Employer's Quarterly Federal Tax Return

Instructions for Form 943-X

Department of the Treasury
Internal Revenue Service

(Rev. February 2023)

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

Future Developments . . . . . . . . . . . . . . . . . . . . .
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions: Understanding Form 943-X .
What Is the Purpose of Form 943-X? . . . . . . .
Where Can You Get Help? . . . . . . . . . . . . . .
When Should You File Form 943-X? . . . . . . .
Is There a Deadline for Filing Form 943-X? . . .
Where Should You File Form 943-X? . . . . . . .
How Should You Complete Form 943-X? . . . .
Overview of the Process . . . . . . . . . . . . . . . .
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . .
Part 1: Select ONLY One Process . . . . . . . . .
Part 2: Complete the Certifications . . . . . . . . .
Part 3: Enter the Corrections for the Calendar
Year You’re Correcting . . . . . . . . . . . . . . .
Part 4: Explain Your Corrections for the
Calendar Year You’re Correcting . . . . . . . .
Part 5: Sign Here . . . . . . . . . . . . . . . . . . . . .
Worksheet 1. Adjusted Credit for Qualified Sick
and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 3. Adjusted Credit for Qualified Sick
and Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worksheet 4. Adjusted Employee Retention Credit
for Qualified Wages Paid After June 30, 2021,
and Before January 1, 2022 . . . . . . . . . . . . . .
Worksheet 5. Adjusted COBRA Premium
Assistance Credit . . . . . . . . . . . . . . . . . . . . .
How Can You Get Forms, Instructions, and
Publications From the IRS? . . . . . . . . . . . . . .

Future Developments

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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/Form943X.
Before you proceed with these instructions and

TIP completing Form 943-X, you'll need a copy of the

Instructions for Form 943 because these instructions

Jan 31, 2023

don't repeat all of the information included in 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.”

What's New
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
IRS.gov/PLC.
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 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 the dates for which the credit may
be claimed, 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,

Cat. No. 20333Q

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.

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 is 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 is entitled to the COBRA premium
assistance credit at the time an eligible individual elects
coverage. Therefore, other than in rare 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 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.
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/2021-33_IRB#NOT-2021-46.
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.

Reminders
If a line on Form 943-X doesn't apply to you, leave it

TIP blank. If you're correcting a year before 2020, you

must leave blank lines 7, 8, 14, 15a, 21, 22, 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.
Payroll tax credit for certain tax-exempt organizations
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/Form5884D.
Employee consents to support a claim for refund. Rev.
Proc. 2017-28, 2017-14 I.R.B. 1061, available at IRS.gov/irb/
2017-14_IRB#RP-2017-28, provides 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.

If you claimed the credit for qualified sick and family
leave wages for leave taken after March 31, 2020,
CAUTION and before April 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 1. 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 credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before
October 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 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

!

Qualified small business payroll tax credit for increasing research activities. For tax years beginning after 2015,
and before 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 against the employer share of
social security tax. The payroll tax credit election must be
made on or before the due date of the originally filed income
tax return (including extensions). Any election to take the
payroll tax credit may be revoked only with the consent of the
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Instructions for Form 943-X (Rev. 2-2023)

on line 7. 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/ADMTfaqs.

IRS. The portion of the credit used against the employer
share of social security tax 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 share of social security tax 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. Form 8974 is used to
determine the amount of the credit that can be used in the
current quarter. The amount from Form 8974, line 12, is
reported on Form 943, line 12a (line 12 for years prior to
2020). Any corrections to Form 943, line 12a (line 12 for
years prior to 2020), are reported on Form 943-X, line 13. If
you make a correction on Form 943-X, line 13, you must
attach a corrected Form 8974. For more information about
the payroll tax credit, go to IRS.gov/ResearchPayrollTC.
The Inflation Reduction Act of 2022 (the IRA) makes
changes to the qualified small business payroll tax credit for
increasing research activities for tax years beginning after
December 31, 2022. The changes made under the IRA will
be discussed in the 2023 Instructions for Form 943 and in
Pub. 15, Employer's Tax Guide.

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.
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 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.
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.

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 9 of Pub. 51 for more information
about corrections during the calendar year and about
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.

!

CAUTION

Only transposition or math errors involving the
inaccurate reporting of the amount actually withheld
are “administrative errors.”

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 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.

