column 4)
-500.00
-100.00
Line 11 (column 4) + 1,400.00
Line 20 (column 4)
800.00
Note. Section 3509 rates aren’t available if you
intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income
tax but didn’t withhold social security and Medicare taxes.
18
Instructions for Form 943-X (Rev. 2-2024)
more information about the deferral of employment tax
21. Deferred Amount of the Employer Share of
Social Security Tax
Use Form 943-X, line 21, if you need to correct the
deferred amount of the employer share of social security
tax that you reported on your 2020 Form 943, line 14b.
Enter the total corrected amount in column 1. In column 2,
enter the amount you originally reported or as previously
corrected by you or the IRS. In column 3, enter the
difference between columns 1 and 2.
Be sure to explain the reasons for any correction on
line 41.
22. Deferred Amount of the Employee Share of
Social Security Tax
Use Form 943-X, line 22, if you need to correct the
deferred amount of the employee share of social security
tax that you reported on your 2020 Form 943, line 14c.
Enter the total corrected amount in column 1. In column 2,
enter the amount you originally reported or as previously
corrected by you or the IRS. In column 3, enter the
difference between columns 1 and 2.
Copy the amount in column 3 to column 4. However,
because an increase to the deferred amount of the
employer share of social security tax defers the payment
due, to properly show the amount as a deferral of
payment, enter a positive number in column 3 as a
negative number in column 4. A decrease to the deferred
amount of the employer share of social security tax
decreases the payment you can defer and must be shown
as a balance due item; therefore, to properly show the
amount as a balance due item, enter a negative number in
column 3 as a positive number in column 4.
If you're filing Form 943-X to increase the amount of
social security wages paid on or after March 27, 2020,
and before January 1, 2021, so that there is an additional
amount of social security tax that hasn't yet been paid,
and hasn't yet been deferred, then you may use Form
943-X to increase the amount of the deferred employer
share of social security tax originally reported on Form
943, line 14b. If you're filing Form 943-X to decrease the
amount of social security wages paid on or after March
27, 2020, and before January 1, 2021, so that there is a
decrease in the amount of social security tax that is
eligible for deferral, then you must use Form 943-X to
decrease the amount of the deferred employer share of
social security tax originally reported on Form 943,
line 14b, if the decrease in wages causes the amount you
originally deferred to exceed the amount that is now
eligible for deferral. Otherwise, you may only correct the
amount of the deferred employer share of social security
tax if the amount originally reported on Form 943, line 14b,
isn't the amount you actually deferred (for example, you
incorrectly reported the amount that you actually
Copy the amount in column 3 to column 4. However,
because an increase to the deferred amount of the
employee share of social security tax defers the payment
due, to properly show the amount as a deferral of
payment, enter a positive number in column 3 as a
negative number in column 4. A decrease to the deferred
amount of the employee share of social security tax
decreases the payment you can defer and must be shown
as a balance due item; therefore, to properly show the
amount as a balance due item, enter a negative number in
column 3 as a positive number in column 4.
You may only correct the amount of the deferred
employee share of social security tax if the amount
originally reported on Form 943, line 14c, isn't the amount
you actually deferred (for example, you incorrectly
reported the amount that you actually deferred). If you
already paid the correct amount of the employee's share
of social security tax, you may not subsequently defer the
payment by filing Form 943-X.
The deferred amount of the employee share of social
security tax was only available for social security wages of
less than $4,000 paid to an employee in any biweekly pay
period (or the equivalent threshold amount for other pay
periods) paid on a pay date during the period beginning
on September 1, 2020, and ending on December 31,
2020. The due date for withholding and payment of the
deferred employee share of social security tax was
postponed until the period beginning on January 1, 2021,
and ending on December 31, 2021. The employer was
liable to pay the deferred employee share of social
security tax to the IRS and was required to do so before
January 1, 2022, to avoid interest, penalties, and additions
to tax on those amounts. Because January 1, 2022, was a
nonbusiness day, payments made on January 3, 2022,
were considered timely. For more information about the
deferral of the employee share of social security tax, see
Notice 2020-65, 2020-38 I.R.B. 567, available at
deferred). If you already paid the correct amount of the
employer share of social security tax during the payroll tax
deferral period, you may not subsequently defer the
information about the interaction of credits and the deferral
of employment tax deposits and payments.
The deferred amount of the employer share of social
security tax was only available for deposits and payments
due on or after March 27, 2020, and before January 1,
2021, as well as deposits and payments due after January
1, 2021, that were required for wages paid during the
applicable period. One-half of the deferred amount of the
employer share of social security tax was due by
2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/
December 31, 2021, and the remainder was due by
December 31, 2022. Because both December 31, 2021,
and December 31, 2022, were nonbusiness days,
payments made on the next business day were
Be sure to explain the reasons for any correction on
line 41.
considered timely. Any payments or deposits you made
before December 31, 2021, were first applied against your
payment due on December 31, 2021, and then applied
against your payment due on December 31, 2022. For
Instructions for Form 943-X (Rev. 2-2024)
19
employee retention credit for qualified wages paid after
March 12, 2020, and before January 1, 2021, see Notice
the employee retention credit for qualified wages paid
after December 31, 2020, and before July 1, 2021. Also
23. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
If you're correcting the refundable portion of the credit for
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 14d, enter the total corrected
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. For more information about the
credit for qualified sick and family leave wages, go to
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Be sure to explain the reasons for this correction on
line 41.
