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Форма 943-X Інструкція

Інструкції щодо форм 943-X, регульований Щорічний Федеральний податковий повернення роботодавців, або для повернення коштів

Рев. 2024

Пов'язані форми

  • Форма 943-X - Регульований Щорічний Федеральний податковий повернення роботодавців або Claim для повернення коштів
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 943-X  
(Rev. February 2024)  
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or  
Claim for Refund  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Contents  
the Instructions for Form 943. For example, these  
instructions don't discuss who is eligible to claim the credit  
for qualified sick and family leave wages, the employee  
retention credit, or the COBRA premium assistance credit.  
The current Instructions for Form 943 are available at  
IRS.gov/Form943. If you need a prior revision of the  
Instructions for Form 943, select the link for “All Revisions  
for Form 943” under “Other Items You May Find Useful.”  
Page  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
General Instructions: Understanding Form 943-X . . . . 4  
What Is the Purpose of Form 943-X? . . . . . . . . . . 4  
Where Can You Get Help? . . . . . . . . . . . . . . . . . . 5  
When Should You File Form 943-X? . . . . . . . . . . . 5  
Is There a Deadline for Filing Form 943-X? . . . . . . 6  
Where Should You File Form 943-X? . . . . . . . . . . 6  
How Should You Complete Form 943-X? . . . . . . . 6  
Overview of the Process . . . . . . . . . . . . . . . . . . . 7  
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Part 1: Select ONLY One Process . . . . . . . . . . . . 8  
Part 2: Complete the Certifications . . . . . . . . . . . . 8  
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  
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.  
Part 3: Enter the Corrections for the Calendar  
Year You’re Correcting . . . . . . . . . . . . . . . . . . 10  
Part 4: Explain Your Corrections for the  
Calendar Year You’re Correcting . . . . . . . . . . . 24  
Part 5: Sign Here . . . . . . . . . . . . . . . . . . . . . . . 25  
Worksheet 1. Adjusted Credit for Qualified Sick and  
Family Leave Wages for Leave Taken After  
March 31, 2020, and Before April 1, 2021 . . . . . . 26  
Worksheet 2. Adjusted Employee Retention Credit  
for Qualified Wages Paid After March 12, 2020,  
and Before January 1, 2021, for a 2020 Form  
943, or Qualified Wages Paid After December  
31, 2020, and Before July 1, 2021, for a 2021  
Form 943 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27  
For quarters beginning before January 1, 2023, the  
payroll tax credit can be used only against the employer  
share of social security tax for the quarter and any  
remaining credit is carried forward to the next quarter.  
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. Corrections to this  
credit are made on Form 943-X, line 13. If you make a  
correction to Form 943-X, line 13, you must attach a  
corrected Form 8974. For more information, see the  
Instructions for Form 8974 and go to IRS.gov/  
Worksheet 3. Adjusted Credit for Qualified Sick and  
Family Leave Wages for Leave Taken After  
March 31, 2021, and Before October 1, 2021 . . . 28  
Worksheet 4. Adjusted Employee Retention Credit  
for Qualified Wages Paid After June 30, 2021,  
and Before January 1, 2022 . . . . . . . . . . . . . . . . 29  
Worksheet 5. Adjusted COBRA Premium  
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . . 30  
How Can You Get Forms, Instructions, and  
Publications From the IRS? . . . . . . . . . . . . . . . . 30  
Future Developments  
For the latest information about developments related to  
Form 943-X and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
If you claimed the credit for qualified sick and  
family leave wages for leave taken after March 31,  
!
CAUTION  
2020, and before April 1, 2021, and you make any  
Before you proceed with these instructions and  
corrections on Form 943-X to amounts used to figure this  
credit, you'll need to refigure the amount of this credit  
using Worksheet 1. You'll also use this worksheet to figure  
this credit if you’re claiming it for the first time on Form  
completing Form 943-X, you'll need a copy of the  
Instructions for Form 943 because these  
TIP  
instructions don't repeat all of the information included in  
Feb 5, 2024  
Cat. No. 20333Q  
   
943-X. If you claimed the credit for qualified sick and  
family leave wages for leave taken after March 31, 2021,  
and before October 1, 2021, and you make any  
on Form 943-X, lines 15b, 24b, 31, 32, 33, 34, 35, and 36,  
respectively.  
The COVID-19 related employee retention credit has  
expired. The employee retention credit enacted under  
the Coronavirus Aid, Relief, and Economic Security  
(CARES) Act and amended and extended by the Taxpayer  
Certainty and Disaster Tax Relief Act of 2020 was limited  
to qualified wages paid after March 12, 2020, and before  
July 1, 2021. The employee retention credit under section  
3134 of the Internal Revenue Code, as enacted by the  
ARP and amended by the Infrastructure Investment and  
Jobs Act, was limited to qualified wages paid after June  
30, 2021, and before October 1, 2021, unless the  
employer was a recovery startup business. An employer  
that was a recovery startup business could also claim the  
employee retention credit for qualified wages paid after  
September 30, 2021, and before January 1, 2022. For  
more information about the employee retention credit,  
including an eligibility checklist, frequently asked  
questions, information on identifying employee retention  
credit scam promotions, and directions on how to  
withdraw a previously filed claim for the employee  
retention credit, go to IRS.gov/ERC.  
Corrections to amounts reported on Form 943, lines  
12c, 14e, 20, and 21, for the employee retention credit are  
reported on Form 943-X, lines 15a, 24a, 28, and 29,  
respectively. However, how you figure the employee  
retention credit for qualified wages paid after March 12,  
2020, and before July 1, 2021, is different from how you  
figure the credit for qualified wages paid after June 30,  
2021, and before January 1, 2022. For corrections to  
qualified wages paid after June 30, 2021, you may need to  
complete line 37 to tell us if you're eligible for the  
employee retention credit solely because your business is  
a recovery startup business. For corrections to qualified  
wages paid after September 30, 2021, you may need to  
complete line 38 to tell us if you’re eligible for the  
employee retention credit solely because your business is  
a recovery startup business.  
Credit for COBRA premium assistance payments is  
limited to periods of coverage beginning on or after  
April 1, 2021, through periods of coverage beginning  
on or before September 30, 2021. Section 9501 of the  
ARP provides for COBRA premium assistance in the form  
of a full reduction in the premium otherwise payable by  
certain individuals and their families who elect 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  
elects coverage. Therefore, other than in rare  
corrections on Form 943-X to amounts used to figure this  
credit, you'll need to refigure the amount of this credit  
using Worksheet 3. You'll also use this worksheet to figure  
this credit if you’re claiming it for the first time on Form  
943-X. If you claimed the employee retention credit for  
wages paid after March 12, 2020, and before July 1, 2021,  
and you make any corrections on Form 943-X to amounts  
used to figure this credit, you'll need to refigure the  
amount of this credit using Worksheet 2. You'll also use  
this worksheet to figure this credit if you’re claiming it for  
the first time on Form 943-X. If you claimed the employee  
retention credit for wages paid after June 30, 2021, and  
before January 1, 2022, and you make any corrections on  
Form 943-X to amounts used to figure this credit, you'll  
need to refigure the amount of this credit using Worksheet  
4. You'll also use this worksheet to figure this credit if  
you’re claiming it for the first time on Form 943-X. If you  
claimed the COBRA premium assistance credit and you  
make any corrections on Form 943-X to amounts used to  
figure this credit, you'll need to refigure the amount of this  
credit using Worksheet 5. You'll also use this worksheet to  
figure this credit if you’re claiming it for the first time on  
Form 943-X.  
Reminders  
If a line on Form 943-X doesn't apply to you, leave  
it blank. If you're correcting a year before 2020,  
you must leave blank lines 7, 8, 14, 15a, 21, 22,  
TIP  
23, 24a, 26, 27, 28, 29, and 30. If you're correcting a year  
before 2021, you must leave blank lines 15b, 15c, 15d,  
24b, 24c, 31, 32, 33, 34, 35, 36, 37, and 38. If you're  
correcting a year after 2021, you must leave blank lines  
15a, 24a, 28, 29, 37, and 38.  
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. 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, is 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 American Rescue Plan Act of  
2021 (the ARP), is for leave taken after March 31, 2021,  
and before October 1, 2021. For more information about  
the credit for qualified sick and family leave wages, go to  
Corrections to amounts reported on Form 943, lines 2a,  
2b, 12b, 14d, 18, and 19, for the credit for qualified sick  
and family leave wages for leave taken after March 31,  
2020, and before April 1, 2021, are reported on Form  
943-X, lines 7, 8, 14, 23, 26, and 27, respectively.  
Corrections to amounts reported on Form 943, lines  
12d, 14f, 22, 23, 24, 25, 26, and 27, for the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, are reported  
circumstances, due to the COBRA notice and election  
period requirements (generally, employers have 60 days  
to provide notice and assistance eligible individuals have  
60 days to elect coverage), January 2022 was generally  
the end of the period in which an assistance eligible  
individual would have elected coverage. Under some rare  
circumstances, it may be possible for a premium payee to  
2
Instructions for Form 943-X (Rev. 2-2024)  
   
become entitled to the COBRA premium assistance credit  
after January 2022. In these rare instances, the credit is  
still claimed on Form 943 filed for 2022 and an  
adjustment, if needed, can be made on Form 943-X for  
2022. Employers eligible to claim the COBRA premium  
assistance credit after 2022 must file Form 943-X to claim  
the credit.  
Only transposition or math errors involving the  
inaccurate reporting of the amount actually  
withheld are administrative errors.  
!
CAUTION  
You can’t file a Form 943-X to correct federal income  
tax withholding for prior years for nonadministrative errors.  
In other words, you can’t correct federal income tax  
actually withheld from an employee in a prior year if you  
discover that you didn’t withhold the right amount. For  
example, you can’t correct federal income tax withheld in  
a prior year because you used the wrong income tax  
withholding table or you didn’t treat a payment correctly as  
taxable or nontaxable. Similarly, if you paid federal income  
tax in a prior year on behalf of your employee rather than  
deducting it from the employee’s pay (which resulted in  
additional wages subject to tax), and in a subsequent year  
you determine that you incorrectly calculated the amount  
of tax, you can’t correct the federal income tax  
For more information on COBRA premium assistance  
payments and the credit, see Notice 2021-31, 2021-23  
I.R.B. 1173, available at IRS.gov/irb/  
2021-23_IRB#NOT-2021-31; and Notice 2021-46,  
2021-33 I.R.B. 303, available at IRS.gov/irb/  
Corrections to amounts reported on Form 943, lines  
12e, 12f, and 14g, for the COBRA premium assistance  
credit are reported on Form 943-X, lines 15c, 15d, and  
24c, respectively.  
withholding. However, you must still make any necessary  
corrections to the amount of wages you reported on Form  
943 and Form W-2, Wage and Tax Statement, for a prior  
year by filing Form 943-X and Form W-2c, Corrected  
Wage and Tax Statement, respectively.  
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. If applicable to the year that you're correcting,  
you'll enter the credit claimed on Form 5884-D on  
Worksheet 1 to figure your credit for qualified sick and  
family leave wages for leave taken before April 1, 2021, or  
Worksheet 2 to figure the employee retention credit for  
wages paid after March 12, 2020, and before July 1, 2021.  
For more information about this credit, go to IRS.gov/  
The amount actually withheld is reflected on  
payroll information or on Form W-2, which can be  
used by the employee to claim a credit for  
TIP  
withholding for individual income tax return purposes.  
Correcting Additional Medicare Tax withholding and  
wages subject to Additional Medicare Tax withhold-  
ing. Wages subject to Additional Medicare Tax  
withholding are reported on Form 943, line 6. Certain  
errors discovered on a previously filed Form 943 are  
corrected on Form 943-X, line 10. However, you can't file a  
Form 943-X to correct the wrong amount of Additional  
Medicare Tax actually withheld from an employee in a  
prior year, including any amount you paid on behalf of your  
employee rather than deducting it from the employee's  
pay (which resulted in additional wages subject to tax).  
See the instructions for line 10, later, for more information  
on the types of errors that can be corrected and how the  
correction is reported on Form 943-X. For more  
information about Additional Medicare Tax withholding,  
see the Instructions for Form 943 or go to IRS.gov/  
You may need to attach Schedule R (Form 943) to  
your Form 943-X. If you were required to file Schedule R  
(Form 943), Allocation Schedule for Aggregate Form 943  
Filers, when you filed Form 943, you must complete  
Schedule R (Form 943) when correcting an aggregate  
Form 943. Schedule R (Form 943) is completed only for  
those clients and customers who have corrections  
reported on Form 943-X. Schedule R (Form 943) is filed  
as an attachment to Form 943-X.  
Employee consents to support a claim for refund.  
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at  
guidance to employers on the requirements for employee  
consents used by an employer to support a claim for  
refund of overcollected social security tax and Medicare  
tax. The revenue procedure clarifies the basic  
requirements for both a request for employee consent and  
for the employee consent, and permits a consent to be  
requested, furnished, and retained in an electronic format  
as an alternative to a paper format. The revenue  
procedure also contains guidance concerning when an  
employer may claim a refund of only the employer share of  
overcollected social security tax and Medicare tax. The  
revenue procedure requires that any request for consent  
include an Additional Medicare Tax notice indicating that  
any claim on the employees’ behalf won’t include a claim  
for overpaid Additional Medicare Tax.  
Correcting federal income tax withheld. Generally,  
you may only correct administrative errors to federal  
income tax withholding (that is, errors in which the amount  
reported on Form 943, line 8, isn't the amount you actually  
withheld from an employee’s wages) and errors for which  
section 3509 rates apply. See section 13 of Pub. 15,  
Employer's Tax Guide, for more information about  
corrections during the calendar year and about  
Approved section 3504 agents and certified  
professional employer organizations (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. Aggregate Forms 943  
are also filed by CPEOs approved by the IRS under  
section 7705. To become a CPEO, the organization must  
administrative errors. See section 2 of Pub. 15 for more  
information about section 3509. If section 3509 rates  
apply, see the instructions for lines 16–19, later.  
Instructions for Form 943-X (Rev. 2-2024)  
3
apply through the IRS Online Registration System at  
IRS.gov/CPEO. CPEOs file Form 8973, Certified  
Professional Employer Organization/Customer Reporting  
Agreement, to notify the IRS that they started or ended a  
service contract with a customer.  
We use the terms “correct” and “corrections” on  
Form 943-X and in these instructions to include  
interest-free adjustments under sections 6205 and  
TIP  
6413 and claims for refund and abatement under sections  
6402, 6414, and 6404. See Rev. Rul. 2009-39 for  
examples of how the interest-free adjustment and claim  
for refund rules apply in 10 different situations. You can  
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/  
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, the credit for qualified sick  
and family leave wages, the employee retention credit,  
and/or the COBRA premium assistance credit, or clients  
deferring the employer or the employee share of social  
security tax. If you're an other third-party payer that didn't  
file Schedule R (Form 943) with Form 943 because you  
didn't meet these requirements, but are now filing Form  
943-X to report these credits or the deferral of the  
employer or the employee share of social security tax for  
your clients, then you must now file Schedule R (Form  
943) and attach it to Form 943-X.  
When you discover an error on a previously filed Form  
943, you must:  
Correct that error using Form 943-X;  
File a separate Form 943-X for each Form 943 that  
you’re correcting; and  
Generally, file Form 943-X separately. Don’t file Form  
943-X with Form 943. However, if you didn't previously file  
Form 943 because you mistakenly treated your employees  
as nonemployees, you may have to file Form 943-X with  
Form 943. See the instructions for line 40, later.  
If you didn’t file a Form 943 for 1 or more years for  
which you should have filed Form 943, don’t use Form  
943-X. Instead, file Form 943 for each of those years.  
Also, see When Should You File Form 943-X, later.  
However, if you didn’t file Form(s) 943 because you  
improperly treated workers as independent contractors or  
nonemployees and are now reclassifying them as  
employees, see the instructions for line 40, later.  
General Instructions:  
Understanding Form 943-X  
What Is the Purpose of Form 943-X?  
Use Form 943-X to correct errors on a previously filed  
Form 943. Use Form 943-X to correct:  
Wages subject to social security tax;  
Unless otherwise specified in these instructions,  
Wages subject to Medicare tax;  
an underreported employment tax credit or social  
security tax deferral should be treated like an  
TIP  
Wages subject to Additional Medicare Tax withholding;  
Federal income tax withheld from wages;  
Deferred amount of the employer share of social  
overreported tax amount. An overreported employment  
tax credit or social security tax deferral should be treated  
like an underreported tax amount. For more information,  
including which process to select on lines 1 and 2, see  
deferral, later.  
security tax;  
Deferred amount of the employee share of social  
security tax;  
Qualified small business payroll tax credit for increasing  
research activities;  
Amounts reported on Form 943 for the credit for  
Report the correction of underreported and  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, including  
adjustments to Form 943, lines 2a, 2b, 12b, 14d, 18, and  
19;  
overreported tax amounts for the same year on a single  
Form 943-X, unless you’re requesting a refund or  
abatement. If you’re requesting a refund or abatement and  
you’re correcting both underreported and overreported tax  
amounts, file one Form 943-X correcting the  
Amounts reported on Form 943 for the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, including  
adjustments to Form 943, lines 12d, 14f, 22, 23, 24, 25,  
26, and 27;  
underreported tax amounts only and a second Form  
943-X correcting the overreported tax amounts.  
You’ll use the adjustment process if you underreported  
employment taxes and are making a payment, or if you  
overreported employment taxes and will be applying the  
credit to Form 943 for the period during which you file  
Form 943-X. However, see the Caution under Is There a  
Deadline for Filing Form 943-X, later, if you’re correcting  
overreported tax amounts during the last 90 days of a  
period of limitations. You’ll use the claim process if you  
overreported employment taxes and are requesting a  
refund or abatement of the overreported tax amount.  
Follow the chart on page 6 of Form 943-X for help in  
choosing whether to use the adjustment process or the  
claim process. Be sure to give us a detailed explanation  
on line 41 for each correction that you show on Form  
943-X.  
Amounts reported on Form 943 for the employee  
retention credit, including adjustments to Form 943, lines  
12c, 14e, 20, 21, 28, and 29; and  
Amounts reported on Form 943 for the COBRA  
premium assistance credit for periods of coverage  
beginning on or after April 1, 2021, through periods of  
coverage beginning on or before September 30, 2021,  
including adjustments to Form 943, lines 12e, 12f, and  
14g.  
Use Form 843, Claim for Refund and Request for  
Abatement, to request a refund or abatement of assessed  
interest or penalties. Don’t request a refund or abatement  
of assessed interest or penalties on Form 943 or Form  
943-X.  
4
Instructions for Form 943-X (Rev. 2-2024)  
   