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;
• 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;

The amount actually withheld is reflected on payroll

TIP information or on Form W-2, which can be used by

the employee to claim a credit for withholding for
individual income tax return purposes.

Correcting Additional Medicare Tax withholding and
wages subject to Additional Medicare Tax withholding.
Wages subject to Additional Medicare Tax withholding are
reported on Form 943, line 6, and the withholding is reported
Instructions for Form 943-X (Rev. 2-2023)

-3-

• 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 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;
• 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;
• 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.

943-X correcting the 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.
Continue to report current year adjustments for fractions of
cents, third-party sick pay, and group-term life insurance on
Form 943, line 10.

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.

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.

We use the terms “correct” and “corrections” on Form

TIP 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 IRS.gov/irb/
2009-52_IRB#RR-2009-39.

Don’t 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?

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.

For help filing Form 943-X or for questions about federal
employment taxes and tax corrections, you can:
• Go to IRS.gov/EmploymentTaxes and IRS.gov/
CorrectingEmploymentTaxes;
• See Pub. 51; 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).

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.

See also How Can You Get Forms, Instructions, and
Publications From the IRS, later.

When Should You File Form 943-X?
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, 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 or on Form 943-A, see the Form 943-A
instructions.

Unless otherwise specified in these instructions, an
TIP underreported employment tax credit or social
security tax deferral should be treated like an
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 Correcting an
employment tax credit or social security tax deferral, 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, 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

Report the correction of underreported and 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
-4-

Instructions for Form 943-X (Rev. 2-2023)

Form 943-X, line 25, on the “Total deposits” line of your 2023
Form 943.

overreported tax amounts, see Overreported
tax—Adjustment process and Overreported tax—Claim
process, later.
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. 51 for more information on legal
holidays. For more information about PDSs, see Where
Should You File Form 943-X, later.

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 Filing Form 943-X,
later.

!

CAUTION

Is There a Deadline for Filing Form
943-X?

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 7 of Pub. 51 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.

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 2019 Form 943 on January 28,
2020, and payments were timely made. The IRS treats the
return as if it were filed on April 15, 2020. On January 18,
2023, 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 18, 2023, and use
the claim process.

Example—You owe tax. On February 16, 2023, you
discovered that you underreported $1,000 of social security
and Medicare wages on your 2022 Form 943. File Form
943-X and pay the amount you owe by January 31, 2024,
because you discovered the error in 2023 and January 31,
2024, is the due date for that year. If you file Form 943-X
before January 31, 2024, pay the amount you owe by the
time you file.

!

CAUTION

If you file Form 943-X to correct overreported tax
amounts in the last 90 days of a period of limitations,
CAUTION 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.

!

Form 943-X can’t be used to correct underreported
amounts of Additional Medicare Tax unless the
amounts were withheld from employee wages.

Where Should You File Form 943-X?
Send your completed Form 943-X to the address shown
below.

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. See
Is There a Deadline for Filing Form 943-X, later.

!

CAUTION

Form 943-X can’t be used to correct overreported
amounts of Additional Medicare Tax unless the
amounts weren’t withheld from employee wages.

Example—You want your credit applied to Form 943.
You filed your 2022 Form 943 on January 31, 2023, and
payments were timely made. On May 1, 2023, you discover
that you overreported tax on your 2022 Form 943. You file
Form 943-X on June 2, 2023, and check the 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, 2023.
When you file your 2023 Form 943, include the amount from
Instructions for Form 943-X (Rev. 2-2023)

You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually
withheld from employees.

-5-

IF you’re in . . .

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
Special filing address for exempt
organizations; federal, state, and
local governmental entities; and
Indian tribal governmental entities,
regardless of location

Return You’re Correcting

THEN use this address . . .

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

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.

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 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.

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.

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

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).

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

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.

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.

How Should You Make Entries on Form 943-X?

Ogden - Internal Revenue Submission Processing
Center
1973 Rulon White Blvd.
Ogden, UT 84201

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, 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.

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

What About Penalties and Interest?

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 2021 and 2022, file one Form 943-X to correct the
2021 Form 943, and file a second Form 943-X to correct the
2022 Form 943.

Generally, your correction of an underreported tax amount
won’t be subject to an FTP penalty, FTD 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 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.

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.

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.
• You knowingly underreported your employment tax
liability.
• You received a notice and demand for payment.
-6-

Instructions for Form 943-X (Rev. 2-2023)

• You received a notice of determination under section
7436.

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.

