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                                                                                                         Department of the Treasury
                                                                                                         Internal Revenue Service
2023

Instructions for Form 943

Employer's Annual Federal Tax Return for Agricultural Employees

Section references are to the Internal Revenue Code                           elect to claim up to $250,000 of its credit for increasing 
unless otherwise noted.                                                       research activities as a payroll tax credit. The Inflation 
                                                                              Reduction Act of 2022 (the IRA) increases the election 
Contents                                                               Page
                                                                              amount to $500,000 for tax years beginning after 
Future Developments      . . . . . . . . . . . . . . . . . . . . . . . .   1
                                                                              December 31, 2022. The payroll tax credit election must 
What's New   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  be made on or before the due date of the originally filed 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2  income tax return (including extensions). The portion of 
General Instructions   . . . . . . . . . . . . . . . . . . . . . . . . .   4  the credit used against payroll taxes is allowed in the first 
Purpose of Form 943            . . . . . . . . . . . . . . . . . . . . .   4  calendar quarter beginning after the date that the qualified 
Who Must File Form 943? . . . . . . . . . . . . . . . . . .                5  small business filed its income tax return. The election 
When Must You File?            . . . . . . . . . . . . . . . . . . . . .   5  and determination of the credit amount that will be used 
                                                                              against the employer’s payroll taxes are made on Form 
How Should You Complete Form 943? . . . . . . . . .                        6  6765, Credit for Increasing Research Activities. The 
Where Should You File?             . . . . . . . . . . . . . . . . . . .   6  amount from Form 6765, line 44, must then be reported 
Depositing Your Taxes . . . . . . . . . . . . . . . . . . . . .            7  on Form 8974, Qualified Small Business Payroll Tax Credit 
What About Penalties and Interest?                 . . . . . . . . . . .   7  for Increasing Research Activities.
Specific Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .   8  Starting in the first quarter of 2023, the payroll tax credit 
Third-Party Designee     . . . . . . . . . . . . . . . . . . . . . . .     17 is first used to reduce the employer share of social 
Who Must Sign (Approved Roles)             . . . . . . . . . . . . . .     17 security tax up to $250,000 per quarter and any remaining 
Paid Preparer Use Only . . . . . . . . . . . . . . . . . . . . . .         17 credit reduces the employer share of Medicare tax for the 
                                                                              quarter. Any remaining credit, after reducing the employer 
How To Get Forms, Instructions, and Publications . . .                     18 share of social security tax and the employer share of 
Worksheet 1. Credit for Qualified Sick and Family                             Medicare tax, is then carried forward to the next quarter. 
Leave Wages Paid in 2023 for Leave Taken                                      Form 8974 is used to determine the amount of the credit 
After March 31, 2020, and Before April 1,                                     that can be used in the current quarter. The amount from 
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       19 Form 8974, line 12 or, if applicable, line 17, is reported on 
Worksheet 2. Credit for Qualified Sick and Family                             line 12a. For more information about the payroll tax credit, 
Leave Wages Paid in 2023 for Leave Taken                                      see the Instructions for Form 8974 and go to IRS.gov/
After March 31, 2021, and Before October 1,                                   ResearchPayrollTC. Also see Adjusting tax liability for 
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       20 nonrefundable credits claimed on lines 12a, 12b, and 12d, 
                                                                              later.
Future Developments
For the latest information about developments related to                      Credit for COBRA premium assistance payments. 
Form 943 and its instructions, such as legislation enacted                    The COBRA premium assistance credit lines have been 
after they were published, go to IRS.gov/Form943.                             "Reserved for future use" on Form 943 because the first 
                                                                              quarter of 2022 was the last quarter in which most 
What's New                                                                    employers may have been eligible to claim the COBRA 
                                                                              premium assistance credit.
Social security and Medicare tax for 2023.                   The rate of 
social security tax on taxable wages, including qualified                     Section 9501 of the American Rescue Plan Act of 2021 
sick leave wages and qualified family leave wages paid in                     (the ARP) provided for COBRA premium assistance in the 
2023 for leave taken after March 31, 2021, and before                         form of a full reduction in the premium otherwise payable 
October 1, 2021, is 6.2% each for the employer and                            by certain individuals and their families who elected 
employee or 12.4% for both. Qualified sick leave wages                        COBRA continuation coverage due to a loss of coverage 
and qualified family leave wages paid in 2023 for leave                       as the result of a reduction in hours or an involuntary 
taken after March 31, 2020, and before April 1, 2021,                         termination of employment (assistance eligible 
aren't subject to the employer share of social security tax;                  individuals). This COBRA premium assistance was 
therefore, the tax rate on these wages is 6.2%. The social                    available for periods of coverage beginning on or after 
security wage base limit is $160,200.                                         April 1, 2021, through periods of coverage beginning on or 
                                                                              before September 30, 2021. A premium payee was 
The Medicare tax rate is 1.45% each for the employee                          entitled to the COBRA premium assistance credit at the 
and employer, unchanged from 2022. There is no wage                           time an eligible individual elected coverage. Therefore, 
base limit for Medicare tax.                                                  due to the COBRA notice and election period 
Qualified small business payroll tax credit for in-                           requirements (generally, employers had 60 days to 
creasing research activities.          For tax years beginning                provide notice and assistance eligible individuals had 60 
before January 1, 2023, a qualified small business may                        days to elect coverage), the first quarter of 2022 was the 

Oct 31, 2023                                                           Cat. No. 25976L

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last quarter in which most employers may have been Certification program for professional employer or-
eligible to claim the COBRA premium assistance credit. ganizations (PEOs). The Stephen Beck Jr., ABLE Act of
Pub. 51 discontinued after 2023. Pub. 51, Agricultural 2014 required the IRS to establish a voluntary certification
Employer's Tax Guide, will no longer be available after program for PEOs. PEOs handle various payroll
2023. Instead, information specific to agricultural administration and tax reporting responsibilities for their
employers will be included in Pub. 15, Employer's Tax business clients and are typically paid a fee based on
Guide, beginning with the Pub. 15 for use in 2024. payroll costs. To become and remain certified under the
Beginning in 2024, there will be a new Pub. 15 (sp) that is certification program, certified professional employer
a Spanish-language version of Pub. 15. References to organizations (CPEOs) must meet various requirements
Pub. 51 were retained throughout these instructions described in sections 3511 and 7705 and related
because these instructions are for tax year 2023. If you published guidance. Certification as a CPEO may affect
need information specific to tax year 2024, you will use the employment tax liabilities of both the CPEO and its
Pub. 15 or Pub. 15 (sp) in 2024. customers. A CPEO is generally treated for employment
tax purposes as the employer of any individual who
Reminders performs services for a customer of the CPEO and is
covered by a contract described in section 7705(e)(2)
The COVID-19 related credit for qualified sick and
between the CPEO and the customer (CPEO contract),
family leave wages is limited to leave taken after
but only for wages and other compensation paid to the
March 31, 2020, and before October 1, 2021.
individual by the CPEO. To become a CPEO, the
Generally, the credit for qualified sick and family leave
organization must apply through the IRS Online
wages, as enacted under the Families First Coronavirus
Registration System. For more information or to apply to
Response Act (FFCRA) and amended and extended by
become a CPEO, go to IRS.gov/CPEO.
the COVID-related Tax Relief Act of 2020, for leave taken
after March 31, 2020, and before April 1, 2021, and the CPEOs must generally file Form 943 and Schedule R
credit for qualified sick and family leave wages under (Form 943), Allocation Schedule for Aggregate Form 943
sections 3131, 3132, and 3133 of the Internal Revenue Filers, electronically. For more information about a CPEO's
Code, as enacted under the the ARP, for leave taken after requirement to file electronically, see Rev. Proc. 2023-18,
March 31, 2021, and before October 1, 2021, have 2023-13 I.R.B 605, available at IRS.gov/irb/
expired. However, employers that pay qualified sick and 2023-13_IRB#REV-PROC-2023-18.
family leave wages in 2023 for leave taken after March 31, Outsourcing payroll duties. You’re responsible to
2020, and before October 1, 2021, are eligible to claim a ensure that tax returns are filed and deposits and
credit on Form 943 filed for 2023. For more information, payments are made, even if you contract with a third party
see the instructions for line 12b line 12d line 14d, , , and to perform these acts. You remain responsible if the third
line 14f, later. party fails to perform any required action. Before you
Use Worksheet 1 to figure the credit for leave taken choose to outsource any of your payroll and related tax
after March 31, 2020, and before April 1, 2021. Use duties (that is, withholding, reporting, and paying over
Worksheet 2 to figure the credit for leave taken after social security, Medicare, FUTA, and income taxes) to a
March 31, 2021, and before October 1, 2021. For more third-party payer, such as a payroll service provider or
information about the credit for qualified sick and family reporting agent, go to IRS.gov/OutsourcingPayrollDuties
leave wages, go to IRS.gov/PLC. for helpful information on this topic. If a CPEO pays wages
and other compensation to an individual performing
Advance payment of COVID-19 credits ended.
services for you, and the services are covered by a CPEO
Although you may pay qualified sick and family leave
contract, then the CPEO is generally treated for
wages in 2023 for leave taken after March 31, 2020, and
employment tax purposes as the employer, but only for
before October 1, 2021, you may no longer request an
wages and other compensation paid to the individual by
advance payment of any credit on Form 7200, Advance
the CPEO. However, with respect to certain employees
Payment of Employer Credits Due to COVID-19.
covered by a CPEO contract, you may also be treated as
Payroll tax credit for certain tax-exempt organiza- an employer of the employees and, consequently, may
tions affected by qualified disasters. Section 303(d) of also be liable for federal employment taxes imposed on
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 wages and other compensation paid by the CPEO to such
allows for a payroll tax credit for certain tax-exempt employees. For more information on the different types of
organizations affected by certain qualified disasters not third-party payer arrangements, see section 16 of Pub. 15.
related to COVID-19. This credit is claimed on Form
COVID-19 employment tax credits when return filed
5884-D (not on Form 943). Form 5884-D is filed after the
by a third-party payer. If you're the common-law
Form 943 for the year for which the credit is being claimed
employer of the individuals that are paid qualified sick or
has been filed. If you will claim this credit on Form 5884-D
family leave wages, you're entitled to the credit for the
for 2023 and you're also claiming a credit for qualified sick
qualified sick and family leave wages, regardless of
and family leave wages for leave taken after March 31,
whether you use a third-party payer (such as a PEO,
2020, and before April 1, 2021, you must include any
CPEO, or section 3504 agent) to report and pay your
credit that will be claimed on Form 5884-D on Worksheet
federal employment taxes. The third-party payer isn't
1. For more information about this credit, go to IRS.gov/
entitled to the credits with respect to the wages and taxes
Form5884D.
it remits on your behalf (regardless of whether the third
party is considered an "employer" for other purposes).