Instructions for Qualified Wages Paid After June
30, 2021, and Before January 1, 2022
If you're correcting the refundable portion of the employee
retention credit that you reported on Form 943, line 14e,
for qualified wages paid after June 30, 2021, and before
January 1, 2022, enter the total corrected amount from
Worksheet 4, Step 2, line 2i, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. For more information about the
employee retention credit for qualified wages paid after
June 30, 2021, and before January 1, 2022, see Notice
modifications to Notice 2021-49.
For corrections to 2020 Form 943, line 14d, the credit
for qualified sick and family leave wages is only available
for wages paid with respect to leave taken after March 31,
2020, and before January 1, 2021. For corrections to
2021, 2022, or 2023 Form 943, line 14d, the credit for
qualified sick and family leave wages is only available for
wages paid in 2021, 2022, or 2023 with respect to any
leave taken after March 31, 2020, and before April 1,
2021. If you're correcting a year before 2020, don't enter
any amount on line 23.
Be sure to explain the reasons for this correction on
line 41.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
24a. Refundable Portion of Employee Retention
Credit
Use line 24a only for corrections to a 2020 or 2021 Form
943.
For corrections to a 2020 Form 943, the employee
retention credit is only available for qualified
wages paid after March 12, 2020, and before
TIP
Be sure to explain the reasons for this correction on
line 41.
January 1, 2021. For corrections to a 2021 Form 943, the
employee retention credit is only available for qualified
wages paid after December 31, 2020, and before October
1, 2021, unless the employer was a recovery startup
business. An employer that was a recovery startup
business could also claim the employee retention credit
for wages paid after September 30, 2021, and before
January 1, 2022.
24b. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
If you’re correcting the refundable portion of the credit for
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that you
reported on Form 943, line 14f, enter the total corrected
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. For more information about the
credit for qualified sick and family leave wages, go to
Instructions for Qualified Wages Paid After March
12, 2020, and Before July 1, 2021
If you're correcting the refundable portion of the employee
retention credit that you reported on Form 943, line 14e,
for qualified wages paid after March 12, 2020, and before
July 1, 2021, enter the total corrected amount from
Worksheet 2, Step 2, line 2i, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. For more information about the
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
20
Instructions for Form 943-X (Rev. 2-2024)
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
25. Total
Combine the amounts from column 4 on lines 20–24c and
enter the result on line 25.
Your credit. If the amount entered on line 25 is less than
zero, for example, “-115.00,” you have a credit because
you overreported your federal employment taxes.
For corrections to 2021, 2022, or 2023 Form 943,
line 14f, the credit for qualified sick and family leave wages
is only available for wages paid in 2021, 2022, or 2023
with respect to any leave taken after March 31, 2021, and
before October 1, 2021. If you're correcting a year before
2021, don't enter any amount on line 24b.
If you checked the box on line 1, include this amount on
•
the "Total deposits" line of Form 943 for the year during
which you filed Form 943-X. Don’t make any changes to
your record of federal tax liability reported on Form 943,
line 17, or Form 943-A, unless you were assessed an FTD
penalty. For more information, see the Form 943-A
instructions.
Be sure to explain the reasons for this correction on
line 41.
24c. Refundable Portion of COBRA Premium
Assistance Credit
If you checked the box on line 2, you’re filing a claim for
•
refund or abatement of the amount shown.
COBRA premium assistance is available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. For more information, see Credit for COBRA
If your credit is less than $1, we will send a refund or
apply it to your next return only if you ask us in writing to
do so.
Amount you owe. If the amount on line 25 is a positive
number, you must pay the amount you owe by the time
you file Form 943-X. You may not use any credit that you
show on another Form 943-X to pay the amount you owe,
even if you filed for the amount you owe and the credit at
the same time.
If you owe tax and are filing a timely Form 943-X, don’t
file an amended Form 943-A unless you were assessed
an FTD penalty caused by an incorrect, incomplete, or
missing Form 943-A. Don’t include the tax increase
reported on Form 943-X on any amended Form 943-A you
file.
If you’re correcting the refundable portion of the
COBRA premium assistance credit that you reported on
Form 943, line 14g, enter the total corrected amount from
Worksheet 5, Step 2, line 2h, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
If you owe tax and are filing a late Form 943-X, that is,
after the due date of Form 943 for the year in which you
discovered the error, you must file an amended Form
943-A with the Form 943-X. Otherwise, the IRS may
assess an “averaged” FTD penalty. The total tax reported
on Form 943-A, line M, must match the corrected tax
(Form 943, line 13, combined with any correction reported
on Form 943-X, line 20) for the year, less any previous
abatements and interest-free tax assessments.
