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

Instructions for Form 943-X
(Rev. February 2013)

Department of the Treasury
Internal Revenue Service

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.

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 www.irs.gov/form943x.

What's New
Social security tax rate for 2012. The employee social
security tax rate is 4.2% and the employer social security tax
rate is 6.2% (10.4% total). Be sure to use the correct rate
when reporting corrected amounts reported on Form 943-X,
line 6.

Reminders
Qualified employer's social security tax credit. Qualified
employers were allowed a credit of their share (6.2%) of
social security tax on wages paid to qualified employees after
March 18, 2010, and before April 1, 2010. Any errors
discovered on a previously filed 2010 Form 943 for this credit
are corrected on Form 943-X, lines 16c and 16d.
Qualified employer’s social security tax exemption expired. The qualified employer's exemption for their share
(6.2%) of social security tax on wages paid to qualified
employees expired on December 31, 2010. Any errors
discovered on a previously filed 2010 Form 943 for this
exemption are corrected on Form 943-X, lines 9a and 9b.
Advance payment of earned income credit (EIC). The
option of receiving advance payroll payments of EIC expired
on December 31, 2010. Any errors discovered on a
previously filed Form 943 for a tax year ending before
January 1, 2011, are corrected on Form 943-X, line 15.
COBRA premium assistance credit. Employers who
make COBRA premium assistance payments for assistance
eligible individuals are allowed a credit for the payments on
Form 943. Any errors discovered on a previously filed Form
943 for this credit or for the number of individuals provided
COBRA premium assistance are corrected on Form 943-X.
See the instructions for lines 16a and 16b, 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:
Income tax withheld from wages,
Taxable social security wages,
Taxable Medicare wages,
Advance earned income credit (EIC) payments made to
employees (for years ending before January 1, 2011),
Credits for COBRA premium assistance payments,
Jan 30, 2013

Credit for qualified employer’s share of social security tax
on wages paid to qualified employees March 19–31, 2010,
and
Exemption for qualified employer’s share of social security
tax on wages paid to qualified employees April 1–December
31, 2010.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of assessed
interest or penalties. Do not request abatement of assessed
interest or penalties on Form 943 or Form 943-X.
We use the terms “correct” and “corrections” on
Form 943-X and in these instructions to include
interest-free adjustments under sections 6205 and
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
www.irs.gov/irb/2009-52_IRB/ar14.html.

TIP

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 are
correcting, and
File Form 943-X separately. Do not file Form 943-X with
Form 943.
If you did not file a Form 943 for one or more years, do
not use Form 943-X. Instead, file Form 943 for each of those
years. See also When Should You File Form 943-X, later.
However, if you did not file Forms 943 because you
improperly treated workers as independent contractors or
nonemployees and are now reclassifying them as
employees, see the instructions for line 20, later.
Report the correction of underreported and overreported
amounts for the same year on a single Form 943-X, unless
you are requesting a refund or abatement. If you are
requesting a refund or abatement and you are correcting
both underreported and overrreported amounts, file one
Form 943-X correcting the underreported amounts only and
a second Form 943-X correcting the overreported amounts.
You will 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 are correcting overreported
amounts during the last 90 days of a period of limitations.
You will use the claim process if you overreported
employment taxes and are requesting a refund or abatement
of the overreported amount. Follow the chart on the back 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 21 for each correction that you
show on Form 943-X.

Cat. No. 20333Q

Continue to report current year adjustments for fractions of
cents, third-party sick pay, and group-term life insurance on
Form 943, line 8.

Underreported tax. If you are 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 or
failure-to-deposit penalties. See What About Penalties and
Interest, later. For details on how to make a payment, see the
instructions for lines 17–18, 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”
failure-to-deposit penalty. The total tax reported on Form
943-A, line M, must match the corrected tax (Form 943, line 9
(line 11 for years before 2011), combined with any correction
reported on Form 943-X, line 14, minus any advance EIC
reported on Form 943-X, line 15) for the year, less any
previous abatements and interest-free tax assessments.

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, Wage and Tax Statement, and Forms
W-2c, Corrected Wage and Tax Statement. For corrections
of overreported federal income tax, social security tax, or
Medicare tax, you must make any certifications that apply to
your situation.
Do not use Form 943-X to correct Form CT-1, 941,
941-SS, 944, or 945. Instead, use the “X” form that
CAUTION
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:
You can call the IRS Business and Specialty Tax Line toll
free at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for
persons who are deaf, hard of hearing, or have a speech
disability) Monday–Friday 7:00 a.m.– 7:00 p.m. local time
(Alaska and Hawaii follow Pacific time).
Visit the IRS website at www.irs.gov/businesses and click
on the Employment Taxes link under Businesses Topics, or
See Pub. 51 (Circular A), Agricultural Employer's Tax
Guide.

Example—You owe tax. On February 11, 2013, you
discover that you underreported $1,000 of social security and
Medicare wages on your 2012 Form 943. File Form 943-X
and pay the amount you owe by January 31, 2014, because
you discovered the error in 2013 and January 31, 2014, is the
due date for that year. If you file Form 943-X before January
31, 2014, pay the amount you owe when you file.
Overreported tax—credit. If you overreported tax and
choose to apply the credit to Form 943, file Form 943-X soon
after you discovered the error but more than 90 days before
the period of limitations on the credit or refund for Form 943
expires. See Is There a Deadline for Filing Form 943-X, later.