-2- Instructions for Form 943 (2023)

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Aggregate Form 943 filers. Approved section 3504 Correcting a previously filed Form 943. If you discover
agents and CPEOs must complete and file Schedule R an error on a previously filed Form 943, or if you otherwise
(Form 943) when filing an aggregate Form 943. Aggregate need to amend a previously filed Form 943, make the
Forms 943 are filed by agents approved by the IRS under correction using Form 943-X. Form 943-X is filed
section 3504. To request approval to act as an agent for separately from Form 943. For more information, see the
an employer, the agent files Form 2678 with the IRS Instructions for Form 943-X, section 9 of Pub. 51, or go to
unless you're a state or local government agency acting IRS.gov/CorrectingEmploymentTaxes.
as an agent under the special procedures provided in Rev.
If you change your business name, business ad-
Proc. 2013-39, 2013-52 I.R.B. 830, available at
dress, or responsible party. Notify the IRS immediately
IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Forms
if you change your business name, business address, or
943 are also filed by CPEOs approved by the IRS under
responsible party.
section 7705. To become a CPEO, the organization must
• Write to the IRS office where you file your returns (using
apply through the IRS Online Registration System at
the Without a payment address under Where Should You
IRS.gov/CPEO. CPEOs file Form 8973, Certified
File, later) to notify the IRS of any business name change.
Professional Employer Organization/Customer Reporting
See Pub. 1635 to see if you need to apply for a new
Agreement, to notify the IRS that they started or ended a
employer identification number (EIN).
service contract with a customer. CPEOs must generally
• Complete and mail Form 8822-B to notify the IRS of a
file Form 943 and Schedule R (Form 943) electronically.
business address or responsible party change. Don't mail
For more information about a CPEO’s requirement to file
Form 8822-B with your Form 943. For a definition of
electronically, see Rev. Proc. 2023-18.
“responsible party,” see the Instructions for Form SS-4.
Other third-party payers that file aggregate Forms 943,
such as non-certified PEOs, must complete and file Federal tax deposits must be made by electronic
Schedule R (Form 943) if they have clients that are funds transfer (EFT). You must use EFT to make all
claiming the qualified small business payroll tax credit for federal tax deposits. Generally, an EFT is made using the
increasing research activities and/or the credit for qualified Electronic Federal Tax Payment System (EFTPS). If you
sick and family leave wages. don't want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other
If both an employer and a section 3504 authorized trusted third party to make electronic deposits on your
TIP agent (or CPEO or other third-party payer) paid behalf. Also, you may arrange for your financial institution
wages to an employee during the year, both the to initiate a same-day wire payment on your behalf.
employer and the section 3504 authorized agent (or EFTPS is a free service provided by the Department of the
CPEO or other third-party payer, if applicable) should file Treasury. Services provided by your tax professional,
Form 943 reporting the wages each entity paid to the financial institution, payroll service, or other third party
employee during the year and issue Forms W-2 (or Form may have a fee.
499R-2/W-2PR if you are an employer in Puerto Rico)
For more information on making federal tax deposits,
reporting the wages each entity paid to the employee
see section 7 of Pub. 51. To get more information about
during the year.
EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one
If a third-party payer of sick pay is also paying qualified of the following numbers.
sick leave wages on behalf of an employer, the third party • 800-555-4477
would be making the payments as an agent of the • 800-244-4829 (Spanish)
employer. The employer is required to do the reporting • 303-967-5916 if you're outside the United States (toll
and payment of employment taxes with respect to the call)
qualified sick leave wages and claim the credit for the To contact EFTPS using Telecommunications Relay
qualified sick leave wages, unless the employer has an Services (TRS) for people who are deaf, heard of hearing,
agency agreement with the third-party payer that requires or have a speech disability, dial 711 and then provide the
the third-party payer to do the collecting, reporting, and/or TRS assistant the 800-555-4477 number above or
paying or depositing employment taxes on the qualified 800-733-4829. Additional information about EFTPS is also
sick leave wages. If the employer has an agency available in Pub. 966.
agreement with the third-party payer, the third-party payer
For an EFTPS deposit to be on time, you must
includes the qualified sick leave wages on the third party's
submit the deposit by 8 p.m. Eastern time the day
aggregate Form 943, claims the sick leave credit on behalf CAUTION!
before the date the deposit is due.
of the employer on the aggregate Form 943, and
separately reports the credit allocable to the employers on Same-day wire payment option. If you fail to submit a
Schedule R (Form 943). See section 6 of Pub. 15-A, deposit transaction on EFTPS by 8 p.m. Eastern time the
Employer's Supplemental Tax Guide, for more information day before the date a deposit is due, you can still make
about sick pay reporting. your deposit on time by using the Federal Tax Collection
Service (FTCS) to make a same-day wire payment. To use
Work opportunity tax credit for qualified tax-exempt
the same-day wire payment method, you will need to
organizations hiring qualified veterans. Qualified
make arrangements with your financial institution ahead of
tax-exempt organizations that hire eligible unemployed
time. Please check with your financial institution regarding
veterans may be able to claim the work opportunity tax
availability, deadlines, and costs. Your financial institution
credit against their payroll tax liability using Form 5884-C.
may charge you a fee for payments made this way. To
For more information, go to IRS.gov/WOTC.
learn more about the information you will need to give your

Instructions for Form 943 (2023) -3-

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financial institution to make a same-day wire payment, go entities and QSubs are treated as separate entities for
to IRS.gov/SameDayWire. employment tax purposes. Eligible single-member entities
Timeliness of federal tax deposits. If a deposit is that haven't elected to be taxed as corporations must
required to be made on a day that isn't a business day, the report and pay employment taxes on wages paid to their
deposit is considered timely if it is made by the close of employees using the entities' own names and EINs. See
the next business day. A business day is any day other Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)
than a Saturday, Sunday, or legal holiday. The term “legal (iv).
holiday” for deposit purposes includes only those legal Where can you get telephone help? For answers to
holidays in the District of Columbia. Legal holidays in the your questions about completing Form 943 or tax deposit
District of Columbia are provided in section 7 of Pub. 51. rules, call the IRS at 800-829-4933 (Business and
Electronic filing and payment. Businesses can enjoy Specialty Tax Line) or 800-829-4059 (TDD/TTY for
the benefits of filing tax returns and paying their federal persons who are deaf, hard of hearing, or have a speech
taxes electronically. Whether you rely on a tax disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
professional or handle your own taxes, the IRS offers you local time (Alaska and Hawaii follow Pacific time).
convenient and secure programs to make filing and paying Photographs of missing children. The IRS is a proud
easier. Spend less time worrying about taxes and more partner with the National Center for Missing & Exploited
time running your business. Use e-file and EFTPS to your Children® (NCMEC). Photographs of missing children
benefit. selected by the Center may appear in instructions on
• For e-file, go to IRS.gov/EmploymentEfile for additional pages that would otherwise be blank. You can help bring
information. A fee may be charged to file electronically. these children home by looking at the photographs and
• For EFTPS, go to EFTPS.gov or call EFTPS at one of calling 1-800-THE-LOST (1-800-843-5678) if you
the numbers provided under Federal tax deposits must be recognize a child.
made by electronic funds transfer (EFT), earlier.
• For electronic filing of Forms W-2, Wage and Tax
Statement, go to SSA.gov/employer. You may be required General Instructions
to file Forms W-2 electronically. For details, see the
General Instructions for Forms W-2 and W-3. Purpose of Form 943
Note. Employers in Puerto Rico would have to file Form These instructions give you some background information
499R-2/W-2PR. about Form 943. They tell you who must file Form 943,
how to complete it line by line, and when and where to file
If you're filing your tax return or paying your federal it.
! taxes electronically, a valid EIN is required at the If you want more in-depth information about payroll tax
CAUTION time the return is filed or the payment is made. If a
valid EIN isn't provided, the return or payment won't be topics relating to Form 943, see Pub. 51 or go to IRS.gov/
processed. This may result in penalties. See How Should EmploymentTaxes. For tax information relevant to
You Complete Form 943, later, for more information about agricultural employers, go to IRS.gov/
applying for an EIN. AgricultureTaxCenter.
Electronic funds withdrawal (EFW). If you file Form Federal law requires you, as an employer, to withhold
943 electronically, you can e-file and use EFW to pay the certain taxes from your employees' pay. Each time you
balance due in a single step using tax preparation pay wages, you must withhold—or take out of your
software or through a tax professional. However, don't use employees' pay—certain amounts for federal income tax,
EFW to make federal tax deposits. For more information social security tax, and Medicare tax. You must also
on paying your taxes using EFW, go to IRS.gov/EFW. withhold Additional Medicare Tax from wages you pay to
an employee in excess of $200,000 in a calendar year.
Credit or debit card payments. You can pay the Under the withholding system, taxes withheld from your
balance due shown on Form 943 by credit or debit card. employees are credited to your employees in payment of
Your payment will be processed by a payment processor their tax liabilities.
who will charge a processing fee. Don't use a credit or
debit card to make federal tax deposits. For more Federal law also requires you to pay any liability for the
information on paying your taxes with a credit or debit employer share of social security tax and Medicare tax.
card, go to IRS.gov/PayByCard. This share of social security tax and Medicare tax isn't
withheld from employees.
Online payment agreement. You may be eligible to
apply for an installment agreement online if you can't pay If you have household employees working in your
the full amount of tax you owe when you file your return. private home on your farm operated for a profit, they aren't
For more information, see What if you can't pay in full, considered to be farm employees. To report social security
later. tax, Medicare tax, Additional Medicare Tax, and federal
income tax withholding on the wages of household
Paid preparers. If you use a paid preparer to complete employees, you may either:
Form 943, the paid preparer must complete and sign the
paid preparer's section of the form. • File Schedule H (Form 1040) with your Form 1040 or
Disregarded entities and qualified subchapter S sub- 1040-SR, or
sidiaries (QSubs). Eligible single-owner disregarded • Include the wages with your farm employees' wages on
Form 943.

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If you paid wages to other nonfarm workers, don't report due for the year, you may file the return by February 12,
these on Form 943. Taxes on wages paid to nonfarm 2024.
workers are reported on Form 941, Employer's
File Form 943 only once for each calendar year. If you
QUARTERLY Federal Tax Return; or Form 944,
filed Form 943 electronically, don't file a paper Form 943.
Employer's ANNUAL Federal Tax Return. See Pub. 926
For more information about filing Form 943 electronically,
for more information about household employees.
see Electronic filing and payment, earlier.
Who Must File Form 943? If we receive Form 943 after the due date, we will treat
File Form 943 if you paid wages to one or more Form 943 as filed on time if the envelope containing Form
farmworkers and the wages were subject to federal 943 is properly addressed, contains sufficient postage,
income tax withholding or social security and Medicare and is postmarked by the U.S. Postal Service on or before
taxes under the tests discussed next. For more the due date, or sent by an IRS-designated private
information on farmworkers and wages, see Pub. 51. delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will generally consider
After you file your first Form 943, you must file a return Form 943 filed when it is actually received. For more
for each year, even if you have no taxes to report, until you information about PDSs, see Where Should You File, later.
file a final return. You’re encouraged to file Form 943
electronically. Go to IRS.gov/EmploymentEfile for more Forms W-2 and W-3
information on electronic filing. References to Form W-2 also apply to Form
TIP 499R-2/W-2PR and references to Form W-3 also
The $150 Test or the $2,500 Test
apply to Form W-3 (PR), unless otherwise
All cash wages that you pay to farmworkers are subject to specified.
federal income tax withholding and social security and
Medicare taxes for any calendar year for which you meet By January 31, 2024, give Form W-2 to each employee
either of the tests listed next. who was working for you at the end of 2023. If an
employee stops working for you before the end of the year,
• You pay an employee cash wages of $150 or more in a give the employee Form W-2 any time after employment
year for farmwork (count all wages paid on a time, ends but no later than January 31, 2024. If the employee
piecework, or other basis). The $150 test applies asks you for Form W-2, give the employee the completed
separately to each farmworker that you employ. If you form within 30 days of the request or the last wage
employ a family of workers, each member is treated payment, whichever is later.
separately. Don't count wages paid by other employers. File Copy A of all Forms W-2 with Form W-3,
• The total (cash and noncash) wages that you pay to all Transmittal of Wage and Tax Statements, with the Social
farmworkers is $2,500 or more. Security Administration (SSA) by January 31, 2024. For
If the $2,500-or-more test for the group isn't met, the electronic filing of Forms W-2, go to SSA.gov/employer.
$150-or-more test for an individual still applies. Similarly, if You may be required to file Forms W-2 electronically. For
the $150-or-more test is not met for any individual, the details, see the General Instructions for Forms W-2 and
$2,500-or-more test for the group still applies. W-3.

