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טופס 943 הוראות

הוראות טופס 943, החזר המס הפדרלי השנתי של המעסיק לעובדים חקלאיים

2023

טפסים קשורים

  • טופס 943 - מס פדרלי שנתי של מעסיק חוזר לעובדים חקלאיים
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הורד
Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 943  
Employer's Annual Federal Tax Return for Agricultural Employees  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Contents  
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.  
Page  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Purpose of Form 943 . . . . . . . . . . . . . . . . . . . . . 4  
Who Must File Form 943? . . . . . . . . . . . . . . . . . . 5  
When Must You File? . . . . . . . . . . . . . . . . . . . . . 5  
How Should You Complete Form 943? . . . . . . . . . 6  
Where Should You File? . . . . . . . . . . . . . . . . . . . 6  
Depositing Your Taxes . . . . . . . . . . . . . . . . . . . . . 7  
What About Penalties and Interest? . . . . . . . . . . . 7  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Third-Party Designee . . . . . . . . . . . . . . . . . . . . . . . 17  
Who Must Sign (Approved Roles) . . . . . . . . . . . . . . 17  
Paid Preparer Use Only . . . . . . . . . . . . . . . . . . . . . . 17  
How To Get Forms, Instructions, and Publications . . . 18  
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. The amount from  
Form 8974, line 12 or, if applicable, line 17, is reported on  
line 12a. For more information about the payroll tax credit,  
see the Instructions for Form 8974 and go to IRS.gov/  
later.  
Credit for COBRA premium assistance payments.  
The COBRA premium assistance credit lines have been  
"Reserved for future use" on Form 943 because the first  
quarter of 2022 was the last quarter in which most  
employers may have been eligible to claim the COBRA  
premium assistance credit.  
Worksheet 1. Credit for Qualified Sick and Family  
Leave Wages Paid in 2023 for Leave Taken  
After March 31, 2020, and Before April 1,  
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19  
Worksheet 2. Credit for Qualified Sick and Family  
Leave Wages Paid in 2023 for Leave Taken  
After March 31, 2021, and Before October 1,  
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20  
Future Developments  
For the latest information about developments related to  
Form 943 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form943.  
What's New  
Social security and Medicare tax for 2023. The rate of  
social security tax on taxable wages, including qualified  
sick leave wages and qualified family leave wages paid in  
2023 for leave taken after March 31, 2021, and before  
October 1, 2021, is 6.2% each for the employer and  
employee or 12.4% for both. Qualified sick leave wages  
and qualified family leave wages paid in 2023 for 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%. The social  
security wage base limit is $160,200.  
Section 9501 of the American Rescue Plan Act of 2021  
(the ARP) provided for COBRA premium assistance in the  
form of a full reduction in the premium otherwise payable  
by certain individuals and their families who elected  
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 elected coverage. Therefore,  
due to the COBRA notice and election period  
The Medicare tax rate is 1.45% each for the employee  
and employer, unchanged from 2022. There is no wage  
base limit for Medicare tax.  
Qualified small business payroll tax credit for in-  
creasing research activities. For tax years beginning  
before January 1, 2023, a qualified small business may  
requirements (generally, employers had 60 days to  
provide notice and assistance eligible individuals had 60  
days to elect coverage), the first quarter of 2022 was the  
Oct 31, 2023  
Cat. No. 25976L  
   
last quarter in which most employers may have been  
eligible to claim the COBRA premium assistance credit.  
Certification program for professional employer or-  
ganizations (PEOs). The Stephen Beck Jr., ABLE Act of  
2014 required the IRS to establish a voluntary certification  
program for PEOs. PEOs handle various payroll  
Pub. 51 discontinued after 2023. Pub. 51, Agricultural  
Employer's Tax Guide, will no longer be available after  
2023. Instead, information specific to agricultural  
employers will be included in Pub. 15, Employer's Tax  
Guide, beginning with the Pub. 15 for use in 2024.  
Beginning in 2024, there will be a new Pub. 15 (sp) that is  
a Spanish-language version of Pub. 15. References to  
Pub. 51 were retained throughout these instructions  
because these instructions are for tax year 2023. If you  
need information specific to tax year 2024, you will use  
Pub. 15 or Pub. 15 (sp) in 2024.  
administration and tax reporting responsibilities for their  
business clients and are typically paid a fee based on  
payroll costs. To become and remain certified under the  
certification program, certified professional employer  
organizations (CPEOs) must meet various requirements  
described in sections 3511 and 7705 and related  
published guidance. Certification as a CPEO may affect  
the employment tax liabilities of both the CPEO and its  
customers. A CPEO is generally treated for employment  
tax purposes as the employer of any individual who  
performs services for a customer of the CPEO and is  
covered by a contract described in section 7705(e)(2)  
between the CPEO and the customer (CPEO contract),  
but only for wages and other compensation paid to the  
individual by the CPEO. To become a CPEO, the  
organization must apply through the IRS Online  
Reminders  
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.  
Generally, 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, 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 the ARP, for leave taken after  
March 31, 2021, and before October 1, 2021, have  
expired. However, employers that pay qualified sick and  
family leave wages in 2023 for leave taken after March 31,  
2020, and before October 1, 2021, are eligible to claim a  
credit on Form 943 filed for 2023. For more information,  
see the instructions for line 12b, line 12d, line 14d, and  
line 14f, later.  
Registration System. For more information or to apply to  
become a CPEO, go to IRS.gov/CPEO.  
CPEOs must generally file Form 943 and Schedule R  
(Form 943), Allocation Schedule for Aggregate Form 943  
Filers, electronically. For more information about a CPEO's  
requirement to file electronically, see Rev. Proc. 2023-18,  
2023-13 I.R.B 605, available at IRS.gov/irb/  
Outsourcing payroll duties. You’re responsible to  
ensure that tax returns are filed and deposits and  
payments are made, even if you contract with a third party  
to perform these acts. You remain responsible if the third  
party fails to perform any required action. Before you  
choose to outsource any of your payroll and related tax  
duties (that is, withholding, reporting, and paying over  
social security, Medicare, FUTA, and income taxes) to a  
third-party payer, such as a payroll service provider or  
for helpful information on this topic. If a CPEO pays wages  
and other compensation to an individual performing  
services for you, and the services are covered by a CPEO  
contract, then the CPEO is generally treated for  
Use Worksheet 1 to figure the credit for leave taken  
after March 31, 2020, and before April 1, 2021. Use  
Worksheet 2 to figure the credit 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 IRS.gov/PLC.  
Advance payment of COVID-19 credits ended.  
Although you may pay qualified sick and family leave  
wages in 2023 for leave taken after March 31, 2020, and  
before October 1, 2021, you may no longer request an  
advance payment of any credit on Form 7200, Advance  
Payment of Employer Credits Due to COVID-19.  
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 (not on Form 943). Form 5884-D is filed after the  
Form 943 for the year for which the credit is being claimed  
has been filed. If you will claim this credit on Form 5884-D  
for 2023 and you're also claiming a credit for qualified sick  
and family leave wages for leave taken after March 31,  
2020, and before April 1, 2021, you must include any  
credit that will be claimed on Form 5884-D on Worksheet  
1. For more information about this credit, go to IRS.gov/  
employment tax purposes as the employer, but only for  
wages and other compensation paid to the individual by  
the CPEO. However, with respect to certain employees  
covered by a CPEO contract, you may also be treated as  
an employer of the employees and, consequently, may  
also be liable for federal employment taxes imposed on  
wages and other compensation paid by the CPEO to such  
employees. For more information on the different types of  
third-party payer arrangements, see section 16 of Pub. 15.  
COVID-19 employment tax credits when return filed  
by a third-party payer. If you're the common-law  
employer of the individuals that are paid qualified sick or  
family leave wages, you're entitled to the credit for the  
qualified sick and family leave wages, regardless of  
whether you use a third-party payer (such as a PEO,  
CPEO, or section 3504 agent) to report and pay your  
federal employment taxes. The third-party payer isn't  
entitled to the credits with respect to the wages and taxes  
it remits on your behalf (regardless of whether the third  
party is considered an "employer" for other purposes).  
-2-  
Instructions for Form 943 (2023)  
 
Aggregate Form 943 filers. Approved section 3504  
agents and 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  
unless you're a state or local government agency acting  
as an agent under the special procedures provided in Rev.  
Proc. 2013-39, 2013-52 I.R.B. 830, available at  
Correcting a previously filed Form 943. If you discover  
an error on a previously filed Form 943, or if you otherwise  
need to amend a previously filed Form 943, make the  
correction using Form 943-X. Form 943-X is filed  
separately from Form 943. For more information, see the  
Instructions for Form 943-X, section 9 of Pub. 51, or go to  
If you change your business name, business ad-  
dress, or responsible party. Notify the IRS immediately  
if you change your business name, business address, or  
responsible party.  
943 are also filed by CPEOs approved by the IRS under  
section 7705. To become a CPEO, the organization must  
apply through the IRS Online Registration System at  
IRS.gov/CPEO. CPEOs file Form 8973, Certified  
Write to the IRS office where you file your returns (using  
the Without a payment address under Where Should You  
File, later) to notify the IRS of any business name change.  
See Pub. 1635 to see if you need to apply for a new  
employer identification number (EIN).  
Professional Employer Organization/Customer Reporting  
Agreement, to notify the IRS that they started or ended a  
service contract with a customer. CPEOs must generally  
file Form 943 and Schedule R (Form 943) electronically.  
For more information about a CPEO’s requirement to file  
electronically, see Rev. Proc. 2023-18.  
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 and/or the credit for qualified  
sick and family leave wages.  
Complete and mail Form 8822-B to notify the IRS of a  
business address or responsible party change. Don't mail  
Form 8822-B with your Form 943. For a definition of  
“responsible party,” see the Instructions for Form SS-4.  
Federal tax deposits must be made by electronic  
funds transfer (EFT). You must use EFT to make all  
federal tax deposits. Generally, an EFT is made using the  
Electronic Federal Tax Payment System (EFTPS). If you  
don't want to use EFTPS, you can arrange for your tax  
professional, financial institution, payroll service, or other  
trusted third party to make electronic deposits on your  
behalf. Also, you may arrange for your financial institution  
to initiate a same-day wire payment on your behalf.  
EFTPS is a free service provided by the Department of the  
Treasury. Services provided by your tax professional,  
financial institution, payroll service, or other third party  
may have a fee.  
If both an employer and a section 3504 authorized  
agent (or CPEO or other third-party payer) paid  
wages to an employee during the year, both the  
TIP  
employer and the section 3504 authorized agent (or  
CPEO or other third-party payer, if applicable) should file  
Form 943 reporting the wages each entity paid to the  
employee during the year and issue Forms W-2 (or Form  
499R-2/W-2PR if you are an employer in Puerto Rico)  
reporting the wages each entity paid to the employee  
during the year.  
For more information on making federal tax deposits,  
see section 7 of Pub. 51. To get more information about  
EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one  
of the following numbers.  
If a third-party payer of sick pay is also paying qualified  
sick leave wages on behalf of an employer, the third party  
would be making the payments as an agent of the  
employer. The employer is required to do the reporting  
and payment of employment taxes with respect to the  
qualified sick leave wages and claim the credit for the  
qualified sick leave wages, unless the employer has an  
agency agreement with the third-party payer that requires  
the third-party payer to do the collecting, reporting, and/or  
paying or depositing employment taxes on the qualified  
sick leave wages. If the employer has an agency  
800-555-4477  
800-244-4829 (Spanish)  
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, heard 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.  
agreement with the third-party payer, the third-party payer  
includes the qualified sick leave wages on the third party's  
aggregate Form 943, claims the sick leave credit on behalf  
of the employer on the aggregate Form 943, and  
For an EFTPS deposit to be on time, you must  
submit the deposit by 8 p.m. Eastern time the day  
!
CAUTION  
before the date the deposit is due.  
Same-day wire payment option. If you fail to submit a  
deposit transaction on EFTPS by 8 p.m. Eastern time the  
day before the date a deposit is due, you can still make  
your deposit on time by using the Federal Tax Collection  
Service (FTCS) to make a same-day wire payment. To use  
the same-day wire payment method, you will need to  
make arrangements with your financial institution ahead of  
time. Please check with your financial institution regarding  
availability, deadlines, and costs. Your financial institution  
may charge you a fee for payments made this way. To  
learn more about the information you will need to give your  
separately reports the credit allocable to the employers on  
Schedule R (Form 943). See section 6 of Pub. 15-A,  
Employer's Supplemental Tax Guide, for more information  
about sick pay reporting.  
Work opportunity tax credit for qualified tax-exempt  
organizations hiring qualified veterans. Qualified  
tax-exempt organizations that hire eligible unemployed  
veterans may be able to claim the work opportunity tax  
credit against their payroll tax liability using Form 5884-C.  
For more information, go to IRS.gov/WOTC.  
Instructions for Form 943 (2023)  
-3-  
 
