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                                                                                                        Department of the Treasury
                                                                                                        Internal Revenue Service
Instructions for Form 943-X

(Rev. February 2024)
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or 
Claim for Refund

Section references are to the Internal Revenue Code                          the Instructions for Form 943. For example, these 
unless otherwise noted.                                                      instructions don't discuss who is eligible to claim the credit 
                                                                             for qualified sick and family leave wages, the employee 
Contents                                                              Page
                                                                             retention credit, or the COBRA premium assistance credit. 
Future Developments     . . . . . . . . . . . . . . . . . . . . . . . .   1
                                                                             The current Instructions for Form 943 are available at 
What's New  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  IRS.gov/Form943. If you need a prior revision of the 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  Instructions for Form 943, select the link for “All Revisions 
General Instructions: Understanding Form 943-X                  . . . .   4  for Form 943” under “Other Items You May Find Useful.”
What Is the Purpose of Form 943-X?                  . . . . . . . . . .   4
Where Can You Get Help?             . . . . . . . . . . . . . . . . . .   5  What's New
When Should You File Form 943-X? . . . . . . . . . . .                    5  Qualified small business payroll tax credit for in-
Is There a Deadline for Filing Form 943-X? . . . . . .                    6  creasing research activities. For tax years beginning 
Where Should You File Form 943-X?                   . . . . . . . . . .   6  before January 1, 2023, a qualified small business may 
How Should You Complete Form 943-X?                       . . . . . . .   6  elect to claim up to $250,000 of its credit for increasing 
Overview of the Process           . . . . . . . . . . . . . . . . . . .   7  research activities as a payroll tax credit. The Inflation 
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . .  8  Reduction Act of 2022 (the IRA) increases the election 
                                                                             amount to $500,000 for tax years beginning after 
Part 1: Select ONLY One Process                 . . . . . . . . . . . .   8  December 31, 2022. The payroll tax credit election must 
Part 2: Complete the Certifications . . . . . . . . . . . .               8  be made on or before the due date of the originally filed 
Part 3: Enter the Corrections for the Calendar                               income tax return (including extensions). The portion of 
    Year You’re Correcting . . . . . . . . . . . . . . . . . .            10 the credit used against payroll taxes is allowed in the first 
Part 4: Explain Your Corrections for the                                     calendar quarter beginning after the date that the qualified 
    Calendar Year You’re Correcting             . . . . . . . . . . .     24 small business filed its income tax return. The election 
Part 5: Sign Here       . . . . . . . . . . . . . . . . . . . . . . .     25 and determination of the credit amount that will be used 
Worksheet 1. Adjusted Credit for Qualified Sick and                          against the employer's payroll taxes are made on Form 
Family Leave Wages for Leave Taken After                                     6765, Credit for Increasing Research Activities. The 
March 31, 2020, and Before April 1, 2021 . . . . . .                      26 amount from Form 6765, line 44, must then be reported 
                                                                             on Form 8974, Qualified Small Business Payroll Tax Credit 
Worksheet 2. Adjusted Employee Retention Credit 
                                                                             for Increasing Research Activities.
for Qualified Wages Paid After March 12, 2020, 
and Before January 1, 2021, for a 2020 Form                                  For quarters beginning before January 1, 2023, the 
943, or Qualified Wages Paid After December                                  payroll tax credit can be used only against the employer 
31, 2020, and Before July 1, 2021, for a 2021                                share of social security tax for the quarter and any 
Form 943 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        27 remaining credit is carried forward to the next quarter. 
Worksheet 3. Adjusted Credit for Qualified Sick and                          Starting in the first quarter of 2023, the payroll tax credit is 
Family Leave Wages for Leave Taken After                                     first used to reduce the employer share of social security 
March 31, 2021, and Before October 1, 2021                      . . .     28 tax up to $250,000 per quarter and any remaining credit 
Worksheet 4. Adjusted Employee Retention Credit                              reduces the employer share of Medicare tax for the 
for Qualified Wages Paid After June 30, 2021,                                quarter. Any remaining credit, after reducing the employer 
and Before January 1, 2022 . . . . . . . . . . . . . . . .                29 share of social security tax and the employer share of 
                                                                             Medicare tax, is then carried forward to the next quarter. 
Worksheet 5. Adjusted COBRA Premium 
                                                                             Form 8974 is used to determine the amount of the credit 
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . .           30
                                                                             that can be used in the current quarter. Corrections to this 
How Can You Get Forms, Instructions, and                                     credit are made on Form 943-X, line 13. If you make a 
Publications From the IRS? . . . . . . . . . . . . . . . .                30 correction to Form 943-X, line 13, you must attach a 
Future Developments                                                          corrected Form 8974. For more information, see the 
                                                                             Instructions for Form 8974 and go to IRS.gov/
For the latest information about developments related to                     ResearchPayrollTC.
Form 943-X and its instructions, such as legislation 
enacted after they were published, go to IRS.gov/                                    If you claimed the credit for qualified sick and 
Form943X.                                                                    !       family leave wages for leave taken after March 31, 
                                                                             CAUTION 2020, and before April 1, 2021, and you make any 
    Before you proceed with these instructions and                           corrections on Form 943-X to amounts used to figure this 
TIP completing Form 943-X, you'll need a copy of the                         credit, you'll need to refigure the amount of this credit 
    Instructions for Form 943 because these                                  using Worksheet 1. You'll also use this worksheet to figure 
instructions don't repeat all of the information included in                 this credit if you’re claiming it for the first time on Form 

Feb 5, 2024                                                         Cat. No. 20333Q

