Modulo 943 Istruzioni per il programma R
Istruzioni per la pianificazione R (Form 943), Allocation Schedule for Aggregate Form 943 Filers
Rev. dicembre 2023
Moduli correlati
- Modulo 943 (Schedule R) - Programma di allocazione per Aggregate Form 943 Filers
Department of the Treasury
Internal Revenue Service
Instructions for Schedule R
(Form 943)
(Rev. December 2023)
Allocation Schedule for Aggregate Form 943 Filers
Section references are to the Internal Revenue Code
unless otherwise noted.
organization (CPEO); (d) a client who enters into a service
agreement described under Regulations section
31.3504-2(b)(2) with a non-certified professional employer
organization (PEO); or (e) a third party paying qualified
sick leave wages as an agent for the employer under
Regulations section 32.1(e)(3). If you have more than five
clients, complete as many Continuation Sheets as
necessary. Attach Schedule R, including any Continuation
Sheets, to your aggregate Form 943.
Future Developments
For the latest information about developments related to
Schedule R and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Who Must File?
What’s New
Agents approved by the IRS under section 3504 and
CPEOs must complete Schedule R each time they file an
aggregate Form 943. To request approval to act as an
agent for an employer under section 3504, the agent must
file Form 2678 with the IRS. Form 2678 must be previously
filed and approved by the IRS before filing Schedule R. To
become a CPEO, the organization must apply through the
IRS Online Registration System. Go to the IRS website at
IRS.gov/CPEO for more information. Other third-party
payers that file aggregate Forms 943, such as
These instructions were updated for changes made to the
2023 revision of the Form 943. The lines related to the
COBRA premium assistance credit on Form 943 have
been “Reserved for future use” 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. The Schedule R columns for reporting
amounts related to the COBRA premium assistance credit
from Form 943 have been repurposed. Columns l, r, t, and
x, which were “Reserved for future use” on the 2022
revision of Schedule R, have also been repurposed. Don't
file an earlier revision of Schedule R with Form 943 for any
year beginning after 2022.
non-certified PEOs, must complete and file Schedule R if
they have clients that are claiming the qualified small
business payroll tax credit for increasing research
activities or the credit for qualified sick and family leave
wages. Third-party payers other than agents approved by
the IRS under section 3504 and CPEOs need to include
client-by-client amounts only for those clients claiming one
or more of these credits. Amounts for clients not claiming
any of these credits are included on Schedule R, page 1,
line 8.
Under some rare circumstances, it may be possible for a
premium payee to become entitled to the COBRA
premium assistance credit after the first quarter of 2022.
However, in those cases, the credit must be claimed on a
Form 943-X, Adjusted Employer's Annual Federal Tax
Return for Agricultural Employees or Claim for Refund. We
have repurposed column y on the Schedule R to report
the lines related to the COBRA premium assistance credit
on Form 943-X. We have added a checkbox at the top of
the Schedule R to tell us which form your Schedule R is
attached to. For more information, see the Instructions for
Form 943 and the Instructions for Form 943-X. If you're
filing Form 943-X to claim the COBRA premium
Generally, the common-law employer of the individuals
that are paid qualified sick or family leave wages is entitled
to the credit for qualified sick and family leave wages,
regardless of whether they use a third-party payer. The
third-party payer isn't entitled to the credits with respect to
the wages and taxes it remits on behalf of clients
(regardless of whether the third party is considered an
"employer" for other purposes).
assistance credit on behalf of any clients, you must file the
2023 revision of Schedule R with Form 943-X.
When Must You File?
If you’re an aggregate Form 943 filer, file Schedule R with
your aggregate Form 943 every year. Agents and
non-certified PEOs may file Form 943 and Schedule R
electronically or by paper submission. CPEOs must
generally file Form 943 and Schedule R 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/2023-13_IRB#REV-
General Instructions
Purpose of Schedule R
Use Schedule R to allocate certain aggregate information
reported on Form 943 to each client. For purposes of
Schedule R, the term “client” means (a) an “employer or
payer” identified on the Form 2678, Employer/Payer
Appointment of Agent; (b) a customer who enters into a
contract that meets the requirements under section
7705(e)(2); (c) a client who enters into a service
agreement described under Regulations section
31.3504-2(b)(2) with a certified professional employer
Oct 18, 2023
Cat. No. 74489F
2021, allocated to the listed client EIN from Form 943,
line 2b.
Specific Instructions
Completing Schedule R
Enter Your Business Information
Carefully enter your employer identification number (EIN)
and the name of your business at the top of the schedule.
Make sure they exactly match the EIN and name shown
on the attached Form 943. Check one of the "Type of filer"
boxes to tell us if you're a section 3504 agent, a CPEO, or
any other type of third party (for example, a non-certified
PEO).
Column g. Wages subject to Medicare tax allocated to
the listed client EIN from Form 943, line 4.
Column h. Wages subject to Additional Medicare Tax
withholding allocated to the listed client EIN from Form
943, line 6.
Column i. Federal income tax withheld allocated to the
listed client EIN from Form 943, line 8.
Column j. Qualified small business payroll tax credit for
increasing research activities allocated to the listed client
EIN from Form 943, line 12a. You must attach a separate
Form 8974 for each client claiming this credit.
Calendar Year
Calendar year "2023" has been prepopulated on the
December 2023 revision of Schedule R. Don't use the
December 2023 revision of Schedule R for any year
before 2023.
Column k. Nonrefundable portion of credit for qualified
sick and family leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021, allocated
to the listed client EIN from Form 943, line 12b.