financial institution to make a same-day wire payment, go  
entities and QSubs are treated as separate entities for  
employment tax purposes. Eligible single-member entities  
that haven't elected to be taxed as corporations must  
report and pay employment taxes on wages paid to their  
employees using the entities' own names and EINs. See  
Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)  
(iv).  
Where can you get telephone help? For answers to  
your questions about completing Form 943 or tax deposit  
rules, call the IRS at 800-829-4933 (Business and  
Specialty Tax Line) 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).  
Photographs of missing children. The IRS is a proud  
Children® (NCMEC). Photographs of missing children  
selected by the Center may appear in instructions on  
pages that would otherwise be blank. You can help bring  
these children home by looking at the photographs and  
calling 1-800-THE-LOST (1-800-843-5678) if you  
recognize a child.  
Timeliness of federal tax deposits. If a deposit is  
required to be made on a day that isn't a business day, the  
deposit is considered timely if it is made by the close of  
the next business day. A business day is any day other  
than a Saturday, Sunday, or legal holiday. The term “legal  
holiday” for deposit purposes includes only those legal  
holidays in the District of Columbia. Legal holidays in the  
District of Columbia are provided in section 7 of Pub. 51.  
Electronic filing and payment. Businesses can enjoy  
the benefits of filing tax returns and paying their federal  
taxes electronically. Whether you rely on a tax  
professional or handle your own taxes, the IRS offers you  
convenient and secure programs to make filing and paying  
easier. Spend less time worrying about taxes and more  
time running your business. Use e-file and EFTPS to your  
benefit.  
For e-file, go to IRS.gov/EmploymentEfile for additional  
information. A fee may be charged to file electronically.  
For EFTPS, go to EFTPS.gov or call EFTPS at one of  
the numbers provided under Federal tax deposits must be  
For electronic filing of Forms W-2, Wage and Tax  
General Instructions  
Purpose of Form 943  
Statement, go to SSA.gov/employer. You may be required  
to file Forms W-2 electronically. For details, see the  
General Instructions for Forms W-2 and W-3.  
These instructions give you some background information  
about Form 943. They tell you who must file Form 943,  
how to complete it line by line, and when and where to file  
it.  
Note. Employers in Puerto Rico would have to file Form  
499R-2/W-2PR.  
If you're filing your tax return or paying your federal  
taxes electronically, a valid EIN is required at the  
!
If you want more in-depth information about payroll tax  
topics relating to Form 943, see Pub. 51 or go to IRS.gov/  
EmploymentTaxes. For tax information relevant to  
agricultural employers, go to IRS.gov/  
CAUTION  
time the return is filed or the payment is made. If a  
valid EIN isn't provided, the return or payment won't be  
processed. This may result in penalties. See How Should  
You Complete Form 943, later, for more information about  
applying for an EIN.  
Federal law requires you, as an employer, to withhold  
certain taxes from your employees' pay. Each time you  
pay wages, you must withhold—or take out of your  
employees' pay—certain amounts for federal income tax,  
social security tax, and Medicare tax. You must also  
withhold Additional Medicare Tax from wages you pay to  
an employee in excess of $200,000 in a calendar year.  
Under the withholding system, taxes withheld from your  
employees are credited to your employees in payment of  
their tax liabilities.  
Federal law also requires you to pay any liability for the  
employer share of social security tax and Medicare tax.  
This share of social security tax and Medicare tax isn't  
withheld from employees.  
If you have household employees working in your  
private home on your farm operated for a profit, they aren't  
considered to be farm employees. To report social security  
tax, Medicare tax, Additional Medicare Tax, and federal  
income tax withholding on the wages of household  
employees, you may either:  
Electronic funds withdrawal (EFW). If you file Form  
943 electronically, you can e-file and use EFW to pay the  
balance due in a single step using tax preparation  
software or through a tax professional. However, don't use  
EFW to make federal tax deposits. For more information  
on paying your taxes using EFW, go to IRS.gov/EFW.  
Credit or debit card payments. You can pay the  
balance due shown on Form 943 by credit or debit card.  
Your payment will be processed by a payment processor  
who will charge a processing fee. Don't use a credit or  
debit card to make federal tax deposits. For more  
information on paying your taxes with a credit or debit  
card, go to IRS.gov/PayByCard.  
Online payment agreement. You may be eligible to  
apply for an installment agreement online if you can't pay  
the full amount of tax you owe when you file your return.  
For more information, see What if you can't pay in full,  
later.  
Paid preparers. If you use a paid preparer to complete  
Form 943, the paid preparer must complete and sign the  
paid preparer's section of the form.  
File Schedule H (Form 1040) with your Form 1040 or  
1040-SR, or  
Include the wages with your farm employees' wages on  
Disregarded entities and qualified subchapter S sub-  
sidiaries (QSubs). Eligible single-owner disregarded  
Form 943.  
-4-  
Instructions for Form 943 (2023)  
     
If you paid wages to other nonfarm workers, don't report  
these on Form 943. Taxes on wages paid to nonfarm  
workers are reported on Form 941, Employer's  
due for the year, you may file the return by February 12,  
2024.  
File Form 943 only once for each calendar year. If you  
filed Form 943 electronically, don't file a paper Form 943.  
For more information about filing Form 943 electronically,  
QUARTERLY Federal Tax Return; or Form 944,  
Employer's ANNUAL Federal Tax Return. See Pub. 926  
for more information about household employees.  
Who Must File Form 943?  
If we receive Form 943 after the due date, we will treat  
Form 943 as filed on time if the envelope containing Form  
943 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 generally consider  
Form 943 filed when it is actually received. For more  
information about PDSs, see Where Should You File, later.  
File Form 943 if you paid wages to one or more  
farmworkers and the wages were subject to federal  
income tax withholding or social security and Medicare  
taxes under the tests discussed next. For more  
information on farmworkers and wages, see Pub. 51.  
After you file your first Form 943, you must file a return  
for each year, even if you have no taxes to report, until you  
file a final return. You’re encouraged to file Form 943  
electronically. Go to IRS.gov/EmploymentEfile for more  
information on electronic filing.  
Forms W-2 and W-3  
References to Form W-2 also apply to Form  
499R-2/W-2PR and references to Form W-3 also  
apply to Form W-3 (PR), unless otherwise  
TIP  
The $150 Test or the $2,500 Test  
All cash wages that you pay to farmworkers are subject to  
federal income tax withholding and social security and  
Medicare taxes for any calendar year for which you meet  
either of the tests listed next.  
specified.  
By January 31, 2024, give Form W-2 to each employee  
who was working for you at the end of 2023. If an  
employee stops working for you before the end of the year,  
give the employee Form W-2 any time after employment  
ends but no later than January 31, 2024. If the employee  
asks you for Form W-2, give the employee the completed  
form within 30 days of the request or the last wage  
payment, whichever is later.  
You pay an employee cash wages of $150 or more in a  
year for farmwork (count all wages paid on a time,  
piecework, or other basis). The $150 test applies  
separately to each farmworker that you employ. If you  
employ a family of workers, each member is treated  
separately. Don't count wages paid by other employers.  
File Copy A of all Forms W-2 with Form W-3,  
Transmittal of Wage and Tax Statements, with the Social  
Security Administration (SSA) by January 31, 2024. For  
electronic filing of Forms W-2, go to SSA.gov/employer.  
You may be required to file Forms W-2 electronically. For  
details, see the General Instructions for Forms W-2 and  
W-3.  
The total (cash and noncash) wages that you pay to all  
farmworkers is $2,500 or more.  
If the $2,500-or-more test for the group isn't met, the  
$150-or-more test for an individual still applies. Similarly, if  
the $150-or-more test is not met for any individual, the  
$2,500-or-more test for the group still applies.  
Exceptions. Special rules apply to certain  
hand-harvest laborers who receive less than $150 in  
annual cash wages. For more information, see section 4 of  
Pub. 51.  
Note. Employers in Puerto Rico would have to file Form  
499R-2/W-2PR with the SSA. If filing by paper with the  
SSA, make sure to file with Form W-3 (PR).  
Compensation paid to H-2A visa holders. Report  
compensation of $600 or more paid to foreign agricultural  
workers who entered the country on H-2A visas in box 1 of  
Form W-2. Compensation paid to H-2A workers for  
agricultural labor performed in connection with H-2A visas  
isn't subject to social security and Medicare taxes and  
therefore shouldn't be reported as wages subject to social  
security tax (lines 2, 2a, and 2b), Medicare tax (line 4), or  
Additional Medicare Tax withholding (line 6) on Form 943,  
and shouldn't be reported as social security wages (box 3)  
or Medicare wages (box 5) on Form W-2 (boxes 20 and  
22, respectively, of Form 499R-2/W-2PR).  
An employer isn't required to withhold federal income  
tax from compensation paid to an H-2A worker for  
agricultural labor performed in connection with this visa  
unless the worker asks for withholding and the employer  
agrees. In this case, the worker must give the employer a  
completed Form W-4. Federal income tax withheld is  
reported on Form 943, line 8, and in box 2 of Form W-2.  
These reporting rules apply when the H-2A worker  
provides their taxpayer identification number (TIN) to the  
Final Return  
If you stop paying wages during the year and don't expect  
to pay wages again, file a final return for 2023. Be sure to  
mark the box above line 1 on the form indicating that you  
don't have to file returns in the future. If you later restart  
paying wages, then resume filing Form 943.  
Attach a statement to your final return showing the  
name of the person keeping the payroll records and the  
address where these records will be kept. If the business  
has been sold or transferred to another person, the  
statement should include the name and address of such  
person and the date on which the sale or transfer took  
place. If no sale or transfer occurred, or you don't know  
the name of the person to whom the business was sold or  
transferred, that fact should be included in the statement.  
When Must You File?  
For 2023, file Form 943 by January 31, 2024. However, if  
you made deposits on time in full payment of the taxes  
Instructions for Form 943 (2023)  
-5-  
   