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943-X. If you claimed the credit for qualified sick and        on Form 943-X, lines 15b, 24b, 31, 32, 33, 34, 35, and 36, 
family leave wages for leave taken after March 31, 2021,       respectively.
and before October 1, 2021, and you make any 
                                                               The COVID-19 related employee retention credit has 
corrections on Form 943-X to amounts used to figure this 
                                                               expired. The employee retention credit enacted under 
credit, you'll need to refigure the amount of this credit 
                                                               the Coronavirus Aid, Relief, and Economic Security 
using Worksheet 3. You'll also use this worksheet to figure 
                                                               (CARES) Act and amended and extended by the Taxpayer 
this credit if you’re claiming it for the first time on Form 
                                                               Certainty and Disaster Tax Relief Act of 2020 was limited 
943-X. If you claimed the employee retention credit for 
                                                               to qualified wages paid after March 12, 2020, and before 
wages paid after March 12, 2020, and before July 1, 2021, 
                                                               July 1, 2021. The employee retention credit under section 
and you make any corrections on Form 943-X to amounts 
                                                               3134 of the Internal Revenue Code, as enacted by the 
used to figure this credit, you'll need to refigure the 
                                                               ARP and amended by the Infrastructure Investment and 
amount of this credit using Worksheet 2. You'll also use 
                                                               Jobs Act, was limited to qualified wages paid after June 
this worksheet to figure this credit if you’re claiming it for 
                                                               30, 2021, and before October 1, 2021, unless the 
the first time on Form 943-X. If you claimed the employee 
                                                               employer was a recovery startup business. An employer 
retention credit for wages paid after June 30, 2021, and 
                                                               that was a recovery startup business could also claim the 
before January 1, 2022, and you make any corrections on 
                                                               employee retention credit for qualified wages paid after 
Form 943-X to amounts used to figure this credit, you'll 
                                                               September 30, 2021, and before January 1, 2022. For 
need to refigure the amount of this credit using Worksheet 
                                                               more information about the employee retention credit, 
4. You'll also use this worksheet to figure this credit if 
                                                               including an eligibility checklist, frequently asked 
you’re claiming it for the first time on Form 943-X. If you 
                                                               questions, information on identifying employee retention 
claimed the COBRA premium assistance credit and you 
                                                               credit scam promotions, and directions on how to 
make any corrections on Form 943-X to amounts used to 
                                                               withdraw a previously filed claim for the employee 
figure this credit, you'll need to refigure the amount of this 
                                                               retention credit, go to IRS.gov/ERC.
credit using Worksheet 5. You'll also use this worksheet to 
figure this credit if you’re claiming it for the first time on Corrections to amounts reported on Form 943, lines 
Form 943-X.                                                    12c, 14e, 20, and 21, for the employee retention credit are 
                                                               reported on Form 943-X, lines 15a, 24a, 28, and 29, 
                                                               respectively. However, how you figure the employee 
Reminders
                                                               retention credit for qualified wages paid after March 12, 
      If a line on Form 943-X doesn't apply to you, leave      2020, and before July 1, 2021, is different from how you 
TIP   it blank. If you're correcting a year before 2020,       figure the credit for qualified wages paid after June 30, 
      you must leave blank lines 7, 8, 14, 15a, 21, 22,        2021, and before January 1, 2022. For corrections to 
23, 24a, 26, 27, 28, 29, and 30. If you're correcting a year   qualified wages paid after June 30, 2021, you may need to 
before 2021, you must leave blank lines 15b, 15c, 15d,         complete line 37 to tell us if you're eligible for the 
24b, 24c, 31, 32, 33, 34, 35, 36, 37, and 38. If you're        employee retention credit solely because your business is 
correcting a year after 2021, you must leave blank lines       a recovery startup business. For corrections to qualified 
15a, 24a, 28, 29, 37, and 38.                                  wages paid after September 30, 2021, you may need to 
                                                               complete line 38 to tell us if you’re eligible for the 
The COVID-19 related credit for qualified sick and             employee retention credit solely because your business is 
family leave wages is limited to leave taken after             a recovery startup business.
March 31, 2020, and before October 1, 2021.      The 
                                                               Credit for COBRA premium assistance payments is 
credit for qualified sick and family leave wages, as 
                                                               limited to periods of coverage beginning on or after 
enacted under the Families First Coronavirus Response 
                                                               April 1, 2021, through periods of coverage beginning 
Act (FFCRA) and amended and extended by the 
                                                               on or before September 30, 2021.    Section 9501 of the 
COVID-related Tax Relief Act of 2020, is for leave taken 
                                                               ARP provides for COBRA premium assistance in the form 
after March 31, 2020, and before April 1, 2021, and the 
                                                               of a full reduction in the premium otherwise payable by 
credit for qualified sick and family leave wages under 
                                                               certain individuals and their families who elect COBRA 
sections 3131, 3132, and 3133 of the Internal Revenue 
                                                               continuation coverage due to a loss of coverage as the 
Code, as enacted under the American Rescue Plan Act of 
                                                               result of a reduction in hours or an involuntary termination 
2021 (the ARP), is for leave taken after March 31, 2021, 
                                                               of employment (assistance eligible individuals). This 
and before October 1, 2021. For more information about 
                                                               COBRA premium assistance was available for periods of 
the credit for qualified sick and family leave wages, go to 
                                                               coverage beginning on or after April 1, 2021, through 
IRS.gov/PLC.
                                                               periods of coverage beginning on or before September 
  Corrections to amounts reported on Form 943, lines 2a,       30, 2021. A premium payee was entitled to the COBRA 
2b, 12b, 14d, 18, and 19, for the credit for qualified sick    premium assistance credit at the time an eligible individual 
and family leave wages for leave taken after March 31,         elects coverage. Therefore, other than in rare 
2020, and before April 1, 2021, are reported on Form           circumstances, due to the COBRA notice and election 
943-X, lines 7, 8, 14, 23, 26, and 27, respectively.           period requirements (generally, employers have 60 days 
  Corrections to amounts reported on Form 943, lines           to provide notice and assistance eligible individuals have 
12d, 14f, 22, 23, 24, 25, 26, and 27, for the credit for       60 days to elect coverage), January 2022 was generally 
qualified sick and family leave wages for leave taken after    the end of the period in which an assistance eligible 
March 31, 2021, and before October 1, 2021, are reported       individual would have elected coverage. Under some rare 
                                                               circumstances, it may be possible for a premium payee to 