Exceptions. Special rules apply to certain Note. Employers in Puerto Rico would have to file Form
hand-harvest laborers who receive less than $150 in 499R-2/W-2PR with the SSA. If filing by paper with the
annual cash wages. For more information, see section 4 of SSA, make sure to file with Form W-3 (PR).
Pub. 51.
Compensation paid to H-2A visa holders. Report
Final Return compensation of $600 or more paid to foreign agricultural
If you stop paying wages during the year and don't expect workers who entered the country on H-2A visas in box 1 of
to pay wages again, file a final return for 2023. Be sure to Form W-2. Compensation paid to H-2A workers for
mark the box above line 1 on the form indicating that you agricultural labor performed in connection with H-2A visas
don't have to file returns in the future. If you later restart isn't subject to social security and Medicare taxes and
paying wages, then resume filing Form 943. therefore shouldn't be reported as wages subject to social
security tax (lines 2, 2a, and 2b), Medicare tax (line 4), or
Attach a statement to your final return showing the Additional Medicare Tax withholding (line 6) on Form 943,
name of the person keeping the payroll records and the and shouldn't be reported as social security wages (box 3)
address where these records will be kept. If the business or Medicare wages (box 5) on Form W-2 (boxes 20 and
has been sold or transferred to another person, the 22, respectively, of Form 499R-2/W-2PR).
statement should include the name and address of such
An employer isn't required to withhold federal income
person and the date on which the sale or transfer took
tax from compensation paid to an H-2A worker for
place. If no sale or transfer occurred, or you don't know
agricultural labor performed in connection with this visa
the name of the person to whom the business was sold or
unless the worker asks for withholding and the employer
transferred, that fact should be included in the statement.
agrees. In this case, the worker must give the employer a
When Must You File? completed Form W-4. Federal income tax withheld is
reported on Form 943, line 8, and in box 2 of Form W-2.
For 2023, file Form 943 by January 31, 2024. However, if These reporting rules apply when the H-2A worker
you made deposits on time in full payment of the taxes provides their taxpayer identification number (TIN) to the

Instructions for Form 943 (2023) -5-

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employer. For the rules relating to backup withholding and reported on Form W-3, see Box h—Other EIN used this
reporting when the H-2A worker doesn't provide a TIN, year in the General Instructions for Forms W-2 and W-3 (if
see the Instructions for Forms 1099-MISC and 1099-NEC different from what was reported on Form W-3 (PR), see
and the Instructions for Form 945. For more information on Box f: Other EIN used this year in the Instructions for Form
foreign agricultural workers on H-2A visas, go to IRS.gov/ W-3 (PR)). Filing a Form 943 with an incorrect EIN or
H2A. using another business's EIN may result in penalties and
delays in processing your return.
Note. Employers in the U.S. territories would normally
skip Form 943, line 8, since federal income tax is not
Completing Form 943
usually withheld from employee's wages in U.S. territories.
Make entries on Form 943 as follows to enable accurate
Forms 1099-MISC and 1099-NEC processing.
Both paper and electronically filed Forms 1099-MISC, • Don't enter dollar signs and decimal points. Commas
Miscellaneous Income, and 1099-NEC, Nonemployee are optional. Report dollars to the left of the preprinted line
Compensation, must be filed with the IRS by January 31, and cents to the right of it. Don’t round entries to whole
2024. Form 1099-MISC is used to report rents paid in your dollars. Always show an amount for cents, even if it is zero.
farming business, and Form 1099-NEC is generally used • Enter negative amounts using a minus sign (if possible).
to report payments to an individual who isn't your Otherwise, use parentheses.
employee. Payments made to corporations for medical • Staple multiple sheets in the upper left corner when
and health care payments, including payments made to filing.
veterinarians, must generally be reported on Form Complete all three pages. You must complete all three
1099-MISC. Compensation of $600 or more paid in a pages of Form 943 and sign on page 3. Failure to do so
calendar year to an H-2A visa agricultural worker who may delay processing of your return.
didn't give you a valid TIN is also reported on Form
1099-MISC; you must withhold federal income tax from Reconciliation of Form 943 to Forms W-2 and
these payments under the backup withholding rules. For W-3
more information about filing Forms 1099-MISC and Certain amounts reported on Form 943 for 2023 should
1099-NEC, see the Instructions for Forms 1099-MISC and agree with the Form W-2 totals reported on the 2023 Form
1099-NEC. W-3. The amounts from Form 943 that should agree with
the related boxes on Form W-3 are federal income tax
How Should You Complete Form 943?
withheld (line 8 and box 2), social security wages (lines 2,
Enter your EIN, name, and address in the spaces 2a, and 2b; and box 3), and Medicare wages (line 4 and
provided. Don't use your social security number (SSN) or box 5). If the amounts don't agree, you may be contacted
individual taxpayer identification number (ITIN). Generally, by the IRS or the SSA. For more information, see section
enter the business (legal) name you used when you 11 of Pub. 51. Keep all records that show why the totals
applied for your EIN. For example, if you're a sole don't match.
proprietor, enter “Jamie Smith” on the Name line and
“Jamie's Farm” on the Trade name line. Leave the Trade Note. If filing Form 499R-2/W-2PR, make sure the
name line blank if it is the same as your Name line. amounts reported on Form 943 agree with the Form
499R-2/W-2PR totals reported on the 2023 Form W-3
If you use a tax preparer to complete Form 943, make (PR). The amounts from Form 943 that should agree with
sure the preparer uses your correct business name and the related boxes on Form W-3 (PR) are social security
EIN. wages (lines 2, 2a, and 2b; and box 10) and Medicare
If you don't have an EIN, you may apply for one online wages (line 4 and box 12a).
by going to IRS.gov/EIN. You may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS. If the principal Where Should You File?
business was created or organized outside of the United
States or U.S. territories, you may also apply for an EIN by You’re encouraged to file Form 943 electronically. Go to
calling 267-941-1099 (toll call). If you have applied for an IRS.gov/EmploymentEfile for more information on
EIN but don't have your EIN by the time a return is due, file electronic filing. If you file a paper return, where you file
a paper return and write "Applied For" and the date you depends on whether you include a payment with Form
applied in the space shown for the number. 943. Mail your return to the address listed for your location
in the table that follows.
If you're filing your tax return electronically, a valid
PDSs can't deliver to P.O. boxes. You must use the U.S.
! EIN is required at the time the return is filed. If a Postal Service to mail an item to a P.O. box address. Go to
CAUTION valid EIN isn't provided, the return won't be
accepted. This may result in penalties. IRS.gov/PDS for the current list of PDSs. For the IRS
mailing address to use if you’re using a PDS, go to
Always be sure the EIN on the form you file exactly IRS.gov/PDSstreetAddresses. Select the mailing address
TIP matches the EIN the IRS assigned to your listed on the webpage that is in the same state as the
business. Don't use your SSN or ITIN on forms address to which you would mail returns filed without a
that ask for an EIN. If you used an EIN (including a prior payment, as shown next.
owner's EIN) on Form 943 that is different from the EIN

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Mailing Addresses for Form 943

If you’re in . . . Without a payment . . . With a payment . . .
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Department of the Treasury Internal Revenue Service
Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, Internal Revenue Service P.O. Box 806533
New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Kansas City, MO 64999-0008 Cincinnati, OH 45280-6533
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Department of the Treasury Internal Revenue Service
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Internal Revenue Service P.O. Box 932200
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ogden, UT 84201-0008 Louisville, KY 40293-2200
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place of business in any state Internal Revenue Service Internal Revenue Service
P.O. Box 409101 P.O. Box 932200
Ogden, UT 84409 Louisville, KY 40293-2200
Special filing address for exempt organizations; federal, state, and Department of the Treasury Internal Revenue Service
local governmental entities; and Indian tribal governmental entities, Internal Revenue Service P.O. Box 932200
regardless of location Ogden, UT 84201-0008 Louisville, KY 40293-2200

Your filing address may have changed from that subject to a failure-to-deposit (FTD) penalty for reducing
! used to file your employment tax return in prior their deposits if certain conditions are met. See the
CAUTION years. Don't send Form 943 or any payments to instructions for line 12b and line 12d, later, for more
the SSA. information on these credits. For more information on
reducing deposits, see Notice 2020-22, 2020-17 I.R.B.
Depositing Your Taxes 664, available at IRS.gov/irb/2020-17_IRB#NOT-2020-22;
and Notice 2021-24, 2021-18 I.R.B. 1122, available at
You must deposit all depository taxes IRS.gov/irb/2021-18_IRB#NOT-2021-24. See the
! electronically by EFT. For more information, see instructions for line 17, later, for instructions on how to
CAUTION Federal tax deposits must be made by electronic adjust your tax liabilities reported on line 17 or Form 943-A
funds transfer (EFT) under Reminders, earlier. for nonrefundable credits.
If you're a monthly schedule depositor and
Must You Deposit Your Taxes? ! accumulate a $100,000 tax liability on any day
You may have to deposit the federal income taxes you CAUTION during the deposit period, you become a
withheld and both the employer and employee social semiweekly schedule depositor on the next day and
security taxes and Medicare taxes. remain so for at least the rest of the calendar year and for
the following calendar year. See $100,000 Next-Day
• If your total taxes after adjustments and
Deposit Rule in section 7 of Pub. 51 for more information.
nonrefundable credits (line 13) are less than $2,500
The $100,000 tax liability threshold requiring a next-day
for the year, you can pay the tax due with your return
deposit is determined before you consider any reduction
if you file on time. You don't have to make a deposit. To
of your liability for nonrefundable credits. For more
avoid a penalty, you must pay any amount due in full with a
information, including an example, see frequently asked
timely filed return or you must deposit any amount you
question 17 at IRS.gov/ETD.
owe by the due date of the return. For more information on
paying with a timely filed return, see the instructions for
line 15, later. What About Penalties and Interest?
• If your total taxes after adjustments and
nonrefundable credits (line 13) are $2,500 or more Avoiding Penalties and Interest
for the year. You must make deposits by EFT throughout You can avoid paying penalties and interest if you do all of
the year in accordance with your deposit schedule. There the following.
are two deposit schedules—monthly or semiweekly—for • Deposit or pay your taxes when they are due, unless
determining when you must deposit. Before the beginning you meet the requirements discussed in Notice 2020-22
of each calendar year, you must determine which of the and Notice 2021-24.
two deposit schedules you must use. See section 7 of • File your fully completed Form 943 on time.
Pub. 51 for information and rules concerning federal tax • Report your tax liability accurately.
deposits and to determine your status as a monthly or • Submit valid checks for tax payments.
semiweekly schedule depositor. • Furnish accurate Forms W-2 to employees.
• File Form W-3 and Copy A of Forms W-2 with the SSA
Reducing your deposits for the credit for qualified
on time and accurately.
sick and family leave wages. Employers eligible to
claim the credit for qualified sick and family leave wages Penalties and interest are charged on taxes paid late
paid in 2023 for leave taken after March 31, 2020, and and returns filed late at a rate set by law. See sections 7
before October 1, 2021, can reduce their deposits by the and 8 of Pub. 51 for details.
amount of their anticipated credits. Employers won’t be