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. Don’t attach
an explanation when you file your return.

Overview of the Process

1. Adjusted Employment Tax Return

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.

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.

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. See
Example—You want your overreported tax applied as a
credit to Form 943, earlier.

Example—You underreported employment taxes. On
June 21, 2023, you discovered an error that results in
additional tax on your 2022 Form 943. File Form 943-X by
January 31, 2024, 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 2023 Form 943.
If you overreported the tax. If you overreported the tax
on a previously filed Form 943, choose one of the following
options.
• 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.
• 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.

!

CAUTION

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.

To ensure that the IRS has enough time to process a

TIP credit for an overreporting tax adjustment in the

year during which you file Form 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.

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 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’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.

Example—You want your overreported tax applied as
a credit on Form 943. On December 20, 2023, you
discover you overreported your tax on your 2022 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 4, 2024, and take the credit on your 2024 Form 943.

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 for Filing
Form 943-X, earlier.

Specific Instructions:
Part 1: Select ONLY One Process

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.

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.
Correcting an employment tax credit or social security
tax deferral. For lines 1 and 2, if you underreported an
Instructions for Form 943-X (Rev. 2-2023)

Form 943-X can't be used to correct overreported
amounts of Additional Medicare Tax unless the
amounts weren’t withheld from employee wages.

-7-

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.

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.

!

CAUTION

You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually
withheld from employees.

Part 2: Complete the Certifications

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 who didn’t give
you a statement described on line 4a.

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:
• 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.

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.

5. Certifying Claims

If you’re filing a claim for refund or abatement of 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.

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. 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.

You may not file a refund claim to correct the
incorrect amount of federal income tax or Additional
CAUTION Medicare Tax actually withheld from 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.

!

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. 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.

5a. Check the box on line 5a if your overreported tax
includes each affected employee share of prior year social
security and Medicare tax. You’re 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 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.

4. Certifying Overreporting Adjustments

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.

!

CAUTION

5b. Check the box on line 5b if your overreported tax
includes each affected employee share of prior year social
security and Medicare tax 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.
An employee consent must:

You may not use Form 943-X to correct overreported
amounts of Additional Medicare Tax unless the
amounts weren’t withheld from employee wages.

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
-8-

Instructions for Form 943-X (Rev. 2-2023)

• 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), type of tax, and the amount of
tax for which the consent is provided;
• Affirmatively state that the employee authorizes the
employer to claim a refund for the overpayment of the
employee share of tax;
• Include the employee's written statement certifying that 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
penalties of perjury. The penalties of perjury statement
should be located immediately above the required signature.
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.

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

!

6. Wages Subject to Social Security Tax
Qualified sick leave wages and qualified family leave

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

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.

Multiply the amount in column 3 by 0.124 (12.4% tax rate)
and enter that result in column 4.
line 6 (column 3)
x 0.124
line 6 (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 tax. 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 tax, they couldn’t be
found, or they didn’t give you a statement described on
line 5b.

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.

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.

Example—Social security wages decreased. You
reported $9,000 as social security wages on your 2022 Form
943, line 2. In December of 2023, 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.

Part 3: Enter the Corrections for the
Calendar Year You’re Correcting
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)

7,000.00
- 9,000.00

Column 3 (difference)

-2,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.4%)

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.

Column 4 (tax correction)

If any line doesn't apply to you, leave it blank.
Instructions for Form 943-X (Rev. 2-2023)

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

-9-

-2,000.00
x 0.124
-248.00

Be sure to explain the reasons for this correction on
line 41.

to make a correction on Form 943-X, lines 6 and 7, and enter
the properly calculated amount in column 4 for each line.

7. Qualified Sick Leave Wages (For Leave Taken
After March 31, 2020, and Before April 1, 2021)

Example—Qualified sick leave wages increased. You
paid $2,000 of qualified sick leave wages to only one of your
employees in 2020. In March 2023, you discover that you
only reported $1,000 of qualified sick leave wages on your
2020 Form 943. To correct the error, figure the difference on
Form 943‐X as shown below.

Adjustments to the social security tax on qualified

TIP sick leave wages and qualified family leave wages

for leave taken after March 31, 2020, and before 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 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)

1,000.00
x 0.062

Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)

62.00

Be sure to explain the reasons for this correction on
line 41.