2                                                                           Instructions for Form 943-X (Rev. 2-2024)

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become entitled to the COBRA premium assistance credit Only transposition or math errors involving the
after January 2022. In these rare instances, the credit is ! inaccurate reporting of the amount actually
still claimed on Form 943 filed for 2022 and an CAUTION withheld are administrative errors.
adjustment, if needed, can be made on Form 943-X for
2022. Employers eligible to claim the COBRA premium You can’t file a Form 943-X to correct federal income
assistance credit after 2022 must file Form 943-X to claim tax withholding for prior years for nonadministrative errors.
the credit. In other words, you can’t correct federal income tax
actually withheld from an employee in a prior year if you
For more information on COBRA premium assistance
discover that you didn’t withhold the right amount. For
payments and the credit, see Notice 2021-31, 2021-23
example, you can’t correct federal income tax withheld in
I.R.B. 1173, available at IRS.gov/irb/
a prior year because you used the wrong income tax
2021-23_IRB#NOT-2021-31; and Notice 2021-46,
withholding table or you didn’t treat a payment correctly as
2021-33 I.R.B. 303, available at IRS.gov/irb/
taxable or nontaxable. Similarly, if you paid federal income
2021-33_IRB#NOT-2021-46.
tax in a prior year on behalf of your employee rather than
Corrections to amounts reported on Form 943, lines deducting it from the employee’s pay (which resulted in
12e, 12f, and 14g, for the COBRA premium assistance additional wages subject to tax), and in a subsequent year
credit are reported on Form 943-X, lines 15c, 15d, and you determine that you incorrectly calculated the amount
24c, respectively. of tax, you can’t correct the federal income tax
Payroll tax credit for certain tax-exempt organiza- withholding. However, you must still make any necessary
tions affected by qualified disasters. Section 303(d) of corrections to the amount of wages you reported on Form
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 943 and Form W-2, Wage and Tax Statement, for a prior
allows for a payroll tax credit for certain tax-exempt year by filing Form 943-X and Form W-2c, Corrected
organizations affected by certain qualified disasters not Wage and Tax Statement, respectively.
related to COVID-19. This credit is claimed on Form The amount actually withheld is reflected on
5884-D. If applicable to the year that you're correcting, TIP payroll information or on Form W-2, which can be
you'll enter the credit claimed on Form 5884-D on used by the employee to claim a credit for
Worksheet 1 to figure your credit for qualified sick and withholding for individual income tax return purposes.
family leave wages for leave taken before April 1, 2021, or
Worksheet 2 to figure the employee retention credit for Correcting Additional Medicare Tax withholding and
wages paid after March 12, 2020, and before July 1, 2021. wages subject to Additional Medicare Tax withhold-
For more information about this credit, go to IRS.gov/ ing. Wages subject to Additional Medicare Tax
Form5884D. withholding are reported on Form 943, line 6. Certain
Employee consents to support a claim for refund. errors discovered on a previously filed Form 943 are
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at corrected on Form 943-X, line 10. However, you can't file a
IRS.gov/irb/2017-14_IRB#RP-2017-28, provides Form 943-X to correct the wrong amount of Additional
guidance to employers on the requirements for employee Medicare Tax actually withheld from an employee in a
consents used by an employer to support a claim for prior year, including any amount you paid on behalf of your
refund of overcollected social security tax and Medicare employee rather than deducting it from the employee's
tax. The revenue procedure clarifies the basic pay (which resulted in additional wages subject to tax).
requirements for both a request for employee consent and See the instructions for line 10, later, for more information
for the employee consent, and permits a consent to be on the types of errors that can be corrected and how the
requested, furnished, and retained in an electronic format correction is reported on Form 943-X. For more
as an alternative to a paper format. The revenue information about Additional Medicare Tax withholding,
procedure also contains guidance concerning when an see the Instructions for Form 943 or go to IRS.gov/
employer may claim a refund of only the employer share of ADMTfaqs.
overcollected social security tax and Medicare tax. The You may need to attach Schedule R (Form 943) to
revenue procedure requires that any request for consent your Form 943-X. If you were required to file Schedule R
include an Additional Medicare Tax notice indicating that (Form 943), Allocation Schedule for Aggregate Form 943
any claim on the employees’ behalf won’t include a claim Filers, when you filed Form 943, you must complete
for overpaid Additional Medicare Tax. Schedule R (Form 943) when correcting an aggregate
Correcting federal income tax withheld. Generally, Form 943. Schedule R (Form 943) is completed only for
you may only correct administrative errors to federal those clients and customers who have corrections
income tax withholding (that is, errors in which the amount reported on Form 943-X. Schedule R (Form 943) is filed
reported on Form 943, line 8, isn't the amount you actually as an attachment to Form 943-X.
withheld from an employee’s wages) and errors for which Approved section 3504 agents and certified
section 3509 rates apply. See section 13 of Pub. 15, professional employer organizations (CPEOs) must
Employer's Tax Guide, for more information about complete and file Schedule R (Form 943) when filing an
corrections during the calendar year and about aggregate Form 943. Aggregate Forms 943 are filed by
administrative errors. See section 2 of Pub. 15 for more agents approved by the IRS under section 3504. To
information about section 3509. If section 3509 rates request approval to act as an agent for an employer, the
apply, see the instructions for lines 16–19, later. agent files Form 2678 with the IRS. Aggregate Forms 943
are also filed by CPEOs approved by the IRS under
section 7705. To become a CPEO, the organization must

Instructions for Form 943-X (Rev. 2-2024) 3

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apply through the IRS Online Registration System at We use the terms “correct” and “corrections” on
IRS.gov/CPEO. CPEOs file Form 8973, Certified TIP Form 943-X and in these instructions to include
Professional Employer Organization/Customer Reporting interest-free adjustments under sections 6205 and
Agreement, to notify the IRS that they started or ended a 6413 and claims for refund and abatement under sections
service contract with a customer. 6402, 6414, and 6404. See Rev. Rul. 2009-39 for
Other third-party payers that file aggregate Forms 943, examples of how the interest-free adjustment and claim
such as non-certified PEOs, must complete and file for refund rules apply in 10 different situations. You can
Schedule R (Form 943) if they have clients that are find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
claiming the qualified small business payroll tax credit for 2009-52_IRB#RR-2009-39.
increasing research activities, the credit for qualified sick
and family leave wages, the employee retention credit, When you discover an error on a previously filed Form
and/or the COBRA premium assistance credit, or clients 943, you must:
deferring the employer or the employee share of social • Correct that error using Form 943-X;
security tax. If you're an other third-party payer that didn't • File a separate Form 943-X for each Form 943 that
file Schedule R (Form 943) with Form 943 because you you’re correcting; and
didn't meet these requirements, but are now filing Form • Generally, file Form 943-X separately. Don’t file Form
943-X to report these credits or the deferral of the 943-X with Form 943. However, if you didn't previously file
employer or the employee share of social security tax for Form 943 because you mistakenly treated your employees
your clients, then you must now file Schedule R (Form as nonemployees, you may have to file Form 943-X with
943) and attach it to Form 943-X. Form 943. See the instructions for line 40, later.