Instructions for Form 943 (2023) -7-

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Use Form 843 to request abatement of assessed Enter the amount before payroll deductions. Cash
penalties or interest. Don't request abatement of assessed wages include checks, money orders, etc. Don't include
penalties or interest on any other form. the value of noncash items, such as food or lodging, or
pay for services other than farmwork. See section 3 of
If you receive a notice about a penalty after you file your
Pub. 51 for information on cash and noncash wages. See
return, reply to the notice with an explanation and we will
Purpose of Form 943, earlier, for household employee
determine if you meet reasonable-cause criteria. Don't
information.
attach an explanation when you file your return.
For 2023, the rate of social security tax on taxable
If federal income, social security, and Medicare wages, except for qualified sick leave wages and qualified
! taxes that must be withheld (that is, trust fund family leave wages paid in 2023 for leave taken after
CAUTION taxes) aren't withheld or aren't deposited or paid
March 31, 2020, and before April 1, 2021, is 6.2% (0.062)
to the United States Treasury, the trust fund recovery each for the employer and employee or 12.4% (0.124) for
penalty may apply. The penalty is 100% of the unpaid trust both. Stop paying social security tax on and entering an
fund tax. If these unpaid taxes can't be immediately employee's wages on line 2 when the employee's taxable
collected from the employer or business, the trust fund wages, including qualified sick leave wages paid in 2023
recovery penalty may be imposed on all persons who are that are reported on line 2a and qualified family leave
determined by the IRS to be responsible for collecting, wages paid in 2023 that are reported on line 2b, reach
accounting for, or paying over these taxes, and who acted $160,200 for the year. However, continue to withhold
willfully in not doing so. For more information, see section income and Medicare taxes for the whole year on all
7 of Pub. 51. The trust fund recovery penalty won't apply wages, including qualified sick leave wages and qualified
to any amount of trust fund taxes an employer holds back family leave wages paid in 2023, even when the social
in anticipation of any credits they are entitled to. security wage base of $160,200 has been reached. If you,
as a qualifying employer, receive an approved Form 4029,
Application for Exemption From Social Security and
Specific Instructions Medicare Taxes and Waiver of Benefits, from one or more
of your employees, enter “Form 4029” on the dotted line
Line 1. Number of Agricultural next to the entry space.
Employees For purposes of the credit for qualified sick and family
leave wages, qualified sick leave and family leave wages
Enter the number of agricultural employees on your payroll are wages for social security and Medicare tax purposes,
during the pay period that included March 12, 2023. Don't determined without regard to the exclusions from the
include: definition of employment under sections 3121(b)(1)–(22),
• Household employees, that an employer pays that otherwise meet the
• Employees in nonpay status for the pay period, requirements of the Emergency Paid Sick Leave Act
• Pensioners, or (EPSLA) or the Emergency Family and Medical Leave
• Active members of the U.S. Armed Forces. Expansion Act (Expanded FMLA), as enacted under the
For purposes of these instructions, all references FFCRA and amended for purposes of the ARP. However,
TIP to “sick pay” mean ordinary sick pay, not “qualified don't include any wages otherwise excluded under section
sick leave wages” that are reported on line 2a for 3121(b) when reporting qualified sick and family leave
leave taken after March 31, 2020, and before April 1, wages on lines 2, 2a, 2b, 4, and, if applicable, 6. See the
2021, or reported on line 2 for leave taken after March 31, instructions for line 12d for information about the credit for
2021, and before October 1, 2021. qualified sick and family leave wages paid in 2023 for
leave taken after March 31, 2021, and before October 1,
Line 2. Wages Subject to Social 2021.
Security Tax EPSLA. Employers with fewer than 500 employees and,
for leave taken after March 31, 2021, and before October
Enter the total cash wages, including qualified sick leave
1, 2021, certain governmental employers without regard to
wages and qualified family leave wages paid in 2023 for
number of employees (except for the federal government
leave taken after March 31, 2021, and before October 1,
and its agencies and instrumentalities unless described in
2021; sick pay; and taxable fringe benefits subject to
section 501(c)(1)) are entitled to a credit if they provide
social security taxes you paid to your employees for
paid sick leave to employees that otherwise meets the
farmwork during the calendar year. Don’t include the
requirements of the EPSLA. Under the EPSLA, as
qualified sick leave wages paid in 2023 reported on line 2a
amended for purposes of the ARP, wages are qualified
or the qualified family leave wages paid in 2023 reported
sick leave wages if paid to employees that are unable to
on line 2b for leave taken after March 31, 2020, and before
work before October 1, 2021, because the employee:
April 1, 2021. For this purpose, sick pay includes
payments made by an insurance company to your 1. Is subject to a federal, state, or local quarantine or
employees for which you received timely notice from the isolation order related to COVID-19;
insurance company. See section 6 of Pub. 15-A for more 2. Has been advised by a health care provider to
information about sick pay reporting. See the instructions self-quarantine due to concerns related to COVID-19;
for line 10 for an adjustment that you may need to make 3. Is experiencing symptoms of COVID-19 and
on Form 943 for sick pay. seeking a medical diagnosis; or, for leave taken after
March 31, 2021, and before October 1, 2021, is seeking

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or awaiting the results of a diagnostic test for, or a medical    federal government and its agencies and instrumentalities 
diagnosis of, COVID-19 (and the employee has been                 unless described in section 501(c)(1)) are entitled to a 
exposed to COVID-19 or the employee's employer has                credit under the FFCRA, as amended for purposes of the 
requested such test or diagnosis), or the employee is             ARP, if they provide paid family leave to employees that 
obtaining immunizations related to COVID-19 or                    otherwise meets the requirements of the Expanded 
recovering from an injury, disability, illness, or condition      FMLA. For leave taken after March 31, 2020, and before 
related to such immunization;                                     April 1, 2021, wages are qualified family leave wages if 
4. Is caring for an individual subject to an order                paid to an employee who has been employed for at least 
described in (1) or who has been advised as described in          30 calendar days when an employee is unable to work 
(2);                                                              due to the need to care for a son or daughter under 18 
                                                                  years of age or incapable of self-care because of a mental 
5. Is caring for a son or daughter because the school 
                                                                  or physical disability because the school or place of care 
or place of care for that child has been closed, or the 
                                                                  for that child has been closed, or the childcare provider for 
childcare provider for that child is unavailable, due to 
                                                                  that child is unavailable, due to a public health emergency. 
COVID-19 precautions; or
                                                                  See Son or daughter, earlier, for more information. For 
6. Is experiencing any other substantially similar                leave taken after March 31, 2021, and before October 1, 
condition specified by the U.S. Department of Health and          2021, the leave can be granted for any other reason 
Human Services, which for leave taken after March 31,             provided by the EPSLA, as amended for purposes of the 
2021, and before October 1, 2021, includes to accompany           ARP.
an individual to obtain immunization related to COVID-19, 
                                                                  For leave taken after March 31, 2020, and before April 
or to care for an individual who is recovering from any 
                                                                  1, 2021, the first 10 days for which an employee takes 
injury, disability, illness, or condition related to the 
                                                                  leave may be unpaid. During this period, employees may 
immunization.
                                                                  use other forms of paid leave, such as qualified sick leave, 
Son or daughter.   A son or daughter must generally               accrued sick leave, annual leave, or other paid time off. 
have been under 18 years of age or incapable of self-care         After an employee takes leave for 10 days, the employer 
because of a mental or physical disability. A son or              provides the employee paid leave (that is, qualified family 
daughter includes a biological child, adopted child,              leave wages) for up to 10 weeks. For leave taken after 
stepchild, foster child, legal ward, or child for whom the        March 31, 2021, and before October 1, 2021, the 10-day 
employee assumes parental status and carries out the              rule discussed above doesn't apply and the paid leave 
obligations of a parent.                                          can be provided for up to 12 weeks.
Limits on qualified sick leave wages. The EPSLA,                  Rate of pay and limit on wages.    The rate of pay must 
as amended for purposes of the ARP, provides different            be at least two-thirds of the employee's regular rate of pay 
limitations for different circumstances under which               (as determined under the Fair Labor Standards Act of 
qualified sick leave wages are paid. For paid sick leave          1938), multiplied by the number of hours the employee 
qualifying under (1), (2), or (3) earlier, the amount of          would have otherwise been scheduled to work. For leave 
qualified sick leave wages is determined at the                   taken after March 31, 2020, and before April 1, 2021, the 
employee's regular rate of pay, but the wages may not             total qualified family leave wages can't exceed $200 per 
exceed $511 for any day (or portion of a day) for which the       day or $10,000 in the aggregate per employee. For leave 
individual is paid sick leave. For paid sick leave qualifying     taken after March 31, 2021, and before October 1, 2021, 
under (4), (5), or (6) earlier, the amount of qualified sick      the limit resets and the total qualified leave wages can't 
leave wages is determined at two-thirds the employee's            exceed $200 per day or $12,000 in the aggregate per 
regular rate of pay, but the wages may not exceed $200 for        employee.
any day (or portion of a day) for which the individual is         For more information about qualified sick and family 
paid sick leave. The EPSLA also limits each individual to a       leave wages, go to IRS.gov/PLC.
maximum of up to 80 hours of paid sick leave in total for 
leave taken after March 31, 2020, and before April 1,             Line 2a. Qualified Sick Leave Wages
2021. The ARP resets this limit at 80 hours of paid sick          Enter the qualified taxable (subject to social security tax) 
leave for leave taken after March 31, 2021, and before            sick leave wages you paid in 2023 to your employees for 
October 1, 2021. Therefore, for leave taken after March           leave taken after March 31, 2020, and before April 1, 
31, 2020, and before April 1, 2021, the maximum amount            2021. Qualified sick leave wages for leave taken after 
of paid sick leave wages can’t exceed $5,110 for an               March 31, 2020, and before April 1, 2021, aren't subject to 
employee for leave under (1), (2), or (3), and it can’t           the employer share of social security tax; therefore, the tax 
exceed $2,000 for an employee for leave under (4), (5), or        rate on these wages is 6.2% (0.062). Stop paying social 
(6). These maximum amounts also reset and apply to                security tax on and entering an employee's wages on 
leave taken after March 31, 2021, and before October 1,           line 2a when the employee's taxable wages, including 
2021.                                                             wages reported on line 2, qualified sick leave wages 
For more information about qualified sick and family              reported on line 2a, and qualified family leave wages 
leave wages, go to IRS.gov/PLC.                                   reported on line 2b, reach $160,200 for the year. See the 
                                                                  instructions for line 4 and line 5 for reporting Medicare tax 
Expanded FMLA.     Employers with fewer than 500 
                                                                  on qualified sick leave wages, including the portion above 
employees and, for leave taken after March 31, 2021, and 
                                                                  the social security wage base.
before October 1, 2021, certain governmental employers 
without regard to number of employees (except for the 

Instructions for Form 943 (2023)                               -9-

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For purposes of the credit for qualified sick and family Line 4. Wages Subject to Medicare
leave wages, qualified sick leave wages are wages for
social security and Medicare tax purposes, determined Tax
without regard to the exclusions from the definition of Enter the total cash wages, including qualified sick leave
employment under sections 3121(b)(1)–(22), that an wages paid in 2023 and qualified family leave wages paid
employer pays that otherwise meet the requirements of in 2023; sick pay; and taxable fringe benefits that are
the EPSLA, as enacted under the FFCRA and amended subject to Medicare tax that you paid to your employees
by the COVID-related Tax Relief Act of 2020. However, for farmwork during the calendar year. Enter the amount
don't include any wages otherwise excluded under section before deductions. Don't include the value of noncash
3121(b) when reporting qualified sick leave wages on items, such as food or lodging, or pay for services other
lines 2a, 4, and, if applicable, 6. See the instructions for than farmwork. Unlike social security wages, there is no
line 12b for information about the credit for qualified sick limit on the amount of wages subject to Medicare tax. If
and family leave wages for leave taken after March 31, you, as a qualifying employer, receive an approved Form
2020, and before April 1, 2021. 4029 from one or more of your employees, enter “Form
4029” on the dotted line next to the entry space.
Line 2b. Qualified Family Leave
Wages Line 5. Medicare Tax
Enter the qualified taxable (subject to social security tax) Multiply line 4 by 2.9% (0.029) and enter the result on
family leave wages you paid in 2023 to your employees for line 5.