See also How Can You Order Forms and Publications
from the IRS, later.

When Should You File Form 943-X?

Example—You want your credit applied to Form 943.
You filed your 2012 Form 943 on January 31, 2013, and
payments were timely made. On May 1, 2013, you discover
that you overreported tax on your 2012 Form 943. You file
Form 943-X on June 1, 2013. IRS treats your credit as a tax
deposit made on January 1, 2013. When you file your 2013
Form 943, include the amount from Form 943-X, line 18, on
the “Total deposits” line of your 2013 Form 943.

File Form 943-X when you discover an error on a previously
filed Form 943.
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 or on Form 943-A, Agricultural
Employer's Record of Federal Tax Liability, do not file Form
943-X. For more information about correcting federal tax
liabilities reported on your Monthly Summary of Federal Tax
Liability on Form 943 or on Form 943-A, see the Form 943-A
instructions.

Overreported tax—claim. 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 need to correct any
underreported amounts, you must file another Form 943-X
reporting only corrections to the underreported amounts. See
Is There a Deadline for Filing Form 943-X, later.

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 below. For overreported amounts, you
may choose to either make an interest-free adjustment or file
a claim for refund or abatement. If you are correcting
overreported amounts, see Overreported tax—credit and
Overreported tax—claim below.
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
on or before the due date. If you do not follow these
guidelines, we will consider Form 943-X filed when it is
actually received. See Pub. 51 (Circular A) for more
information on IRS-designated private delivery services.

Is There a Deadline for Filing Form
943-X?
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 2010 Form 943 on January 27,
2011, and payments were timely made. The IRS treats the
return as if it were filed on April 15, 2011. On January 22,
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Instructions for Form 943-X (Rev. 2-2013)

you filed your Form 943, enter the corrected information and
the IRS will update your address of record.

2014, you discover that you overreported social security and
Medicare wages on that form by $10,000. To correct the
error, you must file Form 943-X by April 15, 2014, which is
the end of the period of limitations, and use the claim
process.

Return You Are Correcting

Enter the calendar year of the Form 943 you are correcting in
the box at the top of page 1. Enter the calendar year on
pages 2 and 3, and on any attachments. Be sure to write your
name, EIN, Form 943-X, and calendar year on the top of any
attachment.

If you file Form 943-X to correct overreported
amounts in the last 90 days of a period of limitations
CAUTION
(after January 15, 2014, in the example above), you
must use the claim process. You cannot use the adjustment
process. If you are also correcting underreported amounts,
you must file another Form 943-X to correct the
underreported amounts using the adjustment process and
pay any tax due.

!

Enter the Date You Discovered Errors

You must enter the date you discovered errors. You discover
an error when you have enough information to be able to
correct it. If you are reporting several errors that you
discovered at different times, enter the earliest date you
discovered them here. Report any subsequent dates and
related errors on line 21.

Where Should You File Form 943-X?
Send your completed Form 943-X to the address shown
below.
IF you are in . . .
Special filing addresses for
exempt organizations; federal,
state, and local governmental
entities; and Indian tribal
governmental entities; regardless of
location

You must provide all of the information requested at the top
of page 1 of Form 943-X. You must check one box (but not
both) in Part 1. In Part 2, you must check the box on line 3
and any boxes that apply on lines 4 and 5. In Part 3, if any
line does not apply, leave it blank. Complete Parts 4 and 5 as
instructed.

THEN use this address . . .

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

How Should You Report Negative Amounts?

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

No legal residence or principal
place of business in any state

Must You Make an Entry on Each Line?

Form 943-X uses negative numbers to show reductions in tax
(credits) and positive numbers to show additional tax
(amounts you owe).

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 are completing
the return on your computer and your software only allows
you to use parentheses to report negative amounts, you may
use them.

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.
Type or print your entries.
Use Courier font (if possible) for all typed or
computer-generated entries.
Omit dollar signs. You may use commas and decimal
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. Do not round entries to
whole dollars.
Complete all three pages and sign Form 943-X on page 3.
Staple multiple sheets in the upper-left corner.

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

How Should You Complete Form
943-X?
Use a Separate Form 943-X for Each Year You
Are Correcting

What About Penalties and Interest?

Generally, your correction of an underreported amount will
not be subject to a failure-to-pay penalty, failure-to-deposit
penalty, or interest if you:
File on time (by the due date of Form 943 for the year in
which you discover the error),
Pay the amount shown on line 18 by the time you file
Form 943-X,
Enter the date you discovered the error, and
Explain in detail the grounds and facts relied on to support
the correction.

Use a separate Form 943-X for each Form 943 that you are
correcting. For example, if you found errors on your Forms
943 for 2011 and 2012, file one Form 943-X to correct the
2011 Form 943. File a second Form 943-X to correct the
2012 Form 943.