Payment methods. You may pay the amount you owe on
line 25 electronically using the Electronic Federal Tax
Payment System (EFTPS), by credit card or debit card, or
by a check or money order.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Be sure to explain the reasons for this correction on
line 41.
Corrections to Form 943, Line 14g (For 2020) or
Line 14i (For 2021)
Form 943-X doesn't include a line to correct amounts
reported on Form 943, line 14g (14i), for the total
The preferred method of payment is EFTPS. For more
•
(800-244-4829 (Spanish) or 303-967-5916 if you're
outside the United States (toll call)). To contact EFTPS
using Telecommunications Relay Services (TRS) for
people who are deaf, hard of hearing, or have a speech
disability, dial 711 and then provide the TRS assistant the
800-555-4477 number above or 800-733-4829. Additional
information about EFTPS is also available in Pub. 966.
advances received from filing Form(s) 7200 for the year. If
a discrepancy exists between the amount reported on
Form 943 and the amount of advance payments issued,
the IRS will generally correct the amount reported on Form
943, line 14g (14i), to match the amount of advance
payments issued. However, aggregate filers may need to
correct the amount reported on Form 943, line 14g (14i),
to reflect the correct advance payments received by their
clients or customers. If you're an aggregate filer that
needs to correct the amount reported on Form 943,
line 14g (14i), include any increase or decrease to the
amount in the "Total" reported on Form 943-X, line 25;
write "Correction to line 14g (14i)" on the dotted line to the
left of the entry box on line 25; explain your correction on
line 41; and attach Schedule R (Form 943) to Form 943-X
to show corrections for your clients or customers.
•
processor who will charge a processing fee.
If you pay by check or money order, make it payable to
•
“United States Treasury.” On your check or money order,
be sure to write your EIN, “Form 943-X,” and the year
corrected. You don’t have to pay if the amount you owe is
less than $1.
Instructions for Form 943-X (Rev. 2-2024)
21
If you're correcting the qualified health plan expenses
allocable to wages reported on Form 943, line 20, that you
reported on Form 943, line 21, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
expenses allocable to qualified wages paid after March
12, 2020, and before July 1, 2021. Enter the corrected
qualified health plan expenses allocable to qualified
wages paid after June 30, 2021, and before January 1,
2022.
Lines 26–38
For lines 26–38, you’ll only enter amounts in columns 1, 2,
and 3. These lines don't have an entry space for column 4
because these adjustments don't directly result in an
increase or decrease to your tax. The amounts entered on
lines 26–36 are amounts that you use on Worksheets 1–5,
as applicable, to figure your credits. If you reported an
incorrect amount on lines 18–29 on your original Form
943, then you’ll use lines 26–38 of Form 943-X to report
the correction. Use Worksheets 1–5, as applicable, to
refigure your credits based on the corrected amounts
reported in column 1. Be sure to explain the reasons for
your corrections to lines 26–38 on line 41.
26. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
If you're correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after
March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 18, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
30. Credit From Form 5884-C, Line 11, for the
Year
Use line 30 only for corrections to a 2020 Form 943.
If you're correcting the credit from Form 5884-C,
line 11, for the year, that you reported on 2020 Form 943,
line 22, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. Enter the corrected amount
an amount here is strictly for purposes of figuring the
credit for qualified sick and family wages for leave taken
after March 31, 2020, and before April 1, 2021, on
Worksheet 1. For purposes of figuring the employee
retention credit for qualified wages paid after March 12,
2020, and before July 1, 2021, enter the corrected amount
also completed Worksheet 1 and you're bringing the
amount from Worksheet 1, Step 1, line 1j, forward to
Worksheet 2, Step 1, line 1a. Reporting a correction on
this line doesn't correct the credit claimed on Form
5884-C.
27. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
If you're correcting the qualified health plan expenses
allocable to qualified family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 19, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
31. Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
If you’re correcting the qualified sick leave wages for leave
taken after March 31, 2021, and before October 1, 2021,
that you reported on Form 943, line 22, enter the total
corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
Worksheet 3, Step 2, line 2a.
28. Qualified Wages for the Employee Retention
Credit
Use line 28 only for corrections to a 2020 or 2021 Form
943.
If you're correcting the qualified wages for the
employee retention credit that you reported on Form 943,
line 20, enter the total corrected amount for all employees
in column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
qualified wages paid after March 12, 2020, and before
July 1, 2021. Enter the corrected amount from column 1
after June 30, 2021, and before January 1, 2022.
Be sure to explain the reasons for this correction on
line 41.
32. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
If you’re correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that you
reported on Form 943, line 23, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
29. Qualified Health Plan Expenses for the
Employee Retention Credit
Use line 29 only for corrections to a 2020 or 2021 Form
943.