employer. For the rules relating to backup withholding and  
reporting when the H-2A worker doesn't provide a TIN,  
see the Instructions for Forms 1099-MISC and 1099-NEC  
and the Instructions for Form 945. For more information on  
foreign agricultural workers on H-2A visas, go to IRS.gov/  
H2A.  
reported on Form W-3, see Box h—Other EIN used this  
year in the General Instructions for Forms W-2 and W-3 (if  
different from what was reported on Form W-3 (PR), see  
Box f: Other EIN used this year in the Instructions for Form  
W-3 (PR)). Filing a Form 943 with an incorrect EIN or  
using another business's EIN may result in penalties and  
delays in processing your return.  
Note. Employers in the U.S. territories would normally  
skip Form 943, line 8, since federal income tax is not  
usually withheld from employee's wages in U.S. territories.  
Completing Form 943  
Make entries on Form 943 as follows to enable accurate  
processing.  
Forms 1099-MISC and 1099-NEC  
Don't enter dollar signs and decimal points. Commas  
Both paper and electronically filed Forms 1099-MISC,  
Miscellaneous Income, and 1099-NEC, Nonemployee  
Compensation, must be filed with the IRS by January 31,  
2024. Form 1099-MISC is used to report rents paid in your  
farming business, and Form 1099-NEC is generally used  
to report payments to an individual who isn't your  
employee. Payments made to corporations for medical  
and health care payments, including payments made to  
veterinarians, must generally be reported on Form  
1099-MISC. Compensation of $600 or more paid in a  
calendar year to an H-2A visa agricultural worker who  
didn't give you a valid TIN is also reported on Form  
1099-MISC; you must withhold federal income tax from  
these payments under the backup withholding rules. For  
more information about filing Forms 1099-MISC and  
1099-NEC, see the Instructions for Forms 1099-MISC and  
1099-NEC.  
are optional. Report dollars to the left of the preprinted line  
and cents to the right of it. Don’t round entries to whole  
dollars. Always show an amount for cents, even if it is zero.  
Enter negative amounts using a minus sign (if possible).  
Otherwise, use parentheses.  
Staple multiple sheets in the upper left corner when  
filing.  
Complete all three pages. You must complete all three  
pages of Form 943 and sign on page 3. Failure to do so  
may delay processing of your return.  
Reconciliation of Form 943 to Forms W-2 and  
W-3  
Certain amounts reported on Form 943 for 2023 should  
agree with the Form W-2 totals reported on the 2023 Form  
W-3. The amounts from Form 943 that should agree with  
the related boxes on Form W-3 are federal income tax  
withheld (line 8 and box 2), social security wages (lines 2,  
2a, and 2b; and box 3), and Medicare wages (line 4 and  
box 5). If the amounts don't agree, you may be contacted  
by the IRS or the SSA. For more information, see section  
11 of Pub. 51. Keep all records that show why the totals  
don't match.  
How Should You Complete Form 943?  
Enter your EIN, name, and address in the spaces  
provided. Don't use your social security number (SSN) or  
individual taxpayer identification number (ITIN). Generally,  
enter the business (legal) name you used when you  
applied for your EIN. For example, if you're a sole  
proprietor, enter Jamie Smith” on the Name line and  
Jamie's Farm” on the Trade name line. Leave the Trade  
name line blank if it is the same as your Name line.  
Note. If filing Form 499R-2/W-2PR, make sure the  
amounts reported on Form 943 agree with the Form  
499R-2/W-2PR totals reported on the 2023 Form W-3  
(PR). The amounts from Form 943 that should agree with  
the related boxes on Form W-3 (PR) are social security  
wages (lines 2, 2a, and 2b; and box 10) and Medicare  
wages (line 4 and box 12a).  
If you use a tax preparer to complete Form 943, make  
sure the preparer uses your correct business name and  
EIN.  
If you don't have an EIN, you may apply for one online  
by going to IRS.gov/EIN. You may also apply for an EIN by  
faxing or mailing Form SS-4 to the IRS. If the principal  
business was created or organized outside of the United  
States or U.S. territories, you may also apply for an EIN by  
calling 267-941-1099 (toll call). If you have applied for an  
EIN but don't have your EIN by the time a return is due, file  
a paper return and write "Applied For" and the date you  
applied in the space shown for the number.  
Where Should You File?  
You’re encouraged to file Form 943 electronically. Go to  
IRS.gov/EmploymentEfile for more information on  
electronic filing. If you file a paper return, where you file  
depends on whether you include a payment with Form  
943. Mail your return to the address listed for your location  
in the table that follows.  
If you're filing your tax return electronically, a valid  
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. For the IRS  
mailing address to use if you’re using a PDS, go to  
IRS.gov/PDSstreetAddresses. Select the mailing address  
listed on the webpage that is in the same state as the  
address to which you would mail returns filed without a  
payment, as shown next.  
EIN is required at the time the return is filed. If a  
!
CAUTION  
valid EIN isn't provided, the return won't be  
accepted. This may result in penalties.  
Always be sure the EIN on the form you file exactly  
matches the EIN the IRS assigned to your  
TIP  
business. Don't use your SSN or ITIN on forms  
that ask for an EIN. If you used an EIN (including a prior  
owner's EIN) on Form 943 that is different from the EIN  
-6-  
Instructions for Form 943 (2023)  
   
Mailing Addresses for Form 943  
If you’re in . . .  
Without a payment . . .  
With a payment . . .  
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,  
Department of the Treasury  
Internal Revenue Service  
P.O. Box 806533  
Cincinnati, OH 45280-6533  
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, Internal Revenue Service  
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode  
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,  
Wisconsin  
Kansas City, MO 64999-0008  
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,  
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  
Internal Revenue Service  
P.O. Box 932200  
Louisville, KY 40293-2200  
No legal residence or principal place of business in any state  
Internal Revenue Service  
P.O. Box 409101  
Ogden, UT 84409  
Internal Revenue Service  
P.O. Box 932200  
Louisville, KY 40293-2200  
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  
Internal Revenue Service  
P.O. Box 932200  
Louisville, KY 40293-2200  
Your filing address may have changed from that  
subject to a failure-to-deposit (FTD) penalty for reducing  
their deposits if certain conditions are met. See the  
instructions for line 12b and line 12d, later, for more  
information on these credits. For more information on  
reducing deposits, see Notice 2020-22, 2020-17 I.R.B.  
and Notice 2021-24, 2021-18 I.R.B. 1122, available at  
instructions for line 17, later, for instructions on how to  
adjust your tax liabilities reported on line 17 or Form 943-A  
for nonrefundable credits.  
used to file your employment tax return in prior  
!
CAUTION  
years. Don't send Form 943 or any payments to  
the SSA.  
Depositing Your Taxes  
You must deposit all depository taxes  
electronically by EFT. For more information, see  
!
CAUTION  
funds transfer (EFT) under Reminders, earlier.  
If you're a monthly schedule depositor and  
Must You Deposit Your Taxes?  
accumulate a $100,000 tax liability on any day  
!
You may have to deposit the federal income taxes you  
withheld and both the employer and employee social  
security taxes and Medicare taxes.  
CAUTION  
during the deposit period, you become a  
semiweekly schedule depositor on the next day and  
remain so for at least the rest of the calendar year and for  
the following calendar year. See $100,000 Next-Day  
Deposit Rule in section 7 of Pub. 51 for more information.  
The $100,000 tax liability threshold requiring a next-day  
deposit is determined before you consider any reduction  
of your liability for nonrefundable credits. For more  
information, including an example, see frequently asked  
question 17 at IRS.gov/ETD.  
If your total taxes after adjustments and  
nonrefundable credits (line 13) are less than $2,500  
for the year, you can pay the tax due with your return  
if you file on time. You don't have to make a deposit. To  
avoid a penalty, you must pay any amount due in full with a  
timely filed return or you must deposit any amount you  
owe by the due date of the return. For more information on  
paying with a timely filed return, see the instructions for  
line 15, later.  
What About Penalties and Interest?  
If your total taxes after adjustments and  
Avoiding Penalties and Interest  
nonrefundable credits (line 13) are $2,500 or more  
for the year. You must make deposits by EFT throughout  
the year in accordance with your deposit schedule. There  
are two deposit schedules—monthly or semiweekly—for  
determining when you must deposit. Before the beginning  
of each calendar year, you must determine which of the  
two deposit schedules you must use. See section 7 of  
Pub. 51 for information and rules concerning federal tax  
deposits and to determine your status as a monthly or  
semiweekly schedule depositor.  
You can avoid paying penalties and interest if you do all of  
the following.  
Deposit or pay your taxes when they are due, unless  
you meet the requirements discussed in Notice 2020-22  
File your fully completed Form 943 on time.  
Report your tax liability accurately.  
Submit valid checks for tax payments.  
Furnish accurate Forms W-2 to employees.  
File Form W-3 and Copy A of Forms W-2 with the SSA  
Reducing your deposits for the credit for qualified  
sick and family leave wages. Employers eligible to  
claim the credit for qualified sick and family leave wages  
paid in 2023 for leave taken after March 31, 2020, and  
before October 1, 2021, can reduce their deposits by the  
amount of their anticipated credits. Employers won’t be  
on time and accurately.  
Penalties and interest are charged on taxes paid late  
and returns filed late at a rate set by law. See sections 7  
and 8 of Pub. 51 for details.  
Instructions for Form 943 (2023)  
-7-  
     
