फॉर्म 943 निर्देश
फॉर्म 943 के लिए निर्देश, कृषि कर्मचारियों के लिए नियोक्ता का वार्षिक संघीय कर रिटर्न
Rev. 2023
संबंधित प्रपत्र
- फॉर्म 943 - कृषि कर्मचारियों के लिए नियोक्ता का वार्षिक संघीय कर वापसी
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
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,
Worksheet 2. Credit for Qualified Sick and Family
Leave Wages Paid in 2023 for Leave Taken
After March 31, 2021, and Before October 1,
Future Developments
For the latest information about developments related to
Form 943 and its instructions, such as legislation enacted
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,
line 14f, later.
Registration System. For more information or to apply to
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
reporting agent, go to IRS.gov/OutsourcingPayrollDuties
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
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
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
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).
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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.
IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Forms
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
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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
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
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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
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
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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.
Instructions for Form 943 (2023)
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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
partner with the National Center for Missing & Exploited
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.
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information. A fee may be charged to file electronically.
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the numbers provided under Federal tax deposits must be
made by electronic funds transfer (EFT), earlier.
For electronic filing of Forms W-2, Wage and Tax
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General Instructions
Purpose of Form 943
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/
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
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
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
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.
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
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1040-SR, or
Include the wages with your farm employees' wages on
Disregarded entities and qualified subchapter S sub-
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sidiaries (QSubs). Eligible single-owner disregarded
Form 943.
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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
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
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
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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
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
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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)
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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
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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).
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Otherwise, use parentheses.
Staple multiple sheets in the upper left corner when
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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
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
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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
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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
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
adjust your tax liabilities reported on line 17 or Form 943-A
for nonrefundable credits.
used to file your employment tax return in prior
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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
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CAUTION
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
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
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
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
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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
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
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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.
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
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
on qualified sick leave wages, including the portion above
the social security wage base.
For more information about qualified sick and family
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
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
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.
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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
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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
credit for qualified sick and family leave wages consists of
the qualified sick leave wages, the qualified family leave
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
•
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
the ARP, and/or provide paid family leave to employees
that otherwise meets the requirements under the
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
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
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
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
the ARP, and/or provide paid family leave to employees
that otherwise meets the requirements under the
for leave taken after March 31, 2021, and before October
1, 2021. Enter the refundable portion of the credit for
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
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
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
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
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
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021. This
Line 19. Qualified Health Plan Expenses
Allocable to Qualified Family Leave Wages for
Leave Taken After March 31, 2020, and Before
April 1, 2021
qualified family leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021. This
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).
information about qualified sick leave wages for leave
taken after March 31, 2021, and before October 1, 2021.
line 2a.
Line 23. Qualified Health Plan Expenses
Allocable to Qualified Sick Leave Wages
Reported on Line 22
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
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
apprenticeship program contributions allocable to
-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
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
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)–
information about qualified family leave wages for leave
taken after March 31, 2021, and before October 1, 2021.
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
qualified family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
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
apprenticeship program contributions allocable to
qualified family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
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
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
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
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
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
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)