leave taken after March 31, 2020, and before April 1, Line 6. Wages Subject to Additional
2021. Qualified family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, aren't subject to Medicare Tax Withholding
the employer share of social security tax; therefore, the tax Enter all wages, including qualified sick leave wages paid
rate on these wages is 6.2% (0.062). Stop paying social in 2023 and qualified family leave wages paid in 2023;
security tax on and entering an employee's wages on sick pay; and taxable fringe benefits that are subject to
line 2b when the employee's taxable wages, including Additional Medicare Tax withholding. You're required to
wages reported on line 2, qualified sick leave wages begin withholding Additional Medicare Tax in the pay
reported on line 2a, and qualified family leave wages period in which you pay wages in excess of $200,000 to
reported on line 2b, reach $160,200 for the year. See the an employee and continue to withhold it each pay period
instructions for line 4 and line 5 for reporting Medicare tax until the end of the calendar year. Additional Medicare Tax
on qualified family leave wages, including the portion is only imposed on the employee. There is no employer
above the social security wage base. share of Additional Medicare Tax. All wages that are
subject to Medicare tax are subject to Additional Medicare
For purposes of the credit for qualified sick and family
Tax withholding if paid in excess of the $200,000
leave wages, qualified family leave wages are wages for
withholding threshold.
social security and Medicare tax purposes, determined
without regard to the exclusions from the definition of For more information on what wages are subject to
employment under sections 3121(b)(1)–(22), that an Medicare tax, see the chart, Special Rules for Various
employer pays that otherwise meet the requirements of Types of Services and Payments, in section 15 of Pub. 15.
the Expanded FMLA, as enacted under the FFCRA and For more information on Additional Medicare Tax, go to
amended by the COVID-related Tax Relief Act of 2020. IRS.gov/ADMTfaqs.
However, don't include any wages otherwise excluded
under section 3121(b) when reporting qualified family Line 7. Additional Medicare Tax
leave wages on lines 2b, 4, and, if applicable, 6. See the Withholding
instructions for line 12b for information about the credit for
qualified sick and family leave wages for leave taken after Multiply line 6 by 0.9% (0.009) and enter the result on
March 31, 2020, and before April 1, 2021. line 7.

Line 3. Social Security Tax Line 8. Federal Income Tax Withheld
Multiply line 2 by 12.4% (0.124) and enter the result on Employers in the U.S. territories skip line 8, since
line 3. ! federal income tax is not usually withheld from
CAUTION employee's wages in U.S. territories.
Line 3a. Social Security Tax on
Enter the federal income tax you withheld from your
Qualified Sick Leave Wages employees on this year's wages, including qualified sick
Multiply line 2a by 6.2% (0.062) and enter the result on leave wages paid in 2023 for leave taken after March 31,
line 3a. 2020, and before October 1, 2021, and qualified family
leave wages paid in 2023 for leave taken after March 31,
Line 3b. Social Security Tax on 2020, and before October 1, 2021. Generally, you must
Qualified Family Leave Wages withhold federal income tax from employees from whom
you withhold social security and Medicare taxes. See
Multiply line 2b by 6.2% (0.062) and enter the result on
section 5 of Pub. 51 for more information on withholding
line 3b.
rules.

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Line 9. Total Taxes Before Line 12a. Qualified Small Business
Adjustments Payroll Tax Credit for Increasing
Add the total social security tax (lines 3, 3a, and 3b), Research Activities
Medicare tax (line 5), Additional Medicare Tax withholding
Enter the amount of the credit from Form 8974, line 12 or,
(line 7), and federal income tax withheld (line 8). Enter the
if applicable, line 17.
result on line 9.
If you enter an amount on line 12a, you must
Line 10. Current Year's Adjustments ! attach Form 8974.
Use line 10 to: CAUTION
• Adjust for rounding of fractions of cents, or
Form 943 and these instructions use the terms
• Adjust for the uncollected employee share of social
TIP “nonrefundable” and “refundable” when
security and Medicare taxes on third-party sick pay or
discussing credits. The term “nonrefundable”
group-term life insurance premiums paid for former
means the portion of the credit which is limited by law to
employees. See section 9 of Pub. 51.
the amount of certain taxes. The term “refundable” means
Use a minus sign (if possible) to show an adjustment the portion of the credit which is in excess of those taxes.
that decreases the total taxes shown on line 9. Otherwise,
use parentheses. Line 12b. Nonrefundable Portion of
Adjustment for fractions of cents. If there is a small Credit for Qualified Sick and Family
difference between total taxes after adjustments and
nonrefundable credits (line 13) and total deposits Leave Wages for Leave Taken After
(line 14a), it may be caused by rounding to the nearest March 31, 2020, and Before April 1,
cent each time you figured payroll. This rounding occurs
when you figure the amount of social security and 2021
Medicare taxes to be withheld from each employee's Complete line 12b only if qualified sick leave
wages. If the fractions-of-cents adjustment is the only ! wages and/or qualified family leave wages were
entry on line 10, enter “Fractions Only” on the dotted line CAUTION paid in 2023 for leave taken after March 31, 2020,
to the left of the entry space for line 10. This adjustment and before April 1, 2021.
may be a positive or a negative adjustment.
Certain private employers with fewer than 500
Adjustment for sick pay. If your third-party payer of sick employees that provide paid sick leave under the EPSLA
pay that isn't your agent (for example, an insurance and/or provide paid family leave under the Expanded
company) transfers the liability for the employer share of FMLA are eligible to claim the credit for qualified sick and
the social security and Medicare taxes to you, enter a family leave wages for leave taken after March 31, 2020,
negative adjustment on line 10 for the employee share of and before April 1, 2021. For purposes of this credit,
social security and Medicare taxes that were withheld and qualified sick leave wages and qualified family leave
deposited by your third-party sick pay payer on the sick wages are wages for social security and Medicare tax
pay. If you’re the third-party sick pay payer and you purposes, determined without regard to the exclusions
transferred the liability for the employer share of the social from the definition of employment under sections 3121(b)
security and Medicare taxes to the employer, enter a (1)–(22), that an employer pays that otherwise meet the
negative adjustment on line 10 for any employer share of requirements of the EPSLA or Expanded FMLA. Enter the
these taxes required to be paid by the employer. The sick nonrefundable portion of the credit for qualified sick and
pay should be included on line 2, line 4, and, if the
family leave wages from Worksheet 1, Step 2, line 2j. The
withholding threshold is met, line 6. credit for qualified sick and family leave wages consists of
No adjustment is reported on line 10 for sick pay that is the qualified sick leave wages, the qualified family leave
paid through a third party as an employer’s agent. An wages, the qualified health plan expenses allocable to
employer’s agent bears no insurance risk and is those wages, and the employer share of Medicare tax
reimbursed on a cost-plus-fee basis for payment of sick allocable to those wages. The nonrefundable portion of
pay and similar amounts. If an employer uses an agent to the credit is limited to the employer share of social security
pay sick pay, the employer reports the wages on line 2, tax reported on Form 943, line 3, after that share is first
line 4, and, if the withholding threshold is met, line 6, reduced by any credit claimed against the employer share
unless the employer has an agency agreement with the of social security tax on Form 8974 for the qualified small
third-party payer that requires the third-party payer to do business payroll tax credit for increasing research
the collecting, reporting, and/or paying or depositing activities, any credit to be claimed on Form 5884-C for the
employment taxes on the sick pay. See section 6 of Pub. work opportunity credit for qualified tax-exempt
15-A for more information about sick pay reporting. organizations hiring qualified veterans, and/or any credit to
be claimed on Form 5884-D for the disaster credit for
Line 11. Total Taxes After qualified tax-exempt organizations.
Adjustments Any credit in excess of the remaining amount of the
Combine the amounts shown on lines 9 and 10 and enter employer share of social security tax is refundable and
the result on line 11. reported on Form 943, line 14d. For more information on

Instructions for Form 943 (2023) -11-

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the credit for qualified sick and family leave wages, go to •    Qualified sick leave wages and/or qualified family leave 
IRS.gov/PLC.                                                wages;
Qualified health plan expenses allocable to qualified       •    Qualified health plan expenses allocable to qualified 
                                                            sick leave and family leave wages;
sick and family leave wages.  The credit for qualified 
sick leave wages and qualified family leave wages is        •    Collectively bargained defined benefit pension plan 
                                                            contributions, subject to the qualified leave wage 
increased to cover the qualified health plan expenses that 
                                                            limitations, allocable to the qualified sick and family leave 
are properly allocable to the qualified leave wages for 
                                                            wages;
which the credit is allowed. These qualified health plan 
expenses are amounts paid or incurred by the employer to    •    Collectively bargained apprenticeship program 
                                                            contributions, subject to the qualified leave wage 
provide and maintain a group health plan but only to the 
                                                            limitations, allocable to the qualified sick and family leave 
extent such amounts are excluded from the employees’ 
                                                            wages; and
income as coverage under an accident or health plan. The 
amount of qualified health plan expenses generally          •    Employer share of social security and Medicare tax 
                                                            allocable to the qualified sick and family leave wages.
includes both the portion of the cost paid by the employer 
and the portion of the cost paid by the employee with            The nonrefundable portion of the credit is limited to the 
pre-tax salary reduction contributions. However, qualified  employer share of Medicare tax reported on Form 943, 
health plan expenses don’t include amounts that the         line 5, after that share is first reduced by any credit 
employee paid for with after-tax contributions. For more    claimed against the employer share of Medicare tax on 
information, go to IRS.gov/PLC.                             Form 8974 for the qualified small business payroll tax 
        You must include the full amount (both the          credit for increasing research activities. You can't claim the 
TIP     nonrefundable and refundable portions) of the       credit for leave taken after March 31, 2021, and before 
        credit for qualified sick and family leave wages in October 1, 2021, if you made qualified sick or family leave 
your gross income for the tax year that includes the last   wages available in a manner that discriminates in favor of 
day of any calendar quarter in which a credit is allowed.   highly compensated employees, full-time employees, or 
                                                            employees on the basis of employment tenure. See Highly 
                                                            compensated employee, later, for the definition.
Line 12d. Nonrefundable Portion of 
                                                                 For leave taken after March 31, 2021, and before 
Credit for Qualified Sick and Family                        October 1, 2021, the credit for qualified sick and family 
Leave Wages for Leave Taken After                           leave wages is reduced by the amount of the credit 
                                                            allowed under section 41 (for the credit for increasing 
March 31, 2021, and Before October                          research activities) with respect to wages taken into 
1, 2021                                                     account for determining the credit for qualified sick and 
                                                            family leave wages; and any wages taken into account in 
        Complete line 12d only if qualified sick leave      determining the credit for qualified sick and family leave 
!       wages and/or qualified family leave wages were      wages can't be taken into account as wages for purposes 
CAUTION paid in 2023 for leave taken after March 31, 2021,  of the credits under sections 45A, 45P, 45S, and 51. For 
and before October 1, 2021.                                 leave taken after March 31, 2021, and before October 1, 
Employers with fewer than 500 employees and certain         2021, qualified wages also don't include wages that were 
governmental employers without regard to number of          used as payroll costs in connection with a Shuttered 
employees (except for the federal government and its        Venue Operator Grant under section 324 of the Economic 
agencies and instrumentalities unless described in          Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 
section 501(c)(1)) are entitled to a credit if they provide Act; or a restaurant revitalization grant under section 5003 
paid sick leave to employees that otherwise meets the       of the ARP. Employers can receive both a Small Business 
requirements of the EPSLA, as amended for purposes of       Interruption Loan under the Paycheck Protection Program 
the ARP, and/or provide paid family leave to employees      and the credit for qualified sick and family leave wages; 
that otherwise meets the requirements under the             however, employers can't receive both loan forgiveness 
Expanded FMLA, as amended for purposes of the ARP,          and a credit for the same wages. The same wages can't 
for qualified sick and family leave wages for leave taken   be treated as both qualified sick leave wages and qualified 
after March 31, 2021, and before October 1, 2021. For       family leave wages.
purposes of this credit, qualified sick leave wages and          Any credit in excess of the remaining amount of the 
qualified family leave wages are wages for social security  employer share of Medicare tax is refundable and 
and Medicare tax purposes, determined without regard to     reported on Form 943, line 14f. For more information on 
the exclusions from the definition of employment under      the credit for qualified sick and family leave wages, go to 
sections 3121(b)(1)–(22), that an employer pays that        IRS.gov/PLC.
otherwise meet the requirements of the EPSLA or 
Expanded FMLA, as enacted under the FFCRA and               Qualified health plan expenses allocable to qualified 
amended for purposes of the ARP. Enter the                  sick leave and family leave wages. The credit for 
nonrefundable portion of the credit for qualified sick and  qualified sick leave wages and qualified family leave 
family leave wages from Worksheet 2, Step 2, line 2p.       wages is increased to cover the qualified health plan 
                                                            expenses that are properly allocable to the qualified leave 
The credit for qualified sick and family leave wages        wages for which the credit is allowed. These qualified 
consists of the:                                            health plan expenses are amounts paid or incurred by the 
                                                            employer to provide and maintain a group health plan but 