Continue to report current year adjustments for  
fractions of cents, third-party sick pay, and group-term life  
insurance on Form 943, line 10.  
If any due date falls on a Saturday, Sunday, or legal  
holiday, you may file Form 943-X on the next business day.  
If we receive Form 943-X after the due date, we will treat  
Form 943-X as filed on time if the envelope containing  
Form 943-X 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 consider Form  
943-X filed when it is actually received. See Pub. 15 for  
more information on legal holidays. For more information  
later.  
Underreported tax. If you’re correcting underreported  
tax, you must file Form 943-X by the due date of the return  
for the return period in which you discovered the error  
(January 31 of the following year) and pay the amount you  
owe by the time you file. Doing so will generally ensure  
that your correction is interest free and not subject to  
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.  
See What About Penalties and Interest, later. For details  
on how to make a payment, see the instructions for  
line 25, later.  
If Form 943-X is filed late (after the due date of the  
return for the return period in which you discovered the  
error), you must attach an amended Form 943-A to Form  
943-X. Otherwise, the IRS may assess an “averaged” FTD  
penalty. See “Averaged” FTD penalty in section 11 of Pub.  
15 for more information about “averaged” FTD penalties.  
The total tax reported on Form 943-A, line M, 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.  
Example—You owe tax. On February 16, 2024, you  
discovered that you underreported $1,000 of social  
security and Medicare wages on your 2023 Form 943. File  
Form 943-X and pay the amount you owe by January 31,  
2025, because you discovered the error in 2024 and  
January 31, 2025, is the due date for that year. If you file  
Form 943-X before January 31, 2025, pay the amount you  
owe by the time you file.  
You have additional requirements to complete when  
filing Form 943-X, such as certifying that you filed (or will  
file) all applicable Forms W-2 and Forms W-2c. For  
corrections of overreported federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax,  
you must make any certifications that apply to your  
situation.  
Don’t use Form 943-X to correct Form CT-1, 941,  
941-SS, 944, or 945. Instead, use the “X” form  
!
CAUTION  
that corresponds to those forms (Form CT-1 X,  
941-X, 944-X, or 945-X).  
Where Can You Get Help?  
For help filing Form 943-X or for questions about federal  
employment taxes and tax corrections, you can:  
See Pub. 15 or Pub. 51, Agricultural Employer's Tax  
Guide; or  
Call the IRS Business and Specialty Tax Line toll free at  
800-829-4933 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;  
employers in Puerto Rico receive service from 8:00 a.m.  
to 8:00 p.m. local time).  
For tax years beginning after December 31, 2023,  
Pub. 15 will be used by all employers, including  
agricultural employers. Pub. 51 will be  
TIP  
discontinued, but you may still need to reference the Pub.  
51 that was applicable for the tax year that you're  
correcting  
When Should You File Form 943-X?  
File Form 943-X when you discover an error on a  
Form 943-X can’t be used to correct  
previously filed Form 943.  
underreported amounts of Additional Medicare  
!
However, if your only errors on Form 943 relate to the  
number of employees (Form 943, line 1) or to federal tax  
liabilities reported on your Monthly Summary of Federal  
Tax Liability on Form 943, line 17, or on Form 943-A,  
Agricultural Employer's Record of Federal Tax Liability,  
don’t file Form 943-X. For more information about  
correcting federal tax liabilities reported on your Monthly  
Summary of Federal Tax Liability on Form 943, line 17, or  
on Form 943-A, see the Form 943-A instructions.  
CAUTION  
Tax unless the amounts were withheld from  
employee wages.  
Overreported tax—Adjustment process. If you  
overreported tax and choose to apply the credit to Form  
943, file an adjusted return on Form 943-X soon after you  
discover the error but more than 90 days before the period  
of limitations on the credit or refund for Form 943 expires.  
Due dates. The due date for filing Form 943-X depends  
on when you discover an error and if you underreported or  
overreported tax. If you underreported tax, see  
Underreported tax, later. For overreported tax amounts,  
you may choose to either make an interest-free  
adjustment or file a claim for refund or abatement. If you’re  
correcting overreported tax amounts, see Overreported  
process, later.  
Form 943-X can’t be used to correct overreported  
amounts of Additional Medicare Tax unless the  
!
CAUTION  
amounts weren’t withheld from employee wages.  
Example—You want your credit applied to Form  
943. You filed your 2023 Form 943 on January 31, 2024,  
and payments were timely made. On May 6, 2024, you  
discover that you overreported tax on your 2023 Form  
943. You file Form 943-X on June 7, 2024, and check the  
Instructions for Form 943-X (Rev. 2-2024)  
5
       
IF you’re in . . .  
THEN use this address . . .  
box on line 1 to indicate you want to use the adjustment  
process. The IRS treats your credit as a tax deposit made  
on January 1, 2024. When you file your 2024 Form 943,  
include the amount from Form 943-X, line 25, on the “Total  
deposits” line of your 2024 Form 943.  
Overreported tax—Claim process. If you overreported  
tax on Form 943, you may choose to file a claim for refund  
or abatement on Form 943-X any time before the period of  
limitations on the credit or refund expires. If you also need  
to correct any underreported tax amounts, you must file  
another Form 943-X reporting only corrections to the  
underreported tax amounts. See Is There a Deadline for  
Connecticut, Delaware, District of  
Columbia, Florida, Georgia, Illinois,  
Indiana, Kentucky, Maine, Maryland,  
Massachusetts, Michigan, New  
Hampshire, New Jersey, New York,  
North Carolina, Ohio, Pennsylvania,  
Rhode Island, South Carolina,  
Tennessee, Vermont, Virginia, West  
Virginia, Wisconsin  
Department of the Treasury  
Internal Revenue Service  
Cincinnati, OH 45999-0008  
Alabama, Alaska, Arizona,  
Arkansas, California, Colorado,  
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  
You may not file a refund claim to correct federal  
income tax or Additional Medicare Tax actually  
!
CAUTION  
withheld from employees.  
No legal residence or principal place  
of business in any state  
Internal Revenue Service  
P.O. Box 409101  
Ogden, UT 84409  
Is There a Deadline for Filing Form  
943-X?  
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  
Generally, you may correct overreported taxes on a  
previously filed Form 943 if you file Form 943-X within 3  
years of the date Form 943 was filed or 2 years from the  
date you paid the tax reported on Form 943, whichever is  
later. You may correct underreported taxes on a previously  
filed Form 943 if you file Form 943-X within 3 years of the  
date the Form 943 was filed. We call each of these time  
frames a period of limitations. For purposes of the period  
of limitations, Form 943 is considered filed on April 15 of  
the succeeding calendar year if filed before that date.  
Example. You filed your 2020 Form 943 on January  
28, 2021, and payments were timely made. The IRS treats  
the return as if it were filed on April 15, 2021. On January  
24, 2024, you discovered that you overreported social  
security and Medicare wages on that form by $350. To  
correct the error, you must file Form 943-X by April 15,  
2024, and use the claim process.  
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. If you file Form  
943-X using a PDS, send it to the following address.  
Ogden - Internal Revenue Submission Processing  
Center  
1973 Rulon White Blvd.  
Ogden, UT 84201  
Use this address even if your business is located in a state  
that files in Cincinnati.  
How Should You Complete Form  
943-X?  
Use a Separate Form 943-X for Each Year You’re  
Correcting  
Use a separate Form 943-X for each Form 943 that you’re  
correcting. For example, if you found errors on your Forms  
943 for 2022 and 2023, file one Form 943-X to correct the  
2022 Form 943, and file a second Form 943-X to correct  
the 2023 Form 943.  
If you file Form 943-X to correct overreported tax  
amounts in the last 90 days of a period of  
!
CAUTION  
limitations, you must use the claim process. You  
can’t use the adjustment process. If you’re also correcting  
underreported tax amounts, you must file another Form  
943-X to correct the underreported tax amounts using the  
adjustment process and pay any tax due.  
Where Should You File Form 943-X?  
Send your completed Form 943-X to the address shown  
next.  
Employer Identification Number (EIN), Name,  
and Address  
Enter your EIN, name, and address in the spaces  
provided. Also enter your name and EIN on the top of  
pages 2, 3, 4, and 5, and on any attachments. If your  
address has changed since you filed your Form 943, enter  
the corrected information and the IRS will update your  
address of record. Be sure to write your name, EIN, “Form  
943-X,and the calendar year you’re correcting on the top  
of any attachments.  
6
Instructions for Form 943-X (Rev. 2-2024)  
         
You knowingly underreported your employment tax  
Return You’re Correcting  
liability.  
Enter the calendar year of the Form 943 you’re correcting  
in the box at the top of page 1. Enter the same calendar  
year on pages 2, 3, 4, and 5, and on any attachments.  
You received a notice and demand for payment.  
You received a notice of determination under section  
7436.  
Enter the Date You Discovered Errors  
If you receive a notice about a penalty after you file this  
You must enter the date you discovered errors. You  
discover an error when you have enough information to be  
able to correct the error. If you’re reporting several errors  
you discovered at different times, enter the earliest date  
you discovered an error here. Report any subsequent  
dates and related errors on line 41.  
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.  
Overview of the Process  
To correct a previously filed Form 943, use Form 943-X to  
file either an adjusted employment tax return or a claim for  
refund or abatement. The adjustment process and the  
claim process are outlined below.  
If you underreported the tax. If you underreported  
the tax on a previously filed Form 943, check the box on  
line 1 and pay any additional amount you owe by the  
time you file Form 943-X. For details on how to make a  
payment, see the instructions for line 25, later.  
Must You Make an Entry on Each Line?  
You must provide all of the information requested at the  
top of Form 943-X, page 1. You must check one box (but  
not both) in Part 1. In Part 2, you must check the box on  
line 3 and any applicable boxes on lines 4 and 5. In Part 3,  
if any line doesn't apply, leave it blank. Complete Parts 4  
and 5 as instructed.  
How Should You Report Negative Amounts?  
Form 943-X uses negative numbers to show reductions in  
tax (credits) and positive numbers to show additional tax  
(amounts you owe).  
Example—You underreported employment taxes.  
On June 18, 2024, you discovered an error that results in  
additional tax on your 2023 Form 943. File Form 943-X by  
January 31, 2025, and pay the amount you owe by the  
time you file. See When Should You File Form 943-X,  
earlier. Don’t attach Form 943-X to your 2024 Form 943.  
If you overreported the tax. If you overreported the  
tax on a previously filed Form 943, choose one of the  
following options.  
When reporting a negative amount in columns 3 and 4,  
use a minus sign instead of parentheses. For example,  
enter “-10.59” instead of “(10.59).However, if you’re  
completing the return on your computer and your software  
only allows you to use parentheses to report negative  
amounts, you may use them.  
Use the adjustment process. Check the box on line 1 to  
apply any credit (negative amount) from line 25 to Form  
943 for the year during which you file Form 943-X.  
How Should You Make Entries on Form 943-X?  
You can help the IRS process Form 943-X timely and  
accurately if you follow these guidelines.  
Use the claim process. Check the box on line 2 to file a  
claim on Form 943-X requesting a refund or abatement of  
the amount shown on line 25.  
Type or print your entries.  
To ensure that the IRS has enough time to  
Use Courier font (if possible) for all typed or  
process a credit for an overreporting tax  
TIP  
computer-generated entries.  
adjustment in the year during which you file Form  
Omit dollar signs. You may use commas and decimal  
943-X, you’re encouraged to file Form 943-X correcting  
the overreported tax amount in the first 11 months of a  
year. For example, if you discover an overreported tax  
amount in December, you may want to file Form 943-X  
during the first 11 months of the next year. However, there  
must be 90 days remaining on the period of limitations  
when you file Form 943-X. See the Caution under Is There  
a Deadline for Filing Form 943-X, earlier. This should  
ensure that the IRS will have enough time to process Form  
943-X so the credit will be posted before you file Form  
943, thus avoiding an erroneous balance due notice from  
the IRS. See the example below.  
points, if desired. Enter dollar amounts to the left of any  
preprinted decimal point and cents to the right of it.  
Always show an amount for cents, even if it is zero.  
Don't round entries to whole dollars.  
Complete all five pages and sign Form 943-X on  
page 5.  
Staple multiple sheets in the upper-left corner.  
What About Penalties and Interest?  
Generally, your correction of an underreported tax amount  
won’t be subject to an FTP penalty, an FTD penalty, or  
interest if you:  
File on time (by the due date of Form 943 for the year in  
Example—You want your overreported tax applied  
as a credit on Form 943. On December 20, 2024, you  
discover you overreported your tax on your 2023 Form  
943 and want to choose the adjustment process. To allow  
the IRS enough time to process the credit, you file Form  
943-X on January 3, 2025, and take the credit on your  
2025 Form 943.  
which you discover the error),  
Pay the amount shown on line 25 by the time you file  
Form 943-X,  
Enter the date you discovered the error, and  
Explain in detail the grounds and facts relied upon to  
support the correction.  
No correction will be eligible for interest-free treatment  
if any of the following apply.  
The amounts underreported relate to an issue that was  
raised in an examination of a prior period.  
Instructions for Form 943-X (Rev. 2-2024)  
7
     
