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Форма 943-А Інструкція

Інструкція по формуванню 943-А, рекорду Федеральної податкової відповідальності

Рев. Грудень 2023

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  • Форма 943-А - Аграрний рекорд Федеральної податкової відповідальності
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 943-A  
(Rev. December 2023)  
Use with the December 2020 revision of Form 943-A  
Agricultural Employer's Record of Federal Tax Liability  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
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  
Future Developments  
For the latest information about developments related to  
Form 943-A and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
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  
What’s New  
Qualified small business payroll tax credit for in-  
creasing research activities. For tax years beginning  
before January 1, 2023, a qualified small business may  
elect to claim up to $250,000 of its credit for increasing  
research activities as a payroll tax credit. The Inflation  
Reduction Act of 2022 (the IRA) increases the election  
amount to $500,000 for tax years beginning after  
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  
last quarter in which most employers may have been  
eligible to claim the COBRA premium assistance credit.  
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.  
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 year. The amount from  
Form 8974, line 12 or, if applicable, line 17, is reported on  
Form 943, line 12a. For more information about the payroll  
tax credit, see the Instructions for Form 8974 and go to  
Reminders  
Adjusting tax liability for nonrefundable credits  
claimed on Form 943, lines 12a, 12b, and 12d. See  
instructions on how to report on Form 943-A adjustments  
to your tax liabilities for the qualified small business payroll  
tax credit for increasing research activities; 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; and 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.  
Reporting prior period adjustments. Prior period  
adjustments are reported on Form 943-X, Adjusted  
Employer's Annual Federal Tax Return for Agricultural  
Employees or Claim for Refund, and aren’t taken into  
account when figuring the tax liability for the current year.  
When you file Form 943-A with your Form 943,  
Employer's Annual Federal Tax Return for Agricultural  
Employees, don’t change your current year tax liability by  
adjustments reported on any Form 943-X.  
Amended Form 943-A. If you have been assessed a  
failure-to-deposit (FTD) penalty, you may be able to file an  
amended Form 943-A. See Correcting Previously  
Adjusting tax liability for the nonrefundable portion  
of the COBRA premium assistance credit. The  
instructions for adjusting tax liability for the nonrefundable  
portion of the COBRA premium assistance credit reported  
on Form 943, line 12e, have been deleted 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.  
Sep 13, 2023  
Cat. No. 74487J  
When Must You File?  
General Instructions  
Form 943-A is filed with Form 943. Therefore, the due date  
Purpose of Form 943-A  
of Form 943-A is the same as the due date for the  
applicable Form 943. See the Instructions for Form 943 for  
due dates. In some situations, Form 943-A may be filed  
with Form 943-X. See Form 943-X, later, for details.  
These instructions tell you about Form 943-A. Use Form  
943-A to report your tax liability if you're a semiweekly  
schedule depositor. To determine if you're a semiweekly  
schedule depositor, see section 7 of Pub. 51, Agricultural  
Employer's Tax Guide.  
On Form 943-A, list your tax liability for each day. Your  
tax liability is based on the dates wages were paid. Your  
liability includes:  
Specific Instructions  
Completing Form 943-A  
Enter Your Business Information  
Carefully enter your employer identification number (EIN)  
and name at the top of the form. Make sure that they  
exactly match the name of your business and the EIN that  
the IRS assigned to your business and also agree with the  
name and EIN shown on the attached Form 943 or Form  
943-X.  
The federal income tax you withheld from your  
employees' pay, and  
Both the employer and employee share of social  
security and Medicare taxes.  
Don’t use Form 943-A to show federal tax deposits.  
The IRS gets deposit data from electronic funds transfers.  
Don't report taxes on wages paid to nonfarm workers  
on this form. Taxes on wages paid to nonfarm workers are  
reported on Form 941/941-SS, Employer’s QUARTERLY  
Federal Tax Return; or Form 944, Employer’s ANNUAL  
Federal Tax Return. Don't attach Form 943-A to your Form  
941/941-SS or Form 944. Instead, use Schedule B (Form  
941) or Form 945-A, Annual Record of Federal Tax  
Liability (with Form 944).  
Calendar Year  
Enter the calendar year of the Form 943 or Form 943-X to  
which Form 943-A is attached.  
Enter Your Tax Liability by Month  
Enter your tax liabilities in the spaces that correspond to  
the dates you paid wages to your employees, not the date  
payroll liabilities were accrued or deposits were made.  
The total tax liability for the year (line M) must equal total  
taxes after adjustments and nonrefundable credits on  
Form 943 (line 13). Enter the monthly totals on lines A, B,  
C, D, E, F, G, H, I, J, K, and L. Enter the total for the year  
on line M.  
The IRS uses Form 943-A to determine if you’ve  
