Form 943 X PDF Details

Form 943 is an annual form business owners use to report the federal employment taxes they owe. This form is due by the last day of January, and it covers wages paid in the previous calendar year. If you're a business owner, it's important to understand Form 943 so that you can file it correctly and avoid penalties. In this blog post, we'll provide an overview of what goes into Form 943 and explain why it's important to submit on time. We'll also offer some tips for completing the form correctly. So if you're feeling overwhelmed by Form 943, don't worry! We're here to help. Stay tuned for our next post, where we'll go over specific instructions for completing the form.

QuestionAnswer
Form NameForm 943 X
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namesYYYY, 2011, underreported, 16c

Form Preview Example

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

(Rev. February 2012)

 

 

Department of the Treasury — Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer identification number

 

 

 

 

 

—

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(EIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name (not your trade name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trade Name (if any)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

Street

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Suite or room number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

 

 

 

 

State

 

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use this form to correct errors you made on Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Please type or print within the boxes. Do not attach this form to Form 943.

OMB No. 1545-0035

Return You Are Correcting ...

Enter the Calendar Year of the return you are correcting:

(YYYY)

Enter the date you discovered errors:

(MM / DD / YYYY)

You MUST complete all three pages. Read the separate instructions before you complete this form.

Part 1: Select ONLY one process.

1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and

you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and overreported amounts on this form. The amount shown on line 18, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you are filing this form.

2.Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 18. Do not check this box if you are correcting ANY underreported amounts on this form.

Part 2: Complete the certifications.

3.I certify that I have filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.

Note. If you are correcting underreported amounts only, go to Part 3 (skip lines 4 and 5).

4.If you checked line 1 because you are adjusting overreported amounts, check all that apply. (You must check at least one box.) I certify that:

a. I repaid or reimbursed each affected employee for the social security and Medicare tax overcollected in prior years. I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection.

b. The adjustment of social security tax and Medicare tax is for the employer’s share only. I could not find the affected employees or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection.

c. The adjustment is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages.

5.If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, check all that apply.

(You must check at least one box.) I certify that:

a. I repaid or reimbursed each affected employee for the social security and Medicare tax overcollected in prior years. I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection.

b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security and Medicare tax overcollected in prior years. I also have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection.

c. The claim for social security tax and Medicare tax is for the employer’s share only. I could not find the affected employees; or each employee did not give me a written consent to file a refund claim for the employee’s share of social security and Medicare tax; or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection.

d. The claim is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages.

Next ■▶

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 20332F

Form 943-X (Rev. 2-2012)

Name (not your trade name)

Employer Identification Number (EIN)

Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank.

Column 1

Total corrected amount (for ALL employees)

6. Total wages subject to social

 

security tax

.

(from line 2 of Form 943)

Column 2

Amount originally

—reported or as previously corrected (for ALL employees)

—

.

 

Column 3

Column 4

Difference

=(If this amount is a negative number, use

 

a minus sign.)

 

Tax correction

=

 

 

× .124* =

 

 

 

.

 

.

 

 

 

*If you are correcting a 2011 return , use .104. If you are correcting your employer share only, use .062. See instructions.

7. Total wages subject to

 

Medicare tax

.

(from line 4 of Form 943)

—

.

 

=

.

× .029* =

.

 

*If you are correcting your employer share only, use .0145. See instructions.

8.

Federal income tax withheld

 

.

 

(from line 6 of Form 943)

 

9a.

 

 

 

 

 

Number of qualified

 

 

 

employees paid exempt

 

 

 

 

 

 

wages April 1 – December 31,

 

 

 

2010 (from line 7a of Form 943)*

 

 

 

 

 

 

9b.

Exempt wages paid to

 

 

 

qualified employees April 1 –

 

.

December 31, 2010 (from line 7b of Form 943)*

—

 

.

 

 

 

 

 

—

 

 

 

 

 

—

.

 

=

 

.