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 and 3,
and on any attachments. If your address has changed since

Instructions for Form 943-X (Rev. 2-2013)

No correction will be eligible for interest-free treatment if
any of the following apply.
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1. Adjusted Employment Tax Return

The amounts underreported relate to an issue that was
raised in an examination of a prior period.
You knowingly underreported your employment tax
liability.
You received a notice and demand for payment.
You received a Notice of Determination of Worker
Classification.

Check the box on line 1 if you are correcting underreported
amounts or overreported amounts and you would like to use
the adjustment process to correct the errors.
If you are correcting both underreported amounts and
overreported amounts on this form, you must check this box.
If you check this box, any negative amount shown on line 18
will be applied as a credit (tax deposit) to your Form 943 for
the year in which you are filing this form. See Example—You
want your overreported tax applied as a credit to Form 943
above.

If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Do not
attach an explanation when you file your return.

Overview of the Process

If you owe tax. Pay the amount shown on line 18 by the
time you file Form 943-X. Generally, you will not be charged
interest if you file on time, pay on time, enter the date you
discovered the error, and explain the correction on line 21.

The process to correct a previously filed Form 943 or to file a
claim is 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 lines 17–18, later.

If you have a credit. You overreported employment taxes
(you have a negative amount on line 18) and want the IRS to
apply the credit to 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 18, 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.

Example—You underreported employment taxes. On
June 20, 2013, you discover an error that results in additional
tax on your 2012 Form 943. File Form 943-X by January 31,
2014, and pay the amount you owe by the time you file. See
When Should You File Form 943-X, earlier. Do not attach
Form 943-X to your 2013 Form 943.
If you overreported the tax. If you overreported the tax
on a previously filed Form 943, you may choose one of the
following options.
Use the adjustment process. Check the box on line 1 to
apply any credit (negative amount) from line 18 to Form 943
for the year during which you file Form 943-X.
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 18.

Do not check the box on line 1 if you are correcting
overreported amounts and the period of limitations
CAUTION
on credit or refund for Form 943 will expire within 90
days of the date you file Form 943-X. Instead, check the box
on line 2. See Is There a Deadline for Filing Form 943-X,
earlier.

!

2. Claim

Check the box on line 2 to use the claim process if you are
correcting overreported amounts only and you are
claiming a refund or abatement for the negative amount
(credit) shown on line 18. Do not check this box if you are
correcting any underreported amounts on this form.

To ensure that the IRS has enough time to process a
credit for an overreporting adjustment in the year
during which you file Form 943-X, you are
encouraged to file Form 943-X correcting the overreported
amount in the first 11 months of a year. For example, if you
discover an overreported amount in December, you may
want to file Form 943-X during the first 11 months of the next
year. 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.

TIP

You must check the box on line 2 if you have a credit 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 for Filing Form 943-X, earlier.
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.

Example—You want your overreported tax applied as
a credit to Form 943. On December 18, 2013, you discover
you overreported your tax on your 2012 Form 943 and want
to make a correction using the adjustment process. To allow
the IRS enough time to process the credit, you file Form
943-X on January 2, 2014, and take the credit on your 2014
Form 943.

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 18, plus any interest that applies.

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 amounts, complete line 3 only; skip lines 4
and 5 and go to Part 3.

Specific Instructions:
Part 1: Select ONLY One Process

If your corrections relate to overreported amounts, 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:

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. Do not
check both boxes.
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Instructions for Form 943-X (Rev. 2-2013)

5. Certifying Claims

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.

If you are filing a claim for refund or abatement of
overreported federal income tax, social security tax, or
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 could not locate or secure the
cooperation of the remaining employees, check all applicable
boxes. Provide a summary on line 21 of the amount of the
corrections for the employees who provided statements or
consents and for those who did not. You may not file a refund
claim to correct federal income tax actually withheld from
employees.

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, 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. References to Form W-2 on Form
943-X and in these instructions also apply to Forms W-2AS,
W-2CM, W-2GU, and W-2VI unless otherwise noted.

5a. Check the box on line 5a if your overreported tax
includes each affected employee's share of prior year social
security and Medicare tax. You are certifying that you repaid
or reimbursed to the employees their share of prior year
social security and Medicare tax and you received written
statements from those employees stating that they did not
and will not receive a refund or credit for the prior year taxes.

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 do not change amounts shown on those forms. For
example, if your only correction to Form 943 involves
misstated tax adjustments (see the instructions for line 10),
check the box on line 3 to certify that you already filed all
required Forms W-2 and W-2c with the Social Security
Administration (SSA).

5b. Check the box on line 5b if your overreported tax
includes each affected employee's share of prior year social
security and Medicare tax and you have not yet repaid or
reimbursed the employee share of taxes. You are 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 did not and will not receive a refund or credit for the
prior year taxes.

4. Certifying Overreporting Adjustments

If you overreported federal income tax, social security tax, or
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 could not locate or secure the cooperation of the
remaining employees, check all applicable boxes. Provide a
summary on line 21 of the amount of the corrections for the
employees who provided written statements and for those
who did not.