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 Definition of qualified
sick and family leave wages for leave taken after March 31,
2020, and before April 1, 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 8 (column 1)
- line 8 (column 2)
line 8 (column 3)

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

Multiply the amount in column 3 by 0.062 and enter that
result in column 4.

line 8 (column 3)
x 0.062
line 8 (column 4)

line 7 (column 3)
x 0.062
line 7 (column 4)

1,000.00

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

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
Definition of qualified sick and family leave wages for leave
taken after March 31, 2020, and before April 1, 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.

line 7 (column 3)

2,000.00
- 1,000.00

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

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.

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
-10-

Instructions for Form 943-X (Rev. 2-2023)

Example—Qualified family leave wages decreased.
You paid $1,000 of qualified family leave wages to only one
of your employees in 2020. In March 2023, you discover that
you erroneously reported $3,000 of qualified family leave
wages on your 2020 Form 943. To correct the error, figure
the difference on Form 943‐X as shown below.
Column 1 (corrected amount)
Column 2 (Form 943, line 2b)

1,000.00
- 3,000.00

Column 3 (difference)

-2,000.00

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.
Column 3 (difference)
Tax rate (2.9%)
Column 4 (tax correction)

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

Column 4 (tax correction)

10. Wages Subject to Additional Medicare Tax
Withholding

-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.

line 9 (column 1)
- line 9 (column 2)
line 9 (column 3)

If a prior year error was a nonadministrative error, you may
correct only the wages subject to Additional 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.

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)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

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

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 0.009 (0.9% tax rate)
and enter that result in column 4.
line 10 (column 3)
x 0.009
line 10 (column 4)

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 next.

Instructions for Form 943-X (Rev. 2-2023)

-58.00

Be sure to explain the reasons for this correction on
line 41.

-2,000.00
x 0.062

Column 3 (difference)
Tax rate (6.2%)

-2,000.00
x 0.029

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

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 2022. The total wages paid to Nathan for 2022
were $230,000. You withheld $270 ($30,000 x 0.009) from
-11-

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.

Nathan's wages. However, on your 2022 Form 943, you
mistakenly reported $3,000 on line 6, and Additional
Medicare Tax withheld of $27 on line 7. You discover the
error on March 15, 2023. 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 2022 Form 943. Use Form 943-X, line 10, to
correct the error as shown below.
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 administrative
and nonadministrative errors. Nathan Black's wages
exceeded the $200,000 withholding threshold for Additional
Medicare Tax in November 2022. The total wages paid to
Nathan for 2022 were $230,000. You withheld $270 ($30,000
x 0.009) from Nathan's wages. However, on your 2022 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).
Leah Green's wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in December 2022.
The total wages paid to Leah for 2022 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 2022 Form 943.

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (0.9%)
Column 4 (tax correction)

27,000.00
x 0.009
243.00

Be sure to explain the reasons for this correction on
line 41.
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 15, 2023. 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)

Column 1 (corrected amount)
Column 2 (Form 943, line 6)

50,000.00
- 3,000.00

Column 3 (difference)

47,000.00

Determine the portion of wages reported in column 3 that
is related to the administrative error ($47,000 − $20,000
(nonadministrative error) = $27,000 (administrative error)).
Multiply this portion of column 3 by 0.009 (0.9% tax rate) to
determine your tax correction.

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

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.

Difference related to administrative error
Tax rate (0.9%)

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 2022.
The total wages paid to Leah for 2022 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 2022 Form 943. You discover the error on
March 15, 2023. File Form 943-X to correct the wages
subject to Additional Medicare Tax withholding for your 2022
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 2022.

Column 4 (tax correction)

27,000.00
x 0.009
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

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.

Combination of prior year administrative and nonadministrative errors. If you’re reporting both 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 difference between columns
1 and 2. However, multiply only the amount of wages
reported in column 3 that are related to administrative errors

line 11 (column 1)
- line 11 (column 2)
line 11 (column 3)

-12-

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

Instructions for Form 943-X (Rev. 2-2023)

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 2022. You withheld $400 of federal
income tax at the time you paid Jack. These amounts were
reported on your 2022 Form 943. Jack left employment in
October 2022 (after only 1 month of service). In February
2023, 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.

Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
Generally, you may only correct administrative errors
to federal income tax withholding (that is, errors in
CAUTION 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. 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 9 of Pub. 51 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.

!

12. Tax Adjustments
For purposes of these instructions, all references to

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 withholding.

TIP “sick pay” mean ordinary sick pay, not “qualified sick
leave wages.”