Use Form 843 to request abatement of assessed  
penalties or interest. Don't request abatement of assessed  
penalties or interest on any other form.  
Enter the amount before payroll deductions. Cash  
wages include checks, money orders, etc. Don't include  
the value of noncash items, such as food or lodging, or  
pay for services other than farmwork. See section 3 of  
Pub. 51 for information on cash and noncash wages. See  
Purpose of Form 943, earlier, for household employee  
information.  
If you receive a notice about a penalty after you file your  
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.  
For 2023, the rate of social security tax on taxable  
wages, except for qualified sick leave wages and qualified  
family leave wages paid in 2023 for leave taken after  
March 31, 2020, and before April 1, 2021, is 6.2% (0.062)  
each for the employer and employee or 12.4% (0.124) for  
both. Stop paying social security tax on and entering an  
employee's wages on line 2 when the employee's taxable  
wages, including qualified sick leave wages paid in 2023  
that are reported on line 2a and qualified family leave  
wages paid in 2023 that are reported on line 2b, reach  
$160,200 for the year. However, continue to withhold  
income and Medicare taxes for the whole year on all  
wages, including qualified sick leave wages and qualified  
family leave wages paid in 2023, even when the social  
security wage base of $160,200 has been reached. If you,  
as a qualifying employer, receive an approved Form 4029,  
Application for Exemption From Social Security and  
Medicare Taxes and Waiver of Benefits, from one or more  
of your employees, enter “Form 4029” on the dotted line  
next to the entry space.  
If federal income, social security, and Medicare  
taxes that must be withheld (that is, trust fund  
!
CAUTION  
taxes) aren't withheld or aren't deposited or paid  
to the United States Treasury, the trust fund recovery  
penalty may apply. The penalty is 100% of the unpaid trust  
fund tax. If these unpaid taxes can't be immediately  
collected from the employer or business, the trust fund  
recovery penalty may be imposed on all persons who are  
determined by the IRS to be responsible for collecting,  
accounting for, or paying over these taxes, and who acted  
willfully in not doing so. For more information, see section  
7 of Pub. 51. The trust fund recovery penalty won't apply  
to any amount of trust fund taxes an employer holds back  
in anticipation of any credits they are entitled to.  
Specific Instructions  
Line 1. Number of Agricultural  
Employees  
For purposes of the credit for qualified sick and family  
leave wages, qualified sick leave 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  
Enter the number of agricultural employees on your payroll  
during the pay period that included March 12, 2023. Don't  
include:  
Household employees,  
Employees in nonpay status for the pay period,  
Pensioners, or  
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 for purposes of the ARP. However,  
don't include any wages otherwise excluded under section  
3121(b) when reporting qualified sick and family leave  
wages on lines 2, 2a, 2b, 4, and, if applicable, 6. See the  
instructions for line 12d for information about the credit for  
qualified sick and family leave wages paid in 2023 for  
leave taken after March 31, 2021, and before October 1,  
2021.  
Active members of the U.S. Armed Forces.  
For purposes of these instructions, all references  
to “sick pay” mean ordinary sick pay, not “qualified  
sick leave wages” that are reported on line 2a for  
TIP  
leave taken after March 31, 2020, and before April 1,  
2021, or reported on line 2 for leave taken after March 31,  
2021, and before October 1, 2021.  
Line 2. Wages Subject to Social  
Security Tax  
EPSLA. Employers with fewer than 500 employees and,  
for leave taken after March 31, 2021, and before October  
1, 2021, certain governmental employers without regard to  
number of employees (except for the federal government  
and its agencies and instrumentalities unless described in  
section 501(c)(1)) are entitled to a credit if they provide  
paid sick leave to employees that otherwise meets the  
requirements of the EPSLA. Under the EPSLA, as  
Enter the total cash wages, including qualified sick leave  
wages and qualified family leave wages paid in 2023 for  
leave taken after March 31, 2021, and before October 1,  
2021; sick pay; and taxable fringe benefits subject to  
social security taxes you paid to your employees for  
farmwork during the calendar year. Don’t include the  
qualified sick leave wages paid in 2023 reported on line 2a  
or the qualified family leave wages paid in 2023 reported  
on line 2b for leave taken after March 31, 2020, and before  
April 1, 2021. For this purpose, sick pay includes  
payments made by an insurance company to your  
employees for which you received timely notice from the  
insurance company. See section 6 of Pub. 15-A for more  
information about sick pay reporting. See the instructions  
for line 10 for an adjustment that you may need to make  
on Form 943 for sick pay.  
amended for purposes of the ARP, wages are qualified  
sick leave wages if paid to employees that are unable to  
work before October 1, 2021, because the employee:  
1. Is subject to a federal, state, or local quarantine or  
isolation order related to COVID-19;  
2. Has been advised by a health care provider to  
self-quarantine due to concerns related to COVID-19;  
3. Is experiencing symptoms of COVID-19 and  
seeking a medical diagnosis; or, for leave taken after  
March 31, 2021, and before October 1, 2021, is seeking  
-8-  
Instructions for Form 943 (2023)  
   
or awaiting the results of a diagnostic test for, or a medical  
diagnosis of, COVID-19 (and the employee has been  
exposed to COVID-19 or the employee's employer has  
requested such test or diagnosis), or the employee is  
obtaining immunizations related to COVID-19 or  
recovering from an injury, disability, illness, or condition  
related to such immunization;  
4. Is caring for an individual subject to an order  
described in (1) or who has been advised as described in  
(2);  
5. Is caring for a son or daughter because the school  
or place of care for that child has been closed, or the  
childcare provider for that child is unavailable, due to  
COVID-19 precautions; or  
6. Is experiencing any other substantially similar  
condition specified by the U.S. Department of Health and  
Human Services, which for leave taken after March 31,  
2021, and before October 1, 2021, includes to accompany  
an individual to obtain immunization related to COVID-19,  
or to care for an individual who is recovering from any  
injury, disability, illness, or condition related to the  
immunization.  
federal government and its agencies and instrumentalities  
unless described in section 501(c)(1)) are entitled to a  
credit under the FFCRA, as amended for purposes of the  
ARP, if they provide paid family leave to employees that  
otherwise meets the requirements of the Expanded  
FMLA. For leave taken after March 31, 2020, and before  
April 1, 2021, wages are qualified family leave wages if  
paid to an employee who has been employed for at least  
30 calendar days when an employee is unable to work  
due to the need to care for a son or daughter under 18  
years of age or incapable of self-care because of a mental  
or physical disability because the school or place of care  
for that child has been closed, or the childcare provider for  
that child is unavailable, due to a public health emergency.  
See Son or daughter, earlier, for more information. For  
leave taken after March 31, 2021, and before October 1,  
2021, the leave can be granted for any other reason  
provided by the EPSLA, as amended for purposes of the  
ARP.  
For leave taken after March 31, 2020, and before April  
1, 2021, the first 10 days for which an employee takes  
leave may be unpaid. During this period, employees may  
use other forms of paid leave, such as qualified sick leave,  
accrued sick leave, annual leave, or other paid time off.  
After an employee takes leave for 10 days, the employer  
provides the employee paid leave (that is, qualified family  
leave wages) for up to 10 weeks. For leave taken after  
March 31, 2021, and before October 1, 2021, the 10-day  
rule discussed above doesn't apply and the paid leave  
can be provided for up to 12 weeks.  
Son or daughter. A son or daughter must generally  
have been under 18 years of age or incapable of self-care  
because of a mental or physical disability. A son or  
daughter includes a biological child, adopted child,  
stepchild, foster child, legal ward, or child for whom the  
employee assumes parental status and carries out the  
obligations of a parent.  
Rate of pay and limit on wages. The rate of pay must  
be at least two-thirds of the employee's regular rate of pay  
(as determined under the Fair Labor Standards Act of  
1938), multiplied by the number of hours the employee  
would have otherwise been scheduled to work. For leave  
taken after March 31, 2020, and before April 1, 2021, the  
total qualified family leave wages can't exceed $200 per  
day or $10,000 in the aggregate per employee. For leave  
taken after March 31, 2021, and before October 1, 2021,  
the limit resets and the total qualified leave wages can't  
exceed $200 per day or $12,000 in the aggregate per  
employee.  
Limits on qualified sick leave wages. The EPSLA,  
as amended for purposes of the ARP, provides different  
limitations for different circumstances under which  
qualified sick leave wages are paid. For paid sick leave  
qualifying under (1), (2), or (3) earlier, the amount of  
qualified sick leave wages is determined at the  
employee's regular rate of pay, but the wages may not  
exceed $511 for any day (or portion of a day) for which the  
individual is paid sick leave. For paid sick leave qualifying  
under (4), (5), or (6) earlier, the amount of qualified sick  
leave wages is determined at two-thirds the employee's  
regular rate of pay, but the wages may not exceed $200 for  
any day (or portion of a day) for which the individual is  
paid sick leave. The EPSLA also limits each individual to a  
maximum of up to 80 hours of paid sick leave in total for  
leave taken after March 31, 2020, and before April 1,  
2021. The ARP resets this limit at 80 hours of paid sick  
leave for leave taken after March 31, 2021, and before  
October 1, 2021. Therefore, for leave taken after March  
31, 2020, and before April 1, 2021, the maximum amount  
of paid sick leave wages can’t exceed $5,110 for an  
employee for leave under (1), (2), or (3), and it can’t  
exceed $2,000 for an employee for leave under (4), (5), or  
(6). These maximum amounts also reset and apply to  
leave taken after March 31, 2021, and before October 1,  
2021.  
For more information about qualified sick and family  
leave wages, go to IRS.gov/PLC.  
Line 2a. Qualified Sick Leave Wages  
Enter the qualified taxable (subject to social security tax)  
sick leave wages you paid in 2023 to your employees for  
leave taken after March 31, 2020, and before April 1,  
2021. Qualified sick leave wages for 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). Stop paying social  
security tax on and entering an employee's wages on  
line 2a when the employee's taxable wages, including  
wages reported on line 2, qualified sick leave wages  
reported on line 2a, and qualified family leave wages  
reported on line 2b, reach $160,200 for the year. See the  
instructions for line 4 and line 5 for reporting Medicare tax  
on qualified sick leave wages, including the portion above  
the social security wage base.  
For more information about qualified sick and family  
leave wages, go to IRS.gov/PLC.  
Expanded FMLA. Employers with fewer than 500  
employees and, for leave taken after March 31, 2021, and  
before October 1, 2021, certain governmental employers  
without regard to number of employees (except for the  
Instructions for Form 943 (2023)  
-9-  
     