Example. The following is an example of the consent and
written statement that is required from employees when you
are filing a claim for refund and have not yet repaid or
reimbursed the employee share of taxes.
Employee name
Employer name
I give my consent to have my employer (named above)
file a claim on my behalf with the IRS requesting
$_________ in overcollected social security and
Medicare taxes for 20___. I have not claimed a refund of
or credit for the overcollected taxes from the IRS, or if I
did, that claim has been rejected; and I will not claim a
refund or a credit of the amount.
Employee signature
Date

4a. Check the box on line 4a if your overreported amount
includes each affected employee's share of overcollected
taxes. You are certifying that you repaid or reimbursed the
employee's share of prior year taxes and you received written
statements from the employees stating that they did not and
will not receive a refund or credit for the prior year taxes.
Example. The following is an example of the written
statement that is required from employees.
Employee name
Employer name
I have received a repayment of $_________ as
overcollected social security and Medicare taxes for
20___. I have not claimed a refund of or credit for the
overcollected taxes from the IRS, or if I did, that claim has
been rejected; and I will not claim a refund or a credit of
the amount.
Employee signature
Date

Do not send these statements to the IRS. Keep them for
your records. Generally, all employment tax records must be
kept for at least 4 years.
In certain situations, you may not have repaid or
reimbursed your employees or obtained their consents prior
to 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 do not check a box on line 5.
Tell us on line 21 that you have not repaid or reimbursed
employees or obtained consents. However, you must certify
that you have repaid or reimbursed your employees or
obtained consents before the IRS can grant the claim.

Do not send these statements to the IRS. Keep them for
your records. Generally, all employment tax records must be
kept for at least 4 years.
4b. Check the box on line 4b to certify that your overreported
amount is only for the employer share of taxes on those
employees who you were unable to find or those who would
not (or could not) give you a statement described on line 4a.

5c. Check the box on line 5c to certify that your overreported
tax is only for the employer share of social security and
Medicare tax. Affected employees did not give you consent
to file a claim for refund for the employee share of social
security and Medicare tax, they could not be found, or would
not (or could not) give you a statement described on line 5b.

4c. Check the box on line 4c to certify that your overreported
amount is only for federal income tax, social security tax, and
Medicare tax that you did not withhold from your employees.
Instructions for Form 943-X (Rev. 2-2013)

-5-

employees twice. To correct the error, figure the difference
on Form 943-X as shown.

5d. Check the box on line 5d to certify that your overreported
amount is only for federal income tax, social security tax, and
Medicare tax that you did not withhold from your employees.

Part 3: Enter the Corrections for the
Calendar Year You Are Correcting

Column 1 (corrected amount)
Column 2 (Form 943, line 2)

7,000.00
- 9,000.00

Column 3 (difference)

- 2,000.00

Use the difference in column 3 to determine your tax
correction.

What Amounts Should You Report in Part 3?

On lines 6–8, columns 1 and 2, show amounts for all of your
employees, not just for those employees whose amounts you
are correcting.

Column 3 (difference)
Tax rate (12.4%)

-2,000.00
x .124

Column 4 (tax correction)

-248.00

If a correction that you report in column 4 includes both
underreported and overreported amounts (see the
instructions for line 19), give us details for each error on
line 21.

Be sure to explain the reasons for this correction on
line 21.

Because special circumstances apply for lines 9a–13 and
15–16d, read the instructions for each line carefully before
entering amounts in the columns.

Note. If the example above was for a correction to a 2011 or
2012 return, the amount in column 3 would be multiplied
by .104.

If you previously adjusted or amended Form 943
using Form 941c, Form 943-X, Form 843, an
CAUTION
“amended” Form 943, a “supplemental” Form 943,
or because of an IRS examination change, show amounts in
column 2 that include those previously reported corrections.

7. Total Wages Subject to Medicare Tax

If you are 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.

!

6. Taxable Wages Subject to Social Security Tax

!

CAUTION

line 7 (column 1)
- line 7 (column 2)

The 2011 and 2012 employee tax rate for social
security is 4.2%. The employer tax rate for social
security is 6.2%.

line 7 (column 3)

If you are correcting the taxable social security wages you
reported on Form 943, line 2, 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 .029 (2.9% tax rate)
and enter that result in column 4.
line 7 (column 3)
x .029

line 6 (column 1)
- line 6 (column 2)
line 6 (column 3)

line 7 (column 4)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

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 are correcting only the employer share of tax on
a decrease to Medicare wages, use .0145 (1.45%) when
multiplying the amount in column 3. If you are 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 21.

Multiply the amount in column 3 by .124 (.104 for
corrections to a 2011 or 2012 return) and enter that result in
column 4.
line 6 (column 3)
x .124

If the amount in column 2 is larger than the
amount in column 1, also use a minus sign in
column 3.

Example—Medicare wages decreased. Following
Example—Social security wages decreased in the
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.

(Use .104 for corrections to a 2011 or
2012 return.)
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Note. If you are correcting only the employer share of tax on
a decrease to social security wages, use .062 (6.2%) when
multiplying the amount shown in column 3. If you are
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 21.

Column 1 (corrected amount)
Column 2 (Form 943, line 4)

7,000.00
- 9,000.00

Column 3 (difference)

- 2,000.00

Use the difference in column 3 to determine your tax
correction.