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 Example—Third-party
sick pay underreported, later.
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.
line 12 (column 1)
- line 12 (column 2)

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 2022 but you
withheld nothing. You discovered the error on March 17,
2023. You can’t file Form 943-X to correct federal income tax
withheld reported on your 2022 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 2022.

line 12 (column 3)

You may need to report negative numbers in any

TIP 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 10.

Example—Prior year administrative error (incorrectly
reported amount of federal income tax actually
withheld). You had three employees. In 2022, 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 2022 Form 943. You
discovered the error on March 17, 2023. 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 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 8)
Column 3 (difference)

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 third-party sick
pay adjustment (reduction to tax) on your 2022 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 2023. To correct the error, figure the difference on
Form 943-X as shown below.

9,000.00
- 6,000.00

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

3,000.00

Column 3 (difference)

Report the $3,000.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on
line 41.

Instructions for Form 943-X (Rev. 2-2023)

-9,600.00
- (6,900.00)
-2,700.00

Here is how you would enter the numbers on Form 943-X.

-13-

Column 1
(corrected amount)
-9,600.00

Column 2
(Form 943, line 10)
-6,900.00

column 4 or a negative number in column 3 as a positive
number in column 4.

Column 3
(difference)
-2,700.00

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 or 2022
Form 943, line 12b, the credit for qualified sick and family
leave wages is only available for wages paid in 2021 or 2022
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.

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 2022 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.

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 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).
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 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.

Only use line 12 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.

!

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 tax
CAUTION 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.
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.

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

TIP “nonrefundable” and “refundable” when 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.

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 2020. In March 2023, 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.

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.
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
-14-

Instructions for Form 943-X (Rev. 2-2023)

Column 1 (corrected amount)
Column 2 (Form 943, line 12b)

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, available at
IRS.gov/irb/2021-34_IRB#NOT-2021-49; and Rev. Proc.
2021-33.

2,000.00
- 1,000.00

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)
2,000.00

Column 2
Column 3
(Form 943, line 12b) (difference)

Column 4
(tax correction)

1,000.00

-1,000.00

1,000.00

Be sure to explain the reasons for this correction on
line 41.
For corrections to a 2020 Form 943, the employee

TIP retention credit is only available for qualified wages

paid after March 12, 2020, and before 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 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.

Be sure to explain the reasons for this correction on
line 41.

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

TIP Disaster Tax Relief Act of 2020 removed the

restriction on an employer who has received a 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 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, available at
IRS.gov/irb/2021-11_IRB#NOT-2021-20; and Rev. Proc.
2021-33, 2021-34 I.R.B. 327, available at IRS.gov/irb/
2021-34_IRB#REV-PROC-2021-33.

Instructions for Qualified Wages Paid After June
30, 2021, and Before January 1, 2022
The Infrastructure Investment and Jobs Act amends
section 3134 of the Internal Revenue Code, as
CAUTION 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.

!

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.

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 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/
Instructions for Form 943-X (Rev. 2-2023)

-15-

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 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, available
at IRS.gov/irb/2021-51_IRB#NOT-2021-65, for modifications
to Notice 2021-49.
Be sure to explain the reasons for this correction on
line 41.
For corrections to a 2021 Form 943, the employee

TIP 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 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
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.

15c. Nonrefundable Portion of COBRA Premium
Assistance Credit

Use line 15c only for corrections to a 2021 or 2022 Form 943.
The 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 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 under
What's New, earlier.
Premium payees that receive an election from an

15b. Nonrefundable Portion of Credit for
Qualified Sick and Family Leave Wages for
Leave Taken After March 31, 2021, and Before
October 1, 2021

TIP assistance eligible individual are entitled to the

COBRA premium assistance credit for premiums not
paid during the quarter in which the election is received.
Premium payees don't file a Form 943-X for premium
assistance even if the coverage is retroactive to a prior
quarter. See Notice 2021-31 for more information.

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.

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.
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.

For corrections to 2021 or 2022 Form 943, line 12d, the
credit for qualified sick and family leave wages is only
available for wages paid in 2021 or 2022 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.

15d. Number of Individuals Provided COBRA
Premium Assistance

Use line 15d only for corrections to a 2021 or 2022 Form 943.
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.

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
-16-

Instructions for Form 943-X (Rev. 2-2023)

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.

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

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 tax is due for all
reclassifications.

-500.00
-100.00
+ 1,400.00

Line 20 (column 4)

800.00

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.