2. Claim  
Specific Instructions:  
Check the box on line 2 to use the claim process if you’re  
correcting overreported tax amounts only and you’re  
claiming a refund or abatement for the negative amount  
(credit) shown on line 25. Don’t check this box if you’re  
correcting any underreported tax amounts on this form.  
Part 1: Select ONLY One Process  
Because Form 943-X may be used to file either an  
adjusted employment tax return or a claim for refund or  
abatement, you must check one box on either line 1 or  
line 2. Don’t check both boxes.  
You must check the box on line 2 if you have a credit (a  
negative amount on line 25) and the period of limitations  
on credit or refund for Form 943 will expire within 90 days  
of the date you file Form 943-X. See Is There a Deadline  
Correcting an employment tax credit or social securi-  
ty tax deferral. For lines 1 and 2, if you underreported an  
employment tax credit or the amount of social security tax  
deferred, treat it like you overreported a tax amount. If you  
overreported an employment tax credit or the amount of  
social security tax deferred, treat it like you underreported  
a tax amount. If you're filing Form 943-X to adjust only an  
employment tax credit and/or the amount of social  
security tax deferred and you're not correcting any  
overreported taxes on Form 943-X, lines 6–11, skip lines 4  
and 5.  
The IRS usually processes claims shortly after they are  
filed. The IRS will notify you if your claim is denied,  
accepted as filed, or selected to be examined. See Pub.  
556, Examination of Returns, Appeal Rights, and Claims  
for Refund, for more information.  
Unless the IRS corrects Form 943-X during processing  
or you owe other taxes, penalties, or interest, the IRS will  
refund the amount shown on line 25, plus any interest that  
applies.  
1. Adjusted Employment Tax Return  
Check the box on line 1 if you’re correcting underreported  
tax amounts or overreported tax amounts and you would  
like to use the adjustment process to correct the errors.  
You may not file a refund claim to correct federal  
income tax or Additional Medicare Tax actually  
!
CAUTION  
withheld from employees.  
If you’re correcting both underreported tax amounts  
and overreported tax amounts on this form, you must  
check this box. If you check this box, any negative amount  
shown on line 25 will be applied as a credit (tax deposit) to  
your Form 943 for the year in which you’re filing this form.  
Part 2: Complete the Certifications  
You must complete all certifications that apply by checking  
the appropriate boxes. If all of your corrections relate to  
underreported tax amounts, complete line 3 only; skip  
lines 4 and 5 and go to Part 3. If your corrections relate to  
overreported tax amounts, other than corrections related  
to underreported employment tax credits and social  
security tax deferrals, you have a duty to ensure that your  
employees' rights to recover overpaid employee social  
security and Medicare taxes that you withheld are  
protected. The certifications on lines 4 and 5 address the  
requirement to:  
Form 943-X can't be used to correct overreported  
amounts of Additional Medicare Tax unless the  
!
CAUTION  
amounts weren’t withheld from employee wages.  
If you owe tax. Pay the amount shown on line 25 by the  
time you file Form 943-X. Generally, you won’t be  
charged interest if you file on time, pay on time, enter the  
date you discovered the error, and explain the correction  
on line 41.  
If you have a credit. You overreported employment  
taxes (you have a negative amount on line 25) and want  
the IRS to apply the credit on Form 943 for the period  
during which you filed Form 943-X. The IRS will apply your  
credit on the first day of the Form 943 year during which  
you filed Form 943-X. However, the credit you show on  
Form 943-X, line 25, may not be fully available on your  
Form 943 if the IRS corrects it during processing or you  
owe other taxes, penalties, or interest. The IRS will notify  
you if your claimed credit changes or if the amount  
available as a credit on Form 943 was reduced because of  
unpaid taxes, penalties, or interest.  
Repay or reimburse your employees for the  
overcollection of employee social security and Medicare  
taxes, or  
Obtain consents from your employees to file a claim on  
their behalf. See Rev. Proc. 2017-28 for guidance on the  
requirements for both a request for employee consent and  
for the employee consent.  
3. Filing Forms W-2 or Forms W-2c  
Check the box on line 3 to certify that you filed or will file  
Forms W-2 or Forms W-2c with the Social Security  
Administration (SSA), as required, showing your  
employees' correct wage and tax amounts. See the  
General Instructions for Forms W-2 and W-3 for detailed  
information about filing requirements. Unless otherwise  
noted, references on Form 943-X and throughout these  
instructions to Form W-2 include Forms W-2AS, W-2CM,  
W-2GU, W-2VI, and 499R-2/W-2PR; references to Form  
W-2c include Form 499R-2c/W-2cPR; references to Form  
W-3 include Form W-3SS and Form W-3PR; and  
references to Form W-3c include Form W-3C (PR).  
Don’t check the box on line 1 if you’re correcting  
overreported tax amounts and the period of  
!
CAUTION  
limitations on credit or refund for Form 943 will  
expire within 90 days of the date you file Form 943-X. See  
You must check the box on line 3 to certify that you filed  
Forms W-2 or Forms W-2c even if your corrections on  
Form 943-X don’t change amounts shown on those forms.  
8
Instructions for Form 943-X (Rev. 2-2024)  
       
For example, if your only correction to Form 943 involves  
misstated tax adjustments, which don't impact the  
amounts reported on your employee's Form W-2 (see the  
instructions for line 12, later), check the box on line 3 to  
certify that you already filed all required Forms W-2 and  
W-2c with the SSA. In this situation, you're certifying that  
you don't need to file Form W-2c because you already  
filed a correct Form W-2.  
You may not file a refund claim to correct the  
incorrect amount of federal income tax or  
Additional Medicare Tax actually withheld from  
!
CAUTION  
employees. If you request their consent to file a claim for  
social security tax or Medicare tax, you must tell your  
employees that you can't claim a refund of any Additional  
Medicare Tax on their behalf. See Rev. Proc. 2017-28 for  
sample language to use in your request.  
4. Certifying Overreporting Adjustments  
5a. Check the box on line 5a if your overreported tax  
includes each affected employee share of prior year social  
security and Medicare taxes. You’re certifying that you  
repaid or reimbursed to the employees their share of prior  
year social security and Medicare taxes and you received  
written statements from those employees stating that they  
didn’t and won’t receive a refund or credit for the prior year  
taxes. Don't send these statements to the IRS. Keep them  
for your records. Generally, all employment tax records  
must be kept for at least 4 years. Records related to  
qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
If you overreported federal income tax, social security tax,  
Medicare tax, or Additional Medicare Tax and checked the  
box on line 1, check the appropriate box on line 4. You  
may need to check more than one box. If you obtained  
written statements from some employees but you couldn’t  
locate employees or secure the statements of the  
remaining employees, check all applicable boxes. Provide  
a summary on line 41 of the amount of the corrections for  
the employees who provided written statements and for  
those who didn’t.  
You may not use Form 943-X to correct  
overreported amounts of Additional Medicare Tax  
!
CAUTION  
unless the amounts weren’t withheld from  
employee wages.  
5b. Check the box on line 5b if your overreported tax  
includes each affected employee share of prior year social  
security and Medicare taxes and you haven’t yet repaid or  
reimbursed the employee share of taxes. You’re certifying  
that you received consent from each affected employee to  
file a claim on the employee share of those taxes and you  
received written statements from those employees stating  
that they didn’t and won’t receive a refund or credit for the  
prior year taxes.  
4a. Check the box on line 4a if your overreported amount  
includes each affected employee share of overcollected  
taxes. You’re certifying that you repaid or reimbursed the  
employee share of prior year taxes and you received  
written statements from the employees stating that they  
didn’t and won’t receive a refund or credit for the prior year  
taxes. Don’t send these statements to the IRS. Keep them  
for your records. Generally, all employment tax records  
must be kept for at least 4 years. Records related to  
qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
An employee consent must:  
Contain the name, address, and social security number  
(or truncated taxpayer identification number, when  
appropriate) of the employee;  
Contain the name, address, and EIN of the employer;  
Contain the tax period(s), the type of tax, and the  
amount of tax for which the consent is provided;  
4b. Check the box on line 4b to certify that your  
Affirmatively state that the employee authorizes the  
overreported amount is only for the employer share of  
taxes on those employees who you were unable to find or  
who didn’t give you a statement described on line 4a.  
employer to claim a refund for the overpayment of the  
employee share of tax;  
Include the employee's written statement certifying that  
4c. Check the box on line 4c to certify that your  
overreported amount is only for federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax that  
you didn’t withhold from your employees.  
the employee hasn't made any previous claims (or the  
claims were rejected) and won't make any future claims for  
refund or credit of the amount of the overcollection;  
Identify the basis of the claim; and  
Be dated and contain the employee's signature under  
5. Certifying Claims  
If you’re filing a claim for refund or abatement of  
penalties of perjury. The penalties of perjury statement  
should be located immediately above the required  
signature.  
overreported federal income tax, social security tax,  
Medicare tax, or Additional Medicare Tax and checked the  
box on line 2, check the appropriate box on line 5. You  
may need to check more than one box. If you obtained  
written statements or consents from some employees but  
you couldn’t locate employees or secure the statements of  
the remaining employees, check all applicable boxes.  
Provide a summary on line 41 of the amount of the  
corrections for the employees who provided statements or  
consents and for those who didn’t.  
Don’t send these statements and consents to the IRS.  
Keep them for your records. Generally, all employment tax  
records must be kept for at least 4 years. Records related  
to qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
Instructions for Form 943-X (Rev. 2-2024)  
9
In certain situations, you may not have repaid or  
reimbursed your employees or obtained their consents  
before filing a claim, such as in cases where the period of  
limitations on credit or refund is about to expire. In those  
situations, file Form 943-X but don’t check a box on line 5.  
Tell us on line 41 that you haven’t repaid or reimbursed  
employees or obtained consents at the time you file the  
claim. However, you must repay or reimburse your  
employees and certify that you have done so before the  
IRS can allow the claim.  
line 6 (column 1)  
- line 6 (column 2)  
line 6 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Multiply the amount in column 3 by 0.124 (12.4% tax  
rate) and enter that result in column 4.  
5c. Check the box on line 5c to certify that your  
overreported tax is only for the employer share of social  
security and Medicare taxes. This applies when affected  
employees didn’t give you consent to file a claim for refund  
for the employee share of social security and Medicare  
taxes, they couldn’t be found, or they didn’t give you a  
statement described on line 5b.  
5d. Check the box on line 5d to certify that your  
overreported amount is only for federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax that  
you didn’t withhold from your employees.  
line 6 (column 3)  
x 0.124  
line 6 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Note. If you checked the box on Form 943-X, line 4b or  
line 5c, because you’re correcting only the employer share  
of tax on a decrease to social security wages, use 0.062  
(6.2%) when multiplying the amount shown in column 3. If  
you’re correcting both shares of tax for some employees  
and only the employer share for other employees, enter  
the properly calculated amount in column 4. Be sure to  
show your calculations on line 41.  
Part 3: Enter the Corrections for the  
Calendar Year You’re Correcting  
Example—Social security wages decreased. You  
reported $9,000 as social security wages on your 2023  
Form 943, line 2. In December of 2024, you discover that  
you included $2,000 in social security wages for one of  
your employees twice. To correct the error, figure the  
difference on Form 943-X as shown below.  
What Amounts Should You Report in Part 3?  
On lines 6–11, columns 1 and 2, for each line you’re  
correcting, show amounts for all of your employees, not  
just for those employees whose amounts you’re  
correcting.  
If a correction that you report in column 4 includes both  
underreported and overreported amounts (see the  
instructions for line 39, later), give us details for each error  
on line 41.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 2)  
Column 3 (difference)  
7,000.00  
- 9,000.00  
-2,000.00  
Because special circumstances apply for lines 12–19,  
21–24c, and 26–38, read the instructions for each line  
carefully before entering amounts in the columns.  
Use the difference in column 3 to determine your tax  
correction.  
If any line doesn't apply to you, leave it blank.  
Column 3 (difference)  
Tax rate (12.4%)  
Column 4 (tax correction)  
-2,000.00  
x 0.124  
-248.00  
If you previously adjusted or amended Form 943  
using Form 943-X or because of an IRS  
!
CAUTION  
examination change, show amounts in column 2  
that include those previously reported corrections.  
Be sure to explain the reasons for this correction on  
line 41.  
6. Wages Subject to Social Security Tax  
Qualified sick leave wages and qualified family  
7. Qualified Sick Leave Wages (For Leave Taken  
After March 31, 2020, and Before April 1, 2021)  
leave wages for leave taken after March 31, 2021,  
and before October 1, 2021, were included on  
TIP  
Form 943, line 2, and can be adjusted only on Form  
943-X, line 6.  
Adjustments to the social security tax on qualified  
sick leave wages and qualified family leave wages  
for leave taken after March 31, 2020, and before  
TIP  
If you’re correcting the taxable social security wages  
you reported on Form 943, line 2, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
April 1, 2021, are reported on Form 943-X, lines 7 and 8,  
respectively. Adjustments to the nonrefundable portion of  
the credit for qualified sick and family leave wages for  
leave taken after March 31, 2020, and before April 1,  
2021, are reported on Form 943-X, line 14, and  
adjustments to the refundable portion of the credit are  
reported on Form 943-X, line 23. Adjustments to qualified  
health plan expenses allocable to qualified sick leave  
wages and to qualified family leave wages for leave taken  
If you or the IRS previously corrected the amount  
reported on Form 943, line 2, enter in column 2 the  
amount after any previous corrections.  
10  
Instructions for Form 943-X (Rev. 2-2024)  
   