22
Instructions for Form 943-X (Rev. 2-2024)
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
Be sure to explain the reasons for this correction on
line 41.
enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
Be sure to explain the reasons for this correction on
line 41.
33. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
Sick Leave Wages for Leave Taken After March
31, 2021, and Before October 1, 2021
If you’re correcting the amounts under certain collectively
bargained agreements allocable to qualified sick leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, that you reported on Form 943, line 24,
enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
Recovery startup businesses are limited to a
maximum employee retention credit of $50,000
!
CAUTION
per quarter. Don’t enter more than $50,000 per
quarter in total on lines 15a and 24a.
37. If You’re Eligible for the Employee Retention
Credit in the Third Quarter of 2021 Solely
Because Your Business Is a Recovery Startup
Business . . .
Whether you complete line 37 to tell us if you're eligible for
the employee retention credit in the third quarter of 2021
solely because your business is a recovery startup
business depends on its applicability and whether you
originally reported an amount on your 2021 Form 943,
line 28.
Be sure to explain the reasons for this correction on
line 41.
34. Qualified Family Leave Wages for Leave
Taken After March 31, 2021, and Before October
1, 2021
If you’re correcting the qualified family leave wages for
leave taken after March 31, 2021, and before October 1,
2021, that you reported on Form 943, line 25, enter the
total corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
Worksheet 3, Step 2, line 2g.
If you reported the total of any amounts included on
•
lines 12c and 14e on line 28 for the third quarter on your
originally filed 2021 Form 943 but that is no longer
accurate, explain in detail on line 41 why you no longer
think that you’re a recovery startup business and the
reasons that you still qualify for the employee retention
credit.
If you didn’t report the total of any amounts included on
•
lines 12c and 14e on line 28 for the third quarter on your
originally filed 2021 Form 943 and this still doesn’t apply,
don’t complete line 37.
If you didn’t report the total of any amounts included on
•
Be sure to explain the reasons for this correction on
line 41.
lines 12c and 14e for the third quarter on your originally
filed 2021 Form 943 but you’re now claiming the employee
retention credit as a recovery startup business, complete
line 37 with the total of the corrected amounts included on
Form 943-X, lines 15a and 24a.
35. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
If you’re correcting the qualified health plan expenses
allocable to qualified family leave wages for leave taken
after March 31, 2021, and before October 1, 2021, that
you reported on Form 943, line 26, enter the total
corrected amount for all employees in column 1. In column
2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. Enter the corrected amount
Recovery startup business. For the third quarter of
2021, a recovery startup business is an employer that:
Began carrying on a trade or business after February
•
15, 2020;
Had average annual gross receipts of $1 million or less
•
for the 3 tax years ending with the tax year before the
calendar quarter in which the employee retention credit is
claimed; and
Isn't otherwise eligible for the employee retention credit
•
because business operations aren't fully or partially
suspended due to a governmental order or because gross
receipts (within the meaning of section 448(c) or, if you're
a tax-exempt organization, section 6033) aren't less than
80% of the gross receipts for the same calendar quarter in
calendar year 2019.
Be sure to explain the reasons for this correction on
line 41.
36. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
Family Leave Wages for Leave Taken After
March 31, 2021, and Before October 1, 2021
If you’re correcting the amounts under certain collectively
bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, that you reported on Form 943, line 27,
38. If You’re Eligible for the Employee Retention
Credit in the Fourth Quarter of 2021 Solely
Because Your Business Is a Recovery Startup
Business . . .
For the fourth quarter of 2021, only a recovery startup
business may claim the employee retention credit.
Instructions for Form 943-X (Rev. 2-2024)
23
Whether you complete line 38 to tell us if you're eligible for
the employee retention credit in the fourth quarter of 2021
solely because your business is a recovery startup
business depends on its applicability and whether you
originally reported an amount on your 2021 Form 943,
line 29.
On each Form 943 for which you’re entitled to use
section 3509 rates, complete the following steps.
Write “Misclassified Employees” in bold letters
•
across the top margin of page 1.
Enter a zero on line 13.
•
•
•
Complete the signature area.
If you reported the total of any amounts included on
Attach a completed Form 943-X (see instructions next).
•
lines 12c and 14e on line 29 for the fourth quarter on your
originally filed 2021 Form 943 but that is no longer
accurate, explain in detail on line 41 why you no longer
think that you're a recovery startup business and the
reasons that you still qualify for the employee retention
credit.
On each attached Form 943-X, complete the following
steps.
Complete the top of Form 943-X, including the date you
•
discovered the error.
Enter the wage amounts on lines 16–19, column 1.
Enter zeros on lines 16–19, column 2.
Complete columns 3 and 4 as instructed in Part 3.
Provide a detailed statement on line 41.
Complete the signature area.
•
•
•
•
•
If you didn’t report the total of any amounts included on
•
lines 12c and 14e on line 29 for the fourth quarter on your
originally filed 2021 Form 943 and this still doesn’t apply,
don’t complete line 38.