Example—Social security wages decreased. You
reported $9,000 as social security wages on your 2010 Form
943, line 2. In December of 2012, you discovered that you
included $2,000 in social security wages for one of your
-6-

Instructions for Form 943-X (Rev. 2-2013)

Column 3 (difference)
Tax rate (2.9%)

-2,000.00
x .029

Column 4 (tax correction)

!

CAUTION

-58.00

9. Employer's Social Security Tax Exemption

Be sure to explain the reasons for this correction on
line 21.

Complete lines 9a–9b to correct the payroll tax exemption for
the employer's share (6.2%) of social security tax on exempt
wages paid to one or more qualified employees from April 1–
December 31, 2010.

8. Federal Income Tax Withheld

If you are correcting the federal income tax withheld from
wages 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.

An employer must be a qualified employer to be eligible
for the employer's social security tax exemption. A qualified
employer is any employer other than Federal, State, and
any related government entities. All public institutions of
higher education and Indian tribal governments are qualified
employers.

line 8 (column 1)
- line 8 (column 2)
line 8 (column 3)

For more information regarding the employer's social
security tax exemption, visit IRS.gov and enter “HIRE Act” in
the search box.

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

9a. Number of Qualified Employees Paid
Exempt Wages April 1–December 31, 2010

Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.

Enter on line 9a (column 1) the corrected number of qualified
employees paid wages to which you applied the social
security tax exemption. Enter on line 9a (column 2) the
number of qualified employees originally reported on line 7a
of the previously filed 2010 Form 943. If you are not
correcting the previously filed 2010 Form 943, line 7a, and
are making a correction on line 9b, enter the number from the
previously filed 2010 Form 943, line 7a, on line 9a.

Generally, you may correct federal income tax
withholding errors only if you discovered the errors
CAUTION
in the same calendar year you paid the wages.
However, you may correct federal income tax withholding
errors for prior years if the amounts shown on Form 943 do
not agree with the amounts you actually withheld, that is, an
administrative error or if section 3509 rates apply. See
section 9 of Pub. 51 (Circular A) for more information about
corrections during the calendar year and about administrative
errors.

!

A qualified employee is an employee who:
Began employment with you after February 3, 2010, and
before January 1, 2011;
Certifies by signed affidavit (Form W-11, Hiring Incentives
to Restore Employment (HIRE) Act Employee Affidavit, or
similar statement) under penalties of perjury, that he or she
has not been employed for more than 40 hours during the
60-day period (including 2009) ending on the date the
employee began employment with you;
Is not employed by you to replace another employee
unless the other employee separated from employment
voluntarily or for cause (including downsizing); and
Is not related to you. An employee is related to you if he or
she is your child or a descendant of your child, your sibling or
stepsibling, your parent or ancestor of your parent, your
stepparent, your niece or nephew, your aunt or uncle, or your
in-law. An employee is also related to you if he or she is
related to anyone who owns more than 50% of your
outstanding stock or capital and profits interest or is your
dependent or a dependent of anyone who owns more than
50% of your outstanding stock or capital and profits interest.
If you are an estate or trust, see section 51(i)(1) and section
152(d)(2) for more details.

Example—Failure to withhold income tax when
required. You were required to withhold $400 of federal
income tax from an employee bonus that was paid in
December of 2012 but you withheld nothing. You discovered
the error on March 15, 2013. You cannot file Form 943-X to
correct your 2012 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 2012.
Example—Administrative error reporting income tax.
You had three employees. In 2012, you withheld $1,000 of
federal income tax from employee A, $2,000 from employee
B, and $6,000 from employee C. The total amount of federal
income tax you withheld was $9,000. You mistakenly
reported $6,000 on your 2012 Form 943, line 6. You
discovered the error on February 15, 2013. 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 differs from the amount reported on
Form 943. Use Form 943-X to correct 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.
Column 1 (corrected amount)
Column 2 (Form 943, line 6)
Column 3 (difference)

Lines 9a and 9b apply only for corrections to the
2010 Form 943.

Exempt wages are the wages paid to qualified
employees for which the employer is exempt from paying the
employer’s 6.2% share of social security tax.

9,000.00
- 6,000.00

!

3,000.00

CAUTION

Report the 3,000.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on
line 21.

Instructions for Form 943-X (Rev. 2-2013)

If you make a correction on line 9a, then you must
complete line 9b.

9b. Exempt Wages Paid to Qualified Employees
April 1–December 31, 2010
Enter the amount of exempt wages paid that you are
correcting for all qualified employees. Enter the corrected
-7-

In this example, you are claiming a credit for $2,700 in
overreported tax for your 2012 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 21.

amount from the previously filed 2010 Form 943, line 7b.
Enter the corrected amount in column 1. In column 2, enter
the amount originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2. 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 .062 and enter the result in column 4. However,
to properly show the correction 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. See the instructions for line 9a
for definitions of qualified employee and exempt wages.

!

Only use line 10 to correct adjustments for fractions
of cents, third-party sick pay, or group-term life
CAUTION
insurance previously reported. File a separate Form
943-X for each year being corrected.

!

11–13. Special Additions to Wages for Federal
Income Tax, Social Security Tax, and Medicare
Tax

If you make a correction on line 9b, then you must
complete line 9a.