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 tax. Section 3509 rates
are also not available for certain statutory employees.
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 taxes, 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.
• 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 Additional Medicare Tax, 0.18% (20% of the employee
rate of 0.9%) of wages subject to Additional Medicare Tax.
• 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 taxes, 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.
• 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 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.
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 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.

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 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 December 31, 2021,

20. Subtotal

Combine the amounts on lines 6–19 of column 4 and enter
the total on line 20.
Instructions for Form 943-X (Rev. 2-2023)

Line 6 (column 4)
Line 9 (column 4)
Line 11 (column 4)

-17-

23. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 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 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 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.

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 IRS.gov/PLC.

Be sure to explain the reasons for any correction on
line 41.

22. Deferred Amount of the Employee Share of
Social Security Tax

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.

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.

For corrections to a 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 a 2021 or
2022 Form 943, line 14d, the credit for qualified sick and
family leave wages is only available for wages paid in 2021
or 2022 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.

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.

Be sure to explain the reasons for this correction on
line 41.

24a. Refundable Portion of Employee Retention
Credit

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.

Use line 24a only for corrections to a 2020 or 2021 Form 943.
For corrections to a 2020 Form 943, the employee

TIP retention credit is only available for qualified wages

paid after March 12, 2020, and before 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.

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 IRS.gov/irb/
2020-38_IRB#NOT-2020-65; and Notice 2021-11, 2021-06
I.R.B. 827, available at IRS.gov/irb/
2021-06_IRB#NOT-2021-11.

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 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.

Be sure to explain the reasons for any corrections on
line 41.
-18-

Instructions for Form 943-X (Rev. 2-2023)

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.

24c. Refundable Portion of COBRA Premium
Assistance Credit

Use line 24c only for corrections to a 2021 or 2022 Form 943.
The 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 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 under
What's New, 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 2021-49 and Rev. Proc. 2021-33. See Notice
2021-65 for modifications to Notice 2021-49.

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.
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.

Corrections to Form 943, Line 14g (For 2020) or
Line 14i (For 2021)

Be sure to explain the reasons for this correction on
line 41.

Form 943-X doesn't include a line to correct amounts
reported on Form 943, line 14g (14i), for the total 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.

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
IRS.gov/PLC.

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.

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.
• 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.

For corrections to 2021 or 2022 Form 943, line 14f, the
credit for qualified sick and family leave wages is only
available for wages paid in 2021 or 2022 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.
Instructions for Form 943-X (Rev. 2-2023)

-19-

• If you checked the box on line 2, you’re 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 to your next return only if you ask us in writing to do so.

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.

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 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.

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.

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.

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.
• The preferred method of payment is EFTPS. For more
information, go to EFTPS.gov, or call 800-555-4477. 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.
• 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.

29. Qualified Health Plan Expenses for the
Employee Retention Credit

Use line 29 only for corrections to a 2020 or 2021 Form 943.
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.

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

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

-20-

Instructions for Form 943-X (Rev. 2-2023)

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.

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.

Be sure to explain the reasons for this correction on
line 41.

35. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021

31. 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 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.

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.
Be sure to explain the reasons for this correction on
line 41.

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

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 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 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.

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,
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.

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

Recovery startup businesses are limited to a
maximum employee retention credit of $50,000 per
CAUTION quarter. Don’t enter more than $50,000 per quarter in
total on lines 15a and 24a.

!

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.

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.
• 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

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

Instructions for Form 943-X (Rev. 2-2023)

-21-

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

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
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.

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.

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.

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 represents the net
change from offsetting corrections.
On line 41, you must explain the reason for both the
$15,000 increase and the $5,000 decrease.

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.

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 . . .

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.
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.
• Attach a completed Form 943-X (see instructions next).
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.

For the fourth quarter of 2021, only a recovery startup
business may claim the employee retention credit. 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.
• If you reported 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 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 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 didn’t report the total of any amounts included on
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.

If you can’t 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
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

-22-

Instructions for Form 943-X (Rev. 2-2023)

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 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.

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

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

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,
2005-28 I.R.B. 82, available at IRS.gov/irb/
2005-28_IRB#RP-2005-39.

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.

You may report the information in paragraph form. The
following paragraph is an example.

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.

“The $1,000 difference shown in column 3 of lines 6 and 9
was discovered on May 15, 2023, 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.”
For corrections shown on lines 16–19, explain why the
correction was necessary and attach any notice you received
from the IRS.