If you didn’t file a Form 943 for 1 or more years for
General Instructions: which you should have filed Form 943, don’t use Form
Understanding Form 943-X 943-X. Instead, file Form 943 for each of those years.
Also, see When Should You File Form 943-X, later.
What Is the Purpose of Form 943-X? However, if you didn’t file Form(s) 943 because you
improperly treated workers as independent contractors or
Use Form 943-X to correct errors on a previously filed nonemployees and are now reclassifying them as
Form 943. Use Form 943-X to correct: employees, see the instructions for line 40, later.
• Wages subject to social security tax;
• Wages subject to Medicare tax; Unless otherwise specified in these instructions,
• Wages subject to Additional Medicare Tax withholding; TIP an underreported employment tax credit or social
• Federal income tax withheld from wages; security tax deferral should be treated like an
• Deferred amount of the employer share of social overreported tax amount. An overreported employment
security tax; tax credit or social security tax deferral should be treated
• Deferred amount of the employee share of social like an underreported tax amount. For more information,
security tax; including which process to select on lines 1 and 2, see
• Qualified small business payroll tax credit for increasing Correcting an employment tax credit or social security tax
research activities; deferral, later.
• Amounts reported on Form 943 for the credit for
qualified sick and family leave wages for leave taken after Report the correction of underreported and
March 31, 2020, and before April 1, 2021, including overreported tax amounts for the same year on a single
adjustments to Form 943, lines 2a, 2b, 12b, 14d, 18, and Form 943-X, unless you’re requesting a refund or
19; abatement. If you’re requesting a refund or abatement and
• Amounts reported on Form 943 for the credit for you’re correcting both underreported and overreported tax
qualified sick and family leave wages for leave taken after amounts, file one Form 943-X correcting the
March 31, 2021, and before October 1, 2021, including underreported tax amounts only and a second Form
adjustments to Form 943, lines 12d, 14f, 22, 23, 24, 25, 943-X correcting the overreported tax amounts.
26, and 27;
• Amounts reported on Form 943 for the employee You’ll use the adjustment process if you underreported
retention credit, including adjustments to Form 943, lines employment taxes and are making a payment, or if you
12c, 14e, 20, 21, 28, and 29; and overreported employment taxes and will be applying the
• Amounts reported on Form 943 for the COBRA credit to Form 943 for the period during which you file
premium assistance credit for periods of coverage Form 943-X. However, see the Caution under Is There a
beginning on or after April 1, 2021, through periods of Deadline for Filing Form 943-X, later, if you’re correcting
coverage beginning on or before September 30, 2021, overreported tax amounts during the last 90 days of a
including adjustments to Form 943, lines 12e, 12f, and period of limitations. You’ll use the claim process if you
14g. overreported employment taxes and are requesting a
refund or abatement of the overreported tax amount.
Use Form 843, Claim for Refund and Request for Follow the chart on page 6 of Form 943-X for help in
Abatement, to request a refund or abatement of assessed choosing whether to use the adjustment process or the
interest or penalties. Don’t request a refund or abatement claim process. Be sure to give us a detailed explanation
of assessed interest or penalties on Form 943 or Form on line 41 for each correction that you show on Form
943-X. 943-X.

4 Instructions for Form 943-X (Rev. 2-2024)

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Continue to report current year adjustments for If any due date falls on a Saturday, Sunday, or legal
fractions of cents, third-party sick pay, and group-term life holiday, you may file Form 943-X on the next business day.
insurance on Form 943, line 10. If we receive Form 943-X after the due date, we will treat
Form 943-X as filed on time if the envelope containing
You have additional requirements to complete when Form 943-X is properly addressed, contains sufficient
filing Form 943-X, such as certifying that you filed (or will postage, and is postmarked by the U.S. Postal Service on
file) all applicable Forms W-2 and Forms W-2c. For or before the due date, or sent by an IRS-designated
corrections of overreported federal income tax, social private delivery service (PDS) on or before the due date. If
security tax, Medicare tax, or Additional Medicare Tax, you don’t follow these guidelines, we will consider Form
you must make any certifications that apply to your 943-X filed when it is actually received. See Pub. 15 for
situation. more information on legal holidays. For more information
Don’t use Form 943-X to correct Form CT-1, 941, about PDSs, see Where Should You File Form 943-X,
! 941-SS, 944, or 945. Instead, use the “X” form later.
CAUTION that corresponds to those forms (Form CT-1 X,
Underreported tax. If you’re correcting underreported
941-X, 944-X, or 945-X). tax, you must file Form 943-X by the due date of the return
for the return period in which you discovered the error
Where Can You Get Help? (January 31 of the following year) and pay the amount you
owe by the time you file. Doing so will generally ensure
For help filing Form 943-X or for questions about federal
that your correction is interest free and not subject to
employment taxes and tax corrections, you can:
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
• Go to IRS.gov/EmploymentTaxes and IRS.gov/
See What About Penalties and Interest, later. For details
CorrectingEmploymentTaxes;
on how to make a payment, see the instructions for
• See Pub. 15 or Pub. 51, Agricultural Employer's Tax
line 25, later.
Guide; or
• Call the IRS Business and Specialty Tax Line toll free at If Form 943-X is filed late (after the due date of the
800-829-4933 or 800-829-4059 (TDD/TTY for persons return for the return period in which you discovered the
who are deaf, hard of hearing, or have a speech error), you must attach an amended Form 943-A to Form
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. 943-X. Otherwise, the IRS may assess an “averaged” FTD
local time (Alaska and Hawaii follow Pacific time; penalty. See “Averaged” FTD penalty in section 11 of Pub.
employers in Puerto Rico receive service from 8:00 a.m. 15 for more information about “averaged” FTD penalties.
to 8:00 p.m. local time). The total tax reported on Form 943-A, line M, must match
the corrected tax (Form 943, line 13, combined with any
See also How Can You Get Forms, Instructions, and correction reported on Form 943-X, line 20) for the year,
Publications From the IRS, later. less any previous abatements and interest-free tax
For tax years beginning after December 31, 2023, assessments.
TIP Pub. 15 will be used by all employers, including Example—You owe tax. On February 16, 2024, you
agricultural employers. Pub. 51 will be discovered that you underreported $1,000 of social
discontinued, but you may still need to reference the Pub. security and Medicare wages on your 2023 Form 943. File
51 that was applicable for the tax year that you're Form 943-X and pay the amount you owe by January 31,
correcting 2025, because you discovered the error in 2024 and
January 31, 2025, is the due date for that year. If you file
When Should You File Form 943-X? Form 943-X before January 31, 2025, pay the amount you
owe by the time you file.
File Form 943-X when you discover an error on a
previously filed Form 943. Form 943-X can’t be used to correct
underreported amounts of Additional Medicare
However, if your only errors on Form 943 relate to the CAUTION! Tax unless the amounts were withheld from
number of employees (Form 943, line 1) or to federal tax employee wages.
liabilities reported on your Monthly Summary of Federal
Tax Liability on Form 943, line 17, or on Form 943-A, Overreported tax—Adjustment process. If you
Agricultural Employer's Record of Federal Tax Liability, overreported tax and choose to apply the credit to Form
don’t file Form 943-X. For more information about 943, file an adjusted return on Form 943-X soon after you
correcting federal tax liabilities reported on your Monthly discover the error but more than 90 days before the period
Summary of Federal Tax Liability on Form 943, line 17, or of limitations on the credit or refund for Form 943 expires.
on Form 943-A, see the Form 943-A instructions. See Is There a Deadline for Filing Form 943-X, later.
Due dates. The due date for filing Form 943-X depends Form 943-X can’t be used to correct overreported
on when you discover an error and if you underreported or ! amounts of Additional Medicare Tax unless the
overreported tax. If you underreported tax, see CAUTION amounts weren’t withheld from employee wages.
Underreported tax, later. For overreported tax amounts,
you may choose to either make an interest-free Example—You want your credit applied to Form
adjustment or file a claim for refund or abatement. If you’re 943. You filed your 2023 Form 943 on January 31, 2024,
correcting overreported tax amounts, see Overreported and payments were timely made. On May 6, 2024, you
tax—Adjustment process and Overreported tax—Claim discover that you overreported tax on your 2023 Form
process, later. 943. You file Form 943-X on June 7, 2024, and check the