after March 31, 2020, and before April 1, 2021, are  
reported on Form 943-X, lines 26 and 27, respectively. For  
corrections to a 2020 Form 943, the credit for qualified  
sick and family leave wages is only available for wages  
paid with respect to leave taken after March 31, 2020, and  
before January 1, 2021. If you claimed the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, on your original  
Form 943, and you make any corrections on Form 943-X  
to amounts used to figure this credit, you’ll need to refigure  
the amount of this credit using Worksheet 1. You’ll also  
use this worksheet to figure this credit if you're claiming  
the credit for the first time on Form 943-X. For more  
information about the credit for qualified sick and family  
leave wages, go to IRS.gov/PLC.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 2a)  
Column 3 (difference)  
2,000.00  
- 1,000.00  
1,000.00  
Use the difference in column 3 to determine your tax  
correction.  
Column 3 (difference)  
Tax rate (6.2%)  
Column 4 (tax correction)  
1,000.00  
x 0.062  
62.00  
Be sure to explain the reasons for this correction on  
line 41.  
Qualified sick leave wages paid with respect to 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). For  
more information about qualified sick leave wages, see  
2021, later, and go to IRS.gov/PLC. If you're correcting the  
qualified sick leave wages you reported on Form 943,  
line 2a, enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
8. Qualified Family Leave Wages (For Leave  
Taken After March 31, 2020, and Before April 1,  
2021)  
Qualified family leave wages paid with respect to 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). For  
more information about qualified family leave wages, see  
2021, later, and go to IRS.gov/PLC. If you're correcting the  
qualified family leave wages you reported on Form 943,  
line 2b, enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
line 7 (column 1)  
- line 7 (column 2)  
line 7 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
line 8 (column 1)  
- line 8 (column 2)  
line 8 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Multiply the amount in column 3 by 0.062 and enter that  
result in column 4.  
line 7 (column 3)  
x 0.062  
line 7 (column 4)  
Multiply the amount in column 3 by 0.062 and enter that  
result in column 4.  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
line 8 (column 3)  
x 0.062  
line 8 (column 4)  
Note. If you erroneously reported qualified sick leave  
wages for leave taken after March 31, 2020, and before  
April 1, 2021, on Form 943, line 2, instead of on line 2a,  
you’ll need to make a correction on Form 943-X, lines 6  
and 7, and enter the properly calculated amount in column  
4 for each line.  
Example—Qualified sick leave wages increased.  
You paid $2,000 of qualified sick leave wages to only one  
of your employees on March 26, 2021. In March 2024, you  
discover that you only reported $1,000 of qualified sick  
leave wages on your 2021 Form 943. To correct the error,  
figure the difference on Form 943-X as shown below.  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Note. If you erroneously reported qualified family leave  
wages for leave taken after March 31, 2020, and before  
April 1, 2021, on Form 943, line 2, instead of on line 2b,  
you’ll need to make a correction on Form 943-X, lines 6  
and 8, and enter the properly calculated amount in column  
4 for each line.  
Example—Qualified family leave wages  
decreased. You paid $1,000 of qualified family leave  
wages to only one of your employees on March 26, 2021.  
In March 2024, you discover that you erroneously reported  
$3,000 of qualified family leave wages on your 2021 Form  
Instructions for Form 943-X (Rev. 2-2024)  
11  
943. To correct the error, figure the difference on Form  
943-X as shown below.  
Use the difference in column 3 to determine your tax  
correction.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 2b)  
1,000.00  
- 3,000.00  
Column 3 (difference)  
Tax rate (2.9%)  
-2,000.00  
x 0.029  
Column 3 (difference)  
-2,000.00  
Column 4 (tax correction)  
-58.00  
Use the difference in column 3 to determine your tax  
correction.  
Be sure to explain the reasons for this correction on  
line 41.  
10. Wages Subject to Additional Medicare Tax  
Withholding  
Column 3 (difference)  
Tax rate (6.2%)  
Column 4 (tax correction)  
-2,000.00  
x 0.062  
-124.00  
You may use Form 943-X to correct errors to Additional  
Medicare Tax withholding for prior years if the amount  
reported on Form 943, line 7, isn’t the amount you actually  
withheld. This type of error is an administrative error. The  
administrative error adjustment corrects the amount  
reported on Form 943 to agree with the amount actually  
withheld from employees.  
Be sure to explain the reasons for this correction on  
line 41.  
9. Wages Subject to Medicare Tax  
If you’re correcting the taxable Medicare wages you  
reported on Form 943, line 4, enter the total corrected  
amount in column 1. In column 2, enter the amount you  
originally reported or as previously corrected. In column 3,  
enter the difference between columns 1 and 2.  
You may also correct errors to Additional Medicare Tax  
withholding for prior years if section 3509 rates apply. If  
section 3509 rates apply, see the instructions for lines 16–  
19, later.  
If a prior year error was a nonadministrative error, you  
may correct only the wages subject to Additional  
line 9 (column 1)  
- line 9 (column 2)  
Medicare Tax withholding that were originally reported on  
Form 943, line 6, or previously corrected on Form 943-X.  
You can’t correct the tax reported on Form 943, line 7.  
line 9 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Prior year administrative errors. If you’re correcting the  
wages subject to Additional Medicare Tax withholding that  
you reported on Form 943, line 6, enter the total corrected  
amount in column 1. In column 2, enter the amount you  
originally reported or as previously corrected. In column 3,  
enter the difference between columns 1 and 2.  
Multiply the amount in column 3 by 0.029 (2.9% tax  
rate) and enter that result in column 4.  
line 9 (column 3)  
x 0.029  
line 9 (column 4)  
line 10 (column 1)  
- line 10 (column 2)  
line 10 (column 3)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Note. If you checked the box on Form 943-X, line 4b or  
line 5c, because you’re correcting only the employer share  
of tax on a decrease to Medicare wages, use 0.0145  
(1.45%) when multiplying the amount in column 3. If you’re  
correcting both shares of tax for some employees and  
only the employer share for other employees, enter the  
properly calculated amount in column 4. Be sure to  
explain your calculations on line 41.  
Multiply the amount in column 3 by 0.009 (0.9% tax  
rate) and enter that result in column 4.  
line 10 (column 3)  
x 0.009  
line 10 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Example—Medicare wages decreased. Following  
instructions for line 6, the wages that you counted twice  
were also taxable Medicare wages. To correct the error,  
figure the difference on Form 943-X as shown next.  
Example—Prior year administrative error  
(incorrectly reported amount of Additional Medicare  
Tax actually withheld). Nathan Black's wages exceeded  
the $200,000 withholding threshold for Additional  
Medicare Tax in November 2023. The total wages paid to  
Nathan for 2023 were $230,000. You withheld $270  
($30,000 x 0.009) from Nathan's wages. However, on your  
2023 Form 943, you mistakenly reported $3,000 on line 6,  
and Additional Medicare Tax withheld of $27 on line 7. You  
Column 1 (corrected amount)  
Column 2 (Form 943, line 4)  
7,000.00  
- 9,000.00  
Column 3 (difference)  
-2,000.00  
12  
Instructions for Form 943-X (Rev. 2-2024)  
 
discover the error on March 13, 2024. This is an example  
of an administrative error that may be corrected in a later  
calendar year because the amount actually withheld isn’t  
the amount reported on your 2023 Form 943. Use Form  
943-X, line 10, to correct the error as shown below.  
difference between columns 1 and 2. However, multiply  
only the amount of wages reported in column 3 that are  
related to administrative errors by 0.009 (0.9% tax rate).  
Don’t multiply any wages reported in column 3 that are  
related to nonadministrative errors by 0.009 (0.9% tax  
rate). Use line 41 to explain in detail your corrections. The  
explanation must include the reasons for the corrections  
and a breakdown of the amount reported in column 3 into  
the amounts related to administrative errors and  
nonadministrative errors.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 6)  
30,000.00  
- 3,000.00  
Column 3 (difference)  
27,000.00  
Example—Combination of prior year  
Use the difference in column 3 to determine your tax  
correction.  
administrative and nonadministrative errors. Nathan  
Black's wages exceeded the $200,000 withholding  
threshold for Additional Medicare Tax in November 2023.  
The total wages paid to Nathan for 2023 were $230,000.  
You withheld $270 ($30,000 x 0.009) from Nathan's  
wages. However, on your 2023 Form 943, you mistakenly  
reported $3,000 on line 6, and Additional Medicare Tax  
withheld of $27 on line 7. The difference in wages subject  
to Additional Medicare Tax related to this administrative  
error is $27,000 ($30,000 − $3,000).  
Column 3 (difference)  
Tax rate (0.9%)  
27,000.00  
x 0.009  
Column 4 (tax correction)  
243.00  
Be sure to explain the reasons for this correction on  
line 41.  
Leah Green's wages exceeded the $200,000  
withholding threshold for Additional Medicare Tax in  
December 2023. The total wages paid to Leah for 2023  
were $220,000. You were required to withhold $180  
($20,000 x 0.009) but you withheld nothing and didn’t  
report Leah’s $20,000 in wages subject to Additional  
Medicare Tax withholding on line 6 of your 2023 Form  
943.  
Prior year nonadministrative errors. You may correct  
only the taxable wages subject to Additional Medicare  
Tax withholding that you reported on Form 943, line 6.  
Enter the total corrected amount in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
You discover both errors on March 13, 2024. Use Form  
943-X, line 10, to correct the errors as shown below.  
line 10 (column 1)  
- line 10 (column 2)  
line 10 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 6)  
50,000.00  
- 3,000.00  
Column 3 (difference)  
47,000.00  
Don’t multiply the amount in column 3 by 0.009 (0.9%  
tax rate). Leave column 4 blank and explain the reasons  
for this correction on line 41.  
Determine the portion of wages reported in column 3  
that is related to the administrative error ($47,000 −  
$20,000 (nonadministrative error) = $27,000  
Example—Prior year nonadministrative error  
(failure to withhold Additional Medicare Tax when  
required). Leah Green's wages exceeded the $200,000  
withholding threshold for Additional Medicare Tax in  
December 2023. The total wages paid to Leah for 2023  
were $220,000. You were required to withhold $180  
($20,000 x 0.009) but you withheld nothing and didn’t  
report an amount on line 6 or line 7 of your 2023 Form  
943. You discover the error on March 13, 2024. File Form  
943-X to correct the wages subject to Additional Medicare  
Tax withholding for your 2023 Form 943, but you may not  
correct the Additional Medicare Tax withheld (column 4)  
because the error involves a previous year and the  
amount previously reported for the employee represents  
the actual amount withheld from the employee during  
2023.  
(administrative error)). Multiply this portion of column 3 by  
0.009 (0.9% tax rate) to determine your tax correction.  
Difference related to administrative error  
Tax rate (0.9%)  
27,000.00  
x 0.009  
Column 4 (tax correction)  
243.00  
Be sure to explain the reasons for these corrections on  
line 41. You must also report that $20,000 of the amount  
shown in column 3 was related to the correction of a prior  
year nonadministrative error and $27,000 of the amount  
shown in column 3 was related to the correction of an  
administrative error.  
11. Federal Income Tax Withheld  
Combination of prior year administrative and nonad-  
ministrative errors. If you’re reporting both  
If you’re correcting the federal income tax withheld from  
wages you reported on Form 943, line 8, enter the total  
corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2.  
administrative errors and nonadministrative errors for the  
same prior year, enter the total corrected amount in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
Instructions for Form 943-X (Rev. 2-2024)  
13  
the error. Enter $9,000 in column 1 and $6,000 in column  
2. Subtract the amount in column 2 from the amount in  
column 1.  
line 11 (column 1)  
- line 11 (column 2)  
line 11 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 8)  
9,000.00  
- 6,000.00  
Column 3 (difference)  
3,000.00  
Copy the amount in column 3 to column 4. Include any  
minus sign shown in column 3.  
Report the $3,000.00 as a tax correction in column 4.  
Be sure to explain the reasons for this correction on  
Generally, you may only correct administrative  
errors to federal income tax withholding (that is,  
!
line 41.  
CAUTION  
errors in which the amount reported on Form 943,  
Example—Nonadministrative error reporting  
income tax because of repayment of wages paid in  
prior year. You prepaid Jack Brown $4,000 of wages for  
2 months of work in September 2023. You withheld $400  
of federal income tax at the time you paid Jack. These  
amounts were reported on your 2023 Form 943. Jack left  
employment in October 2023 (after only 1 month of  
service). In February 2024, Jack repaid $2,000 to you for  
the 1 month he didn't work. You can't file Form 943-X to  
reduce the federal income tax withheld because you  
actually withheld the federal income tax from wages. You  
also can't file Form 943-X to reduce wages because the  
wages were income to Jack for the prior year. These  
amounts were correctly reported on Form 943.  
line 8, isn't the amount you actually withheld from an  
employee's wages) and errors for which section 3509  
rates apply. Only transposition or math errors involving the  
inaccurate reporting of the amount withheld are  
“administrative errors.The administrative error  
adjustment corrects the amount reported on Form 943 to  
agree with the amount actually withheld from employees.  
See section 2 of Pub. 15 for more information about  
corrections during the calendar year and about  
administrative errors. If section 3509 rates apply, see the  
instructions for lines 16–19, later.  
You can't file a Form 943-X to correct federal income  
tax withholding for prior years for nonadministrative errors.  
In other words, you can't correct federal income tax  
actually withheld from an employee in a prior year if you  
discover that you didn't withhold the right amount. For  
example, you can't correct federal income tax withheld in a  
prior year because you used the wrong income tax  
withholding table or you didn't treat a payment correctly as  
taxable or nontaxable. Similarly, if you paid federal income  
tax in a prior year on behalf of your employee rather than  
deducting it from the employee's pay (which resulted in  
additional wages subject to tax), and in a subsequent year  
you determine that you incorrectly calculated the amount  
of tax, you can't correct the federal income tax  
12. Tax Adjustments  
For purposes of these instructions, all references  
to “sick pay” mean ordinary sick pay, not “qualified  
sick leave wages.”  
TIP  
Don’t enter an amount on line 12 unless you need to  
correct any adjustments reported on Form 943, line 10.  
Amounts reported on line 12 reflect corrections of  
amounts misstated on Form 943, line 10. See  
Enter in column 1 the total corrected amount for Form  
943, line 10. Enter in column 2 the total originally reported  
or previously corrected amount from Form 943, line 10. In  
column 3, enter the difference between columns 1 and 2.  
withholding.  
Example—Prior year nonadministrative error  
(failure to withhold federal income tax when  
required). You were required to withhold $400 of federal  
income tax from an employee bonus that was paid in  
December of 2023 but you withheld nothing. You  
discovered the error on March 15, 2024. You can’t file  
Form 943-X to correct federal income tax withheld  
reported on your 2023 Form 943 because the error  
involves a previous year and the amount previously  
reported for the employee represents the actual amount  
withheld from the employee during 2023.  
line 12 (column 1)  
- line 12 (column  
2)  
line 12 (column 3)  
You may need to report negative numbers in any  
column. Make sure that the difference you enter in  
column 3 accurately represents the change to  
TIP  
Example—Prior year administrative error  
adjustments originally reported or previously corrected on  
Form 943, line 10.  
(incorrectly reported amount of federal income tax  
actually withheld). You had three employees. In 2023,  
you withheld $1,000 of federal income tax from Nathan  
Black, $2,000 from Leah Green, and $6,000 from Becky  
Lee. The total amount of federal income tax you withheld  
was $9,000. You mistakenly reported $6,000 on line 8 of  
your 2023 Form 943. You discovered the error on March  
15, 2024. This is an example of an administrative error  
that may be corrected in a later calendar year because the  
amount actually withheld from employees' wages isn’t the  
amount reported on Form 943. Use Form 943-X to correct  
Copy the amount in column 3 to column 4. Include any  
minus sign shown in column 3.  
On line 41, describe what you misreported on Form  
943. Tell us if your adjustment is for fractions of cents,  
third-party sick pay, or group-term life insurance.  
Example—Third-party sick pay underreported.  
You reported $6,900 (shown as “-6,900.00”) as a  
14  
Instructions for Form 943-X (Rev. 2-2024)  
   