 

 

=

 

 

 

 

 

 

 

=

.

 

Copy Column

 

3 here ▶

.

*Complete lines 9a and 9b only for corrections to the 2010 Form 943.

× .062 = .

10.Tax adjustments

(from line 8 of Form 943)

11.Special addition to wages for federal income tax

12.Special addition to wages for social security taxes

13.Special addition to wages for Medicare taxes

.

.

.

.

—

 

.

 

 

 

 

 

—

 

.

 

 

—

.

 

—

.

 

=

 

.

 

 

=

 

 

 

.

 

 

=

.

 

=

.

 

See

 

.

instructions

 

 

 

 

See

 

.

instructions

 

 

 

 

See

 

.

instructions

 

 

 

 

See

 

.

instructions

 

14. Subtotal: Combine the amounts in lines 6–13 of Column 4 . . . . . . .

. . . . . . . .

.

.

.

.

.

15.Advance earned income credit (EIC) payments made to employees (from line 10 of Form 943; only for years ending before January 1, 2011)

16a. COBRA premium assistance payments (from line 11a of Form 943 (line 13a for years ending before January 1, 2011))

.

.

—

.

 

—

.

 

=

.

 

=

.

 

See

 

.

instructions

 

 

 

 

See

 

.

instructions

 

16b.

Number of individuals provided

 

—

 

=

 

COBRA premium assistance (from

 

 

 

 

 

 

 

 

line 11b of Form 943 (line 13b for

 

 

 

 

 

years ending before January 1, 2011))

 

 

 

 

16c.

 

 

 

 

 

Number of qualified

 

—

 

=

 

employees paid exempt

 

 

 

 

 

 

 

 

wages March 19–31, 2010

 

 

 

 

 

(from line 13c of Form 943)*

 

 

 

 

*Complete lines

16c and 16d

only for

corrections to

the 2010

Form 943.

16d. Exempt wages paid to

 

 

—

 

 

=

qualified employees March

 

.

 

.

 

 

 

 

19–31, 2010 (from line 13d of

 

 

 

 

 

 

Form 943)*

 

 

 

 

 

 

17.Total. Combine the amounts in lines 14–16d of Column 4. Continue to next page.

.

× .062 =

.

. . . . . . . . . . .

 

.

Next ■▶

Page 2

Form 943-X (Rev. 2-2012)
Phone
EIN
Date
PTIN
Address
Firm’s name (or yours if self-employed)
Preparer’s signature
Preparer’s name
Under penalties of perjury, I declare that I have filed an original Form 943 and that I have examined this adjusted return or claim and any schedules or statements that are attached, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer)
is based on all information of which preparer has any knowledge.
✗
Best daytime phone
Date
Print your title here
Sign your name here
Print your name here
Sign here. You must complete all three pages of this form and sign it.

Name (not your trade name)

Employer Identification Number (EIN)

Calendar Year (YYYY)

Part 3: Continued

18. Total. Amount from line 17 on page 2 . . . . . . . . . . . . . . . . . . . . . . . . . .

If line 18 is less than zero:

•If you checked line 1, this is the amount you want applied as a credit to your Form 943 for the tax period in which you are filing this form.

•If you checked line 2, this is the amount you want refunded or abated.

If line 18 is more than zero, this is the amount you owe. Pay this amount when you file this return. For information on how to pay, see Amount you owe in the instructions for line 18.

Part 4: Explain your corrections for the calendar year you are correcting.

19. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 21.

20. Check here if any corrections involve reclassified workers. Explain on line 21.

21.You must give us a detailed explanation for how you determined your corrections. See the separate instructions.

Part 5:

Paid Preparer Use Only

Check if you are self-employed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

State

 

ZIP code

Page 3

Form 943-X (Rev. 2-2012)

Type of errors you are correcting

Form 943-X: Which process should you use?

Underreported

Use the adjustment process to correct underreported amounts.

amounts ONLY

• Check the box on line 1.