deposited your Form 943 tax liabilities on time. If  
!
CAUTION  
you're a semiweekly schedule depositor and you  
don’t properly complete and file your Form 943-A with  
Form 943, the IRS may propose an “averaged” FTD  
penalty. See Deposit Penalties in section 7 of Pub. 51 for  
more information.  
For example, if your payroll period ended on December  
31, 2022, and you paid the wages for that period on  
January 6, 2023, you would:  
Who Must File?  
Go to January on Form 943-A filed with your 2023 Form  
943, and  
File Form 943-A if you’re a semiweekly schedule  
depositor. Monthly schedule depositors who accumulate  
$100,000 or more of tax liability on any day of a calendar  
month become semiweekly schedule depositors on the  
next day and remain so for at least the remainder of the  
year and for the next year, and must also complete and file  
Form 943-A for the entire year. The $100,000 tax liability  
threshold requiring a next-day deposit is determined  
before you consider any reduction of your liability for  
nonrefundable credits. For more information, including an  
example, see frequently asked question 17 at IRS.gov/  
ETD.  
Enter your tax liability on line 6 because line 6  
represents the sixth day of the month.  
Make sure you have checked the appropriate box  
above line 17 of Form 943 to show that you're a  
TIP  
semiweekly schedule depositor.  
Example 1. Fir Co. is a semiweekly schedule  
depositor. Fir Co. accumulated a federal tax liability of  
$3,000 on its January 11 and January 25 paydays. In the  
January column, Fir Co. must enter $3,000 on lines 11  
and 25.  
Example 2. Cedar Co. is a semiweekly schedule  
depositor that paid wages in October, November, and  
December on the last day of the month. On December 25,  
2023, Cedar Co. also paid its employees year-end  
bonuses (subject to employment taxes). Because Cedar  
Co. is a semiweekly schedule depositor, it must record  
employment tax liabilities on Form 943-A.  
The deposit rules, including the $100,000 Next-Day  
Deposit Rule, are explained in section 7 of Pub. 51 and in  
the Instructions for Form 943.  
Don't complete Form 943-A if your net tax liability  
for the year (Form 943, line 13) is less than  
!
CAUTION  
$2,500. Don't file this form if you're a monthly  
schedule depositor unless you accumulated a tax liability  
of $100,000 during any month of the year.  
If you use Form 943-A, don’t complete Form 943,  
line 17.  
TIP  
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Instructions for Form 943-A (Rev. 12-2023)  
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 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.  
Month  
October  
November  
December  
December  
Lines for dates wages were paid  
line 31 (payday, last day of the month)  
line 30 (payday, last day of the month)  
line 25 (bonus paid December 25, 2023)  
line 31 (payday, last day of the month)  
Example 3. Elm Co. is a new business and monthly  
schedule depositor for 2023. Elm Co. pays wages every  
Friday. Elm Co. incurred a $2,000 employment tax liability  
on October 6, 2023. Elm Co. incurred a $110,000 tax  
liability on October 13, 2023, and on every subsequent  
Friday during 2023. Under the deposit rules, employers  
become semiweekly schedule depositors on the day after  
any day they accumulate $100,000 or more of tax liability  
in a deposit period.  
Because Elm Co. had an accumulated tax liability of  
$112,000 on October 13, 2023, it became a semiweekly  
schedule depositor on October 14, 2023, and must  
complete Form 943-A and file it with Form 943. No entries  
should be made on Form 943, line 17, even though Elm  
Co. was a monthly schedule depositor until October 14,  
2023.  
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  
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  
Month  
Lines for dates wages were paid  
line 6  
lines 13, 20, and 27  
lines 3, 10, 17, and 24  
lines 1, 8, 15, 22, and 29  
Amount to report  
$2,000  
$110,000  
$110,000  
$110,000  
October  
October  
November  
December  
employer share of social security tax and employer share  
of Medicare tax paid on wages paid in that quarter. For  
more information about the payroll tax credit, go to  
Your total liability for the year must equal line 13  
on Form 943; therefore, don't reduce your total  
liability reported on Form 943-A by the refundable  
!
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. 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  
CAUTION  
portion of the credit for qualified sick and family leave  
wages. See the Instructions for Form 943 for more  
information.  
Adjusting Tax Liability for Nonrefundable  
Credits Claimed on Form 943, Lines 12a, 12b,  
and 12d  
Semiweekly schedule depositors must account for  
nonrefundable credits claimed on Form 943, lines 12a,  
12b, and 12d, when reporting their tax liabilities on Form  
943-A. The total tax liability for the year must equal the  
amount reported on Form 943, line 13. Failure to account  
for the nonrefundable credits on Form 943-A may cause  
Form 943-A to report more than the total tax liability  
reported on Form 943, line 13. Don't reduce your daily tax  
liability reported on Form 943-A below zero.  
Qualified small business payroll tax credit for in-  
creasing 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 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  
Instructions for Form 943-A (Rev. 12-2023)  
-3-  
 