CAUTION

Section 3509 provides special rates for the employee share
of social security and Medicare taxes and 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
cannot recover any tax paid under this provision from the
employees. The full employer share of social security and
Medicare tax is due for all reclassifications.

10. Tax Adjustments

Do not enter an amount on line 10 unless you need to
correct any adjustments reported on Form 943, line 8.
Amounts reported on line 10 reflect corrections of amounts
misstated on Form 943, line 8. See Example— Adjustment
for third-party sick pay underreported below.
Enter the corrected amount for tax adjustments in column
1. Enter the originally reported or previously corrected
amount from Form 943, line 8, in column 2. In column 3, enter
the difference between columns 1 and 2.

Note. Section 3509 rates are not available if you
intentionally disregarded the requirements to withhold taxes
from the employee, or if you withheld income tax but did not
withhold social security and Medicare tax. Section 3509 rates
are also not available for certain statutory employees.

line 10 (column 1)
- line 10 (column 2)

On lines 11–13 enter only corrections to wages resulting
from reclassifying certain workers as employees when
section 3509 rates are used to calculate the taxes.

line 10 (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
adjustments originally reported or previously corrected on
Form 943, line 8.

If the employer issued the required information returns,
use the section 3509 rates as follows.
For social security taxes, use the employer rate of 6.2%
plus 20% of the employee rate of 6.2% (4.2% for 2011 and
2012), for a total rate of 7.44% (7.04% for 2011 and 2012) of
wages.
For Medicare taxes, use the employer rate of 1.45% plus
20% of the employee rate of 1.45%, for a total rate of 1.74%
of wages.
For income tax withholding, the rate is 1.5% of wages.

TIP

Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
On line 21, 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.

If the employer did not issue the required information
returns, use the section 3509 rates as follows.
For social security taxes, use the employer rate of 6.2%
plus 40% of the employee rate of 6.2% (4.2% for 2011 and
2012 ), for a total rate of 8.68% (7.88% for 2011 and 2012) of
wages.
For Medicare taxes, 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 income tax withholding, the rate is 3.0% of wages.

Example—Adjustment for third-party sick pay
underreported. You reported $6,900 (shown as
“-6,900.00”) as a third-party sick pay adjustment (reduction to
tax) on your 2012 Form 943, line 8. 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 discovered the error in April of 2013. To correct the
error, figure the difference on Form 943-X as shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 8)
Column 3 (difference)

Unlike 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 previously reported
wages to reclassified employees (if any) in column 2. To get
the amount for column 4, use the applicable section 3509
rates. 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 20 for more
information.

-9,600.00
-(6,900.00)
-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 8)
-6,900.00

Column 3
(difference)
-2,700.00

14. Subtotal

Report “-2,700.00” as your correction in column 4.

Combine the amounts from column 4 on line 6–13.
-8-

Instructions for Form 943-X (Rev. 2-2013)

See section 9 of Pub. 51 (Circular A) for more
information about administrative errors. The same
CAUTION
rules that apply to withheld federal income taxes
also apply to advance EIC payments made to employees.

Example. You entered “-500” in column 4 of line 6,
“-100.00” in column 4 of line 7, and “1,400.00” in column 4 of
line 10. Combine these amounts and enter “800.00” in
column 4 of line 14.
Line 6
Line 7
Line 10
Line 14

!

16a. COBRA Premium Assistance Payments

-500.00
-100.00
+1,400.00
800.00

If you are correcting the total COBRA premium assistance
payments reported on Form 943, line 11a (line 13a for years
ending before January 1, 2011), report on this line the
corrected amount of the 65% of the COBRA premiums for
assistance eligible individuals. Report the premium
assistance credit on this line only after the assistance eligible
individual's 35% share of the premium has been paid. For
COBRA coverage provided under a self-insured plan,
COBRA premium assistance is treated as having been made
for each assistance eligible individual who pays 35% of the
COBRA premium.

15. Advance Earned Income Credit (EIC)
Payments Made to Employees
The option of receiving advance payroll payments of
EIC expired on December 31, 2010. Corrections to
CAUTION
advance payroll payments of EIC can be made only
for years ending before January 1, 2011.

!

Do not include the assistance eligible individual's 35%
share of the premium in the amount entered on this line. For
more information on the COBRA premium subsidy, visit
IRS.gov and enter “COBRA” in the search box.

If you are correcting the advance EIC payments made to your
employees that you reported on Form 943, line 10 (only for
years ending before January 1, 2011), 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.

Copy the amount in column 3 to column 4. However, to
properly show the correction 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. This is the same procedure as the
advance EIC on line 15.

line 15 (column 1)
- line 15 (column 2)
line 15 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

16b. Number of Individuals Provided COBRA
Premium Assistance on Line 16a

Enter on line 16b, column 1, the corrected number of
assistance eligible individuals provided COBRA premium
assistance. Count each assistance eligible individual who
paid a reduced COBRA premium in the year as one
individual, whether or not the reduced premium was for
insurance that covered more than one assistance eligible
individual. For example, if the reduced COBRA premium was
for coverage for a former employee, spouse, and two
children, you would include one individual in the number
entered on line 16b for the premium assistance reported on
line 16a. Further, each individual is reported only once per
year. For example, an assistance eligible individual who
made monthly payments during the year would only be
reported as one individual on line 16b.