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only to the extent such amounts are excluded from the by the number of hours qualified sick leave wages and/or
employees' income as coverage under an accident or qualified family leave wages were provided to employees
health plan. The amount of qualified health plan expenses covered under the collective bargaining agreement during
generally includes both the portion of the cost paid by the the quarter.
employer and the portion of the cost paid by the employee
Highly compensated employee. A highly compensated
with pre-tax salary reduction contributions. However,
employee is an employee who meets either of the
qualified health plan expenses don't include amounts that
following tests.
the employee paid for with after-tax contributions. For
more information, go to IRS.gov/PLC. 1. The employee was a 5% owner at any time during
the year or the preceding year.
Collectively bargained defined benefit pension plan
2. The employee received more than $135,000 in pay
contributions. For purposes of qualified sick and family
for the preceding year.
leave wages, collectively bargained defined benefit
pension plan contributions are contributions for a calendar You can choose to ignore test (2) if the employee wasn't
quarter that are: also in the top 20% of employees when ranked by pay for
• Paid or incurred by an employer on behalf of its the preceding year.
employees to a defined benefit plan, as defined in section
414(j), which meets the requirements of section 401(a); Line 12g. Total Nonrefundable Credits
• Made based on a pension contribution rate; and Add lines 12a, 12b, and 12d. Enter the total on line 12g.
• Required to be made under the terms of a collective
bargaining agreement in effect during the quarter. Line 13. Total Taxes After
Pension contribution rate. The pension contribution Adjustments and Nonrefundable
rate is the contribution rate that the employer is obligated
to pay under the terms of a collective bargaining Credits
agreement to a defined benefit plan, as the rate is applied Subtract line 12g from line 11 and enter the result on
to contribution base units, as defined by section 4001(a) line 13. The amount entered on line 13 can't be less than
(11) of the Employee Retirement Income Security Act of zero.
1974 (ERISA).
Allocation rules. The amount of collectively bargained Line 14a. Total Deposits
defined benefit pension plan contributions allocated to Enter your deposits for this year, including any
qualified sick leave wages and/or qualified family leave overpayment that you applied from filing Form 943-X, in
wages during a quarter is the pension contribution rate the current year. Also include in the amount shown any
(expressed as an hourly rate) multiplied by the number of overpayment from a previous period that you applied to
hours qualified sick leave wages and/or qualified family this return. Don’t include any amount you didn’t deposit
leave wages were provided to employees covered under because you reduced your deposits in anticipation of the
the collective bargaining agreement during the quarter. credit for qualified sick and family leave wages, as
discussed in Notice 2020-22 and Notice 2021-24.
Collectively bargained apprenticeship program con-
tributions. For purposes of qualified sick and family Line 14d. Refundable Portion of
leave wages, collectively bargained apprenticeship
program contributions are contributions for a calendar Credit for Qualified Sick and Family
quarter that are: Leave Wages for Leave Taken After
• Paid or incurred by an employer on behalf of its
employees to a registered apprenticeship program, which March 31, 2020, and Before April 1,
is an apprenticeship registered under the National 2021
Apprenticeship Act of August 16, 1937, and meets the
standards of Federal Regulations under subpart A of Part Complete line 14d only if qualified sick leave
29 and Part 30 of title 29; ! wages and/or qualified family leave wages were
• Made based on an apprenticeship program contribution CAUTION paid in 2023 for leave taken after March 31, 2020,
rate; and and before April 1, 2021.
• Required to be made under the terms of a collective Certain private employers with fewer than 500
bargaining agreement in effect during the quarter. employees that provide paid sick leave under the EPSLA
Apprenticeship program contribution rate. The and/or provide paid family leave under the Expanded
apprenticeship program contribution rate is the FMLA are eligible to claim the credit for qualified sick and
contribution rate that the employer is obligated to pay family leave wages. Enter the refundable portion of the
under the terms of a collective bargaining agreement for credit for qualified sick and family leave wages from
benefits under a registered apprenticeship program, as Worksheet 1, Step 2, line 2k. The credit for qualified sick
the rate is applied to contribution base units, as defined by and family leave wages consists of the qualified sick leave
section 4001(a)(11) of ERISA. wages, the qualified family leave wages, the qualified
Allocation rules. The amount of collectively bargained health plan expenses allocable to those wages, and the
apprenticeship program contributions allocated to employer share of Medicare tax allocable to those wages.
qualified sick leave wages and/or qualified family leave The refundable portion of the credit is allowed after the
wages in a quarter is the apprenticeship program employer share of social security tax is reduced to zero by
contribution rate (expressed as an hourly rate) multiplied

Instructions for Form 943 (2023) -13-

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nonrefundable credits that are applied against the the tax period on your check or money order. Complete
employer share of social security tax. Form 943-V and enclose it with Form 943.
Line 14f. Refundable Portion of Credit If you're required to make deposits and instead
pay the taxes with Form 943, you may be subject
for Qualified Sick and Family Leave CAUTION! to a penalty.

Wages for Leave Taken After March
What if you can't pay in full? If you can't pay the full
31, 2021, and Before October 1, 2021 amount of tax you owe, you can apply for an installment
agreement online. You can apply for an installment
Complete line 14f only if qualified sick leave
agreement online if:
! wages and/or qualified family leave wages were • You can't pay the full amount shown on line 15,
CAUTION paid in 2023 for leave taken after March 31, 2021,
and before October 1, 2021. • The total amount you owe is $25,000 or less, and
• You can pay the liability in full in 24 months.
Employers with fewer than 500 employees and certain
To apply using the Online Payment Agreement
governmental employers without regard to number of
Application, go to IRS.gov/OPA.
employees (except for the federal government and its
agencies and instrumentalities unless described in Under an installment agreement, you can pay what you
section 501(c)(1)) are entitled to a credit if they provide owe in monthly installments. There are certain conditions
paid sick leave to employees that otherwise meets the you must meet to enter into and maintain an installment
requirements of the EPSLA, as amended for purposes of agreement, such as paying the liability within 24 months,
the ARP, and/or provide paid family leave to employees and making all required deposits and timely filing tax
that otherwise meets the requirements under the returns during the length of the agreement.
Expanded FMLA, as amended for purposes of the ARP, If your installment agreement is accepted, you will be
for leave taken after March 31, 2021, and before October charged a fee and you will be subject to penalties and
1, 2021. Enter the refundable portion of the credit for interest on the amount of tax not paid by the due date of
qualified sick and family leave wages from Worksheet 2, the return.
Step 2, line 2q. The refundable portion of the credit is
allowed after the employer share of Medicare tax is Line 16. Overpayment
reduced to zero by nonrefundable credits that are applied If line 14h is more than line 13, enter the difference on
against the employer share of Medicare tax. line 16. Never make an entry on both lines 15 and 16.
Line 14h. Total Deposits and If you deposited more than the correct amount for the
year, you can choose to have the IRS either refund the
Refundable Credits overpayment or apply it to your next return. Check only
Add lines 14a, 14d, and 14f. Enter the total on line 14h. one box on line 16. If you don't check either box or if you
check both boxes, we will generally apply the
Line 15. Balance Due overpayment to your next return. Regardless of any box
If line 13 is more than line 14h, enter the difference on you check or don't check on line 16, we may apply your
line 15. Otherwise, see the instructions for line 16, later. overpayment to any past due tax account that is shown in
Never make an entry on both lines 15 and 16. our records under your EIN.
You don't have to pay if line 15 is less than $1. If line 16 is less than $1, we will send you a refund or
Generally, you should have a balance due only if your total apply it to your next return only if you ask us in writing to
taxes after adjustments and nonrefundable credits do so.
(line 13) are less than $2,500, and you didn't incur a
$100,000 next-day deposit obligation during the year. Line 17. Monthly Summary of Federal
However, see section 7 of Pub. 51 for information about Tax Liability
payments made under the accuracy of deposits rule.
This is a summary of your monthly tax liability, not a
If you were required to make federal tax deposits, pay summary of deposits made. If line 13 is less than $2,500,
the amount shown on line 15 by EFT. If you weren't don't complete line 17 or Form 943-A.
required to make federal tax deposits or you're a monthly
Complete line 17 only if you were a monthly schedule
schedule depositor making a payment under the accuracy
depositor for the entire year and line 13 is $2,500 or
of deposits rule (see section 7 of Pub. 51), you may pay
more. The amount entered on line 17M must equal the
the amount shown on line 15 by EFT, credit card, debit
amount reported on line 13. If it doesn't, your tax deposits
card, check, money order, or EFW. For more information
and payments may not be counted as timely. Don't reduce
on electronic payment options, go to IRS.gov/Payments.
your total liability reported on line 17 by the refundable
If you pay by EFT, credit card, or debit card, file your portion of the credit for qualified sick and family leave
return using the Without a payment address under Where wages. Don't change your current year tax liability
Should You File, earlier. Don't file Form 943-V, Payment reported on line 13 by adjustments reported on any Forms
Voucher. 943-X. See section 7 of Pub. 51 for details on the deposit
rules. You're a monthly schedule depositor for the
If you pay by check or money order, make it payable to calendar year if the amount of your “Total taxes after
“United States Treasury.” Enter your EIN, “Form 943,” and adjustments and nonrefundable credits” reported for the

