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Modulo 943 Istruzioni per il programma R

Istruzioni per la pianificazione R (Form 943), Allocation Schedule for Aggregate Form 943 Filers

Rev. dicembre 2023

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Scaricamento
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,  
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.  
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.  
You can send us comments from IRS.gov/  
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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