Instructions for Form 943-X (Rev. 2-2024) 5

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box on line 1 to indicate you want to use the adjustment IF you’re in . . . THEN use this address . . .
process. The IRS treats your credit as a tax deposit made Connecticut, Delaware, District of
on January 1, 2024. When you file your 2024 Form 943, Columbia, Florida, Georgia, Illinois,
include the amount from Form 943-X, line 25, on the “Total Indiana, Kentucky, Maine, Maryland,
deposits” line of your 2024 Form 943. Massachusetts, Michigan, New Department of the Treasury
Hampshire, New Jersey, New York, Internal Revenue Service
Overreported tax—Claim process. If you overreported North Carolina, Ohio, Pennsylvania, Cincinnati, OH 45999-0008
tax on Form 943, you may choose to file a claim for refund Rhode Island, South Carolina,
or abatement on Form 943-X any time before the period of Tennessee, Vermont, Virginia, West
Virginia, Wisconsin
limitations on the credit or refund expires. If you also need
to correct any underreported tax amounts, you must file Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
another Form 943-X reporting only corrections to the Hawaii, Idaho, Iowa, Kansas, Department of the Treasury
underreported tax amounts. See Is There a Deadline for Louisiana, Minnesota, Mississippi, Internal Revenue Service
Filing Form 943-X, later. Missouri, Montana, Nebraska, Ogden, UT 84201-0008
Nevada, New Mexico, North Dakota,
You may not file a refund claim to correct federal Oklahoma, Oregon, South Dakota,
! income tax or Additional Medicare Tax actually Texas, Utah, Washington, Wyoming
CAUTION withheld from employees.
No legal residence or principal place Internal Revenue Service
of business in any state P.O. Box 409101
Is There a Deadline for Filing Form Ogden, UT 84409
943-X? Special filing address for exempt
organizations; federal, state, and Department of the Treasury
Generally, you may correct overreported taxes on a local governmental entities; and Internal Revenue Service
Indian tribal governmental entities, Ogden, UT 84201-0008
previously filed Form 943 if you file Form 943-X within 3 regardless of location
years of the date Form 943 was filed or 2 years from the
date you paid the tax reported on Form 943, whichever is
later. You may correct underreported taxes on a previously
PDSs can't deliver to P.O. boxes. You must use the U.S.
filed Form 943 if you file Form 943-X within 3 years of the
Postal Service to mail an item to a P.O. box address. Go to
date the Form 943 was filed. We call each of these time
IRS.gov/PDS for the current list of PDSs. If you file Form
frames a period of limitations. For purposes of the period
943-X using a PDS, send it to the following address.
of limitations, Form 943 is considered filed on April 15 of
the succeeding calendar year if filed before that date. Ogden - Internal Revenue Submission Processing
Example. You filed your 2020 Form 943 on January Center
28, 2021, and payments were timely made. The IRS treats 1973 Rulon White Blvd.
the return as if it were filed on April 15, 2021. On January Ogden, UT 84201
24, 2024, you discovered that you overreported social
security and Medicare wages on that form by $350. To Use this address even if your business is located in a state
correct the error, you must file Form 943-X by April 15, that files in Cincinnati.
2024, and use the claim process.
How Should You Complete Form
If you file Form 943-X to correct overreported tax
943-X?
! amounts in the last 90 days of a period of
CAUTION limitations, you must use the claim process. You
can’t use the adjustment process. If you’re also correcting Use a Separate Form 943-X for Each Year You’re
underreported tax amounts, you must file another Form Correcting
943-X to correct the underreported tax amounts using the Use a separate Form 943-X for each Form 943 that you’re
adjustment process and pay any tax due. correcting. For example, if you found errors on your Forms
943 for 2022 and 2023, file one Form 943-X to correct the
Where Should You File Form 943-X? 2022 Form 943, and file a second Form 943-X to correct
the 2023 Form 943.
Send your completed Form 943-X to the address shown
next. Employer Identification Number (EIN), Name,
and Address
Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of
pages 2, 3, 4, and 5, and on any attachments. If your
address has changed since you filed your Form 943, enter
the corrected information and the IRS will update your
address of record. Be sure to write your name, EIN, “Form
943-X,” and the calendar year you’re correcting on the top
of any attachments.