If you can’t use section 3509 rates (for example,
If you didn’t report the total of any amounts included on
•
because the workers you treated as
lines 12c and 14e for the fourth quarter on your originally
filed 2021 Form 943 but you’re now claiming the employee
retention credit as a recovery startup business, complete
line 38 with the total of the corrected amounts included on
Form 943-X, lines 15a and 24a.
!
CAUTION
nonemployees were certain statutory employees),
file a Form 943 for each delinquent year. Write
“Misclassified Employees” in bold letters across the top
margin of page 1 of each Form 943. Complete Form 943
using the Instructions for Form 943. Attach a Form 943-X
to each Form 943. Complete the top of Form 943-X,
including the date you discovered the error, and provide a
detailed explanation on line 41.
For the fourth quarter of 2021, a recovery startup
business is an employer that began carrying on a trade or
business after February 15, 2020, and had average
annual gross receipts of $1 million or less for the 3 tax
years ending with the tax year before the calendar quarter
in which the employee retention credit is claimed.
41. Explain Your Corrections
Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction.
On line 41, describe in detail each correction you entered
in column 4 on lines 6–19 and lines 21–24c. Also use
line 41 to describe in detail corrections made on lines 26–
38. If you need more space, attach additional sheets, but
be sure to write your name, EIN, “Form 943-X,” and the
calendar year you’re correcting on the top of each sheet.
Part 4: Explain Your Corrections for
the Calendar Year You’re Correcting
39. Corrections of Both Underreported and
Overreported Amounts
Check the box on line 39 if any corrections you entered on
lines 6–19, lines 21–24c, or lines 26–38, column 3, reflect
both underreported and overreported amounts.
You must describe the events that caused the
underreported or overreported amounts. Explanations
such as “social security and Medicare wages were
overstated,” “administrative/payroll errors were
Example. If you had an increase to social security
wages of $15,000 for Nathan Black and a decrease to
social security wages of $5,000 for Leah Green, you would
enter $10,000 on line 6, column 3. That $10,000
discovered,” or “taxes were not withheld” are insufficient
and may delay processing your Form 943-X because the
IRS may need to ask for a more complete explanation.
represents the net change from offsetting corrections.
On line 41, you must explain the reasons for both the
Provide the following information in your explanation for
each correction.
$15,000 increase and the $5,000 decrease.
Form 943-X line number(s) affected.
Date you discovered the error.
Amount of the error.
•
•
•
•
40. Did You Reclassify Any Workers?
Check the box on line 40 if you reclassified any workers to
be independent contractors or nonemployees. Also check
this box if the IRS or you determined that workers you
treated as independent contractors or nonemployees
should be classified as employees. On line 41, give us a
detailed reason why any worker was reclassified and, if
reclassified as an employee, explain why section 3509
rates apply and what rates you used.
Cause of the error.
You may report the information in paragraph form. The
following paragraph is an example.
“The $1,000 difference shown in column 3 of lines 6
and 9 was discovered on May 15, 2024, during an internal
payroll audit. We discovered that we included $1,000 of
wages for one of the employees twice. This correction
removes the reported wages that were never paid.”
Return not filed because you didn’t treat any workers
as employees. If you didn’t previously file Form 943
because you mistakenly treated workers as independent
contractors or as nonemployees, file a Form 943 for each
delinquent year.
For corrections shown on lines 16–19, explain why the
correction was necessary and attach any notice you
received from the IRS.
24
Instructions for Form 943-X (Rev. 2-2024)
For details and required documentation, see Rev. Proc.
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
Part 5: Sign Here
You must complete all five pages of Form 943-X and sign
it on page 5. If you don’t sign, processing of Form 943-X
will be delayed.
Paid Preparer Use Only
A paid preparer must sign Form 943-X and provide the
information in the Paid Preparer Use Only section of Part 5
if the preparer was paid to prepare Form 943-X and isn’t
an employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
Who must sign the Form 943-X? The following persons
are authorized to sign the return for each type of business
entity.
Sole proprietorship—The individual who owns the
•
business.
Corporation (including a limited liability company
•
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign.
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm's name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12. For more
information about applying for a PTIN online, go to
of the tax preparation firm.
Partnership (including an LLC treated as a
•
partnership) or unincorporated organization—A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
Single-member LLC treated as a disregarded entity
•
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.
Trust or estate—The fiduciary.
•
Generally, you’re not required to complete this section if
you’re filing the return as a reporting agent and have a
valid Form 8655 on file with the IRS. However, a reporting
agent must complete this section if the reporting agent
offered legal advice, for example, advising the client on
determining whether its workers are employees or
independent contractors for federal tax purposes.
Form 943-X may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 943-X by rubber
stamp, mechanical device, or computer software program.
Instructions for Form 943-X (Rev. 2-2024)
25
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave
Wages for Leave Taken After March 31, 2020, and Before April 1,
2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and
before April 1, 2021, on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave
wages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it
for the first time on Form 943-X.