For purposes of the credit for qualified sick and family  
leave wages, qualified sick 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, 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 section  
3121(b) when reporting qualified sick leave wages on  
lines 2a, 4, and, if applicable, 6. See the instructions for  
line 12b for information about the credit for qualified sick  
and family leave wages for leave taken after March 31,  
2020, and before April 1, 2021.  
Line 4. Wages Subject to Medicare  
Tax  
Enter the total cash wages, including qualified sick leave  
wages paid in 2023 and qualified family leave wages paid  
in 2023; sick pay; and taxable fringe benefits that are  
subject to Medicare tax that you paid to your employees  
for farmwork during the calendar year. Enter the amount  
before deductions. Don't include the value of noncash  
items, such as food or lodging, or pay for services other  
than farmwork. Unlike social security wages, there is no  
limit on the amount of wages subject to Medicare tax. If  
you, as a qualifying employer, receive an approved Form  
4029 from one or more of your employees, enter “Form  
4029” on the dotted line next to the entry space.  
Line 2b. Qualified Family Leave  
Wages  
Line 5. Medicare Tax  
Multiply line 4 by 2.9% (0.029) and enter the result on  
line 5.  
Enter the qualified taxable (subject to social security tax)  
family leave wages you paid in 2023 to your employees for  
leave taken after March 31, 2020, and before April 1,  
2021. Qualified family leave wages for 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). Stop paying social  
security tax on and entering an employee's wages on  
line 2b when the employee's taxable wages, including  
wages reported on line 2, qualified sick leave wages  
reported on line 2a, and qualified family leave wages  
reported on line 2b, reach $160,200 for the year. See the  
instructions for line 4 and line 5 for reporting Medicare tax  
on qualified family leave wages, including the portion  
above the social security wage base.  
Line 6. Wages Subject to Additional  
Medicare Tax Withholding  
Enter all wages, including qualified sick leave wages paid  
in 2023 and qualified family leave wages paid in 2023;  
sick pay; and taxable fringe benefits that are subject to  
Additional Medicare Tax withholding. You're required to  
begin withholding Additional Medicare Tax in the pay  
period in which you pay wages in excess of $200,000 to  
an employee and continue to withhold it each pay period  
until the end of the calendar year. Additional Medicare Tax  
is only imposed on the employee. There is no employer  
share of Additional Medicare Tax. All wages that are  
subject to Medicare tax are subject to Additional Medicare  
Tax withholding if paid in excess of the $200,000  
withholding threshold.  
For purposes of the credit for qualified sick and family  
leave wages, 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 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 section 3121(b) when reporting qualified family  
leave wages on lines 2b, 4, and, if applicable, 6. See the  
instructions for line 12b for information about the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021.  
For more information on what wages are subject to  
Medicare tax, see the chart, Special Rules for Various  
Types of Services and Payments, in section 15 of Pub. 15.  
For more information on Additional Medicare Tax, go to  
Line 7. Additional Medicare Tax  
Withholding  
Multiply line 6 by 0.9% (0.009) and enter the result on  
line 7.  
Line 8. Federal Income Tax Withheld  
Line 3. Social Security Tax  
Employers in the U.S. territories skip line 8, since  
Multiply line 2 by 12.4% (0.124) and enter the result on  
line 3.  
federal income tax is not usually withheld from  
!
CAUTION  
employee's wages in U.S. territories.  
Line 3a. Social Security Tax on  
Qualified Sick Leave Wages  
Enter the federal income tax you withheld from your  
employees on this year's wages, including qualified sick  
leave wages paid in 2023 for leave taken after March 31,  
2020, and before October 1, 2021, and qualified family  
leave wages paid in 2023 for leave taken after March 31,  
2020, and before October 1, 2021. Generally, you must  
withhold federal income tax from employees from whom  
you withhold social security and Medicare taxes. See  
section 5 of Pub. 51 for more information on withholding  
rules.  
Multiply line 2a by 6.2% (0.062) and enter the result on  
line 3a.  
Line 3b. Social Security Tax on  
Qualified Family Leave Wages  
Multiply line 2b by 6.2% (0.062) and enter the result on  
line 3b.  
-10-  
Instructions for Form 943 (2023)  
       
Line 9. Total Taxes Before  
Adjustments  
Line 12a. Qualified Small Business  
Payroll Tax Credit for Increasing  
Research Activities  
Add the total social security tax (lines 3, 3a, and 3b),  
Medicare tax (line 5), Additional Medicare Tax withholding  
(line 7), and federal income tax withheld (line 8). Enter the  
result on line 9.  
Enter the amount of the credit from Form 8974, line 12 or,  
if applicable, line 17.  
If you enter an amount on line 12a, you must  
Line 10. Current Year's Adjustments  
attach Form 8974.  
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CAUTION  
Use line 10 to:  
Adjust for rounding of fractions of cents, or  
Form 943 and these instructions use the terms  
Adjust for the uncollected employee share of social  
“nonrefundable” and “refundable” when  
TIP  
security and Medicare taxes on third-party sick pay or  
group-term life insurance premiums paid for former  
employees. See section 9 of Pub. 51.  
discussing credits. The term “nonrefundable”  
means the portion of the credit which is limited by law to  
the amount of certain taxes. The term “refundable” means  
the portion of the credit which is in excess of those taxes.  
Use a minus sign (if possible) to show an adjustment  
that decreases the total taxes shown on line 9. Otherwise,  
use parentheses.  
Line 12b. Nonrefundable Portion of  
Credit for Qualified Sick and Family  
Leave Wages for Leave Taken After  
March 31, 2020, and Before April 1,  
2021  
Adjustment for fractions of cents. If there is a small  
difference between total taxes after adjustments and  
nonrefundable credits (line 13) and total deposits  
(line 14a), it may be caused by rounding to the nearest  
cent each time you figured payroll. This rounding occurs  
when you figure the amount of social security and  
Medicare taxes to be withheld from each employee's  
wages. If the fractions-of-cents adjustment is the only  
entry on line 10, enter “Fractions Only” on the dotted line  
to the left of the entry space for line 10. This adjustment  
may be a positive or a negative adjustment.  
Adjustment for sick pay. If your third-party payer of sick  
pay that isn't your agent (for example, an insurance  
company) transfers the liability for the employer share of  
the social security and Medicare taxes to you, enter a  
negative adjustment on line 10 for the employee share of  
social security and Medicare taxes that were withheld and  
deposited by your third-party sick pay payer on the sick  
pay. If you’re the third-party sick pay payer and you  
transferred the liability for the employer share of the social  
security and Medicare taxes to the employer, enter a  
negative adjustment on line 10 for any employer share of  
these taxes required to be paid by the employer. The sick  
pay should be included on line 2, line 4, and, if the  
withholding threshold is met, line 6.  
Complete line 12b only if qualified sick leave  
wages and/or qualified family leave wages were  
!
CAUTION  
paid in 2023 for leave taken after March 31, 2020,  
and before April 1, 2021.  
Certain private employers with fewer than 500  
employees that provide paid sick leave under the EPSLA  
and/or provide paid family leave under the Expanded  
FMLA are eligible to claim the credit for qualified sick and  
family leave wages for leave taken after March 31, 2020,  
and before April 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. Enter the  
nonrefundable portion of the credit for qualified sick and  
family leave wages from Worksheet 1, Step 2, line 2j. The  
credit for qualified sick and family leave wages consists of  
the qualified sick leave wages, the qualified family leave  
wages, the qualified health plan expenses allocable to  
those wages, and the employer share of Medicare tax  
allocable to those wages. The nonrefundable portion of  
the credit is limited to the employer share of social security  
tax reported on Form 943, line 3, after that share is first  
reduced by any credit claimed against the employer share  
of social security tax on Form 8974 for the qualified small  
business payroll tax credit for increasing research  
activities, any credit to be claimed on Form 5884-C for the  
work opportunity credit for qualified tax-exempt  
No adjustment is reported on line 10 for sick pay that is  
paid through a third party as an employer’s agent. An  
employer’s agent bears no insurance risk and is  
reimbursed on a cost-plus-fee basis for payment of sick  
pay and similar amounts. If an employer uses an agent to  
pay sick pay, the employer reports the wages on line 2,  
line 4, and, if the withholding threshold is met, line 6,  
unless the employer has an agency agreement with the  
third-party payer that requires the third-party payer to do  
the collecting, reporting, and/or paying or depositing  
employment taxes on the sick pay. See section 6 of Pub.  
15-A for more information about sick pay reporting.  
organizations hiring qualified veterans, and/or any credit to  
be claimed on Form 5884-D for the disaster credit for  
qualified tax-exempt organizations.  
Line 11. Total Taxes After  
Adjustments  
Any credit in excess of the remaining amount of the  
employer share of social security tax is refundable and  
reported on Form 943, line 14d. For more information on  
Combine the amounts shown on lines 9 and 10 and enter  
the result on line 11.  
Instructions for Form 943 (2023)  
-11-  
   
the credit for qualified sick and family leave wages, go to  
Qualified sick leave wages and/or qualified family leave  
wages;  
Qualified health plan expenses allocable to qualified  
sick and family leave wages. The credit for qualified  
sick leave wages and qualified family leave wages is  
increased to cover the qualified health plan expenses that  
are properly allocable to the qualified leave wages for  
which the credit is allowed. These qualified health plan  
expenses are amounts paid or incurred by the employer to  
provide and maintain a group health plan but only to the  
extent such amounts are excluded from the employees’  
income as coverage under an accident or health plan. The  
amount of qualified health plan expenses generally  
includes both the portion of the cost paid by the employer  
and the portion of the cost paid by the employee with  
pre-tax salary reduction contributions. However, qualified  
health plan expenses don’t include amounts that the  
employee paid for with after-tax contributions. For more  
information, go to IRS.gov/PLC.  
contributions, subject to the qualified leave wage  
limitations, allocable to the qualified sick and family leave  
wages;  
contributions, subject to the qualified leave wage  
limitations, allocable to the qualified sick and family leave  
wages; and  
Employer share of social security and Medicare tax  
allocable to the qualified sick and family leave wages.  
The nonrefundable portion of the credit is limited to the  
employer share of Medicare tax reported on Form 943,  
line 5, after that share is first reduced by any credit  
claimed against the employer share of Medicare tax on  
Form 8974 for the qualified small business payroll tax  
credit for increasing research activities. You can't claim the  
credit for leave taken after March 31, 2021, and before  
October 1, 2021, if you made qualified sick or family leave  
wages available in a manner that discriminates in favor of  
highly compensated employees, full-time employees, or  
employees on the basis of employment tenure. See Highly  
compensated employee, later, for the definition.  
For leave taken after March 31, 2021, and before  
October 1, 2021, the credit for qualified sick and family  
leave wages is reduced by the amount of the credit  
allowed under section 41 (for the credit for increasing  
research activities) with respect to wages taken into  
account for determining the credit for qualified sick and  
family leave wages; and any wages taken into account in  
determining the credit for qualified sick and family leave  
wages can't be taken into account as wages for purposes  
of the credits under sections 45A, 45P, 45S, and 51. For  
leave taken after March 31, 2021, and before October 1,  
2021, qualified wages also don't include wages that were  
used as payroll costs in connection with a Shuttered  
Venue Operator Grant under section 324 of the Economic  
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues  
Act; or a restaurant revitalization grant under section 5003  
of the ARP. Employers can receive both a Small Business  
Interruption Loan under the Paycheck Protection Program  
and the credit for qualified sick and family leave wages;  
however, employers can't receive both loan forgiveness  
and a credit for the same wages. The same wages can't  
be treated as both qualified sick leave wages and qualified  
family leave wages.  
You must include the full amount (both the  
nonrefundable and refundable portions) of the  
credit for qualified sick and family leave wages in  
TIP  
your gross income for the tax year that includes the last  
day of any calendar quarter in which a credit is allowed.  
Line 12d. Nonrefundable Portion of  
Credit for Qualified Sick and Family  
Leave Wages for Leave Taken After  
March 31, 2021, and Before October  
1, 2021  
Complete line 12d only if qualified sick leave  
wages and/or qualified family leave wages were  
!
CAUTION  
paid in 2023 for leave taken after March 31, 2021,  
and before October 1, 2021.  
Employers with fewer than 500 employees and certain  
governmental employers without regard to number of  
employees (except for the federal government and its  
agencies and instrumentalities unless described in  
section 501(c)(1)) are entitled to a credit if they provide  
paid sick leave to employees that otherwise meets the  
requirements of the EPSLA, as amended for purposes of  
the ARP, and/or provide paid family leave to employees  
that otherwise meets the requirements under the  
Expanded FMLA, as amended for purposes of the ARP,  
for 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. Enter the  
Any credit in excess of the remaining amount of the  
employer share of Medicare tax is refundable and  
reported on Form 943, line 14f. For more information on  
the credit for qualified sick and family leave wages, go to  
Qualified health plan expenses allocable to qualified  
sick leave and family leave wages. The credit for  
qualified sick leave wages and qualified family leave  
wages is increased to cover the qualified health plan  
expenses that are properly allocable to the qualified leave  
wages for which the credit is allowed. These qualified  
health plan expenses are amounts paid or incurred by the  
employer to provide and maintain a group health plan but  
nonrefundable portion of the credit for qualified sick and  
family leave wages from Worksheet 2, Step 2, line 2p.  
The credit for qualified sick and family leave wages  
consists of the:  
-12-  
Instructions for Form 943 (2023)  
     