6 Instructions for Form 943-X (Rev. 2-2024)

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Return You’re Correcting • You knowingly underreported your employment tax
Enter the calendar year of the Form 943 you’re correcting liability.
in the box at the top of page 1. Enter the same calendar • You received a notice and demand for payment.
year on pages 2, 3, 4, and 5, and on any attachments. • You received a notice of determination under section
7436.
Enter the Date You Discovered Errors If you receive a notice about a penalty after you file this
You must enter the date you discovered errors. You return, reply to the notice with an explanation and we will
discover an error when you have enough information to be determine if you meet reasonable-cause criteria. Don’t
able to correct the error. If you’re reporting several errors attach an explanation when you file your return.
you discovered at different times, enter the earliest date
you discovered an error here. Report any subsequent Overview of the Process
dates and related errors on line 41.
To correct a previously filed Form 943, use Form 943-X to
Must You Make an Entry on Each Line? file either an adjusted employment tax return or a claim for
refund or abatement. The adjustment process and the
You must provide all of the information requested at the
claim process are outlined below.
top of Form 943-X, page 1. You must check one box (but
not both) in Part 1. In Part 2, you must check the box on If you underreported the tax. If you underreported
line 3 and any applicable boxes on lines 4 and 5. In Part 3, the tax on a previously filed Form 943, check the box on
if any line doesn't apply, leave it blank. Complete Parts 4 line 1 and pay any additional amount you owe by the
and 5 as instructed. time you file Form 943-X. For details on how to make a
payment, see the instructions for line 25, later.
How Should You Report Negative Amounts? Example—You underreported employment taxes.
Form 943-X uses negative numbers to show reductions in On June 18, 2024, you discovered an error that results in
tax (credits) and positive numbers to show additional tax additional tax on your 2023 Form 943. File Form 943-X by
(amounts you owe). January 31, 2025, and pay the amount you owe by the
time you file. See When Should You File Form 943-X,
When reporting a negative amount in columns 3 and 4, earlier. Don’t attach Form 943-X to your 2024 Form 943.
use a minus sign instead of parentheses. For example, If you overreported the tax. If you overreported the
enter “-10.59” instead of “(10.59).” However, if you’re tax on a previously filed Form 943, choose one of the
completing the return on your computer and your software following options.
only allows you to use parentheses to report negative Use the adjustment process. Check the box on line 1 to
•
amounts, you may use them. apply any credit (negative amount) from line 25 to Form
How Should You Make Entries on Form 943-X? 943 for the year during which you file Form 943-X.
• Use the claim process. Check the box on line 2 to file a
You can help the IRS process Form 943-X timely and claim on Form 943-X requesting a refund or abatement of
accurately if you follow these guidelines. the amount shown on line 25.
• Type or print your entries.
• Use Courier font (if possible) for all typed or To ensure that the IRS has enough time to
computer-generated entries. TIP process a credit for an overreporting tax
• Omit dollar signs. You may use commas and decimal adjustment in the year during which you file Form
points, if desired. Enter dollar amounts to the left of any 943-X, you’re encouraged to file Form 943-X correcting
preprinted decimal point and cents to the right of it. the overreported tax amount in the first 11 months of a
• Always show an amount for cents, even if it is zero. year. For example, if you discover an overreported tax
Don't round entries to whole dollars. amount in December, you may want to file Form 943-X
• Complete all five pages and sign Form 943-X on during the first 11 months of the next year. However, there
page 5. must be 90 days remaining on the period of limitations
• Staple multiple sheets in the upper-left corner. when you file Form 943-X. See the Caution under Is There
a Deadline for Filing Form 943-X, earlier. This should
What About Penalties and Interest? ensure that the IRS will have enough time to process Form
Generally, your correction of an underreported tax amount 943-X so the credit will be posted before you file Form
won’t be subject to an FTP penalty, an FTD penalty, or 943, thus avoiding an erroneous balance due notice from
interest if you: the IRS. See the example below.
• File on time (by the due date of Form 943 for the year in
Example—You want your overreported tax applied
which you discover the error),
as a credit on Form 943. On December 20, 2024, you
• Pay the amount shown on line 25 by the time you file
discover you overreported your tax on your 2023 Form
Form 943-X,
943 and want to choose the adjustment process. To allow
• Enter the date you discovered the error, and
the IRS enough time to process the credit, you file Form
• Explain in detail the grounds and facts relied upon to
943-X on January 3, 2025, and take the credit on your
support the correction.
2025 Form 943.
No correction will be eligible for interest-free treatment
if any of the following apply.
• The amounts underreported relate to an issue that was
raised in an examination of a prior period.

Instructions for Form 943-X (Rev. 2-2024) 7

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2. Claim
Specific Instructions: Check the box on line 2 to use the claim process if you’re
correcting overreported tax amounts only and you’re
Part 1: Select ONLY One Process claiming a refund or abatement for the negative amount
Because Form 943-X may be used to file either an (credit) shown on line 25. Don’t check this box if you’re
adjusted employment tax return or a claim for refund or correcting any underreported tax amounts on this form.
abatement, you must check one box on either line 1 or You must check the box on line 2 if you have a credit (a
line 2. Don’t check both boxes. negative amount on line 25) and the period of limitations
Correcting an employment tax credit or social securi- on credit or refund for Form 943 will expire within 90 days
ty tax deferral. For lines 1 and 2, if you underreported an of the date you file Form 943-X. See Is There a Deadline
employment tax credit or the amount of social security tax for Filing Form 943-X, earlier.
deferred, treat it like you overreported a tax amount. If you The IRS usually processes claims shortly after they are
overreported an employment tax credit or the amount of filed. The IRS will notify you if your claim is denied,
social security tax deferred, treat it like you underreported accepted as filed, or selected to be examined. See Pub.
a tax amount. If you're filing Form 943-X to adjust only an 556, Examination of Returns, Appeal Rights, and Claims
employment tax credit and/or the amount of social for Refund, for more information.
security tax deferred and you're not correcting any
overreported taxes on Form 943-X, lines 6–11, skip lines 4 Unless the IRS corrects Form 943-X during processing
and 5. or you owe other taxes, penalties, or interest, the IRS will
refund the amount shown on line 25, plus any interest that
1. Adjusted Employment Tax Return applies.
Check the box on line 1 if you’re correcting underreported You may not file a refund claim to correct federal
tax amounts or overreported tax amounts and you would ! income tax or Additional Medicare Tax actually
like to use the adjustment process to correct the errors. CAUTION withheld from employees.
If you’re correcting both underreported tax amounts
and overreported tax amounts on this form, you must Part 2: Complete the Certifications
check this box. If you check this box, any negative amount
shown on line 25 will be applied as a credit (tax deposit) to You must complete all certifications that apply by checking
your Form 943 for the year in which you’re filing this form. the appropriate boxes. If all of your corrections relate to
See Example—You want your overreported tax applied as underreported tax amounts, complete line 3 only; skip
a credit to Form 943, earlier. lines 4 and 5 and go to Part 3. If your corrections relate to
overreported tax amounts, other than corrections related
Form 943-X can't be used to correct overreported to underreported employment tax credits and social
! amounts of Additional Medicare Tax unless the security tax deferrals, you have a duty to ensure that your
CAUTION amounts weren’t withheld from employee wages. employees' rights to recover overpaid employee social
security and Medicare taxes that you withheld are
If you owe tax. Pay the amount shown on line 25 by the protected. The certifications on lines 4 and 5 address the
time you file Form 943-X. Generally, you won’t be requirement to:
charged interest if you file on time, pay on time, enter the • Repay or reimburse your employees for the
date you discovered the error, and explain the correction overcollection of employee social security and Medicare
on line 41. taxes, or
If you have a credit. You overreported employment • Obtain consents from your employees to file a claim on
taxes (you have a negative amount on line 25) and want their behalf. See Rev. Proc. 2017-28 for guidance on the
the IRS to apply the credit on Form 943 for the period requirements for both a request for employee consent and
during which you filed Form 943-X. The IRS will apply your for the employee consent.
credit on the first day of the Form 943 year during which
you filed Form 943-X. However, the credit you show on 3. Filing Forms W-2 or Forms W-2c
Form 943-X, line 25, may not be fully available on your Check the box on line 3 to certify that you filed or will file
Form 943 if the IRS corrects it during processing or you Forms W-2 or Forms W-2c with the Social Security
owe other taxes, penalties, or interest. The IRS will notify Administration (SSA), as required, showing your
you if your claimed credit changes or if the amount employees' correct wage and tax amounts. See the
available as a credit on Form 943 was reduced because of General Instructions for Forms W-2 and W-3 for detailed
unpaid taxes, penalties, or interest. information about filing requirements. Unless otherwise
noted, references on Form 943-X and throughout these
Don’t check the box on line 1 if you’re correcting
instructions to Form W-2 include Forms W-2AS, W-2CM,
! overreported tax amounts and the period of W-2GU, W-2VI, and 499R-2/W-2PR; references to Form
CAUTION limitations on credit or refund for Form 943 will
W-2c include Form 499R-2c/W-2cPR; references to Form
expire within 90 days of the date you file Form 943-X. See
W-3 include Form W-3SS and Form W-3PR; and
Is There a Deadline for Filing Form 943-X, earlier.
references to Form W-3c include Form W-3C (PR).
You must check the box on line 3 to certify that you filed
Forms W-2 or Forms W-2c even if your corrections on
Form 943-X don’t change amounts shown on those forms.