third-party sick pay adjustment (reduction to tax) on your  
2023 Form 943, line 10. Your third-party sick pay  
adjustment should have been $9,600 (shown as  
“-9,600.00”) because your third-party sick pay payer  
withheld that amount of social security and Medicare  
taxes from your employees. You discover the error in April  
of 2024. To correct the error, figure the difference on Form  
943-X as shown below.  
14. 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-X and these instructions use the terms  
“nonrefundable” and “refundable” when  
TIP  
discussing credits. The term “nonrefundable”  
means the portion of the credit which is limited by law to  
certain taxes. The term “refundable” means the portion of  
the credit which is in excess of those taxes.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 10)  
-9,600.00  
- (6,900.00)  
If you’re correcting the nonrefundable portion of the  
credit for qualified sick and family leave wages for leave  
taken after March 31, 2020, and before April 1, 2021, that  
you reported on Form 943, line 12b, enter the total  
corrected amount from Worksheet 1, Step 2, line 2j, in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. For more information  
about the credit for qualified sick and family leave wages,  
go to IRS.gov/PLC.  
Column 3 (difference)  
-2,700.00  
Here is how you would enter the numbers on Form  
943-X.  
Column 1  
(corrected amount)  
-9,600.00  
Column 2  
(Form 943, line 10)  
-6,900.00  
Column 3  
(difference)  
-2,700.00  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4.  
For corrections to 2020 Form 943, line 12b, the credit  
for qualified sick and family leave wages is only available  
for wages paid with respect to leave taken after March 31,  
2020, and before January 1, 2021. For corrections to  
2021, 2022, or 2023 Form 943, line 12b, the credit for  
qualified sick and family leave wages is only available for  
wages paid in 2021, 2022, or 2023 with respect to any  
leave taken after March 31, 2020, and before April 1,  
2021. If you're correcting a year before 2020, don't enter  
any amount on line 14.  
Definition of qualified sick and family leave wages for  
leave taken after March 31, 2020, and before April 1,  
2021. For purposes of the credit for qualified sick and  
family leave wages, qualified sick 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  
Report “-2,700.00” as your correction in column 4.  
In this example, you’re claiming a credit for $2,700 in  
overreported tax for your 2023 Form 943. Always enter the  
same amount in column 4 (including any minus sign) that  
you enter in column 3.  
Be sure to explain the reasons for this correction on  
line 41.  
Only use line 12 to correct adjustments for  
fractions of cents, third-party sick pay, or  
!
CAUTION  
group-term life insurance previously reported. File  
a separate Form 943-X for each year being corrected.  
13. Qualified Small Business Payroll Tax Credit  
for Increasing Research Activities  
The payroll tax credit election must be made on or  
before the due date of the originally filed income  
!
CAUTION  
tax return (including extensions). Any election to  
take the payroll tax credit may be revoked only with the  
consent of the IRS.  
If you're correcting the qualified small business payroll  
tax credit for increasing research activities that you  
reported on Form 943, line 12a (line 12 for years prior to  
2020), enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
requirements of the Emergency Paid Sick Leave Act  
(EPSLA) or the Emergency Family and Medical Leave  
Expansion Act (Expanded FMLA), as enacted under the  
FFCRA and amended by the COVID-related Tax Relief Act  
of 2020. However, don't include any wages otherwise  
excluded under sections 3121(b)(1)–(22) when reporting  
qualified sick and family leave wages on your employment  
tax return and when figuring the credit on Worksheet 1,  
Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and  
2e(i). Instead, include qualified sick leave wages and  
qualified family leave wages excluded from the definition  
of employment under sections 3121(b)(1)–(22) separately  
in Step 2, line 2a(iii) and/or line 2e(iii), respectively, before  
you figure your total credit in Step 2, line 2d (credit for  
qualified sick leave wages), or Step 2, line 2h (credit for  
qualified family leave wages).  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4.  
You must attach a corrected Form 8974 and explain the  
reasons for this correction on line 41.  
The 2020 Instructions for Form 943 were released  
before the COVID-related Tax Relief Act of 2020 was  
enacted on December 27, 2020; therefore, Worksheet 1 in  
Instructions for Form 943-X (Rev. 2-2024)  
15  
   
the 2020 Instructions for Form 943 didn't include lines to  
add the wages that meet an exclusion under sections  
3121(b)(1)–(22) when figuring the credit for qualified sick  
and family leave wages. If your Form 943 for 2020 didn't  
claim the correct amount of the credit for qualified sick and  
family leave wages because you paid qualified sick leave  
wages and/or qualified family leave wages that meet an  
exclusion under sections 3121(b)(1)–(22), you may file  
Form 943-X and complete Worksheet 1 to claim the  
correct amount of the credit. You’ll also include on Form  
943-X, lines 26 and 27, and on Worksheet 1 any qualified  
health plan expenses allocable to those wages. The  
appropriate lines related to the exclusions under sections  
3121(b)(1)–(22) were added to Worksheet 1 in the 2021  
Instructions for Form 943.  
Example—Nonrefundable portion of credit for  
qualified sick and family leave wages increased. You  
originally reported a $1,000 nonrefundable portion of the  
credit for qualified sick and family leave wages on Form  
943, line 12b, for 2021. In March 2024, you discover that  
you made an error when figuring the credit. You use  
Worksheet 1 to refigure the nonrefundable portion of the  
credit for qualified sick and family leave wages and you  
determine that the credit is $2,000. To correct the error,  
figure the difference on Form 943-X as shown next.  
received a Small Business Interruption Loan under the  
PPP, you may file Form 943-X and complete Worksheet 2  
to claim the correct amount of the credit. For more  
information, see Notice 2021-20, 2021-11 I.R.B. 922,  
Rev. Proc. 2021-33, 2021-34 I.R.B. 327, available at  
Instructions for Qualified Wages Paid After March  
12, 2020, and Before July 1, 2021  
If you’re correcting the nonrefundable portion of the  
employee retention credit for qualified wages paid after  
March 12, 2020, and before July 1, 2021, that you  
reported on Form 943, line 12c, enter the total corrected  
amount from Worksheet 2, Step 2, line 2h, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
Column 1 (corrected amount)  
Column 2 (Form 943, line 12b)  
2,000.00  
- 1,000.00  
For more information about the employee retention  
credit for qualified wages paid after March 12, 2020, and  
before January 1, 2021, see Notice 2021-20. See Notice  
2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/  
2021-16_IRB#NOT-2021-23, for more information about  
the employee retention credit for qualified wages paid  
after December 31, 2020, and before July 1, 2021. Also  
see section IV of Notice 2021-49, 2021-34 I.R.B. 316,  
Column 3 (difference)  
1,000.00  
To properly show the credit increase as a reduction to  
your tax balance, enter the positive number in column 3 as  
a negative number in column 4. Here is how you would  
enter the numbers on Form 943-X, line 14.  
Column 1  
(corrected  
amount)  
Column 2  
(Form 943,  
line 12b)  
Column 3  
(difference)  
Column 4  
(tax correction)  
Be sure to explain the reasons for this correction on  
line 41.  
2,000.00  
1,000.00  
1,000.00  
-1,000.00  
For corrections to a 2020 Form 943, the employee  
retention credit is only available for qualified  
wages paid after March 12, 2020, and before  
TIP  
Be sure to explain the reasons for this correction on  
line 41.  
January 1, 2021. For corrections to a 2021 Form 943, the  
employee retention credit is only available for qualified  
wages paid after December 31, 2020, and before October  
1, 2021, unless the employer was a recovery startup  
business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022. Adjustments to the nonrefundable  
portion of the employee retention credit for qualified  
wages paid after March 12, 2020, and before July 1, 2021,  
are reported on Form 943-X, line 15a, and adjustments to  
the refundable portion of the credit are reported on Form  
943-X, line 24a. Adjustments to qualified wages for the  
employee retention credit are reported on Form 943-X,  
line 28. Adjustments to qualified health plan expenses  
allocable to the employee retention credit are reported on  
Form 943-X, line 29. If you claimed the employee retention  
credit on your original 2020 Form 943 or your original 2021  
Form 943 for qualified wages paid before July 1, 2021,  
and you make any corrections on Form 943-X for the year  
15a. Nonrefundable Portion of Employee  
Retention Credit  
Use line 15a only for corrections to a 2020 or 2021 Form  
943.  
Section 206(c) of the Taxpayer Certainty and  
Disaster Tax Relief Act of 2020 removed the  
restriction on an employer who has received a  
TIP  
Small Business Interruption Loan under the Paycheck  
Protection Program (PPP) from claiming the employee  
retention credit. The eligible employer can claim the  
employee retention credit on any qualified wages that  
aren't counted as payroll costs in obtaining PPP loan  
forgiveness. Any wages that could count toward eligibility  
for the employee retention credit or PPP loan forgiveness  
can be applied to either of these two programs but not  
both. If your Form 943 for 2020 didn't claim the correct  
amount for the employee retention credit because you  
16  
Instructions for Form 943-X (Rev. 2-2024)  
to amounts used to figure this credit, you’ll need to refigure  
the amount of the credit using Worksheet 2. You’ll also use  
this worksheet to figure the credit for qualified wages paid  
after March 12, 2020, and before July 1, 2021, if you're  
claiming the credit for the first time on Form 943-X.  
credit are reported on Form 943-X, line 29. If you claimed  
the employee retention credit on your original 2021 Form  
943 and you make any corrections on Form 943-X to  
amounts used to figure the credit for qualified wages paid  
after June 30, 2021, and before January 1, 2022, you'll  
need to refigure the amount of the credit using Worksheet  
4. You'll also use this worksheet to figure this credit if  
you’re claiming the credit for the first time on Form 943-X.  
Instructions for Qualified Wages Paid After June  
30, 2021, and Before January 1, 2022  
15b. Nonrefundable Portion of Credit for  
Qualified Sick and Family Leave Wages for  
Leave Taken After March 31, 2021, and Before  
October 1, 2021  
If you’re correcting the nonrefundable portion of the credit  
for qualified sick and family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021, that  
you reported on Form 943, line 12d, enter the total  
corrected amount from Worksheet 3, Step 2, line 2r, in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. For more information  
about the credit for qualified sick and family leave wages,  
go to IRS.gov/PLC.  
The Infrastructure Investment and Jobs Act  
amends section 3134 of the Internal Revenue  
!
CAUTION  
Code, as enacted under the ARP, to limit the  
availability of the employee retention credit in the fourth  
quarter of 2021 to employers that are recovery startup  
businesses, as defined in section 3134(c)(5). Thus, for  
wages paid after September 30, 2021, and before January  
1, 2022, only the wages paid by recovery startup  
businesses can be qualified wages. See the 2021 revision  
of the Instructions for Form 943 for more information about  
a recovery startup business.  
If you're correcting the nonrefundable portion of the  
employee retention credit for qualified wages paid after  
June 30, 2021, and before January 1, 2022, that you  
reported on Form 943, line 12c, enter the total corrected  
amount from Worksheet 4, Step 2, line 2h, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
For corrections to 2021, 2022, or 2023 Form 943,  
line 12d, the credit for qualified sick and family leave  
wages is only available for wages paid in 2021, 2022, or  
2023 with respect to any leave taken after March 31,  
2021, and before October 1, 2021. If you're correcting a  
year before 2021, don't enter any amount on line 15b.  
For more information about the employee retention  
credit for qualified wages paid after June 30, 2021, and  
before January 1, 2022, see Notice 2021-49 and Rev.  
Proc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880,  
modifications to Notice 2021-49.  
Definition of 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. Taxable  
qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, were included on Form 943, line 2, and  
can be adjusted only on Form 943-X, line 6. Total qualified  
sick and family leave wages for leave taken after March  
31, 2021, and before October 1, 2021, including any  
qualified leave wages that were above the social security  
wage base and any qualified leave wages excluded from  
the definition of employment under sections 3121(b)(1)–  
(22), were included on Form 943, lines 22 and 25,  
respectively, and can be adjusted only on Form 943-X,  
lines 31 and 34, respectively. Use Worksheet 3 to figure  
your credit.  
Be sure to explain the reasons for this correction on  
line 41.  
For corrections to a 2021 Form 943, the employee  
retention credit is only available for qualified  
TIP  
wages paid after December 31, 2020, and before  
October 1, 2021, unless the employer was a recovery  
startup business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022. Adjustments to the nonrefundable  
portion of the employee retention credit for qualified  
wages paid after June 30, 2021, and before January 1,  
2022, are reported on Form 943-X, line 15a, and  
adjustments to the refundable portion of the credit are  
reported on Form 943-X, line 24a. Adjustments to  
qualified wages for the employee retention credit are  
reported on Form 943-X, line 28. Adjustments to qualified  
health plan expenses allocable to the employee retention  
Be sure to explain the reasons for this correction on  
line 41.  
Instructions for Form 943-X (Rev. 2-2024)  
17  
Section 3509 rates are also not available for certain  
statutory employees.  
15c. Nonrefundable Portion of COBRA Premium  
Assistance Credit  
COBRA premium assistance is available for periods of  
coverage beginning on or after April 1, 2021, through  
periods of coverage beginning on or before September  
30, 2021. For more information, see Credit for COBRA  
30, 2021 under Reminders, earlier.  
On lines 16–19, enter only corrections to wages  
resulting from reclassifying certain workers as employees  
when section 3509 rates are used to calculate the taxes.  
If the employer issued the required information returns,  
use the section 3509 rates as follows.  
For social security tax, use the employer rate of 6.2%  
plus 20% of the employee rate of 6.2%, for a total rate of  
7.44% of wages.  
Premium payees that receive an election from an  
For Medicare tax, use the employer rate of 1.45% plus  
assistance eligible individual are entitled to the  
COBRA premium assistance credit for premiums  
TIP  
20% of the employee rate of 1.45%, for a total rate of  
1.74% of wages.  
not paid during the quarter in which the election is  
received. See Notice 2021-31 for more information.  
For Additional Medicare Tax, 0.18% (20% of the  
employee rate of 0.9%) of wages subject to Additional  
Medicare Tax.  
If you’re correcting the nonrefundable portion of the  
COBRA premium assistance credit that you reported on  
Form 943, line 12e, enter the total corrected amount from  
Worksheet 5, Step 2, line 2g, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
For federal income tax withholding, the rate is 1.5% of  
wages.  
If the employer didn’t issue the required information  
returns, use the section 3509 rates as follows.  
For social security tax, use the employer rate of 6.2%  
plus 40% of the employee rate of 6.2%, for a total rate of  
8.68% of wages.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
For Medicare tax, use the employer rate of 1.45% plus  
40% of the employee rate of 1.45%, for a total rate of  
2.03% of wages.  
For Additional Medicare Tax, 0.36% (40% of the  
employee rate of 0.9%) of wages subject to Additional  
Medicare Tax.  
For federal income tax withholding, the rate is 3.0% of  
wages.  
Be sure to explain the reasons for this correction on  
line 41.  
Unlike some other lines on Form 943-X, enter in column  
1 only the corrected wages for workers being reclassified,  
not the amount paid to all employees. Enter in column 2  
previously reported wages (if any) to reclassified  
15d. Number of Individuals Provided COBRA  
Premium Assistance  
If you’re correcting the number of individuals provided  
COBRA premium assistance that you reported on Form  
943, line 12f, enter the total corrected amount in column 1.  
In column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
employees. To get the amount for column 4, use the  
applicable section 3509 rates. If you filed the required  
information returns for some employees but didn’t file  
them for other employees, be sure to use the applicable  
rates for each employee when calculating the amounts in  
column 4 and show your calculations on line 41. The tax  
correction in column 4 will be a positive number if you  
increased the amount of wages you previously reported.  
See the instructions for line 40, later, for more information.  
Be sure to explain the reasons for this correction on  
line 41.  
16–19. Special Additions to Wages for Federal  
Income Tax, Social Security Taxes, Medicare  
Taxes, and Additional Medicare Tax  
20. Subtotal  
Combine the amounts on lines 6–19 of column 4 and  
enter the total on line 20.  
Section 3509 provides special rates for the employee  
share of social security tax, Medicare tax, Additional  
Medicare Tax, and federal income tax withholding when  
workers are reclassified as employees in certain  
circumstances. The applicable rate depends on whether  
you filed required information returns. An employer can’t  
recover any tax paid under this provision from the  
employees. The full employer share of social security and  
Medicare taxes is due for all reclassifications.  
Example. You entered “-500.00” in column 4 of line 6,  
“-100.00” in column 4 of line 9, and “1,400.00” in column 4  
of line 11. Combine these amounts and enter “800.00” in  
column 4 of line 20.  
Line 6 (column 4)  
Line 9 (column 4)  
-500.00  
-100.00  
Line 11 (column 4) + 1,400.00  
Line 20 (column 4)  
800.00  
Note. Section 3509 rates aren’t available if you  
intentionally disregarded the requirements to withhold  
taxes from the employee, or if you withheld federal income  
tax but didn’t withhold social security and Medicare taxes.  
18  
Instructions for Form 943-X (Rev. 2-2024)  
 