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lookback period is $50,000 or less. The lookback period is social security tax and employer share of Medicare tax on
the second calendar year preceding the current calendar wages paid during the applicable quarters in the calendar
year. For example, the lookback period for 2024 is 2022. year, the remaining payroll tax credit may be carried
forward to the first quarter of the succeeding calendar
If you were a semiweekly schedule depositor
year as a payroll tax credit against the applicable
! during any part of the year, don't complete line 17. employer share of social security tax and employer share
CAUTION Instead, complete Form 943-A.
of Medicare tax on wages paid in that quarter.
Reporting adjustments from line 10 on line 17. If your Example. Rose Co. is an employer with a calendar tax
net adjustment during a month is negative and it exceeds year that filed its timely 2022 income tax return on April
your total liability for the month, don't enter a negative 18, 2023. Rose Co. elected to take the qualified small
amount for the month. Instead, enter “-0-” for the month business payroll tax credit for increasing research
and carry over the unused portion of the adjustment to the activities on Form 6765. The third quarter of 2023 is the
next month. first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the
Adjusting tax liability for nonrefundable credits payroll tax credit applies against Rose Co.’s share of
claimed on lines 12a, 12b, and 12d. Monthly schedule social security tax (up to $250,000) and Medicare tax on
depositors and semiweekly schedule depositors must wages paid to employees in the third quarter of 2023.
account for nonrefundable credits claimed on lines 12a, Rose Co. is a semiweekly schedule depositor. Rose Co.
12b, and 12d when reporting their tax liabilities on line 17 completes Form 943-A by reducing the amount of liability
or Form 943-A. The total tax liability for the year must entered for the first payroll payment in the third quarter of
equal the amount reported on line 13. Failure to account 2023 that includes wages subject to social security tax by
for nonrefundable credits on line 17 or Form 943-A may the lesser of (1) its share of social security tax (up to
cause line 17 or Form 943-A to report more than the total $250,000) on the wages, or (2) the available payroll tax
tax liability reported on line 13. Don't reduce your monthly credit. If the payroll tax credit elected is more than Rose
tax liability reported on lines 17A through 17L or your daily Co.'s share of social security tax on the first payroll
tax liability reported on Form 943-A below zero. payment of the quarter, the excess payroll tax credit would
Qualified small business payroll tax credit for be carried forward to succeeding payroll payments in the
increasing research activities (line 12a). Beginning third quarter until it is used against up to $250,000 of Rose
with the first quarter of 2023, the qualified small business Co.'s share of social security tax for the quarter. If the
payroll tax credit for increasing research activities is first amount of the payroll tax credit exceeds Rose Co.'s share
used to reduce the employer share of social security tax of social security tax (up to $250,000) on wages paid to its
(up to $250,000) for the quarter and any remaining credit employees in the third quarter, any remaining credit is
is then used to reduce the employer share of Medicare tax used against Rose Co.'s share of Medicare tax on the first
for the quarter until it reaches zero. In completing line 17 payroll payment of the quarter and then the excess payroll
or Form 943-A, you take into account the payroll tax credit tax credit would be carried forward to succeeding payroll
against the liability for the employer share of social payments in the third quarter until it is used against Rose
security tax starting with the first payroll payment of the Co.'s share of Medicare tax for the quarter. If Rose Co. still
quarter that includes payments of wages subject to social has credit remaining after reducing its share of social
security tax to your employees until you use up to security tax (up to $250,000) and Medicare tax for the
$250,000 of credit against the employer share of social third quarter, the remainder would be treated as a payroll
security tax and you then take into account any remaining tax credit against its share of social security tax (up to
payroll tax credit against the liability for the employer $250,000) and Medicare tax on wages paid in the fourth
share of Medicare tax starting with the first payroll quarter. If the amount of the payroll tax credit remaining
payment of the quarter that includes payments of wages exceeded Rose Co.'s share of social security tax (up to
subject to Medicare tax to employees. Consistent with the $250,000) and Medicare tax on wages paid in the fourth
entries on line 17 or Form 943-A, the payroll tax credit quarter, it could be carried forward and treated as a payroll
should be taken into account in making deposits of tax credit for the first quarter of 2024.
employment tax. If any payroll tax credit is remaining at Nonrefundable portion of credit for qualified sick
the end of the quarter that hasn’t been used completely and family leave wages for leave taken after March
because it exceeds $250,000 of the employer share of 31, 2020, and before April 1, 2021 (line 12b). The
social security tax and the employer share of Medicare tax nonrefundable portion of the credit for qualified sick and
for the quarter, the excess credit may be carried forward to family leave wages paid in 2023 for leave taken after
the succeeding quarter and allowed as a payroll tax credit March 31, 2020, and before April 1, 2021, is limited to the
for the succeeding quarter. The payroll tax credit may not employer share of social security tax on wages paid
be taken as a credit against income tax withholding, the during the year that is remaining after that share is first
employee share of social security tax, or the employee reduced by any credit claimed against the employer share
share of Medicare tax. of social security tax on Form 8974, line 12, for the
Also, the remaining payroll tax credit may not be carried qualified small business payroll tax credit for increasing
back and taken as a credit against wages paid from research activities; any credit to be claimed on Form
preceding quarters that are reported on the same Form 5884-C, line 11, for the work opportunity credit for
943 or on Forms 943 for preceding years. If an amount of qualified tax-exempt organizations hiring qualified
payroll tax credit is unused at the end of the calendar year veterans; and/or any credit to be claimed on Form 5884-D
because it is in excess of the applicable employer share of for the disaster credit for qualified tax-exempt

Instructions for Form 943 (2023) -15-

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organizations. In completing line 17 or Form 943-A, you instructions to figure certain credits. If you're claiming
take into account the nonrefundable portion of the credit these credits, you must enter the applicable amounts.
for qualified sick and family leave wages paid in 2023
Complete lines 18 and 19 only if qualified health
against the liability for the first payroll payment of the year,
plan expenses allocable to qualified sick leave
but not below zero. Then reduce the liability for each CAUTION!
wages and/or qualified family leave wages were
successive payroll payment of the year until the
paid in 2023 for leave taken after March 31, 2020, and
nonrefundable portion of the credit is used. Any credit for
before April 1, 2021.
qualified sick and family leave wages paid in 2023 for
leave taken after March 31, 2020, and before April 1,
2021, that is remaining at the end of the year because it Line 18. Qualified Health Plan Expenses
exceeds the employer share of social security tax is Allocable to Qualified Sick Leave Wages for
claimed on line 14d as a refundable credit. The refundable Leave Taken After March 31, 2020, and Before
portion of the credit doesn’t reduce the liability reported on April 1, 2021
line 17 or Form 943-A. Enter the qualified health plan expenses allocable to
Example. Maple Co. is a monthly schedule depositor qualified sick leave wages paid in 2023 for leave taken
that pays employees every Friday. In 2023, Maple Co. had after March 31, 2020, and before April 1, 2021. This
pay dates every Friday starting on January 6, 2023. Maple amount is also entered on Worksheet 1, Step 2, line 2b.
Co. paid qualified sick and family leave wages on March
10 and March 17 for leave taken after March 31, 2020, Line 19. Qualified Health Plan Expenses
and before April 1, 2021. The nonrefundable portion of the Allocable to Qualified Family Leave Wages for
credit for qualified sick and family leave wages for the year
Leave Taken After March 31, 2020, and Before
is $1,000. On line 17, Maple Co. will use the $1,000 to
reduce the liability for the January 6 pay date, but not April 1, 2021
below zero. If any nonrefundable portion of the credit Enter the qualified health plan expenses allocable to
remains, Maple Co. applies it to the liability for the January qualified family leave wages paid in 2023 for leave taken
13 pay date, then the January 20 pay date, and so forth after March 31, 2020, and before April 1, 2021. This
until the entire $1,000 is used. amount is also entered on Worksheet 1, Step 2, line 2f.
Nonrefundable portion of credit for qualified sick Complete lines 22, 23, and 24 only if qualified
and family leave wages for leave taken after March ! sick leave wages were paid in 2023 for leave
31, 2021, and before October 1, 2021 (line 12d). The CAUTION taken after March 31, 2021, and before October 1,
nonrefundable portion of the credit for qualified sick and 2021.
family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021, is limited to
Line 22. Qualified Sick Leave Wages for Leave
the employer share of Medicare tax on wages paid during
the year that is remaining after that share is first reduced Taken After March 31, 2021, and Before October
by any credit claimed against the employer share of 1, 2021
Medicare tax on Form 8974, line 16, for the qualified small Enter the qualified sick leave wages you paid in 2023 to
business payroll tax credit for increasing research your employees for leave taken after March 31, 2021, and
activities. In completing line 17 or Form 943-A, you take before October 1, 2021, including any qualified sick leave
into account the nonrefundable portion of the credit for wages that were above the social security wage base and
qualified sick and family leave wages paid in 2023 against any qualified sick leave wages excluded from the
the liability for the first payroll payment of the year, but not definition of employment under sections 3121(b)(1)–(22).
below zero. Then reduce the liability for each successive See the instructions for line 12d, earlier, for more
payroll payment of the year until the nonrefundable portion information about qualified sick leave wages for leave
of the credit is used. Any credit for qualified sick and taken after March 31, 2021, and before October 1, 2021.
family leave wages paid in 2023 for leave taken after This amount is also entered on Worksheet 2, Step 2,
March 31, 2021, and before October 1, 2021, that is line 2a.
remaining at the end of the year because it exceeds the
employer share of Medicare tax is claimed on line 14f as a Line 23. Qualified Health Plan Expenses
refundable credit. The refundable portion of the credit Allocable to Qualified Sick Leave Wages
doesn't reduce the liability reported on line 17 or Form Reported on Line 22
943-A. Enter the qualified health plan expenses allocable to
You may reduce your deposits by the amount of qualified sick leave wages paid in 2023 for leave taken
TIP the nonrefundable and refundable portions of the after March 31, 2021, and before October 1, 2021. This
credit for qualified sick and family leave wages, as amount is also entered on Worksheet 2, Step 2, line 2b.
discussed earlier under Reducing your deposits for the
credit for qualified sick and family leave wages. Line 24. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
Lines 18 Through 27 Sick Leave Wages Reported on Line 22
The amounts entered on lines 18 through 27 are amounts Enter the collectively bargained defined benefit pension
that you use on the worksheets at the end of these plan contributions and collectively bargained
apprenticeship program contributions allocable to

-16- Instructions for Form 943 (2023)