Copy the amount in column 3 to column 4. However,
to properly show the correction as a credit or
CAUTION
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. Remember,
negative amounts in column 4 represent credits and positive
amounts in column 4 represent additional tax.

!

Examples. If line 15, column 3, shows “560.00,” enter
“-560.00” in column 4.
If line 15, column 3, shows “-990.00,” enter “990.00” in
column 4.
Example—Advance EIC payments increased. You
filed your 2009 Form 943 reporting zero (or line left blank) on
line 10. On February 17, 2011, you discovered that you forgot
to report the $1,000 in advance EIC payments you made on
behalf of John Smith, one of your employees. You made no
other EIC payments for your other employees. This is an
example of an administrative error. To correct the error, file
Form 943-X showing the following.

Enter on line 16b, column 2, the number of assistance
eligible individuals provided COBRA premium assistance
originally reported on Form 943, line 11b (line 13b for years
ending before January 1, 2011).

!

Lines 16c and 16d apply only for corrections to the
2010 Form 943.

CAUTION

Column 1 (corrected amount)
Column 2 (from Form 943, line 10)

1,000.00
- 0.00

Column 3 (difference)

1,000.00

16c. Number of Qualified Employees Paid
Exempt Wages March 19–31, 2010

Enter on line 16c, column 1, the corrected number of
qualified employees paid wages March 19–31, 2010, to
which you applied the social security tax exemption. Enter on
line 16c, column 2, the number of qualified employees
originally reported on of the previously filed 2010 Form 943,
line 13c. If you are not correcting the previously filed 2010
Form 943, line 13c, and are making a correction on line 16d,
enter the amount from the previously filed 2010 Form 943,
line 13c, on line 16c. For the definition of qualified employee,
see the instructions for line 9a, earlier.

Reverse the mathematical sign of the amount in column 3
and enter your correction in column 4.
Column 4 (tax correction)

-1,000.00

Be sure to explain the reasons for this correction on
line 21.

Instructions for Form 943-X (Rev. 2-2013)

-9-

16d. Exempt Wages Paid to Qualified
Employees March 19–31, 2010

Electronic Federal Tax Payment System: A Guide To Getting
Started.
To pay by credit or debit card, visit the IRS website
www.irs.gov/e-pay.
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 do not have to pay if the amount you owe is less than
$1.
Previously assessed FTD penalty. If line 18 reflects
overreported tax and the IRS previously assessed a
failure-to-deposit (FTD) penalty, you may be able to reduce
the penalty. For more information, see the Form 943-A
instructions.

Enter the exempt wages paid March 19, 2010, through
March 31, 2010, to all qualified employees reported on
line 16c. For the definition of exempt wages, see the
instructions for line 9a, earlier. Enter the 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. 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 .062 and enter
the result in column 4. However, to properly show the
correction 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.

Part 4: Explain Your Corrections for
the Calendar Year You Are Correcting

17–18. Total

Combine lines 14–16d of column 4, and enter the result on
line 17. Copy the amount from line 17 on page 2 to line 18 on
page 3.

19. Correction of Both Underreported and
Overreported Amounts

Check the box on line 19 if any corrections you entered on
lines 6–13 and 15–16d in column 3 reflect both
underreported and overreported amounts.

Your credit. If the amount entered on line 18 is less than
zero, for example, “-115.00,” you have a credit because you
overreported your federal employment taxes.
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. Do not make any changes to
your Monthly Summary of Federal Tax Liability on Form 943
or on Form 943-A. The amounts reported in your Monthly
Summary of Federal Tax Liability or on Form 943-A should
reflect your actual tax liability for the period.
If you checked the box on line 2, you are filing a claim for
refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or apply
it only if you ask us in writing to do so.

Example. If you had an increase to social security wages
of $15,000 for employee A and a decrease to social security
wages of $5,000 for employee B, you would enter $10,000
on line 6, column 3. That $10,000 represents the net change
from corrections.
On line 21, you must explain the reason for both the
$15,000 increase and the $5,000 decrease.

20. Did You Reclassify Any Workers

Check the box on line 20 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 21, give us a detailed
reason why any worker was reclassified and, if you used
section 3509 rates on lines 11–13 for any worker reclassified
as an employee, explain why section 3509 rates apply and
what rates you used.

Amount you owe. If the amount on line 18 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, do not
file an amended Form 943-A unless you were assessed an
FTD penalty caused by an incorrect, incomplete, or missing
Form 943-A. Do not include the tax increase reported on
Form 943-X on any amended Form 943-A you file.
If you owe tax and are filing a late Form 943-X, that is,
after the due date for the return period 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 9
(line 11 for years before 2011), combined with any correction
reported on Form 943-X, line 14, minus any advance EIC
reported on Form 943-X, line 15) for the year, less any
previous abatements and interest-free tax assessments.