more information about the deferral of employment tax  
deposits, go to IRS.gov/ETD and see the Instructions for  
Form 943, available at IRS.gov/Form943.  
21. Deferred Amount of the Employer Share of  
Social Security Tax  
Use Form 943-X, line 21, if you need to correct the  
deferred amount of the employer share of social security  
tax that you reported on your 2020 Form 943, line 14b.  
Enter the total corrected amount in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected by you or the IRS. In column 3, enter the  
difference between columns 1 and 2.  
Be sure to explain the reasons for any correction on  
line 41.  
22. Deferred Amount of the Employee Share of  
Social Security Tax  
Use Form 943-X, line 22, if you need to correct the  
deferred amount of the employee share of social security  
tax that you reported on your 2020 Form 943, line 14c.  
Enter the total corrected amount in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected by you or the IRS. In column 3, enter the  
difference between columns 1 and 2.  
Copy the amount in column 3 to column 4. However,  
because an increase to the deferred amount of the  
employer share of social security tax defers the payment  
due, to properly show the amount as a deferral of  
payment, enter a positive number in column 3 as a  
negative number in column 4. A decrease to the deferred  
amount of the employer share of social security tax  
decreases the payment you can defer and must be shown  
as a balance due item; therefore, to properly show the  
amount as a balance due item, enter a negative number in  
column 3 as a positive number in column 4.  
If you're filing Form 943-X to increase the amount of  
social security wages paid on or after March 27, 2020,  
and before January 1, 2021, so that there is an additional  
amount of social security tax that hasn't yet been paid,  
and hasn't yet been deferred, then you may use Form  
943-X to increase the amount of the deferred employer  
share of social security tax originally reported on Form  
943, line 14b. If you're filing Form 943-X to decrease the  
amount of social security wages paid on or after March  
27, 2020, and before January 1, 2021, so that there is a  
decrease in the amount of social security tax that is  
eligible for deferral, then you must use Form 943-X to  
decrease the amount of the deferred employer share of  
social security tax originally reported on Form 943,  
line 14b, if the decrease in wages causes the amount you  
originally deferred to exceed the amount that is now  
eligible for deferral. Otherwise, you may only correct the  
amount of the deferred employer share of social security  
tax if the amount originally reported on Form 943, line 14b,  
isn't the amount you actually deferred (for example, you  
incorrectly reported the amount that you actually  
Copy the amount in column 3 to column 4. However,  
because an increase to the deferred amount of the  
employee share of social security tax defers the payment  
due, to properly show the amount as a deferral of  
payment, enter a positive number in column 3 as a  
negative number in column 4. A decrease to the deferred  
amount of the employee share of social security tax  
decreases the payment you can defer and must be shown  
as a balance due item; therefore, to properly show the  
amount as a balance due item, enter a negative number in  
column 3 as a positive number in column 4.  
You may only correct the amount of the deferred  
employee share of social security tax if the amount  
originally reported on Form 943, line 14c, isn't the amount  
you actually deferred (for example, you incorrectly  
reported the amount that you actually deferred). If you  
already paid the correct amount of the employee's share  
of social security tax, you may not subsequently defer the  
payment by filing Form 943-X.  
The deferred amount of the employee share of social  
security tax was only available for social security wages of  
less than $4,000 paid to an employee in any biweekly pay  
period (or the equivalent threshold amount for other pay  
periods) paid on a pay date during the period beginning  
on September 1, 2020, and ending on December 31,  
2020. The due date for withholding and payment of the  
deferred employee share of social security tax was  
postponed until the period beginning on January 1, 2021,  
and ending on December 31, 2021. The employer was  
liable to pay the deferred employee share of social  
security tax to the IRS and was required to do so before  
January 1, 2022, to avoid interest, penalties, and additions  
to tax on those amounts. Because January 1, 2022, was a  
nonbusiness day, payments made on January 3, 2022,  
were considered timely. For more information about the  
deferral of the employee share of social security tax, see  
Notice 2020-65, 2020-38 I.R.B. 567, available at  
deferred). If you already paid the correct amount of the  
employer share of social security tax during the payroll tax  
deferral period, you may not subsequently defer the  
payment by filing Form 943-X. See IRS.gov/ETD for more  
information about the interaction of credits and the deferral  
of employment tax deposits and payments.  
The deferred amount of the employer share of social  
security tax was only available for deposits and payments  
due on or after March 27, 2020, and before January 1,  
2021, as well as deposits and payments due after January  
1, 2021, that were required for wages paid during the  
applicable period. One-half of the deferred amount of the  
employer share of social security tax was due by  
2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/  
December 31, 2021, and the remainder was due by  
December 31, 2022. Because both December 31, 2021,  
and December 31, 2022, were nonbusiness days,  
payments made on the next business day were  
Be sure to explain the reasons for any correction on  
line 41.  
considered timely. Any payments or deposits you made  
before December 31, 2021, were first applied against your  
payment due on December 31, 2021, and then applied  
against your payment due on December 31, 2022. For  
Instructions for Form 943-X (Rev. 2-2024)  
19  
employee retention credit for qualified wages paid after  
March 12, 2020, and before January 1, 2021, see Notice  
2021-20. See Notice 2021-23 for more information about  
the employee retention credit for qualified wages paid  
after December 31, 2020, and before July 1, 2021. Also  
see section IV of Notice 2021-49, and Rev. Proc. 2021-33.  
23. Refundable Portion of Credit for Qualified  
Sick and Family Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
If you're correcting the refundable portion of the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, that you  
reported on Form 943, line 14d, enter the total corrected  
amount from Worksheet 1, Step 2, line 2k, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. For more information about the  
credit for qualified sick and family leave wages, go to  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
Be sure to explain the reasons for this correction on  
line 41.  
Instructions for Qualified Wages Paid After June  
30, 2021, and Before January 1, 2022  
If you're correcting the refundable portion of the employee  
retention credit that you reported on Form 943, line 14e,  
for qualified wages paid after June 30, 2021, and before  
January 1, 2022, enter the total corrected amount from  
Worksheet 4, Step 2, line 2i, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. For more information about the  
employee retention credit for qualified wages paid after  
June 30, 2021, and before January 1, 2022, see Notice  
modifications to Notice 2021-49.  
For corrections to 2020 Form 943, line 14d, the credit  
for qualified sick and family leave wages is only available  
for wages paid with respect to leave taken after March 31,  
2020, and before January 1, 2021. For corrections to  
2021, 2022, or 2023 Form 943, line 14d, the credit for  
qualified sick and family leave wages is only available for  
wages paid in 2021, 2022, or 2023 with respect to any  
leave taken after March 31, 2020, and before April 1,  
2021. If you're correcting a year before 2020, don't enter  
any amount on line 23.  
Be sure to explain the reasons for this correction on  
line 41.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
24a. Refundable Portion of Employee Retention  
Credit  
Use line 24a only for corrections to a 2020 or 2021 Form  
943.  
For corrections to a 2020 Form 943, the employee  
retention credit is only available for qualified  
wages paid after March 12, 2020, and before  
TIP  
Be sure to explain the reasons for this correction on  
line 41.  
January 1, 2021. For corrections to a 2021 Form 943, the  
employee retention credit is only available for qualified  
wages paid after December 31, 2020, and before October  
1, 2021, unless the employer was a recovery startup  
business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022.  
24b. Refundable Portion of Credit for Qualified  
Sick and Family Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the refundable portion of the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, that you  
reported on Form 943, line 14f, enter the total corrected  
amount from Worksheet 3, Step 2, line 2s, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. For more information about the  
credit for qualified sick and family leave wages, go to  
Instructions for Qualified Wages Paid After March  
12, 2020, and Before July 1, 2021  
If you're correcting the refundable portion of the employee  
retention credit that you reported on Form 943, line 14e,  
for qualified wages paid after March 12, 2020, and before  
July 1, 2021, enter the total corrected amount from  
Worksheet 2, Step 2, line 2i, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. For more information about the  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
20  
Instructions for Form 943-X (Rev. 2-2024)  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
25. Total  
Combine the amounts from column 4 on lines 20–24c and  
enter the result on line 25.  
Your credit. If the amount entered on line 25 is less than  
zero, for example, “-115.00,” you have a credit because  
you overreported your federal employment taxes.  
For corrections to 2021, 2022, or 2023 Form 943,  
line 14f, the credit for qualified sick and family leave wages  
is only available for wages paid in 2021, 2022, or 2023  
with respect to any leave taken after March 31, 2021, and  
before October 1, 2021. If you're correcting a year before  
2021, don't enter any amount on line 24b.  
If you checked the box on line 1, include this amount on  
the "Total deposits" line of Form 943 for the year during  
which you filed Form 943-X. Don’t make any changes to  
your record of federal tax liability reported on Form 943,  
line 17, or Form 943-A, unless you were assessed an FTD  
penalty. For more information, see the Form 943-A  
instructions.  
Be sure to explain the reasons for this correction on  
line 41.  
24c. Refundable Portion of COBRA Premium  
Assistance Credit  
If you checked the box on line 2, you’re filing a claim for  
refund or abatement of the amount shown.  
COBRA premium assistance is available for periods of  
coverage beginning on or after April 1, 2021, through  
periods of coverage beginning on or before September  
30, 2021. For more information, see Credit for COBRA  
30, 2021 under Reminders, earlier.  
If your credit is less than $1, we will send a refund or  
apply it to your next return only if you ask us in writing to  
do so.  
Amount you owe. If the amount on line 25 is a positive  
number, you must pay the amount you owe by the time  
you file Form 943-X. You may not use any credit that you  
show on another Form 943-X to pay the amount you owe,  
even if you filed for the amount you owe and the credit at  
the same time.  
If you owe tax and are filing a timely Form 943-X, 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. Don’t include the tax increase  
reported on Form 943-X on any amended Form 943-A you  
file.  
If you’re correcting the refundable portion of the  
COBRA premium assistance credit that you reported on  
Form 943, line 14g, enter the total corrected amount from  
Worksheet 5, Step 2, line 2h, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
If you owe tax and are filing a late Form 943-X, that is,  
after the due date of Form 943 for the year in which you  
discovered the error, you must file an amended Form  
943-A with the Form 943-X. Otherwise, the IRS may  
assess an “averaged” FTD penalty. The total tax reported  
on Form 943-A, line M, 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.  
Payment methods. You may pay the amount you owe on  
line 25 electronically using the Electronic Federal Tax  
Payment System (EFTPS), by credit card or debit card, or  
by a check or money order.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 14, earlier.  
Be sure to explain the reasons for this correction on  
line 41.  
Corrections to Form 943, Line 14g (For 2020) or  
Line 14i (For 2021)  
Form 943-X doesn't include a line to correct amounts  
reported on Form 943, line 14g (14i), for the total  
The preferred method of payment is EFTPS. For more  
information, go to EFTPS.gov, or call 800-555-4477  
(800-244-4829 (Spanish) or 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, hard 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.  
advances received from filing Form(s) 7200 for the year. If  
a discrepancy exists between the amount reported on  
Form 943 and the amount of advance payments issued,  
the IRS will generally correct the amount reported on Form  
943, line 14g (14i), to match the amount of advance  
payments issued. However, aggregate filers may need to  
correct the amount reported on Form 943, line 14g (14i),  
to reflect the correct advance payments received by their  
clients or customers. If you're an aggregate filer that  
needs to correct the amount reported on Form 943,  
line 14g (14i), include any increase or decrease to the  
amount in the "Total" reported on Form 943-X, line 25;  
write "Correction to line 14g (14i)" on the dotted line to the  
left of the entry box on line 25; explain your correction on  
line 41; and attach Schedule R (Form 943) to Form 943-X  
to show corrections for your clients or customers.  
To pay by credit or debit card, go to IRS.gov/  
PayByCard. Your payment will be processed by a payment  
processor who will charge a processing fee.  
If you pay by check or money order, make it payable to  
“United States Treasury.” On your check or money order,  
be sure to write your EIN, “Form 943-X,and the year  
corrected. You don’t have to pay if the amount you owe is  
less than $1.  
Instructions for Form 943-X (Rev. 2-2024)  
21  
 