Step 1.
Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
1a
Enter the amount of social security wages from Form 943, line 2, or, if corrected,
the amount from Form 943-X, line 6, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b
1c
Multiply line 1a by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
If you're a third-party payer of sick pay that isn't an agent and you're claiming
credits for amounts paid to your employees, enter the employer share of social
security tax included on Form 943, line 10, or, if corrected, the amount of the
employer share of social security tax on sick pay that you included on Form 943-X,
line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
1d
Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
1e
1f
Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . . .
1e
Enter the amount from Form 8974, line 12 (including any amended Form 8974
attached to Form 943-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
1g
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount
was also included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
1h
1i
Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . .
1h
Total nonrefundable credits already used against the employer share of
social security tax. Add lines 1f, 1g, and 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
1j
1j
Employer share of social security tax remaining. Subtract line 1i
from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 2.
Figure the sick and family leave credit
2a
Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the
amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i) Qualified sick leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2a,
or Form 943-X, line 7, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . .
2a(iii) Qualified sick leave wages excluded from the definition of employment under
2a(ii)
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2b
2c
Qualified health plan expenses allocable to qualified sick leave wages (Form 943,
line 18, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . . 2b
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
2d
2e
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . .
2d
Qualified family leave wages reported on Form 943, line 2b, or, if corrected, the
amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2e(i) Qualified family leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2b,
or Form 943-X, line 8, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(i)
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . .
2e(iii) Qualified family leave wages excluded from the definition of employment under
2e(ii)
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)
2f
Qualified health plan expenses allocable to qualified family leave wages (Form
943, line 19, or, if corrected, Form 943-X, line 27, column 1) . . . . . . . . . . . . . . . . . . 2f
2g
2h
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
2i
2i
2j
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . .
Nonrefundable portion of credit for qualified sick and family leave wages
for leave taken after March 31, 2020, and before April 1, 2021. Enter the
smaller of line 1j or line 2i. Enter this amount on Form 943-X, line 14,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2j
2k
Refundable portion of credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j
from line 2i and enter this amount on Form 943-X, line 23, column 1 . . . . . . . . . . . .
2k
26
Instructions for Form 943-X (Rev. 2-2024)
Worksheet 2. Adjusted Employee Retention Credit for Qualified
Wages Paid After March 12, 2020, and Before January 1, 2021, for a
2020 Form 943, or Qualified Wages Paid After December 31, 2020,
and Before July 1, 2021, for a 2021 Form 943
Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before January
1, 2021, on your original 2020 Form 943 or for qualified wages paid after December 31, 2020, and before July 1, 2021, on your original
2021 Form 943 and you correct any amounts used to figure the employee retention credit. You’ll also use this worksheet to figure this credit
if you're claiming it for the first time on Form 943-X.
Step 1.
Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
1a
If you completed Worksheet 1 to claim a credit for qualified sick and family leave
wages for leave taken after March 31, 2020, and before April 1, 2021, and you're
also claiming the employee retention credit, enter the amount from Worksheet 1,
Step 1, line 1j, and go to Step 2. Otherwise, complete lines 1b–1k below and then
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
1b
Enter the amount of social security wages from Form 943, line 2a, or, if corrected,
the amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c
1d
Multiply line 1b by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits
for amounts paid to your employees, enter the employer share of social security tax
included on Form 943, line 10, or, if corrected, the amount of the employer social
security tax on sick pay that you included on Form 943-X, line 12, column 1 (enter as
a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
1e
Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
1f
1g
Employer share of social security tax. Combine lines 1c, 1d, and 1e . . . . . . . . . .
1f
Enter the amount from Form 943, line 12a, or, if corrected, the amount from Form
943-X, line 13, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
1h
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount was
also included on Form 943, line 22, or, if corrected, the amount from Form 943-X,
line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
1i
1j
Enter the amount from Form 5884-D, line 12, for this year . . . . . . . . . . . . . . . . . . . . .
1i
Total nonrefundable credits already used against the employer share of
social security tax. Add lines 1g, 1h, and 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
1k
Employer share of social security tax remaining. Subtract line 1j
from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Step 2.
Figure the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, 2021
Caution: For qualified wages paid before January 1, 2021, the cumulative total for
2020 that can be claimed on lines 2a and 2b can't exceed $10,000 per employee.
For qualified wages paid after December 31, 2020, and before July 1, 2021, the total
amount included on lines 2a and 2b is limited to a maximum of $10,000 per
employee in each of the first quarter and the second quarter of 2021 ($20,000 in
total for purposes of this worksheet).