8 Instructions for Form 943-X (Rev. 2-2024)

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For example, if your only correction to Form 943 involves You may not file a refund claim to correct the
misstated tax adjustments, which don't impact the ! incorrect amount of federal income tax or
amounts reported on your employee's Form W-2 (see the CAUTION Additional Medicare Tax actually withheld from
instructions for line 12, later), check the box on line 3 to employees. If you request their consent to file a claim for
certify that you already filed all required Forms W-2 and social security tax or Medicare tax, you must tell your
W-2c with the SSA. In this situation, you're certifying that employees that you can't claim a refund of any Additional
you don't need to file Form W-2c because you already Medicare Tax on their behalf. See Rev. Proc. 2017-28 for
filed a correct Form W-2. sample language to use in your request.

4. Certifying Overreporting Adjustments 5a. Check the box on line 5a if your overreported tax
If you overreported federal income tax, social security tax, includes each affected employee share of prior year social
Medicare tax, or Additional Medicare Tax and checked the security and Medicare taxes. You’re certifying that you
box on line 1, check the appropriate box on line 4. You repaid or reimbursed to the employees their share of prior
may need to check more than one box. If you obtained year social security and Medicare taxes and you received
written statements from some employees but you couldn’t written statements from those employees stating that they
locate employees or secure the statements of the didn’t and won’t receive a refund or credit for the prior year
remaining employees, check all applicable boxes. Provide taxes. Don't send these statements to the IRS. Keep them
a summary on line 41 of the amount of the corrections for for your records. Generally, all employment tax records
the employees who provided written statements and for must be kept for at least 4 years. Records related to
those who didn’t. qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
You may not use Form 943-X to correct October 1, 2021, and records related to qualified wages
! overreported amounts of Additional Medicare Tax for the employee retention credit paid after June 30, 2021,
CAUTION unless the amounts weren’t withheld from
should be kept for at least 6 years. Copies must be
employee wages. submitted to the IRS if requested.
4a. Check the box on line 4a if your overreported amount 5b. Check the box on line 5b if your overreported tax
includes each affected employee share of overcollected includes each affected employee share of prior year social
taxes. You’re certifying that you repaid or reimbursed the security and Medicare taxes and you haven’t yet repaid or
employee share of prior year taxes and you received reimbursed the employee share of taxes. You’re certifying
written statements from the employees stating that they that you received consent from each affected employee to
didn’t and won’t receive a refund or credit for the prior year file a claim on the employee share of those taxes and you
taxes. Don’t send these statements to the IRS. Keep them received written statements from those employees stating
for your records. Generally, all employment tax records that they didn’t and won’t receive a refund or credit for the
must be kept for at least 4 years. Records related to prior year taxes.
qualified sick leave wages and qualified family leave An employee consent must:
wages for leave taken after March 31, 2021, and before • Contain the name, address, and social security number
October 1, 2021, and records related to qualified wages (or truncated taxpayer identification number, when
for the employee retention credit paid after June 30, 2021, appropriate) of the employee;
should be kept for at least 6 years. Copies must be • Contain the name, address, and EIN of the employer;
submitted to the IRS if requested. • Contain the tax period(s), the type of tax, and the
4b. Check the box on line 4b to certify that your amount of tax for which the consent is provided;
overreported amount is only for the employer share of • Affirmatively state that the employee authorizes the
taxes on those employees who you were unable to find or employer to claim a refund for the overpayment of the
who didn’t give you a statement described on line 4a. employee share of tax;
• Include the employee's written statement certifying that
4c. Check the box on line 4c to certify that your the employee hasn't made any previous claims (or the
overreported amount is only for federal income tax, social claims were rejected) and won't make any future claims for
security tax, Medicare tax, or Additional Medicare Tax that refund or credit of the amount of the overcollection;
you didn’t withhold from your employees. • Identify the basis of the claim; and
5. Certifying Claims • Be dated and contain the employee's signature under
penalties of perjury. The penalties of perjury statement
If you’re filing a claim for refund or abatement of should be located immediately above the required
overreported federal income tax, social security tax, signature.
Medicare tax, or Additional Medicare Tax and checked the
Don’t send these statements and consents to the IRS.
box on line 2, check the appropriate box on line 5. You
Keep them for your records. Generally, all employment tax
may need to check more than one box. If you obtained
records must be kept for at least 4 years. Records related
written statements or consents from some employees but
to qualified sick leave wages and qualified family leave
you couldn’t locate employees or secure the statements of
wages for leave taken after March 31, 2021, and before
the remaining employees, check all applicable boxes.
October 1, 2021, and records related to qualified wages
Provide a summary on line 41 of the amount of the
for the employee retention credit paid after June 30, 2021,
corrections for the employees who provided statements or
should be kept for at least 6 years. Copies must be
consents and for those who didn’t.
submitted to the IRS if requested.