only to the extent such amounts are excluded from the  
employees' income as coverage under an accident or  
health plan. The amount of qualified health plan expenses  
generally includes both the portion of the cost paid by the  
employer and the portion of the cost paid by the employee  
with pre-tax salary reduction contributions. However,  
qualified health plan expenses don't include amounts that  
the employee paid for with after-tax contributions. For  
more information, go to IRS.gov/PLC.  
Collectively bargained defined benefit pension plan  
contributions. For purposes of qualified sick and family  
leave wages, collectively bargained defined benefit  
pension plan contributions are contributions for a calendar  
quarter that are:  
by the number of hours qualified sick leave wages and/or  
qualified family leave wages were provided to employees  
covered under the collective bargaining agreement during  
the quarter.  
Highly compensated employee. A highly compensated  
employee is an employee who meets either of the  
following tests.  
1. The employee was a 5% owner at any time during  
the year or the preceding year.  
2. The employee received more than $135,000 in pay  
for the preceding year.  
You can choose to ignore test (2) if the employee wasn't  
also in the top 20% of employees when ranked by pay for  
the preceding year.  
Paid or incurred by an employer on behalf of its  
employees to a defined benefit plan, as defined in section  
414(j), which meets the requirements of section 401(a);  
Line 12g. Total Nonrefundable Credits  
Made based on a pension contribution rate; and  
Required to be made under the terms of a collective  
Add lines 12a, 12b, and 12d. Enter the total on line 12g.  
Line 13. Total Taxes After  
Adjustments and Nonrefundable  
Credits  
bargaining agreement in effect during the quarter.  
Pension contribution rate. The pension contribution  
rate is the contribution rate that the employer is obligated  
to pay under the terms of a collective bargaining  
agreement to a defined benefit plan, as the rate is applied  
to contribution base units, as defined by section 4001(a)  
(11) of the Employee Retirement Income Security Act of  
1974 (ERISA).  
Subtract line 12g from line 11 and enter the result on  
line 13. The amount entered on line 13 can't be less than  
zero.  
Line 14a. Total Deposits  
Allocation rules. The amount of collectively bargained  
defined benefit pension plan contributions allocated to  
qualified sick leave wages and/or qualified family leave  
wages during a quarter is the pension contribution rate  
(expressed as an hourly rate) multiplied by the number of  
hours qualified sick leave wages and/or qualified family  
leave wages were provided to employees covered under  
the collective bargaining agreement during the quarter.  
Collectively bargained apprenticeship program con-  
tributions. For purposes of qualified sick and family  
leave wages, collectively bargained apprenticeship  
program contributions are contributions for a calendar  
quarter that are:  
Enter your deposits for this year, including any  
overpayment that you applied from filing Form 943-X, in  
the current year. Also include in the amount shown any  
overpayment from a previous period that you applied to  
this return. Don’t include any amount you didn’t deposit  
because you reduced your deposits in anticipation of the  
credit for qualified sick and family leave wages, as  
discussed in Notice 2020-22 and Notice 2021-24.  
Line 14d. Refundable Portion of  
Credit for Qualified Sick and Family  
Leave Wages for Leave Taken After  
March 31, 2020, and Before April 1,  
2021  
Paid or incurred by an employer on behalf of its  
employees to a registered apprenticeship program, which  
is an apprenticeship registered under the National  
Apprenticeship Act of August 16, 1937, and meets the  
standards of Federal Regulations under subpart A of Part  
29 and Part 30 of title 29;  
Complete line 14d only if qualified sick leave  
wages and/or qualified family leave wages were  
!
CAUTION  
paid in 2023 for leave taken after March 31, 2020,  
Made based on an apprenticeship program contribution  
and before April 1, 2021.  
rate; and  
Required to be made under the terms of a collective  
Certain private employers with fewer than 500  
bargaining agreement in effect during the quarter.  
Apprenticeship program contribution rate. The  
apprenticeship program contribution rate is the  
contribution rate that the employer is obligated to pay  
under the terms of a collective bargaining agreement for  
benefits under a registered apprenticeship program, as  
the rate is applied to contribution base units, as defined by  
section 4001(a)(11) of ERISA.  
employees that provide paid sick leave under the EPSLA  
and/or provide paid family leave under the Expanded  
FMLA are eligible to claim the credit for qualified sick and  
family leave wages. Enter the refundable portion of the  
credit for qualified sick and family leave wages from  
Worksheet 1, Step 2, line 2k. The credit for qualified sick  
and family leave wages consists of the qualified sick leave  
wages, the qualified family leave wages, the qualified  
health plan expenses allocable to those wages, and the  
employer share of Medicare tax allocable to those wages.  
The refundable portion of the credit is allowed after the  
employer share of social security tax is reduced to zero by  
Allocation rules. The amount of collectively bargained  
apprenticeship program contributions allocated to  
qualified sick leave wages and/or qualified family leave  
wages in a quarter is the apprenticeship program  
contribution rate (expressed as an hourly rate) multiplied  
Instructions for Form 943 (2023)  
-13-  
       
nonrefundable credits that are applied against the  
employer share of social security tax.  
the tax period on your check or money order. Complete  
Form 943-V and enclose it with Form 943.  
If you're required to make deposits and instead  
Line 14f. Refundable Portion of Credit  
for Qualified Sick and Family Leave  
Wages for Leave Taken After March  
31, 2021, and Before October 1, 2021  
Complete line 14f only if qualified sick leave  
pay the taxes with Form 943, you may be subject  
!
CAUTION  
to a penalty.  
What if you can't pay in full? If you can't pay the full  
amount of tax you owe, you can apply for an installment  
agreement online. You can apply for an installment  
agreement online if:  
wages and/or qualified family leave wages were  
!
You can't pay the full amount shown on line 15,  
The total amount you owe is $25,000 or less, and  
You can pay the liability in full in 24 months.  
CAUTION  
paid in 2023 for leave taken after March 31, 2021,  
and before October 1, 2021.  
Employers with fewer than 500 employees and certain  
governmental employers without regard to number of  
employees (except for the federal government and its  
agencies and instrumentalities unless described in  
section 501(c)(1)) are entitled to a credit if they provide  
paid sick leave to employees that otherwise meets the  
requirements of the EPSLA, as amended for purposes of  
the ARP, and/or provide paid family leave to employees  
that otherwise meets the requirements under the  
Expanded FMLA, as amended for purposes of the ARP,  
for leave taken after March 31, 2021, and before October  
1, 2021. Enter the refundable portion of the credit for  
qualified sick and family leave wages from Worksheet 2,  
Step 2, line 2q. The refundable portion of the credit is  
allowed after the employer share of Medicare tax is  
reduced to zero by nonrefundable credits that are applied  
against the employer share of Medicare tax.  
To apply using the Online Payment Agreement  
Application, go to IRS.gov/OPA.  
Under an installment agreement, you can pay what you  
owe in monthly installments. There are certain conditions  
you must meet to enter into and maintain an installment  
agreement, such as paying the liability within 24 months,  
and making all required deposits and timely filing tax  
returns during the length of the agreement.  
If your installment agreement is accepted, you will be  
charged a fee and you will be subject to penalties and  
interest on the amount of tax not paid by the due date of  
the return.  
Line 16. Overpayment  
If line 14h is more than line 13, enter the difference on  
line 16. Never make an entry on both lines 15 and 16.  
If you deposited more than the correct amount for the  
year, you can choose to have the IRS either refund the  
overpayment or apply it to your next return. Check only  
one box on line 16. If you don't check either box or if you  
check both boxes, we will generally apply the  
Line 14h. Total Deposits and  
Refundable Credits  
Add lines 14a, 14d, and 14f. Enter the total on line 14h.  
Line 15. Balance Due  
overpayment to your next return. Regardless of any box  
you check or don't check on line 16, we may apply your  
overpayment to any past due tax account that is shown in  
our records under your EIN.  
If line 13 is more than line 14h, enter the difference on  
line 15. Otherwise, see the instructions for line 16, later.  
Never make an entry on both lines 15 and 16.  
You don't have to pay if line 15 is less than $1.  
Generally, you should have a balance due only if your total  
taxes after adjustments and nonrefundable credits  
(line 13) are less than $2,500, and you didn't incur a  
$100,000 next-day deposit obligation during the year.  
However, see section 7 of Pub. 51 for information about  
payments made under the accuracy of deposits rule.  
If line 16 is less than $1, we will send you a refund or  
apply it to your next return only if you ask us in writing to  
do so.  
Line 17. Monthly Summary of Federal  
Tax Liability  
This is a summary of your monthly tax liability, not a  
summary of deposits made. If line 13 is less than $2,500,  
don't complete line 17 or Form 943-A.  
If you were required to make federal tax deposits, pay  
the amount shown on line 15 by EFT. If you weren't  
required to make federal tax deposits or you're a monthly  
schedule depositor making a payment under the accuracy  
of deposits rule (see section 7 of Pub. 51), you may pay  
the amount shown on line 15 by EFT, credit card, debit  
card, check, money order, or EFW. For more information  
on electronic payment options, go to IRS.gov/Payments.  
Complete line 17 only if you were a monthly schedule  
depositor for the entire year and line 13 is $2,500 or  
more. The amount entered on line 17M must equal the  
amount reported on line 13. If it doesn't, your tax deposits  
and payments may not be counted as timely. Don't reduce  
your total liability reported on line 17 by the refundable  
portion of the credit for qualified sick and family leave  
wages. Don't change your current year tax liability  
If you pay by EFT, credit card, or debit card, file your  
return using the Without a payment address under Where  
Should You File, earlier. Don't file Form 943-V, Payment  
Voucher.  
reported on line 13 by adjustments reported on any Forms  
943-X. See section 7 of Pub. 51 for details on the deposit  
rules. You're a monthly schedule depositor for the  
If you pay by check or money order, make it payable to  
“United States Treasury.” Enter your EIN, “Form 943,and  
calendar year if the amount of your “Total taxes after  
adjustments and nonrefundable credits” reported for the  
-14-  
Instructions for Form 943 (2023)  
         