If you're correcting the qualified health plan expenses  
allocable to wages reported on Form 943, line 20, that you  
reported on Form 943, line 21, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 2, Step 2, line 2b, for qualified health plan  
expenses allocable to qualified wages paid after March  
12, 2020, and before July 1, 2021. Enter the corrected  
amount from column 1 on Worksheet 4, Step 2, line 2b, for  
qualified health plan expenses allocable to qualified  
wages paid after June 30, 2021, and before January 1,  
2022.  
Lines 26–38  
For lines 26–38, you’ll only enter amounts in columns 1, 2,  
and 3. These lines don't have an entry space for column 4  
because these adjustments don't directly result in an  
increase or decrease to your tax. The amounts entered on  
lines 26–36 are amounts that you use on Worksheets 1–5,  
as applicable, to figure your credits. If you reported an  
incorrect amount on lines 18–29 on your original Form  
943, then you’ll use lines 26–38 of Form 943-X to report  
the correction. Use Worksheets 1–5, as applicable, to  
refigure your credits based on the corrected amounts  
reported in column 1. Be sure to explain the reasons for  
your corrections to lines 26–38 on line 41.  
26. Qualified Health Plan Expenses Allocable to  
Qualified Sick Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
If you're correcting the qualified health plan expenses  
allocable to qualified sick leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, that you  
reported on Form 943, line 18, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 1, Step 2, line 2b.  
30. Credit From Form 5884-C, Line 11, for the  
Year  
Use line 30 only for corrections to a 2020 Form 943.  
If you're correcting the credit from Form 5884-C,  
line 11, for the year, that you reported on 2020 Form 943,  
line 22, enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. Enter the corrected amount  
from column 1 on Worksheet 1, Step 1, line 1g. Entering  
an amount here is strictly for purposes of figuring the  
credit for qualified sick and family wages for leave taken  
after March 31, 2020, and before April 1, 2021, on  
Worksheet 1. For purposes of figuring the employee  
retention credit for qualified wages paid after March 12,  
2020, and before July 1, 2021, enter the corrected amount  
from column 1 on Worksheet 2, Step 1, line 1h, unless you  
also completed Worksheet 1 and you're bringing the  
amount from Worksheet 1, Step 1, line 1j, forward to  
Worksheet 2, Step 1, line 1a. Reporting a correction on  
this line doesn't correct the credit claimed on Form  
5884-C.  
27. Qualified Health Plan Expenses Allocable to  
Qualified Family Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
If you're correcting the qualified health plan expenses  
allocable to qualified family leave wages for leave taken  
after March 31, 2020, and before April 1, 2021, that you  
reported on Form 943, line 19, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 1, Step 2, line 2f.  
31. Qualified Sick Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified sick leave wages for leave  
taken after March 31, 2021, and before October 1, 2021,  
that you reported on Form 943, line 22, enter the total  
corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2. Enter the corrected amount from column 1 on  
Worksheet 3, Step 2, line 2a.  
28. Qualified Wages for the Employee Retention  
Credit  
Use line 28 only for corrections to a 2020 or 2021 Form  
943.  
If you're correcting the qualified wages for the  
employee retention credit that you reported on Form 943,  
line 20, enter the total corrected amount for all employees  
in column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 2, Step 2, line 2a, for  
qualified wages paid after March 12, 2020, and before  
July 1, 2021. Enter the corrected amount from column 1  
on Worksheet 4, Step 2, line 2a, for qualified wages paid  
after June 30, 2021, and before January 1, 2022.  
Be sure to explain the reasons for this correction on  
line 41.  
32. Qualified Health Plan Expenses Allocable to  
Qualified Sick Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified health plan expenses  
allocable to qualified sick leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, that you  
reported on Form 943, line 23, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
29. Qualified Health Plan Expenses for the  
Employee Retention Credit  
Use line 29 only for corrections to a 2020 or 2021 Form  
943.  
22  
Instructions for Form 943-X (Rev. 2-2024)  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 3, Step 2, line 2b.  
Be sure to explain the reasons for this correction on  
line 41.  
enter the total corrected amount for all employees in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 3, Step 2, line 2i.  
Be sure to explain the reasons for this correction on  
line 41.  
33. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Sick Leave Wages for Leave Taken After March  
31, 2021, and Before October 1, 2021  
If you’re correcting the amounts under certain collectively  
bargained agreements allocable to qualified sick leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, that you reported on Form 943, line 24,  
enter the total corrected amount for all employees in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 3, Step 2, line 2c.  
Recovery startup businesses are limited to a  
maximum employee retention credit of $50,000  
!
CAUTION  
per quarter. Don’t enter more than $50,000 per  
quarter in total on lines 15a and 24a.  
37. If You’re Eligible for the Employee Retention  
Credit in the Third Quarter of 2021 Solely  
Because Your Business Is a Recovery Startup  
Business . . .  
Whether you complete line 37 to tell us if you're eligible for  
the employee retention credit in the third quarter of 2021  
solely because your business is a recovery startup  
business depends on its applicability and whether you  
originally reported an amount on your 2021 Form 943,  
line 28.  
Be sure to explain the reasons for this correction on  
line 41.  
34. Qualified Family Leave Wages for Leave  
Taken After March 31, 2021, and Before October  
1, 2021  
If you’re correcting the qualified family leave wages for  
leave taken after March 31, 2021, and before October 1,  
2021, that you reported on Form 943, line 25, enter the  
total corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2. Enter the corrected amount from column 1 on  
Worksheet 3, Step 2, line 2g.  
If you reported the total of any amounts included on  
lines 12c and 14e on line 28 for the third quarter on your  
originally filed 2021 Form 943 but that is no longer  
accurate, explain in detail on line 41 why you no longer  
think that you’re a recovery startup business and the  
reasons that you still qualify for the employee retention  
credit.  
If you didn’t report the total of any amounts included on  
lines 12c and 14e on line 28 for the third quarter on your  
originally filed 2021 Form 943 and this still doesn’t apply,  
don’t complete line 37.  
If you didn’t report the total of any amounts included on  
Be sure to explain the reasons for this correction on  
line 41.  
lines 12c and 14e for the third quarter on your originally  
filed 2021 Form 943 but you’re now claiming the employee  
retention credit as a recovery startup business, complete  
line 37 with the total of the corrected amounts included on  
Form 943-X, lines 15a and 24a.  
35. Qualified Health Plan Expenses Allocable to  
Qualified Family Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified health plan expenses  
allocable to qualified family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021, that  
you reported on Form 943, line 26, enter the total  
corrected amount for all employees in column 1. In column  
2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. Enter the corrected amount  
from column 1 on Worksheet 3, Step 2, line 2h.  
Recovery startup business. For the third quarter of  
2021, a recovery startup business is an employer that:  
Began carrying on a trade or business after February  
15, 2020;  
Had average annual gross receipts of $1 million or less  
for the 3 tax years ending with the tax year before the  
calendar quarter in which the employee retention credit is  
claimed; and  
Isn't otherwise eligible for the employee retention credit  
because business operations aren't fully or partially  
suspended due to a governmental order or because gross  
receipts (within the meaning of section 448(c) or, if you're  
a tax-exempt organization, section 6033) aren't less than  
80% of the gross receipts for the same calendar quarter in  
calendar year 2019.  
Be sure to explain the reasons for this correction on  
line 41.  
36. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Family Leave Wages for Leave Taken After  
March 31, 2021, and Before October 1, 2021  
If you’re correcting the amounts under certain collectively  
bargained agreements allocable to qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, that you reported on Form 943, line 27,  
38. If You’re Eligible for the Employee Retention  
Credit in the Fourth Quarter of 2021 Solely  
Because Your Business Is a Recovery Startup  
Business . . .  
For the fourth quarter of 2021, only a recovery startup  
business may claim the employee retention credit.  
Instructions for Form 943-X (Rev. 2-2024)  
23  
Whether you complete line 38 to tell us if you're eligible for  
the employee retention credit in the fourth quarter of 2021  
solely because your business is a recovery startup  
business depends on its applicability and whether you  
originally reported an amount on your 2021 Form 943,  
line 29.  
On each Form 943 for which you’re entitled to use  
section 3509 rates, complete the following steps.  
Write “Misclassified Employees” in bold letters  
across the top margin of page 1.  
Enter a zero on line 13.  
Complete the signature area.  
If you reported the total of any amounts included on  
Attach a completed Form 943-X (see instructions next).  
lines 12c and 14e on line 29 for the fourth quarter on your  
originally filed 2021 Form 943 but that is no longer  
accurate, explain in detail on line 41 why you no longer  
think that you're a recovery startup business and the  
reasons that you still qualify for the employee retention  
credit.  
On each attached Form 943-X, complete the following  
steps.  
Complete the top of Form 943-X, including the date you  
discovered the error.  
Enter the wage amounts on lines 16–19, column 1.  
Enter zeros on lines 16–19, column 2.  
Complete columns 3 and 4 as instructed in Part 3.  
Provide a detailed statement on line 41.  
Complete the signature area.  
If you didn’t report the total of any amounts included on  
lines 12c and 14e on line 29 for the fourth quarter on your  
originally filed 2021 Form 943 and this still doesn’t apply,  
don’t complete line 38.  
If you can’t use section 3509 rates (for example,  
If you didn’t report the total of any amounts included on  
because the workers you treated as  
lines 12c and 14e for the fourth quarter on your originally  
filed 2021 Form 943 but you’re now claiming the employee  
retention credit as a recovery startup business, complete  
line 38 with the total of the corrected amounts included on  
Form 943-X, lines 15a and 24a.  
!
CAUTION  
nonemployees were certain statutory employees),  
file a Form 943 for each delinquent year. Write  
Misclassified Employees” in bold letters across the top  
margin of page 1 of each Form 943. Complete Form 943  
using the Instructions for Form 943. Attach a Form 943-X  
to each Form 943. Complete the top of Form 943-X,  
including the date you discovered the error, and provide a  
detailed explanation on line 41.  
For the fourth quarter of 2021, a recovery startup  
business is an employer that began carrying on a trade or  
business after February 15, 2020, and had average  
annual gross receipts of $1 million or less for the 3 tax  
years ending with the tax year before the calendar quarter  
in which the employee retention credit is claimed.  
41. Explain Your Corrections  
Treasury regulations require you to explain in detail the  
grounds and facts relied upon to support each correction.  
On line 41, describe in detail each correction you entered  
in column 4 on lines 6–19 and lines 21–24c. Also use  
line 41 to describe in detail corrections made on lines 26–  
38. If you need more space, attach additional sheets, but  
be sure to write your name, EIN, “Form 943-X,and the  
calendar year you’re correcting on the top of each sheet.  
Part 4: Explain Your Corrections for  
the Calendar Year You’re Correcting  
39. Corrections of Both Underreported and  
Overreported Amounts  
Check the box on line 39 if any corrections you entered on  
lines 6–19, lines 21–24c, or lines 26–38, column 3, reflect  
both underreported and overreported amounts.  
You must describe the events that caused the  
underreported or overreported amounts. Explanations  
such as “social security and Medicare wages were  
overstated,administrative/payroll errors were  
Example. If you had an increase to social security  
wages of $15,000 for Nathan Black and a decrease to  
social security wages of $5,000 for Leah Green, you would  
enter $10,000 on line 6, column 3. That $10,000  
discovered,or “taxes were not withheld” are insufficient  
and may delay processing your Form 943-X because the  
IRS may need to ask for a more complete explanation.  
represents the net change from offsetting corrections.  
On line 41, you must explain the reasons for both the  
Provide the following information in your explanation for  
each correction.  
$15,000 increase and the $5,000 decrease.  
Form 943-X line number(s) affected.  
Date you discovered the error.  
Amount of the error.  
40. Did You Reclassify Any Workers?  
Check the box on line 40 if you reclassified any workers to  
be independent contractors or nonemployees. Also check  
this box if the IRS or you determined that workers you  
treated as independent contractors or nonemployees  
should be classified as employees. On line 41, give us a  
detailed reason why any worker was reclassified and, if  
you used section 3509 rates on lines 16–19 for any worker  
reclassified as an employee, explain why section 3509  
rates apply and what rates you used.  
Cause of the error.  
You may report the information in paragraph form. The  
following paragraph is an example.  
“The $1,000 difference shown in column 3 of lines 6  
and 9 was discovered on May 15, 2024, during an internal  
payroll audit. We discovered that we included $1,000 of  
wages for one of the employees twice. This correction  
removes the reported wages that were never paid.”  
Return not filed because you didn’t treat any workers  
as employees. If you didn’t previously file Form 943  
because you mistakenly treated workers as independent  
contractors or as nonemployees, file a Form 943 for each  
delinquent year.  
For corrections shown on lines 16–19, explain why the  
correction was necessary and attach any notice you  
received from the IRS.  
24  
Instructions for Form 943-X (Rev. 2-2024)  
     
For details and required documentation, see Rev. Proc.  
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/  
Part 5: Sign Here  
You must complete all five pages of Form 943-X and sign  
it on page 5. If you don’t sign, processing of Form 943-X  
will be delayed.  
Paid Preparer Use Only  
A paid preparer must sign Form 943-X and provide the  
information in the Paid Preparer Use Only section of Part 5  
if the preparer was paid to prepare Form 943-X 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.  
Who must sign the Form 943-X? The following persons  
are authorized to sign the return for each type of business  
entity.  
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.  
If you’re a paid preparer, enter your Preparer Tax  
Identification Number (PTIN) in the space provided.  
Include your complete address. If you work for a firm,  
enter the firm's name and the EIN of the firm. You can  
apply for a PTIN online or by filing Form W-12. For more  
information about applying for a PTIN online, go to  
IRS.gov/PTIN. You can’t use your PTIN in place of the EIN  
of the tax preparation firm.  
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  
LLC or a principal officer duly authorized to sign.  
Trust or estate—The fiduciary.  
Generally, you’re not required to 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.  
Form 943-X 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-X by rubber  
stamp, mechanical device, or computer software program.  
Instructions for Form 943-X (Rev. 2-2024)  
25  
 