Return not filed because you did not treat any workers
as employees. If you did not previously file Form 943
because you mistakenly treated all workers as independent
contractors or as nonemployees, file a Form 943 for each
delinquent year.
On each Form 943 for which you are entitled to use
section 3509 rates, complete the following steps.
Write “Misclassified Employees” in dark, bold letters
across the top margin of page 1.
Enter a zero on line 9 (“Total taxes after adjustments”).
Complete the signature area.
Attach a completed Form 943-X (see instructions below).
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 11–13, column 1.
Enter zeros on lines 11–13, column 2.
Complete columns 3 and 4 as instructed in Part 3.
Provide a detailed statement on line 21.
Complete the signature area.

Payment methods. You may pay the amount you owe on
line 18 electronically using the Electronic Federal Tax
Payment System (EFTPS), by credit card or debit card, or by
a check or money order.
The preferred method of payment is EFTPS. For more
information, visit www.eftps.gov, call EFTPS Customer
Service at 1-800-555-4477 toll free, or see Pub. 966,
-10-

Instructions for Form 943-X (Rev. 2-2013)

Form 943-X may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.

If you cannot use section 3509 rates (for example,
because the workers you treated as nonemployees
CAUTION
were certain statutory employees), file a Form 943
for each delinquent year. Write “Misclassified Employees” in
dark, 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 21.

!

Alternative signature method. Corporate officers or duly
authorized agents may sign Form 943-X by rubber stamp,
mechanical device, or computer software program. For
details and required documentation, see Rev. Proc. 2005-39.
You can find Rev. Proc. 2005-39 on page 82 of Internal
Revenue Bulletin 2005-28 at www.irs.gov/irb/2005-28_IRB/
ar16.html.

21. Explain Your Corrections

Paid Preparer Use Only

Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction. On
line 21, describe in detail each correction you entered in
column 4 on lines 6–13, 15, 16a, and 16d. Also explain any
correction made on lines 9a, 16b, and 16c. If you need more
space, attach additional sheets, but be sure to write your
name, EIN, Form 943-X, and calendar year on the top of
each sheet.

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 is not 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.

You must describe the events that caused the
underreported or overreported amounts. Explanations such
as “social security and Medicare wages were overstated” or
“administrative/payroll errors were discovered” are
insufficient and may delay processing your Form 943-X
because the IRS may need to ask for a more complete
explanation.

If you are 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, IRS Paid Preparer Tax
Identification Number (PTIN) Application and Renewal. For
more information about applying for a PTIN online, visit the
IRS website at www.irs.gov/ptin. You cannot use your PTIN
in place of the EIN of the tax preparation firm.

Provide the following information in your explanation for
each correction.
Form 943-X line number(s) affected.
Date you discovered the error.
Difference (amount of the error).
Cause of the error.

Generally, you are not required to complete this section if
you are filing the return as a reporting agent and have a valid
Form 8655, Reporting Agent Authorization, 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.

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 7
was discovered on May 15, 2012, during an internal 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.”

How Can You Order Forms and
Publications from the IRS?

For corrections shown on lines 11–13, explain why the
correction was necessary and attach any notice you received
from the IRS.

Visit the IRS website at www.irs.gov/formspubs.

Part 5. Sign Here

Call the IRS at 1-800-TAX-FORM (1-800-829-3676).

You must complete all three pages of Form 943-X and sign it.
If you do not sign it on page 3, processing of Form 943-X will
be delayed.

Additional Information

Who must sign the Form 943-X? Form 943-X must be
signed by one of the following:
Sole proprietorship—The individual who owns the
business.
Corporation (including limited liability company
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign.
Partnership (including 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.
Instructions for Form 943-X (Rev. 2-2013)

You may find the following forms, instructions, and
publications helpful when using Form 943-X.
Form W-2, Wage and Tax Statement
Form W-3, Transmittal of Wage and Tax Statements
General Instructions for Forms W-2 and W-3
Form W-2AS, American Samoa Wage and Tax Statement
Form W-2CM, Wage and Tax Statement (Northern
Mariana Islands)
Form W-2GU, Guam Wage and Tax Statement
Form W-2VI, U.S. Virgin Islands Wage and Tax Statement
Form W-3SS, Transmittal of Wage and Tax Statements
Form W-2c, Corrected Wage and Tax Statement
Form W-3c, Transmittal of Corrected Wage and Tax
Statements
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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.

Form W-11, Hiring Incentives to Restore Employment
(HIRE) Act Employee Affidavit
Form 943-A, Agricultural Employer's Record of Federal
Tax Liability
Instructions for Form 843
Instructions for Form 943
Pub. 15 (Circular E), Employer's Tax Guide
Pub. 51 (Circular A), Agricultural Employer's Tax Guide
Pub. 80 (Circular SS), Federal Tax Guide for Employers in
the U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands
Pub. 966, Electronic Federal Tax Payment System: A
Guide To Getting Started

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
. . . . . .

14 hr., 6 min.
52 min.
2 hr., 20 min.

If you have comments concerning the accuracy of this
time estimate or suggestions for making this form simpler, we
would be happy to hear from you. You can email us at
[email protected]. Enter "Form 943-X" on the subject line. Or
write to: Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send Form 943-X to this address. Instead, see Where
Should You File Form 943-X, earlier.

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, Employment Taxes, of the
Internal Revenue Code imposes employment taxes on
wages, including income tax withholding. 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 are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act

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Instructions for Form 943-X (Rev. 2-2013)