 

• Pay the amount you owe from line 18 when you file Form 943-X.

 

 

Overreported

The process you

amounts ONLY

use depends on

 

when you file

 

Form 943-X.

If you are filing Form 943-X MORE THAN 90 days before the period of limitations on credit or refund for Form 943 expires . . .

Choose either process to correct the overreported amounts.

Choose the adjustment process if you want the amount shown on line 18 credited to your Form 943 for the period in which you file Form 943-X. Check the box on line 1.

OR

Choose the claim process if you want the amount shown on line 18 refunded to you or abated. Check the box on line 2.

If you are filing Form 943-X

You must use the claim process to correct the

WITHIN 90 days of the

overreported amounts. Check the box on line 2.

expiration of the period of

 

limitations on credit or

 

refund for Form 943 . . .

 

BOTH

The process you

underreported

use depends on

and

when you file

overreported

Form 943-X.

amounts

 

If you are filing Form 943-X MORE THAN 90 days before the period of limitations on credit or refund for Form 943 expires . . .

Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported amounts.

Choose the adjustment process if you want to offset your underreported amounts with your overreported amounts.

•File one Form 943-X, and

•Check the box on line 1 and follow the instructions on line 18.

OR

Choose both the adjustment process and claim process if you want the overreported amount refunded to you.

File two separate forms.

1.For the adjustment process, file one Form 943-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 18 when you file Form 943-X.

2.For the claim process, file a second Form 943-X to correct the overreported amounts. Check the box on line 2.

If you are filing Form 943-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 943 . . .

You must use both the adjustment process and claim process.

File two separate forms:

1.For the adjustment process, file one Form 943-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 18 when you file Form 943-X.

2.For the claim process, file a second Form 943-X to correct the overreported amounts. Check the box on line 2.

Form 943-X (Rev. 2-2012)

How to Edit Form 943 X Online for Free

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Filling out this PDF needs thoroughness. Make certain all required fields are filled out correctly.

1. It's important to complete the underreported accurately, hence be attentive when working with the segments containing these particular blanks:

Stage number 1 of filling out overcollection

2. The third step is usually to fill in these particular blank fields: Claim Check this box if you, of the amount shown on line Do, Part, Complete the certifications, I certify that I have filed or, as required, Note If you are correcting, If you checked line because you, I certify that, a I repaid or reimbursed each, b The adjustment of social, c The adjustment is for federal, If you checked line because you, You must check at least one box I, and a I repaid or reimbursed each.

overcollection conclusion process outlined (portion 2)

People often make errors while filling in I certify that I have filed or in this section. Remember to read twice what you enter here.

3. This third section should also be pretty simple, statement from each employee, b I have a written consent from, security and Medicare tax, c The claim for social security, employee did not give me a written, d The claim is for federal income, For Paperwork Reduction Act Notice, Cat No F, and Next Form X Rev - these empty fields is required to be completed here.

statement from each employee, c The claim for social security, and d The claim is for federal income inside overcollection

4. The form's fourth section comes with all of the following blank fields to consider: Name not your trade name, Employer Identification Number EIN, Calendar Year YYYY, Part, Enter the corrections for the, Column, Column, Column, Column, Total corrected amount for ALL, Amount originally reported or as, Difference If this amount is a, Tax correction, If you are correcting a return, and If you are correcting your.

Completing section 4 in overcollection

5. This pdf needs to be finalized by filling in this part. Here you can find a full listing of form fields that must be completed with specific details in order for your document submission to be complete: See instructions, See instructions, See instructions, See instructions, qualified employees April, Tax adjustments from line of Form, Special addition to wages for, Special addition to wages for, Special addition to wages for, Advance earned income credit EIC, a COBRA premium assistance, payments from line a of Form line, b Number of individuals provided, COBRA premium assistance from line, and c Number of qualified.

overcollection conclusion process detailed (stage 5)

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