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.

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.
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.

Instructions for Form 943-X (Rev. 2-2023)

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.

-23-

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.
1a
1b
1c

1d
1e
1f
1g
1h
1i
1j
Step 2.

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
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
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
Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . .
1e
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) . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
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
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
Employer share of social security tax remaining. Subtract line 1i
from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j

Figure the sick and family leave credit
Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the
amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(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
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b
Qualified health plan expenses allocable to qualified sick leave wages (Form 943,
line 18, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . .
2c
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . .
2e
Qualified family leave wages reported on Form 943, line 2b, or, if corrected, the
amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(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
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . . .
2g
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2i
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . .
2j
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . .
2a

-24-

2a

2a(i)
2a(ii)
2a(iii)
2b
2c

2d

2e

2e(i)
2e(ii)
2e(iii)
2f
2g
2h
2i

2j
2k

Instructions for Form 943-X (Rev. 2-2023)

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.
1a

1b
1c
1d

1e
1f
1g
1h
1i
1j
1k
Step 2.

2a

2b

2c
2d
2e
2f

2g
2h
2i

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
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, enter the
amount from Worksheet 1, Step 1, line 1j, and go to Step 2. If you're not claiming a
credit for qualified sick and family leave wages for leave taken after March 31, 2020,
and before April 1, 2021, continue by completing lines 1b–1k below and then go to
1a
Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
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
Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
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
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
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
Employer share of social security tax remaining. Subtract line 1j
from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
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).
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
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
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
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
Refundable portion of employee retention credit. Subtract line 2h from line 2d
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . . .
2i

Instructions for Form 943-X (Rev. 2-2023)

-25-

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.

1a
1b
1c

1d
1e
Step 2.

Determine the corrected employer share of Medicare tax
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . .
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . .
Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . .

Figure the sick and family leave credit
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(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(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . .
2d
Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f
Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . . . . .
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(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(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 wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . .
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . .
2j
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by
6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2k
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2l
Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . . . . .
2m
Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . .
2n
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 . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . .
2p
Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2q
Credit for qualified sick and family leave wages after adjusting for other credits.
Subtract line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 1e 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a
1b

1c
1d
1e

2a

-26-

2a

2a(i)
2a(ii)

2a(iii)
2a(iv)
2b
2c
2d
2e
2f
2g

2g(i)
2g(ii)

2g(iii)
2g(iv)
2h
2i
2j
2k
2l
2m
2n
2o
2p
2q
2r
2s

Instructions for Form 943-X (Rev. 2-2023)

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.

1a

1b
1c
1d

1e
1f
Step 2.

2a

2b

2c
2d

2e
2f

2g
2h
2i

Determine the corrected employer share of Medicare tax
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, enter the
amount from Worksheet 3, Step 1, line 1e, and go to Step 2. If you're not claiming a
credit for qualified sick and family leave wages for leave taken after March 31, 2021,
and before October 1, 2021, continue by completing lines 1b–1f below and then go
to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . .
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .

1a
1b
1c

1d
1e
1f

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).
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
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
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
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
Refundable portion of employee retention credit. Subtract line 2h from line 2d
and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . .
2i

Instructions for Form 943-X (Rev. 2-2023)

-27-

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.

1a
1b
1c
1d

1e
1f
Step 2.

2a
2b
2c

2d
2e
2f
2g
2h

Determine the corrected employer share of Medicare tax
If you completed Worksheet 3 or Worksheet 4, enter the amount listed on Worksheet 3, line 1e,
or Worksheet 4, line 1a or 1f (as applicable). If you're not claiming either of these credits this
year, continue by completing lines 1b–1f below and then go to Step 2 . . . . . . . . . . . . . . . . .
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . .
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . .
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .
Figure the COBRA premium assistance credit
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,
Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . . .
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) . . . . . . . . . . . . . . . .
Other nonrefundable credits used against the employer share of Medicare tax. Add
lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . .

1a
1b
1c

1d
1e
1f

2a
2b

2c
2d
2e
2f
2g
2h

unless the form displays a valid OMB control number. Books
and records relating to a form or 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?

The time needed to complete and file Form 943-X will vary
depending on individual circumstances. The estimated
average time is:

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.

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . .

23 hr., 40 min.
52 min.
2 hr., 29 min.

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 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,
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

-28-

Instructions for Form 943-X (Rev. 2-2023)