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 (Form 943, 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  
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 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 in 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 for the year is  
claimed on Form 943, line 14f, as a refundable credit. The  
refundable portion of the credit doesn't reduce the liability  
reported on Form 943-A. For more information about the  
credit for qualified sick and family leave wages, go to  
You may reduce your deposits by the amount of  
the nonrefundable and refundable portions of the  
credit for qualified sick and family leave wages.  
TIP  
For more information on reducing deposits, see Notice  
2020-22, 2020-17 I.R.B. 664, available at IRS.gov/irb/  
2020-17_IRB#NOT-2020-22; and Notice 2021-24,  
2021-18 I.R.B. 1122, available at IRS.gov/irb/  
organizations. In completing 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 in 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, 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 for the year is  
claimed on Form 943, line 14d, as a refundable credit. The  
refundable portion of the credit doesn’t reduce the liability  
reported on Form 943-A. For more information about the  
credit for qualified sick and family leave wages, go to  
Correcting Previously Reported Tax Liability  
Semiweekly schedule depositors. If you’ve been  
assessed an FTD penalty and you made an error on Form  
943-A and the correction won’t change the total liability for  
the year you reported on Form 943-A, you may be able to  
reduce your penalty by filing an amended Form 943-A.  
Example. You reported a liability of $3,000 on January  
1. However, the liability was actually for March. Prepare an  
amended Form 943-A showing the $3,000 liability on  
March 1. Also, you must enter the liabilities previously  
reported for the year that didn’t change. Write “Amended”  
at the top of Form 943-A. The IRS will refigure the penalty  
and notify you of any change in the penalty.  
Monthly schedule depositors. You can file Form 943-A  
if you have been assessed an FTD penalty and you made  
an error on the monthly tax liability section of Form 943.  
When completing Form 943-A for this situation, only enter  
the monthly totals. The daily entries aren't required.  
Where to file. File your amended Form 943-A or, for  
monthly schedule depositors, your original Form 943-A at  
the address provided in the penalty notice you received. If  
you're filing an amended Form 943-A, you don't have to  
submit your original Form 943-A.  
Example. Maple Co. is a semiweekly schedule  
depositor that pays employees every Friday. Maple Co.  
had pay dates every Friday of 2023 starting 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 $10,000. On Form  
943-A, Maple Co. will use the $10,000 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  
$10,000 is used.  
Form 943-X  
Nonrefundable portion of credit for qualified sick and  
family leave wages for leave taken after March 31,  
2021, and before October 1, 2021 (Form 943,  
You may need to file an amended Form 943-A with Form  
943-X to avoid or reduce an FTD penalty.  
line 12d). The nonrefundable portion of the credit for  
qualified sick and family leave wages paid in 2023 for  
-4-  
Instructions for Form 943-A (Rev. 12-2023)  
   
Revenue laws of the United States. You’re required to give  
us the 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.  
Tax decrease. If you're filing Form 943-X, you can file an  
amended Form 943-A with Form 943-X if both of the  
following apply.  
1. You have a tax decrease.  
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  
2. You were assessed an FTD penalty.  
File your amended Form 943-A with Form 943-X. The total  
liability reported on your amended Form 943-A must equal  
the corrected amount of tax reported on Form 943-X. If  
your penalty is decreased, the IRS will include the penalty  
decrease with your tax decrease.  
Tax increase—Form 943-X filed timely. If you're filing a  
timely Form 943-X showing a tax increase, don't file an  
amended Form 943-A, unless you were assessed an FTD  
penalty caused by an incorrect, incomplete, or missing  
Form 943-A. If you're filing an amended Form 943-A, don't  
include the tax increase reported on Form 943-X.  
Tax increase—Form 943-X filed late. If you owe tax and  
are filing a late Form 943-X, that is, after the due date of  
the Form 943 for the year in which you discovered the  
error, you must file an amended Form 943-A with Form  
943-X. Otherwise, the IRS may assess an “averaged” FTD  
penalty.  
The total tax reported on line M of the amended Form  
943-A must match the corrected tax (Form 943, line 13,  
combined with any correction reported on Form 943-X,  
line 20) for the year, less any previous abatements and  
interest-free tax assessments.  
confidential, as required by Code section 6103.  
The time needed to complete and file Form 943-A will  
vary depending on individual circumstances. The  
estimated average time is:  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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6 hr., 42 min.  
6 min.  
16 min.  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making Form  
943-A 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  
Form 943-A to this address. Instead, see Where Should  
You File? in the Form 943 instructions.  
Paperwork Reduction Act Notice. We ask for the  
information on Form 943-A to carry out the Internal  
Instructions for Form 943-A (Rev. 12-2023)  
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