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave  
Wages for Leave Taken After March 31, 2020, and Before April 1,  
2021  
Keep for Your Records  
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and  
before April 1, 2021, on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave  
wages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it  
for the first time on Form 943-X.  
Step 1.  
Determine the corrected 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  
Enter the amount of social security wages from Form 943, line 2, or, if corrected,  
the amount from Form 943-X, line 6, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a  
1b  
1c  
Multiply line 1a by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1b  
If you're a third-party payer of sick pay that isn't an agent and you're claiming  
credits for amounts paid to your employees, enter the employer share of social  
security tax included on Form 943, line 10, or, if corrected, the amount of the  
employer share of social security tax on sick pay that you included on Form 943-X,  
line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c  
1d  
Employer share of social security tax included on Form 943-X, line 17,  
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d  
1e  
1f  
Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . . .  
1e  
Enter the amount from Form 8974, line 12 (including any amended Form 8974  
attached to Form 943-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f  
1g  
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount  
was also included on Form 943, line 22, or, if corrected, the amount from Form  
943-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g  
1h  
1i  
Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . .  
1h  
Total nonrefundable credits already used against the employer share of  
social security tax. Add lines 1f, 1g, and 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1i  
1j  
1j  
Employer share of social security tax remaining. Subtract line 1i  
from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Step 2.  
Figure the sick and family leave credit  
2a  
Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the  
amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2a(i) Qualified sick leave wages included on Form 943, line 4, or, if corrected, the  
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2a,  
or Form 943-X, line 7, column 1, 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  
2a(ii)  
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)  
2b  
2c  
Qualified health plan expenses allocable to qualified sick leave wages (Form 943,  
line 18, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . . 2b  
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)  
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c  
2d  
2e  
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . .  
2d  
Qualified family leave wages reported on Form 943, line 2b, or, if corrected, the  
amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
2e(i) Qualified family leave wages included on Form 943, line 4, or, if corrected, the  
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2b,  
or Form 943-X, line 8, column 1, 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  
2e(ii)  
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)  
2f  
Qualified health plan expenses allocable to qualified family leave wages (Form  
943, line 19, or, if corrected, Form 943-X, line 27, column 1) . . . . . . . . . . . . . . . . . . 2f  
2g  
2h  
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)  
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,  
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2h  
2i  
2i  
2j  
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . .  
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 1j or line 2i. Enter this amount on Form 943-X, line 14,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
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-X, line 23, column 1 . . . . . . . . . . . .  
2k  
26  
Instructions for Form 943-X (Rev. 2-2024)  
 
Worksheet 2. Adjusted Employee Retention Credit for Qualified  
Wages Paid After March 12, 2020, and Before January 1, 2021, for a  
2020 Form 943, or Qualified Wages Paid After December 31, 2020,  
and Before July 1, 2021, for a 2021 Form 943  
Keep for Your Records  
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before January  
1, 2021, on your original 2020 Form 943 or for qualified wages paid after December 31, 2020, and before July 1, 2021, on your original  
2021 Form 943 and you correct any amounts used to figure the employee retention credit. You’ll also use this worksheet to figure this credit  
if you're claiming it for the first time on Form 943-X.  
Step 1.  
Determine the corrected 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  
If you completed Worksheet 1 to claim a credit for qualified sick and family leave  
wages for leave taken after March 31, 2020, and before April 1, 2021, and you're  
also claiming the employee retention credit, enter the amount from Worksheet 1,  
Step 1, line 1j, and go to Step 2. Otherwise, complete lines 1b–1k below and then  
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1a  
1b  
Enter the amount of social security wages from Form 943, line 2a, or, if corrected,  
the amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
Multiply line 1b by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits  
for amounts paid to your employees, enter the employer share of social security tax  
included on Form 943, line 10, or, if corrected, the amount of the employer social  
security tax on sick pay that you included on Form 943-X, line 12, column 1 (enter as  
a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d  
1e  
Employer share of social security tax included on Form 943-X, line 17,  
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e  
1f  
1g  
Employer share of social security tax. Combine lines 1c, 1d, and 1e . . . . . . . . . .  
1f  
Enter the amount from Form 943, line 12a, or, if corrected, the amount from Form  
943-X, line 13, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g  
1h  
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount was  
also included on Form 943, line 22, or, if corrected, the amount from Form 943-X,  
line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h  
1i  
1j  
Enter the amount from Form 5884-D, line 12, for this year . . . . . . . . . . . . . . . . . . . . .  
1i  
Total nonrefundable credits already used against the employer share of  
social security tax. Add lines 1g, 1h, and 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1j  
1k  
Employer share of social security tax remaining. Subtract line 1j  
from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1k  
Step 2.  
Figure the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, 2021  
Caution: For qualified wages paid before January 1, 2021, the cumulative total for  
2020 that can be claimed on lines 2a and 2b can't exceed $10,000 per employee.  
For qualified wages paid after December 31, 2020, and before July 1, 2021, the total  
amount included on lines 2a and 2b is limited to a maximum of $10,000 per  
employee in each of the first quarter and the second quarter of 2021 ($20,000 in  
total for purposes of this worksheet).  
2a  
2b  
Qualified wages (excluding qualified health plan expenses) for the employee  
retention credit for qualified wages paid after March 12, 2020, and before January 1,  
2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and  
before July 1, 2021, for a 2021 Form 943 (these qualified wages are included in the  
total reported on Form 943, line 20, or, if corrected, Form 943-X, line 28, column  
1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
Qualified health plan expenses allocable to qualified wages for the employee  
retention credit for qualified wages paid after March 12, 2020, and before January 1,  
2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and  
before July 1, 2021, for a 2021 Form 943 (these qualified health plan expenses are  
included in the total reported on Form 943, line 21, or, if corrected, Form 943-X,  
line 29, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
2c  
2d  
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2c  
Retention credit. If you're correcting your 2020 Form 943, multiply line 2c by 50%  
(0.50). If you're correcting your 2021 Form 943, multiply line 2c by 70%  
(0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2d  
2e  
2f  
Enter the amount of the employer share of social security tax from Step 1, line 1a, or,  
if applicable, Step 1, line 1k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
Enter the amount of the nonrefundable portion of the credit for qualified sick and  
family leave wages for leave taken after March 31, 2020, and before April 1, 2021  
(this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if  
you're correcting that credit for the year or you may need to enter the credit claimed  
on your original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f  
2g  
2h  
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2g  
Nonrefundable portion of employee retention credit. Enter the smaller of line 2d  
or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . . . . . . . . .  
2h  
2i  
2i  
Refundable portion of employee retention credit. Subtract line 2h from line 2d  
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . . .  
Instructions for Form 943-X (Rev. 2-2024)  
27  
 
Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave  
Wages for Leave Taken After March 31, 2021, and Before October 1,  
2021  
Keep for Your Records  
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,  
on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,  
and before October 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from  
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a  
1b  
1c  
Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1b  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts  
paid to your employees, enter the employer share of Medicare tax included on Form 943, line 10,  
or, if corrected, the amount of the employer share of Medicare tax on sick pay that you included  
on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . 1c  
1d  
1e  
1f  
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . . 1d  
Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .  
1e  
1g  
For corrections to tax years beginning after December 31, 2022, only, enter the amount from  
1f  
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . . .  
1g  
Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .  
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,  
reported on Form 943, line 22, or, if corrected, the amount from Form 943-X, line 31,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2a(i)  
Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form  
943-X, line 31, column 1, that were not included as wages reported on Form 943, lines 2 and 4,  
or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, 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, or, if corrected, the amount from Form  
943-X, line 31, column 1, that were not included as wages reported on Form 943, line 2, or, if  
corrected, the amount from Form 943-X, line 6, column 1, 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, reported on Form 943, line 23, or, if corrected, the amount  
from Form 943-X, line 32, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, reported on Form 943, line 24,  
or, if corrected, the amount from Form 943-X, line 33, column 1 . . . . . . . . . . . . . . . . . . . . . . . 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,  
reported on Form 943, line 25, or, if corrected, the amount from Form 943-X, line 34,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
2g(i)  
Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from  
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, lines 2  
and 4, or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, 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, or, if corrected, the amount from  
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, line 2, or,  
if corrected, the amount from Form 943-X, line 6, column 1, because the qualified family leave  
2g(ii)  
wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iii)  
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2h  
2g(iv)  
Qualified health plan expenses allocable to qualified family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, reported on Form 943, line 26, or, if corrected, the  
amount from Form 943-X, line 35, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h  
2i  
Amounts under certain collectively bargained agreements allocable to qualified family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943,  
line 27, or, if corrected, the amount from Form 943-X, line 36, column 1 . . . . . . . . . . . . . . . . . 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 employee retention credit claimed under section 2301 of the CARES Act with respect  
to qualified wages paid after March 31, 2021, and before July 1, 2021, that were also taken into  
account for the credit for qualified sick and family leave wages . . . . . . . . . . . . . . . . . . . . . . . 2n  
2o  
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 . . . . . . . . . . . 2o  
2p  
2q  
Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2p  
Credit for qualified sick and family leave wages after adjusting for other credits. Subtract  
line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2q  
2r  
2r  
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 1g or line 2q.  
Enter this amount on Form 943-X, line 15b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2s  
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 2r from line 2q and enter this  
amount on Form 943-X, line 24b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2s  
28  
Instructions for Form 943-X (Rev. 2-2024)  
 
Worksheet 4. Adjusted Employee Retention Credit for Qualified  
Wages Paid After June 30, 2021, and Before January 1, 2022  
Keep for Your Records  
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January  
1, 2022, on your original 2021 Form 943 and you correct any amounts used to figure the employee retention credit for qualified wages paid  
after June 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on  
Form 943-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
If you completed Worksheet 3 to claim a credit for qualified sick and family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021, and you're  
also claiming the employee retention credit, enter the amount from Worksheet 3,  
Step 1, line 1g, and go to Step 2. Otherwise, complete lines 1b–1f below and then  
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1a  
1b  
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the  
amount from Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1c  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits  
for amounts paid to your employees, enter the employer share of Medicare tax  
included on Form 943, line 10, or, if corrected, the amount of the employer share of  
Medicare tax on sick pay that you included on Form 943-X, line 12, column 1 (enter  
as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d  
1e  
1f  
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . 1e  
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .  
1f  
Step 2.  
Figure the employee retention credit for qualified wages paid after June 30, 2021, and before January 1, 2022  
Caution: You must be a recovery startup business to claim the employee retention  
credit for qualified wages paid after September 30, 2021, and before January 1,  
2022 (fourth quarter 2021). The total amount included on lines 2a and 2b is limited  
to a maximum of $10,000 per employee in each of the third quarter and the fourth  
quarter of 2021 ($20,000 in total for purposes of this worksheet).  
2a  
2b  
Qualified wages (excluding qualified health plan expenses) for the employee  
retention credit for qualified wages paid after June 30, 2021, and before January 1,  
2022 (these qualified wages are included in the total reported on Form 943, line 20,  
or, if corrected, Form 943-X, line 28, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
Qualified health plan expenses allocable to qualified wages for the employee  
retention credit for qualified wages paid after June 30, 2021, and before January 1,  
2022 (these qualified health plan expenses are included in the total reported on  
Form 943, line 21, or, if corrected, Form 943-X, line 29, column 1) . . . . . . . . . . . . . 2b  
2c  
2d  
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2c  
Retention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee  
retention credit solely because your business is a recovery startup business, don't  
enter more than $50,000 for each of the third quarter and the fourth quarter of 2021  
($100,000 in total for the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2d  
2e  
2f  
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if  
applicable, Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
Enter the amount of the nonrefundable portion of the credit for qualified sick and  
family leave wages for leave taken after March 31, 2021, and before October 1,  
2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions  
if you're correcting that credit or you may need to enter the credit claimed on your  
original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f  
2g  
2h  
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2g  
Nonrefundable portion of employee retention credit. Enter the smaller of  
line 2d or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . .  
2h  
2i  
2i  
Refundable portion of employee retention credit. Subtract line 2h from line 2d  
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . .  
Instructions for Form 943-X (Rev. 2-2024)  
29  
 
Keep for Your Records  
Worksheet 5. Adjusted COBRA Premium Assistance Credit  
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 943 and you correct any amounts used to figure the  
COBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
1b  
If you completed Worksheet 3 or Worksheet 4, and you're also claiming the COBRA premium  
assistance credit, enter the amount listed on Worksheet 3, line 1g, or Worksheet 4, line 1a or 1f  
(as applicable). Otherwise, complete lines 1b–1h below and then go to Step 2 . . . . . . . . . . .  
1a  
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from  
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1c  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for  
amounts paid to your employees, enter the employer share of Medicare tax included on Form  
943, line 10, or, if corrected, the amount of the employer share of Medicare tax on sick pay that  
you included on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . 1d  
1e  
1f  
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . 1e  
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .  
1f  
1g  
For corrections to tax years beginning after December 31, 2022, only, enter the amount from  
1g  
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . .  
1h  
Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . .  
1h  
Step 2.  
Figure the COBRA premium assistance credit  
2a  
Enter the COBRA premium assistance that you provided for periods of coverage beginning on  
or after April 1, 2021, through periods of coverage beginning on or before September 30,  
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2b  
2c  
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,  
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may  
come from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit or  
you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . . . 2c  
2d  
2e  
Enter the amount of the nonrefundable portion of the employee retention credit (this amount  
may come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that credit  
or you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . 2d  
Other nonrefundable credits used against the employer share of Medicare tax. Add  
lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
2f  
2g  
Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2f  
Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of  
line 2a or line 2f. Enter this amount on Form 943-X, line 15c, column 1 . . . . . . . . . . . . . . . .  
2g  
2h  
2h  
Refundable portion of the COBRA premium assistance credit. Subtract line 2g from  
line 2a and enter this amount on Form 943-X, line 24c, column 1 . . . . . . . . . . . . . . . . . . . .  
unless the form displays a valid OMB control number.  
Books and 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.  
How Can You Get Forms, Instructions,  
and Publications From the IRS?  
You can view, download, or print most of the  
forms, instructions, and publications you may  
need at IRS.gov/Forms. Otherwise, you can go to  
IRS.gov/OrderForms to place an order and have them  
mailed to you. The IRS will process your order for forms  
and publications as soon as possible. Don't resubmit  
requests you've already sent us. You can get forms and  
publications faster online.  
The time needed to complete and file Form 943-X 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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23 hr., 40 min.  
52 min.  
2 hr., 29 min.  
Paperwork Reduction Act Notice. We ask for the  
information on Form 943-X 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,  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making Form  
943-X 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-X to this address. Instead, see  
Employment Taxes, of the Internal Revenue Code  
imposes employment taxes, including federal income tax  
withholding, on wages. This form is used to determine the  
amount of taxes you owe. Section 6011 requires you to  
provide the requested information if the tax applies to you.  
You’re not required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
30  
Instructions for Form 943-X (Rev. 2-2024)