lookback period is $50,000 or less. The lookback period is  
the second calendar year preceding the current calendar  
year. For example, the lookback period for 2024 is 2022.  
social security tax and employer share of Medicare tax on  
wages paid during the applicable quarters in the calendar  
year, the remaining payroll tax credit may be carried  
forward to the first quarter of the succeeding calendar  
year as a payroll tax credit against the applicable  
If you were a semiweekly schedule depositor  
during any part of the year, don't complete line 17.  
!
employer share of social security tax and employer share  
of Medicare tax on wages paid in that quarter.  
CAUTION  
Instead, complete Form 943-A.  
Example. Rose Co. is an employer with a calendar tax  
year that filed its timely 2022 income tax return on April  
18, 2023. Rose Co. elected to take the qualified small  
business payroll tax credit for increasing research  
activities on Form 6765. The third quarter of 2023 is the  
first quarter that begins after Rose Co. filed the income tax  
return making the payroll tax credit election. Therefore, the  
payroll tax credit applies against Rose Co.’s share of  
social security tax (up to $250,000) and Medicare tax on  
wages paid to employees in the third quarter of 2023.  
Rose Co. is a semiweekly schedule depositor. Rose Co.  
completes Form 943-A by reducing the amount of liability  
entered for the first payroll payment in the third quarter of  
2023 that includes wages subject to social security tax by  
the lesser of (1) its share of social security tax (up to  
$250,000) on the wages, or (2) the available payroll tax  
credit. If the payroll tax credit elected is more than Rose  
Co.'s share of social security tax on the first payroll  
payment of the quarter, the excess payroll tax credit would  
be carried forward to succeeding payroll payments in the  
third quarter until it is used against up to $250,000 of Rose  
Co.'s share of social security tax for the quarter. If the  
amount of the payroll tax credit exceeds Rose Co.'s share  
of social security tax (up to $250,000) on wages paid to its  
employees in the third quarter, any remaining credit is  
used against Rose Co.'s share of Medicare tax on the first  
payroll payment of the quarter and then the excess payroll  
tax credit would be carried forward to succeeding payroll  
payments in the third quarter until it is used against Rose  
Co.'s share of Medicare tax for the quarter. If Rose Co. still  
has credit remaining after reducing its share of social  
security tax (up to $250,000) and Medicare tax for the  
third quarter, the remainder would be treated as a payroll  
tax credit against its share of social security tax (up to  
$250,000) and Medicare tax on wages paid in the fourth  
quarter. If the amount of the payroll tax credit remaining  
exceeded Rose Co.'s share of social security tax (up to  
$250,000) and Medicare tax on wages paid in the fourth  
quarter, it could be carried forward and treated as a payroll  
tax credit for the first quarter of 2024.  
Nonrefundable portion of credit for qualified sick  
and family leave wages for leave taken after March  
31, 2020, and before April 1, 2021 (line 12b). The  
nonrefundable portion of the credit for qualified sick and  
family leave wages paid in 2023 for leave taken after  
March 31, 2020, and before April 1, 2021, is limited to the  
employer share of social security tax on wages paid  
during the year that is remaining after that share is first  
reduced by any credit claimed against the employer share  
of social security tax on Form 8974, line 12, for the  
qualified small business payroll tax credit for increasing  
research activities; any credit to be claimed on Form  
5884-C, line 11, for the work opportunity credit for  
qualified tax-exempt organizations hiring qualified  
veterans; and/or any credit to be claimed on Form 5884-D  
for the disaster credit for qualified tax-exempt  
Reporting adjustments from line 10 on line 17. If your  
net adjustment during a month is negative and it exceeds  
your total liability for the month, don't enter a negative  
amount for the month. Instead, enter “-0-” for the month  
and carry over the unused portion of the adjustment to the  
next month.  
Adjusting tax liability for nonrefundable credits  
claimed on lines 12a, 12b, and 12d. Monthly schedule  
depositors and semiweekly schedule depositors must  
account for nonrefundable credits claimed on lines 12a,  
12b, and 12d when reporting their tax liabilities on line 17  
or Form 943-A. The total tax liability for the year must  
equal the amount reported on line 13. Failure to account  
for nonrefundable credits on line 17 or Form 943-A may  
cause line 17 or Form 943-A to report more than the total  
tax liability reported on line 13. Don't reduce your monthly  
tax liability reported on lines 17A through 17L or your daily  
tax liability reported on Form 943-A below zero.  
Qualified small business payroll tax credit for  
increasing research activities (line 12a). Beginning  
with the first quarter of 2023, the qualified small business  
payroll tax credit for increasing research activities is first  
used to reduce the employer share of social security tax  
(up to $250,000) for the quarter and any remaining credit  
is then used to reduce the employer share of Medicare tax  
for the quarter until it reaches zero. In completing line 17  
or Form 943-A, you take into account the payroll tax credit  
against the liability for the employer share of social  
security tax starting with the first payroll payment of the  
quarter that includes payments of wages subject to social  
security tax to your employees until you use up to  
$250,000 of credit against the employer share of social  
security tax and you then take into account any remaining  
payroll tax credit against the liability for the employer  
share of Medicare tax starting with the first payroll  
payment of the quarter that includes payments of wages  
subject to Medicare tax to employees. Consistent with the  
entries on line 17 or Form 943-A, the payroll tax credit  
should be taken into account in making deposits of  
employment tax. If any payroll tax credit is remaining at  
the end of the quarter that hasn’t been used completely  
because it exceeds $250,000 of the employer share of  
social security tax and the employer share of Medicare tax  
for the quarter, the excess credit may be carried forward to  
the succeeding quarter and allowed as a payroll tax credit  
for the succeeding quarter. The payroll tax credit may not  
be taken as a credit against income tax withholding, the  
employee share of social security tax, or the employee  
share of Medicare tax.  
Also, the remaining payroll tax credit may not be carried  
back and taken as a credit against wages paid from  
preceding quarters that are reported on the same Form  
943 or on Forms 943 for preceding years. If an amount of  
payroll tax credit is unused at the end of the calendar year  
because it is in excess of the applicable employer share of  
Instructions for Form 943 (2023)  
-15-  
 
organizations. In completing line 17 or Form 943-A, you  
take into account the nonrefundable portion of the credit  
for qualified sick and family leave wages paid in 2023  
against the liability for the first payroll payment of the year,  
but not below zero. Then reduce the liability for each  
successive payroll payment of the year until the  
instructions to figure certain credits. If you're claiming  
these credits, you must enter the applicable amounts.  
Complete lines 18 and 19 only if qualified health  
plan expenses allocable to qualified sick leave  
!
CAUTION  
wages and/or qualified family leave wages were  
paid in 2023 for leave taken after March 31, 2020, and  
before April 1, 2021.  
nonrefundable portion of the credit is used. Any credit for  
qualified sick and family leave wages paid in 2023 for  
leave taken after March 31, 2020, and before April 1,  
2021, that is remaining at the end of the year because it  
exceeds the employer share of social security tax is  
claimed on line 14d as a refundable credit. The refundable  
portion of the credit doesn’t reduce the liability reported on  
line 17 or Form 943-A.  
Example. Maple Co. is a monthly schedule depositor  
that pays employees every Friday. In 2023, Maple Co. had  
pay dates every Friday starting on January 6, 2023. Maple  
Co. paid qualified sick and family leave wages on March  
10 and March 17 for leave taken after March 31, 2020,  
and before April 1, 2021. The nonrefundable portion of the  
credit for qualified sick and family leave wages for the year  
is $1,000. On line 17, Maple Co. will use the $1,000 to  
reduce the liability for the January 6 pay date, but not  
below zero. If any nonrefundable portion of the credit  
remains, Maple Co. applies it to the liability for the January  
13 pay date, then the January 20 pay date, and so forth  
until the entire $1,000 is used.  
Line 18. Qualified Health Plan Expenses  
Allocable to Qualified Sick Leave Wages for  
Leave Taken After March 31, 2020, and Before  
April 1, 2021  
Enter the qualified health plan expenses allocable to  
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2020, and before April 1, 2021. This  
amount is also entered on Worksheet 1, Step 2, line 2b.  
Line 19. Qualified Health Plan Expenses  
Allocable to Qualified Family Leave Wages for  
Leave Taken After March 31, 2020, and Before  
April 1, 2021  
Enter the qualified health plan expenses allocable to  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2020, and before April 1, 2021. This  
amount is also entered on Worksheet 1, Step 2, line 2f.  
Nonrefundable portion of credit for qualified sick  
and family leave wages for leave taken after March  
31, 2021, and before October 1, 2021 (line 12d). The  
nonrefundable portion of the credit for qualified sick and  
family leave wages paid in 2023 for leave taken after  
March 31, 2021, and before October 1, 2021, is limited to  
the employer share of Medicare tax on wages paid during  
the year that is remaining after that share is first reduced  
by any credit claimed against the employer share of  
Medicare tax on Form 8974, line 16, for the qualified small  
business payroll tax credit for increasing research  
activities. In completing line 17 or Form 943-A, you take  
into account the nonrefundable portion of the credit for  
qualified sick and family leave wages paid in 2023 against  
the liability for the first payroll payment of the year, but not  
below zero. Then reduce the liability for each successive  
payroll payment of the year until the nonrefundable portion  
of the credit is used. Any credit for qualified sick and  
family leave wages paid in 2023 for leave taken after  
March 31, 2021, and before October 1, 2021, that is  
remaining at the end of the year because it exceeds the  
employer share of Medicare tax is claimed on line 14f as a  
refundable credit. The refundable portion of the credit  
doesn't reduce the liability reported on line 17 or Form  
943-A.  
Complete lines 22, 23, and 24 only if qualified  
sick leave wages were paid in 2023 for leave  
!
CAUTION  
taken after March 31, 2021, and before October 1,  
2021.  
Line 22. Qualified Sick Leave Wages for Leave  
Taken After March 31, 2021, and Before October  
1, 2021  
Enter the qualified sick leave wages you paid in 2023 to  
your employees for leave taken after March 31, 2021, and  
before October 1, 2021, including any qualified sick leave  
wages that were above the social security wage base and  
any qualified sick leave wages excluded from the  
definition of employment under sections 3121(b)(1)–(22).  
See the instructions for line 12d, earlier, for more  
information about qualified sick leave wages for leave  
taken after March 31, 2021, and before October 1, 2021.  
This amount is also entered on Worksheet 2, Step 2,  
line 2a.  
Line 23. Qualified Health Plan Expenses  
Allocable to Qualified Sick Leave Wages  
Reported on Line 22  
Enter the qualified health plan expenses allocable to  
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2b.  
You may reduce your deposits by the amount of  
the nonrefundable and refundable portions of the  
credit for qualified sick and family leave wages, as  
TIP  
discussed earlier under Reducing your deposits for the  
Line 24. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Sick Leave Wages Reported on Line 22  
Lines 18 Through 27  
The amounts entered on lines 18 through 27 are amounts  
that you use on the worksheets at the end of these  
-16-  
Instructions for Form 943 (2023)  
         
