Form 943-X
Forms

Form 943-X: Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund

Are you looking to fix mistakes on a previously filed Form 943? Use Form 943-X to adjust wages subject to social security tax, Medicare tax, and more, plus complete additional requirements such as Form W-2 and Form W-2c certifications.

What is Form 943-X?

Form 943-X is an IRS form which is used to correct errors on a previously filed Form 943. This form can be used to correct any discrepancies with wages subject to social security tax, wages subject to Medicare tax, wages subject to additional Medicare Tax withholding, federal income tax withheld from wages, and more. Form 843 should be used in order to request a refund or abatement of assessed interest or penalties, as it is not permitted on Form 943 or Form 943-X. It is important to note that if you did not file a Form 943 for 1 or more years, you must use Form 943, instead of Form 943-X. When filing Form 943-X, you must make any certifications that apply and ensure to give a detailed explanation on line 41 for each correction that you show on the form.

IRS Form 943-X – Who Needs to Fill It Out?

The IRS Form 943-X is used to correct errors on a previously filed Form 943. Those corrections can be made to wages subject to social security and Medicare taxes, federal income tax withheld from wages, social security taxes, qualified small business payroll tax credit, employee retention credit, and COBRA premium assistance credit. Generally, it should be filed separately from Form 943, though there are certain exceptions where it must be filed with Form 943. Form 943-X cannot be used to correct Form CT-1, 941, 941-SS, 944, or 945, those are corrected with their respective “X” forms. It is important to provide a detailed explanation for each correction made. Completing Form 943-X also requires certifying that all applicable Forms W-2 and Forms W-2c have been or will be filed.

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Step-by-Step: Form 943-X Instructions For Filling Out the Document

Filing Form 943-X is the process used to correct errors on a previously filed Form 943. Errors such as Wages subject to social security tax, Wages subject to Medicare tax, Wages subject to Additional Medicare Tax withholding, Federal income tax withheld from wages, Deferred amount of the employer share of social 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 qualified sick and family leave wages, Amounts reported reported on Form 943 for the employee retention credit, and Amounts reported on Form 943 for the COBRA premium assistance credit must all be corrected using Form 943-X. It is important to file a separate Form 943-X for each Form 943 that you are correcting and, in most cases, to file Form 943-X separately, not with Form 943. Here, you must also decide which process to use; the adjustment process (payment or credit) or the claim process (refund or abatement). Further clarification and guidance for specific circumstances can be found in Rev. Rul. 2009-39. To ensure that all applicable Forms W-2 and Forms W-2c are filed, certifications must also be provided. Please note that Form 943-X may not be used to correct Forms CT-1, 941, 941-SS, 944, or 945 – instead, use the respective “X” form.

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Below, we present a table that will help you understand how to fill out Form 943-X.

Information Required for Form 943-X Details
Wages subject to social security tax Correct the amount of wages subject to social security tax
Wages subject to Medicare tax Correct the amount of wages subject to Medicare tax
Wages subject to Additional Medicare Tax withholding Correct the amount of wages subject to Additional Medicare Tax withholding
Federal income tax withheld from wages Correct the amount of federal income tax withheld from wages
Deferred amount of the employer share of social security tax Correct the deferred amount of the employer’s share of social security tax
Deferred amount of the employee share of social security tax Correct the deferred amount of the employee’s share of social security tax
Qualified small business payroll tax credit for increasing research activities Correct any errors related to this credit
Amounts reported on Form 943 for the credit for qualified sick and family leave wages Correct any errors related to this credit
Amounts reported on Form 943 for the employee retention credit Correct any errors related to this credit
Amounts reported on Form 943 for the COBRA premium assistance credit Correct any errors related to this credit
Process Selection Choose between the adjustment process (payment or credit) or the claim process (refund or abatement)
Additional Certifications Provide certifications for Forms W-2 and Forms W-2c
Not for Use with Other Forms Form 943-X cannot be used to correct Forms CT-1, 941, 941-SS, 944, or 945
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Do You Need to File Form 943-X Each Year?

No, Form 943-X is not a yearly filing requirement. It is used only to correct errors on a previously filed Form 943. Form 943-X can be used to correct wages subject to Social Security and Medicare taxes, federal income tax withheld from wages, and other amounts reported incorrectly on Form 943. If you mistakenly treated your employees as nonemployees, you may have to file Form 943-X with Form 943. If you did not file a Form 943 for one or more years, don’t use Form 943-X, and instead file Form 943 for each of those years. You’ll use the adjustment or claim processes, depending on whether you are under- or over-reporting taxes, and must complete additional requirements when filing Form 943-X, such as certifying that you have filed all applicable Forms W-2 and Forms W-2c. Do not use Form 943-X to correct Form CT-1, 941, 941-SS, 944, or 945–instead use the corresponding “X” form for those forms.

Download the official IRS Form 943-X PDF

On the official IRS website, you will find the link to download Form 943-X. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 943-X

Sources:

https://www.irs.gov/forms-pubs/about-form-943x

https://www.irs.gov/instructions/i943x

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