2a
2b
Qualified wages (excluding qualified health plan expenses) for the employee
retention credit for qualified wages paid after March 12, 2020, and before January 1,
2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and
before July 1, 2021, for a 2021 Form 943 (these qualified wages are included in the
total reported on Form 943, line 20, or, if corrected, Form 943-X, line 28, column
1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
Qualified health plan expenses allocable to qualified wages for the employee
retention credit for qualified wages paid after March 12, 2020, and before January 1,
2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and
before July 1, 2021, for a 2021 Form 943 (these qualified health plan expenses are
included in the total reported on Form 943, line 21, or, if corrected, Form 943-X,
line 29, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c
2d
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c
Retention credit. If you're correcting your 2020 Form 943, multiply line 2c by 50%
(0.50). If you're correcting your 2021 Form 943, multiply line 2c by 70%
(0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
2e
2f
Enter the amount of the employer share of social security tax from Step 1, line 1a, or,
if applicable, Step 1, line 1k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
Enter the amount of the nonrefundable portion of the credit for qualified sick and
family leave wages for leave taken after March 31, 2020, and before April 1, 2021
(this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if
you're correcting that credit for the year or you may need to enter the credit claimed
on your original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f
2g
2h
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2g
Nonrefundable portion of employee retention credit. Enter the smaller of line 2d
or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . . . . . . . . .
2h
2i
2i
Refundable portion of employee retention credit. Subtract line 2h from line 2d
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 943-X (Rev. 2-2024)
27
Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave
Wages for Leave Taken After March 31, 2021, and Before October 1,
2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,
and before October 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.
Step 1.
Determine the corrected employer share of Medicare tax
1a
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b
1c
Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts
paid to your employees, enter the employer share of Medicare tax included on Form 943, line 10,
or, if corrected, the amount of the employer share of Medicare tax on sick pay that you included
on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . 1c
1d
1e
1f
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . . 1d
Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .
1e
1g
For corrections to tax years beginning after December 31, 2022, only, enter the amount from
1f
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . . .
1g
Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .
Step 2.
Figure the sick and family leave credit
2a
Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 22, or, if corrected, the amount from Form 943-X, line 31,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i)
Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, lines 2 and 4,
or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the qualified sick
leave wages were excluded from the definition of employment under sections 3121(b)(1)–
(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(ii)
2a(iii) Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, line 2, or, if
corrected, the amount from Form 943-X, line 6, column 1, because the qualified sick leave wages
were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2a(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(iv)
2b
Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March
31, 2021, and before October 1, 2021, reported on Form 943, line 23, or, if corrected, the amount
from Form 943-X, line 32, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c
Amounts under certain collectively bargained agreements allocable to qualified sick leave wages
for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943, line 24,
or, if corrected, the amount from Form 943-X, line 33, column 1 . . . . . . . . . . . . . . . . . . . . . . . 2c
2d
2e
Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2f
Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . . . . . .
2f
2g
Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 25, or, if corrected, the amount from Form 943-X, line 34,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2g(i)
Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, lines 2
and 4, or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the
qualified family leave wages were excluded from the definition of employment under sections
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)
2g(ii) Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2g(iii) Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, line 2, or,
if corrected, the amount from Form 943-X, line 6, column 1, because the qualified family leave
2g(ii)
wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iii)
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
2g(iv)
Qualified health plan expenses allocable to qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, reported on Form 943, line 26, or, if corrected, the
amount from Form 943-X, line 35, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h
2i
Amounts under certain collectively bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943,
line 27, or, if corrected, the amount from Form 943-X, line 36, column 1 . . . . . . . . . . . . . . . . . 2i
2j
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k
2l
2m
2n
Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . . . . .
Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . . .
2l
2m
Enter any employee retention credit claimed under section 2301 of the CARES Act with respect
to qualified wages paid after March 31, 2021, and before July 1, 2021, that were also taken into
account for the credit for qualified sick and family leave wages . . . . . . . . . . . . . . . . . . . . . . . 2n
2o
Enter any credit claimed under section 41 for increasing research activities with respect to any
wages taken into account for the credit for qualified sick and family leave wages . . . . . . . . . . . 2o
2p
2q
Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2p
Credit for qualified sick and family leave wages after adjusting for other credits. Subtract
line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2q
2r
2r
Nonrefundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q.
Enter this amount on Form 943-X, line 15b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2s
Refundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this
amount on Form 943-X, line 24b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2s
28
Instructions for Form 943-X (Rev. 2-2024)
Worksheet 4. Adjusted Employee Retention Credit for Qualified
Wages Paid After June 30, 2021, and Before January 1, 2022
Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January
1, 2022, on your original 2021 Form 943 and you correct any amounts used to figure the employee retention credit for qualified wages paid
after June 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on
Form 943-X.
Step 1.
Determine the corrected employer share of Medicare tax
1a
If you completed Worksheet 3 to claim a credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before October 1, 2021, and you're
also claiming the employee retention credit, enter the amount from Worksheet 3,
Step 1, line 1g, and go to Step 2. Otherwise, complete lines 1b–1f below and then
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
1b
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c
1d
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits
for amounts paid to your employees, enter the employer share of Medicare tax
included on Form 943, line 10, or, if corrected, the amount of the employer share of
Medicare tax on sick pay that you included on Form 943-X, line 12, column 1 (enter
as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
1e
1f
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . 1e
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .