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2c.  
represent you before the IRS. If you want to expand your  
designee’s authorization, see Pub. 947.  
The authorization will automatically expire 1 year from  
the due date (without regard to extensions) for filing your  
Form 943. If you or your designee wants to terminate the  
authorization, write to the IRS office for your location using  
the Without a payment address under Where Should You  
File, earlier.  
Complete lines 25, 26, and 27 only if qualified  
family leave wages were paid in 2023 for leave  
!
CAUTION  
taken after March 31, 2021, and before October 1,  
2021.  
Line 25. Qualified Family Leave Wages for Leave  
Taken After March 31, 2021, and Before October  
1, 2021  
Who Must Sign (Approved Roles)  
Complete all information and sign Form 943. The following  
persons are authorized to sign the return for each type of  
business entity.  
Enter the qualified family leave wages you paid in 2023 to  
your employees for leave taken after March 31, 2021, and  
before October 1, 2021, including any qualified family  
leave wages that were above the social security wage  
base and any qualified family leave wages excluded from  
the definition of employment under sections 3121(b)(1)–  
(22). See the instructions for line 12d, earlier, for more  
information about qualified family leave wages for leave  
taken after March 31, 2021, and before October 1, 2021.  
This amount is also entered on Worksheet 2, Step 2,  
line 2g.  
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.  
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  
Line 26. Qualified Health Plan Expenses  
Allocable to Qualified Family Leave Wages  
Reported on Line 25  
Enter the qualified health plan expenses allocable to  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2h.  
LLC or a principal officer duly authorized to sign.  
Trust or estate—The fiduciary.  
Form 943 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 by rubber  
stamp, mechanical device, or computer software program.  
For details and required documentation, see Rev. Proc.  
2005-39, 2005-28 I.R.B. 82, available at  
Line 27. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Family Leave Wages Reported on Line 25  
Paid Preparer Use Only  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2i.  
A paid preparer must sign Form 943 and provide the  
information in the Paid Preparer Use Only section if the  
preparer was paid to prepare Form 943 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.  
Third-Party Designee  
If you want to allow an employee, a paid tax preparer, or  
another person to discuss your Form 943 with the IRS,  
check the “Yes” box in the Third-Party Designee section.  
Enter the name, phone number, and five-digit personal  
identification number (PIN) of the specific person to speak  
with—not the name of the firm that prepared your tax  
return. The designee may choose any five numbers as  
their PIN.  
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  
IRS.gov/PTIN. You can't use your PTIN in place of the EIN  
of the tax preparation firm.  
By checking “Yes,” you authorize the IRS to talk to the  
person you named (your designee) about any questions  
we may have while we process your return. You also  
authorize your designee to do all of the following.  
Generally, don't 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.  
Give us any information that is missing from your return.  
Call us for information about processing your return.  
Respond to certain IRS notices that you’ve shared with  
your designee about math errors and return preparation.  
The IRS won't send notices to your designee.  
You’re not authorizing your designee to bind you to  
anything (including additional tax liability) or to otherwise  
Instructions for Form 943 (2023)  
-17-  
           
section 6103 allows or requires us to disclose this  
information to others as described in the Code. We may  
disclose your tax information to the Department of Justice  
for civil and criminal litigation, and to cities, states, the  
District of Columbia, and U.S. commonwealths and  
territories to administer their tax laws. We may also  
disclose this information to other countries under a tax  
treaty, to federal and state agencies to enforce federal  
nontax criminal laws, or to federal law enforcement and  
intelligence agencies to combat terrorism.  
How To Get Forms, Instructions, and  
Publications  
You can view, download, or print most of the  
forms, instructions, and publications you may  
need at IRS.gov/Forms. Otherwise, you can go to  
IRS.gov/OrderForms to place an order and have forms  
mailed to you.  
Privacy Act and Paperwork Reduction Act Notice. We  
ask for the information on Forms 943, 943-A, and 943-V 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, Employment Taxes, of the Internal Revenue  
Code imposes employment taxes on wages and provides  
for income tax withholding. These forms are used to report  
the amount of taxes that you owe. Section 6011 requires  
you to provide the requested information if the tax applies  
to you. Section 6109 requires you to provide your  
The time needed to complete and file these forms will  
vary depending on individual circumstances. The  
estimated average time for Form 943 is:  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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14 hr., 49 min.  
40 min.  
2 hr., 7 min.  
The estimated average time for Form 943-V is 14 min.  
identification number. If you fail to provide this information  
in a timely manner, or provide false or fraudulent  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making this form  
simpler, we would be happy to hear from you. You can  
send us comments from IRS.gov/FormComments. Or you  
can write to the Internal Revenue Service, Tax Forms and  
Publications Division, 1111 Constitution Ave. NW,  
information, you may be subject to penalties.  
You’re not required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number.  
Books or records relating to a form or its instructions must  
be retained as long as their contents may become  
IR-6526, Washington, DC 20224. Don't send Form 943 to  
this address. Instead, see Where Should You File, earlier.  
material in the administration of any Internal Revenue law.  
Generally, tax returns and return information are  
confidential, as required by section 6103. However,  
-18-  
Instructions for Form 943 (2023)  
 
Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid  
in 2023 for Leave Taken After March 31, 2020, and Before April 1,  
2021  
Keep for Your Records  
Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for  
which it is applicable, on a client-by-client basis.)  
If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2020, and before April 1, 2021,  
complete Step 1 and Step 2. Caution: Use Worksheet 2 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after  
March 31, 2021, and before October 1, 2021.  
Step 1.  
Determine the 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  
1b  
1c  
1d  
1e  
1f  
Enter the amount of social security tax from Form 943, line 3 . . . . . . . . . . . . . . . . . . . .  
Employer share of social security tax. Mulitply line 1a by 50% (0.50) . . . . . . . . . . .  
Enter the amount from Form 8974, line 12, for this year . . . . . . . . . . . . . . . . . . . . . . . .  
Enter the amount to be claimed on Form 5884-C, line 11, for this year . . . . . . . . . . . . .  
Enter the amount to be claimed on Form 5884-D, line 12, for this year . . . . . . . . . . . . .  
1a  
1b  
1c  
1d  
1e  
Total nonrefundable credits already used against the employer share of social  
security tax. Add lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1f  
1g  
Employer share of social security tax remaining. Subtract line 1f  
from line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1g  
Step 2.  
Figure the sick and family leave credit  
2a  
2a(i)  
Qualified sick leave wages reported on Form 943, line 2a . . . . . . . . . . . . . . . . . . . . . .  
2a  
Qualified sick leave wages included on Form 943, line 4, but not included on Form 943,  
line 2a, 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 sections  
2a(ii)  
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)  
2b  
2c  
Qualified health plan expenses allocable to qualified sick leave wages (Form 943,  
line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by  
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c  
2d  
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . . . .  
2d  
2e  
2e(i)  
Qualified family leave wages reported on Form 943, line 2b . . . . . . . . . . . . . . . . . . . . .  
2e  
Qualified family leave wages included on Form 943, line 4, but not included on Form 943,  
line 2b, 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 sections  
2e(ii)  
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)  
2f  
Qualified health plan expenses allocable to qualified family leave wages (Form 943,  
line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f  
2g  
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by  
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
2h  
2i  
2j  
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g . . . . . . . .  
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . . . .  
2h  
2i  
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 1g or line 2i. Enter this amount on Form 943, line 12b . . . . . . . . . . . . . . . . . . . . . .  
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, line 14d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2k  
Instructions for Form 943 (2023)  
-19-  
 
Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid  
in 2023 for Leave Taken After March 31, 2021, and Before October 1,  
2021  
Keep for Your Records  
Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for which  
it is applicable, on a client-by-client basis.)  
If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2021, and before October 1, 2021,  
complete Step 1 and Step 2. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after  
March 31, 2020, and before April 1, 2021.  
Step 1.  
Determine the employer share of Medicare tax after it is reduced by any credit claimed on Form 8974  
1a  
1b  
1c  
1d  
Enter the amount of Medicare tax from Form 943, line 5 . . . . . . . . . . . . . . . . . . . . . . . . .  
Employer share of Medicare tax. Multiply line 1a by 50% (0.50) . . . . . . . . . . . . . . . . .  
Enter the amount from Form 8974, line 16, for this year . . . . . . . . . . . . . . . . . . . . . . . . .  
Employer share of Medicare tax remaining. Subtract line 1c from line 1b . . . . . . . . . .  
1a  
1b  
1d  
1c  
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 (Form 943, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2a(i)  
Qualified sick leave wages included on Form 943, line 22, that were not included as wages  
reported on Form 943, lines 2 and 4, 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, that were not included as wages  
reported on Form 943, line 2, 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 (Form 943, line 23) . . . . . . . . . . . . . . . . . . 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 (Form 943,  
line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 (Form 943, line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
2g(i)  
Qualified family leave wages included on Form 943, line 25, that were not included as  
wages reported on Form 943, lines 2 and 4, 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, that were not included as  
2g(ii)  
wages reported on Form 943, line 2, because the qualified family leave 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 (Form 943, line 26) . . . . . . . . . . . . . . 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 (Form 943,  
line 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2n  
2o  
2p  
Credit for qualified sick and family leave wages after adjusting for other credits.  
Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2o  
2p  
2q  
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 1d or  
line 2o. Enter this amount on Form 943, line 12d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2q  
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 2p from line 2o  
and enter this amount on Form 943, line 14f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
-20-  
Instructions for Form 943 (2023)