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qualified sick leave wages paid in 2023 for leave taken represent you before the IRS. If you want to expand your
after March 31, 2021, and before October 1, 2021. This designee’s authorization, see Pub. 947.
amount is also entered on Worksheet 2, Step 2, line 2c.
The authorization will automatically expire 1 year from
Complete lines 25, 26, and 27 only if qualified the due date (without regard to extensions) for filing your
! family leave wages were paid in 2023 for leave Form 943. If you or your designee wants to terminate the
CAUTION taken after March 31, 2021, and before October 1, authorization, write to the IRS office for your location using
2021. the Without a payment address under Where Should You
File, earlier.
Line 25. Qualified Family Leave Wages for Leave
Who Must Sign (Approved Roles)
Taken After March 31, 2021, and Before October
Complete all information and sign Form 943. The following
1, 2021
persons are authorized to sign the return for each type of
Enter the qualified family leave wages you paid in 2023 to business entity.
your employees for leave taken after March 31, 2021, and • Sole proprietorship—The individual who owns the
before October 1, 2021, including any qualified family business.
leave wages that were above the social security wage • Corporation (including a limited liability company
base and any qualified family leave wages excluded from (LLC) treated as a corporation)—The president, vice
the definition of employment under sections 3121(b)(1)– president, or other principal officer duly authorized to sign.
(22). See the instructions for line 12d, earlier, for more • Partnership (including an LLC treated as a
information about qualified family leave wages for leave partnership) or unincorporated organization—A
taken after March 31, 2021, and before October 1, 2021. responsible and duly authorized partner, member, or
This amount is also entered on Worksheet 2, Step 2, officer having knowledge of its affairs.
line 2g. • Single-member LLC treated as a disregarded entity
for federal income tax purposes—The owner of the
Line 26. Qualified Health Plan Expenses LLC or a principal officer duly authorized to sign.
Allocable to Qualified Family Leave Wages • Trust or estate—The fiduciary.
Reported on Line 25
Form 943 may also be signed by a duly authorized
Enter the qualified health plan expenses allocable to agent of the taxpayer if a valid power of attorney has been
qualified family leave wages paid in 2023 for leave taken filed.
after March 31, 2021, and before October 1, 2021. This
amount is also entered on Worksheet 2, Step 2, line 2h. Alternative signature method. Corporate officers or
duly authorized agents may sign Form 943 by rubber
Line 27. Amounts Under Certain Collectively stamp, mechanical device, or computer software program.
Bargained Agreements Allocable to Qualified For details and required documentation, see Rev. Proc.
Family Leave Wages Reported on Line 25 2005-39, 2005-28 I.R.B. 82, available at
IRS.gov/irb/2005-28_IRB#RP-2005-39.
Enter the collectively bargained defined benefit pension
plan contributions and collectively bargained Paid Preparer Use Only
apprenticeship program contributions allocable to A paid preparer must sign Form 943 and provide the
qualified family leave wages paid in 2023 for leave taken information in the Paid Preparer Use Only section if the
after March 31, 2021, and before October 1, 2021. This preparer was paid to prepare Form 943 and isn't an
amount is also entered on Worksheet 2, Step 2, line 2i. employee of the filing entity. Paid preparers must sign
Third-Party Designee paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
If you want to allow an employee, a paid tax preparer, or
filed with the IRS.
another person to discuss your Form 943 with the IRS,
check the “Yes” box in the Third-Party Designee section. If you're a paid preparer, enter your Preparer Tax
Enter the name, phone number, and five-digit personal Identification Number (PTIN) in the space provided.
identification number (PIN) of the specific person to speak Include your complete address. If you work for a firm,
with—not the name of the firm that prepared your tax enter the firm's name and the EIN of the firm. You can
return. The designee may choose any five numbers as apply for a PTIN online or by filing Form W-12. For more
their PIN. information about applying for a PTIN online, go to
By checking “Yes,” you authorize the IRS to talk to the IRS.gov/PTIN. You can't use your PTIN in place of the EIN
person you named (your designee) about any questions of the tax preparation firm.
we may have while we process your return. You also Generally, don't complete this section if you're filing the
authorize your designee to do all of the following. return as a reporting agent and have a valid Form 8655 on
• Give us any information that is missing from your return. file with the IRS. However, a reporting agent must
• Call us for information about processing your return. complete this section if the reporting agent offered legal
• Respond to certain IRS notices that you’ve shared with advice, for example, advising the client on determining
your designee about math errors and return preparation. whether its workers are employees or independent
The IRS won't send notices to your designee. contractors for federal tax purposes.
You’re not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise

Instructions for Form 943 (2023) -17-

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How To Get Forms, Instructions, and section 6103 allows or requires us to disclose this
information to others as described in the Code. We may
Publications disclose your tax information to the Department of Justice
for civil and criminal litigation, and to cities, states, the
You can view, download, or print most of the
District of Columbia, and U.S. commonwealths and
forms, instructions, and publications you may
territories to administer their tax laws. We may also
need at IRS.gov/Forms. Otherwise, you can go to
disclose this information to other countries under a tax
IRS.gov/OrderForms to place an order and have forms
treaty, to federal and state agencies to enforce federal
mailed to you.
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on Forms 943, 943-A, and 943-V to The time needed to complete and file these forms will
carry out the Internal Revenue laws of the United States. vary depending on individual circumstances. The
We need it to figure and collect the right amount of tax. estimated average time for Form 943 is:
Subtitle C, Employment Taxes, of the Internal Revenue
Code imposes employment taxes on wages and provides Recordkeeping. . . . . . . . . . . . . . . . . . . . . 14 hr., 49 min.
for income tax withholding. These forms are used to report Learning about the law or the form. . . . . . . . 40 min.
the amount of taxes that you owe. Section 6011 requires Preparing and sending the form to the IRS . . 2 hr., 7 min.
you to provide the requested information if the tax applies
to you. Section 6109 requires you to provide your
identification number. If you fail to provide this information The estimated average time for Form 943-V is 14 min.
in a timely manner, or provide false or fraudulent If you have comments concerning the accuracy of
information, you may be subject to penalties. these time estimates or suggestions for making this form
You’re not required to provide the information requested simpler, we would be happy to hear from you. You can
on a form that is subject to the Paperwork Reduction Act send us comments from IRS.gov/FormComments. Or you
unless the form displays a valid OMB control number. can write to the Internal Revenue Service, Tax Forms and
Books or records relating to a form or its instructions must Publications Division, 1111 Constitution Ave. NW,
be retained as long as their contents may become IR-6526, Washington, DC 20224. Don't send Form 943 to
material in the administration of any Internal Revenue law. this address. Instead, see Where Should You File, earlier.
Generally, tax returns and return information are
confidential, as required by section 6103. However,

-18- Instructions for Form 943 (2023)

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Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid 
in 2023 for Leave Taken After March 31, 2020, and Before April 1, 
2021                                                                                                                                               Keep for Your Records
Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for 
which it is applicable, on a client-by-client basis.)
If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2020, and before April 1, 2021, 
complete Step 1 and Step 2. Caution: Use Worksheet 2 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after 
March 31, 2021, and before October 1, 2021.
Step 1.         Determine the employer share of social security tax after it is reduced by any credit claimed on Form 8974 and any credit 
                to be claimed on Form 5884-C and/or Form 5884-D
        1a      Enter the amount of social security tax from Form 943, line 3 . . . . . . . . . . . . . . . . . . . .                        1a       
        1b      Employer share of social security tax. Mulitply line 1a by 50% (0.50) . . . . . . . . . . .                                           1b  
        1c      Enter the amount from Form 8974, line 12, for this year . . . . . . . . . . . . . . . . . . . . . . . .                      1c       
        1d      Enter the amount to be claimed on Form 5884-C, line 11, for this year . . . . . . . . . . . . .                              1d       
        1e      Enter the amount to be claimed on Form 5884-D, line 12, for this year . . . . . . . . . . . . .                              1e       
        1f      Total nonrefundable credits already used against the employer share of social 
                security tax. Add lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        1f  
        1g      Employer share of social security tax remaining. Subtract line 1f 
                from line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1g  
Step 2.         Figure the sick and family leave credit
        2a      Qualified sick leave wages reported on Form 943, line 2a . . . . . . . . . . . . . . . . . . . . . .                         2a       
        2a(i)   Qualified sick leave wages included on Form 943, line 4, but not included on Form 943, 
                line 2a, because the wages reported on that line were limited by the social security wage 
                base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)    
        2a(ii)  Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . . .                     2a(ii)   
        2a(iii) Qualified sick leave wages excluded from the definition of employment under sections 
                3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2a(iii)  
        2b      Qualified health plan expenses allocable to qualified sick leave wages (Form 943, 
                line 18) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b       
        2c      Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 
                1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       2c       
        2d      Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . . . .                                        2d  
        2e      Qualified family leave wages reported on Form 943, line 2b . . . . . . . . . . . . . . . . . . . . .                         2e       
        2e(i)   Qualified family leave wages included on Form 943, line 4, but not included on Form 943, 
                line 2b, because the wages reported on that line were limited by the social security wage 
                base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(i)    
        2e(ii)  Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . . .                       2e(ii)   
        2e(iii) Qualified family leave wages excluded from the definition of employment under sections 
                3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2e(iii)  
        2f      Qualified health plan expenses allocable to qualified family leave wages (Form 943, 
                line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f       
        2g      Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 
                1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       2g       
        2h      Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g . . . . . . . .                                        2h  
        2i      Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . . . .                                             2i  
        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 1g or line 2i. Enter this amount on Form 943, line 12b . . . . . . . . . . . . . . . . . . . . . .                               2j
        2k      Refundable portion of credit for qualified sick and family leave wages for leave 
                taken after March 31, 2020, and before April 1, 2021. Subtract line 2j from line 2i and 
                enter this amount on Form 943, line 14d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           2k

Instructions for Form 943 (2023)                                       -19-

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Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid 
in 2023 for Leave Taken After March 31, 2021, and Before October 1, 
2021                                                                                                                                              Keep for Your Records
Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for which 
it is applicable, on a client-by-client basis.)
If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2021, and before October 1, 2021, 
complete Step 1 and Step 2. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after 
March 31, 2020, and before April 1, 2021.
Step 1.         Determine the employer share of Medicare tax after it is reduced by any credit claimed on Form 8974 
        1a      Enter the amount of Medicare tax from Form 943, line 5 . . . . . . . . . . . . . . . . . . . . . . . . .                       1a       
        1b      Employer share of Medicare tax. Multiply line 1a by 50% (0.50) . . . . . . . . . . . . . . . . .                                        1b              
        1c      Enter the amount from Form 8974, line 16, for this year . . . . . . . . . . . . . . . . . . . . . . . . .                      1c       
        1d      Employer share of Medicare tax remaining. Subtract line 1c from line 1b . . . . . . . . . .                                             1d              
Step 2.         Figure the sick and family leave credit
        2a      Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 
                2021 (Form 943, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2a       
        2a(i)   Qualified sick leave wages included on Form 943, line 22, that were not included as wages 
                reported on Form 943, lines 2 and 4, because the qualified sick leave wages were 
                excluded from the definition of employment under sections 3121(b)(1)–(22)       . . . . . . . . . .                            2a(i)    
        2a(ii)  Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2a(ii)   
        2a(iii) Qualified sick leave wages included on Form 943, line 22, that were not included as wages 
                reported on Form 943, line 2, because the qualified sick leave wages were limited by the 
                social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2a(iii)  
        2a(iv)  Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2a(iv)   
        2b      Qualified health plan expenses allocable to qualified sick leave wages for leave taken after 
                March 31, 2021, and before October 1, 2021 (Form 943, line 23) . . . . . . . . . . . . . . . . . .                             2b       
        2c      Amounts under certain collectively bargained agreements allocable to qualified sick leave 
                wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, 
                line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c       
        2d      Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 
                6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2d       
        2e      Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% 
                (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2e       
        2f      Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . .                                         2f  
        2g      Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 
                2021 (Form 943, line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2g       
        2g(i)   Qualified family leave wages included on Form 943, line 25, that were not included as 
                wages reported on Form 943, lines 2 and 4, because the qualified family leave wages were 
                excluded from the definition of employment under sections 3121(b)(1)–(22)       . . . . . . . . . .                            2g(i)    
        2g(ii)  Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2g(ii)   
        2g(iii) Qualified family leave wages included on Form 943, line 25, that were not included as 
                wages reported on Form 943, line 2, because the qualified family leave wages were limited 
                by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2g(iii)  
        2g(iv)  Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2g(iv)   
        2h      Qualified health plan expenses allocable to qualified family leave wages for leave taken 
                after March 31, 2021, and before October 1, 2021 (Form 943, line 26) . . . . . . . . . . . . . .                               2h       
        2i      Amounts under certain collectively bargained agreements allocable to qualified family 
                leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, 
                line 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i       
        2j      Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 
                6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2j       
        2k      Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 
                1.45% (0.0145)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2k       
        2l      Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . .                                       2l  
        2m      Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . .                                         2m  
        2n      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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2n       
        2o      Credit for qualified sick and family leave wages after adjusting for other credits. 
                Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2o  
        2p      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 1d or 
                line 2o. Enter this amount on Form 943, line 12d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            2p
        2q      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 2p from line 2o 
                and enter this amount on Form 943, line 14f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           2q

                                                                 -20-                                                                             Instructions for Form 943 (2023)

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