Column l. Nonrefundable portion of credit for qualified
sick and family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021,
allocated to the listed client EIN from Form 943, line 12d.
Column m. Total taxes after adjustments and
nonrefundable credits allocated to the listed client EIN
from Form 943, line 13.
Column n. Total deposits for the year, including
overpayment applied from a prior year and overpayments
applied from Form 943-X or Form 943-X (PR) filed in the
current year, allocated to the listed client EIN from Form
943, line 14a. Include any payment made with the return
allocated to the listed client EIN.
Column o. Refundable portion of credit for qualified sick
and family leave wages paid in 2023 for leave taken after
March 31, 2020, and before April 1, 2021, allocated to the
listed client EIN from Form 943, line 14d.
Column p. Refundable portion of credit for qualified sick
and family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021, allocated to
the listed client EIN from Form 943, line 14f.
Column q. Qualified health plan expenses allocable to
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021, allocated
to the listed client EIN from Form 943, line 18.
Column r. Qualified health plan expenses allocable to
qualified family leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021, allocated
to the listed client EIN from Form 943, line 19.
Column s. Qualified sick leave wages paid in 2023 for
leave taken after March 31, 2021, and before October 1,
2021, allocated to the listed client EIN from Form 943,
line 22.
Form Checkboxes
Under Report for calendar year at the top of the
Schedule R, check the appropriate box for the form which
your Schedule R is attached to. Check only one box.
Client and Employee Information
On Schedule R, including any Continuation Sheets, you
must report the following for each client.
Note. When entering amounts over 999.99 on
Schedule R, don't enter commas.
Column a. The client’s EIN.
Column b (CPEO Use Only). Enter a code to report the
type of wages and other compensation paid to the
individual(s) performing services for the client. If you paid
more than one type of wages or other compensation, you
must use more than one line to report for that client and
enter the applicable code for each line. The following four
codes are the only entries that can be made in column b.
A: Wages and other compensation paid under section
•
3511(a).
B: Wages and other compensation paid under section
•
3511(c).
C: Wages and other compensation not reported under
•
code A or code B paid as a payor under a service
agreement described in Regulations section 31.3504-2(b)
(2).
D: Wages and other compensation paid as an agent
•
under Regulations section 31.3504-1.
Column c. Number of agricultural employees employed
in the pay period that includes March 12 for the listed
client from Form 943, line 1.
Column d. Wages subject to social security tax allocated
to the listed client EIN from Form 943, line 2.
Column t. Qualified health plan expenses allocable to
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021,
allocated to the listed client EIN from Form 943, line 23.
Column e. Qualified sick leave wages paid in 2023 for
leave taken after March 31, 2020, and before April 1,
2021, allocated to the listed client EIN from Form 943,
line 2a.
Column u. Amounts under certain collectively bargained
agreements allocable to qualified sick leave wages paid in
2023 for leave taken after March 31, 2021, and before
Column f. Qualified family leave wages paid in 2023 for
leave taken after March 31, 2020, and before April 1,
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Instructions for Schedule R (Form 943) (Rev. 12-2023)
October 1, 2021, allocated to the listed client EIN from
Form 943, line 24.
Column v. Qualified family leave wages paid in 2023 for
leave taken after March 31, 2021, and before October 1,
2021, allocated to the listed client EIN from Form 943,
line 25.
Column w. Qualified health plan expenses allocable to
qualified family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021,
allocated to the listed client EIN from Form 943, line 26.
Column x. Amounts under certain collectively bargained
agreements allocable to qualified family leave wages paid
in 2023 for leave taken after March 31, 2021, and before
October 1, 2021, allocated to the listed client EIN from
Form 943, line 27.
Line 7. Enter the combined subtotal from line 9 of all
Continuation Sheets for Schedule R for column c through
column x.
Line 8. Enter Form 943 amounts for your employees for
column c through column x. Non-certified PEOs and
third-party payers of sick pay as agents for the employer
must consolidate and include on line 8 any amounts for
clients that aren't reported individually on Schedule R.
Line 9. Enter the totals of lines 6, 7, and 8 for column c
through column x. The totals on line 9 must match the
totals on the aggregate Form 943. If the totals don't match,
there is an error that must be corrected before filing Form
943 and Schedule R.
Continuation Sheet for Schedule R (Form 943)
Columns a through y. See the instructions under
Column y. Use column y only if filing Form 943-X with
Schedule R. Total COBRA premium assistance credit,
nonrefundable and refundable portions, allocated to the
listed client EIN from Form 943-X, lines 15c and 24c,
column 1.
Completing Schedule R, earlier.
Line 9. Enter the subtotals for clients from lines 1 through
8 for column c through column x.
Line 6. Enter the subtotals for clients for column c
through column x.
Paperwork Reduction Act Notice
We ask for the information on Schedule R to carry out the
Internal Revenue laws of the United States. You’re
required to give us this information. We need it to ensure
that you’re complying with these laws and to allow us to
figure and collect the right amount of tax.
Recordkeeping .
Learning about the law or the form.
Preparing and sending the form to the IRS
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20 hr., 34 min.
12 min.
32 min.
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
material in the administration of any Internal Revenue law.
Generally, tax returns and return information are
If you have comments concerning the accuracy of
these time estimates or suggestions for making
Schedule R simpler, we would be happy to hear from you.
FormComments. Or you can send your comments to
Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Don't send Schedule R to this
address. Instead, see Where Should You File? in the
Instructions for Form 943.
confidential, as required by Code section 6103.
The time needed to complete and file Schedule R will
vary depending on individual circumstances. The
estimated average time is:
Instructions for Schedule R (Form 943) (Rev. 12-2023)
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