1f
Step 2.
Figure the employee retention credit for qualified wages paid after June 30, 2021, and before January 1, 2022
Caution: You must be a recovery startup business to claim the employee retention
credit for qualified wages paid after September 30, 2021, and before January 1,
2022 (fourth quarter 2021). The total amount included on lines 2a and 2b is limited
to a maximum of $10,000 per employee in each of the third quarter and the fourth
quarter of 2021 ($20,000 in total for purposes of this worksheet).
2a
2b
Qualified wages (excluding qualified health plan expenses) for the employee
retention credit for qualified wages paid after June 30, 2021, and before January 1,
2022 (these qualified wages are included in the total reported on Form 943, line 20,
or, if corrected, Form 943-X, line 28, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
Qualified health plan expenses allocable to qualified wages for the employee
retention credit for qualified wages paid after June 30, 2021, and before January 1,
2022 (these qualified health plan expenses are included in the total reported on
Form 943, line 21, or, if corrected, Form 943-X, line 29, column 1) . . . . . . . . . . . . . 2b
2c
2d
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c
Retention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee
retention credit solely because your business is a recovery startup business, don't
enter more than $50,000 for each of the third quarter and the fourth quarter of 2021
($100,000 in total for the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
2e
2f
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if
applicable, Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
Enter the amount of the nonrefundable portion of the credit for qualified sick and
family leave wages for leave taken after March 31, 2021, and before October 1,
2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions
if you're correcting that credit or you may need to enter the credit claimed on your
original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f
2g
2h
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2g
Nonrefundable portion of employee retention credit. Enter the smaller of
line 2d or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . .
2h
2i
2i
Refundable portion of employee retention credit. Subtract line 2h from line 2d
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . .
Instructions for Form 943-X (Rev. 2-2024)
29
Keep for Your Records
Worksheet 5. Adjusted COBRA Premium Assistance Credit
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 943 and you correct any amounts used to figure the
COBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.
Step 1.
Determine the corrected employer share of Medicare tax
1a
1b
If you completed Worksheet 3 or Worksheet 4, and you're also claiming the COBRA premium
assistance credit, enter the amount listed on Worksheet 3, line 1g, or Worksheet 4, line 1a or 1f
(as applicable). Otherwise, complete lines 1b–1h below and then go to Step 2 . . . . . . . . . . .
1a
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c
1d
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for
amounts paid to your employees, enter the employer share of Medicare tax included on Form
943, line 10, or, if corrected, the amount of the employer share of Medicare tax on sick pay that
you included on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . 1d
1e
1f
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . 1e
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .
1f
1g
For corrections to tax years beginning after December 31, 2022, only, enter the amount from
1g
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . .
1h
Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . .
1h
Step 2.
Figure the COBRA premium assistance credit
2a
Enter the COBRA premium assistance that you provided for periods of coverage beginning on
or after April 1, 2021, through periods of coverage beginning on or before September 30,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2b
2c
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may
come from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit or
you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . . . 2c
2d
2e
Enter the amount of the nonrefundable portion of the employee retention credit (this amount
may come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that credit
or you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . 2d
Other nonrefundable credits used against the employer share of Medicare tax. Add
lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2f
2g
Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f
Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of
line 2a or line 2f. Enter this amount on Form 943-X, line 15c, column 1 . . . . . . . . . . . . . . . .
2g
2h
2h
Refundable portion of the COBRA premium assistance credit. Subtract line 2g from
line 2a and enter this amount on Form 943-X, line 24c, column 1 . . . . . . . . . . . . . . . . . . . .
unless the form displays a valid OMB control number.
Books and records relating to a form or its instructions
must be retained as long as their contents may become
material in the administration of any Internal Revenue law.
How Can You Get Forms, Instructions,
and Publications From the IRS?
You can view, download, or print most of the
forms, instructions, and publications you may
IRS.gov/OrderForms to place an order and have them
mailed to you. The IRS will process your order for forms
and publications as soon as possible. Don't resubmit
requests you've already sent us. You can get forms and
publications faster online.
The time needed to complete and file Form 943-X will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping .
Learning about the law or the form.
Preparing and sending the form to the IRS
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23 hr., 40 min.
52 min.
2 hr., 29 min.
Paperwork Reduction Act Notice. We ask for the
information on Form 943-X to carry out the Internal
Revenue laws of the United States. We need it to figure
and collect the right amount of tax. Subtitle C,
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
943-X simpler, we would be happy to hear from you. You
you can send your comments to: Internal Revenue
Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Don’t send Form 943-X to this address. Instead, see
Employment Taxes, of the Internal Revenue Code
imposes employment taxes, including federal income tax
withholding, on wages. This form is used to determine the
amount of taxes you owe. Section 6011 requires you to
provide the requested information if the tax applies to you.
You’re not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
30
Instructions for Form 943-X (Rev. 2-2024)