Instructions for Form 943-X (Rev. 2-2024) 9

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In certain situations, you may not have repaid or line 6 (column 1)
reimbursed your employees or obtained their consents - line 6 (column 2)
before filing a claim, such as in cases where the period of line 6 (column 3) If the amount in column 2 is larger than the
limitations on credit or refund is about to expire. In those amount in column 1, use a minus sign in
situations, file Form 943-X but don’t check a box on line 5. column 3.
Tell us on line 41 that you haven’t repaid or reimbursed
employees or obtained consents at the time you file the
claim. However, you must repay or reimburse your
employees and certify that you have done so before the Multiply the amount in column 3 by 0.124 (12.4% tax
IRS can allow the claim. rate) and enter that result in column 4.

5c. Check the box on line 5c to certify that your line 6 (column 3)
overreported tax is only for the employer share of social x 0.124
security and Medicare taxes. This applies when affected
line 6 (column 4) If the amount in column 3 used a minus sign,
employees didn’t give you consent to file a claim for refund also use a minus sign in column 4.
for the employee share of social security and Medicare
taxes, they couldn’t be found, or they didn’t give you a
statement described on line 5b.
Note. If you checked the box on Form 943-X, line 4b or
5d. Check the box on line 5d to certify that your
line 5c, because you’re correcting only the employer share
overreported amount is only for federal income tax, social
of tax on a decrease to social security wages, use 0.062
security tax, Medicare tax, or Additional Medicare Tax that
(6.2%) when multiplying the amount shown in column 3. If
you didn’t withhold from your employees.
you’re correcting both shares of tax for some employees
Part 3: Enter the Corrections for the and only the employer share for other employees, enter
the properly calculated amount in column 4. Be sure to
Calendar Year You’re Correcting show your calculations on line 41.
What Amounts Should You Report in Part 3? Example—Social security wages decreased. You
reported $9,000 as social security wages on your 2023
On lines 6–11, columns 1 and 2, for each line you’re Form 943, line 2. In December of 2024, you discover that
correcting, show amounts for all of your employees, not you included $2,000 in social security wages for one of
just for those employees whose amounts you’re your employees twice. To correct the error, figure the
correcting. difference on Form 943-X as shown below.
If a correction that you report in column 4 includes both
underreported and overreported amounts (see the Column 1 (corrected amount) 7,000.00
instructions for line 39, later), give us details for each error Column 2 (Form 943, line 2) - 9,000.00
on line 41. Column 3 (difference) -2,000.00
Because special circumstances apply for lines 12–19,
21–24c, and 26–38, read the instructions for each line Use the difference in column 3 to determine your tax
carefully before entering amounts in the columns. correction.
If any line doesn't apply to you, leave it blank.
Column 3 (difference) -2,000.00
If you previously adjusted or amended Form 943 Tax rate (12.4%) x 0.124
! using Form 943-X or because of an IRS Column 4 (tax correction) -248.00
CAUTION examination change, show amounts in column 2
that include those previously reported corrections.
Be sure to explain the reasons for this correction on
6. Wages Subject to Social Security Tax line 41.
Qualified sick leave wages and qualified family
7. Qualified Sick Leave Wages (For Leave Taken
TIP leave wages for leave taken after March 31, 2021,
and before October 1, 2021, were included on After March 31, 2020, and Before April 1, 2021)
Form 943, line 2, and can be adjusted only on Form Adjustments to the social security tax on qualified
943-X, line 6. TIP sick leave wages and qualified family leave wages
If you’re correcting the taxable social security wages for leave taken after March 31, 2020, and before
you reported on Form 943, line 2, enter the total corrected April 1, 2021, are reported on Form 943-X, lines 7 and 8,
amount for all employees in column 1. In column 2, enter respectively. Adjustments to the nonrefundable portion of
the amount you originally reported or as previously the credit for qualified sick and family leave wages for
corrected. In column 3, enter the difference between leave taken after March 31, 2020, and before April 1,
columns 1 and 2. 2021, are reported on Form 943-X, line 14, and
adjustments to the refundable portion of the credit are
If you or the IRS previously corrected the amount reported on Form 943-X, line 23. Adjustments to qualified
reported on Form 943, line 2, enter in column 2 the health plan expenses allocable to qualified sick leave
amount after any previous corrections. wages and to qualified family leave wages for leave taken

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after March 31, 2020, and before April 1, 2021, are Column 1 (corrected amount) 2,000.00
reported on Form 943-X, lines 26 and 27, respectively. For Column 2 (Form 943, line 2a) - 1,000.00
corrections to a 2020 Form 943, the credit for qualified Column 3 (difference) 1,000.00
sick and family leave wages is only available for wages
paid with respect to leave taken after March 31, 2020, and
before January 1, 2021. If you claimed the credit for Use the difference in column 3 to determine your tax
qualified sick and family leave wages for leave taken after correction.
March 31, 2020, and before April 1, 2021, on your original
Form 943, and you make any corrections on Form 943-X
Column 3 (difference) 1,000.00
to amounts used to figure this credit, you’ll need to refigure
Tax rate (6.2%) x 0.062
the amount of this credit using Worksheet 1. You’ll also
use this worksheet to figure this credit if you're claiming Column 4 (tax correction) 62.00
the credit for the first time on Form 943-X. For more
information about the credit for qualified sick and family
leave wages, go to IRS.gov/PLC. Be sure to explain the reasons for this correction on
line 41.
Qualified sick leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021, 8. Qualified Family Leave Wages (For Leave
aren't subject to the employer share of social security tax; Taken After March 31, 2020, and Before April 1,
therefore, the tax rate on these wages is 6.2% (0.062). For 2021)
more information about qualified sick leave wages, see
Definition of qualified sick and family leave wages for Qualified family leave wages paid with respect to leave
leave taken after March 31, 2020, and before April 1, taken after March 31, 2020, and before April 1, 2021,
2021, later, and go to IRS.gov/PLC. If you're correcting the aren't subject to the employer share of social security tax;
qualified sick leave wages you reported on Form 943, therefore, the tax rate on these wages is 6.2% (0.062). For
line 2a, enter the total corrected amount in column 1. In more information about qualified family leave wages, see
column 2, enter the amount you originally reported or as Definition of qualified sick and family leave wages for
previously corrected. In column 3, enter the difference leave taken after March 31, 2020, and before April 1,
between columns 1 and 2. 2021, later, and go to IRS.gov/PLC. If you're correcting the
qualified family leave wages you reported on Form 943,
line 2b, enter the total corrected amount in column 1. In
line 7 (column 1)
column 2, enter the amount you originally reported or as
- line 7 (column 2)
previously corrected. In column 3, enter the difference
line 7 (column 3) If the amount in column 2 is larger than the between columns 1 and 2.
amount in column 1, use a minus sign in
column 3.
line 8 (column 1)
- line 8 (column 2)
Multiply the amount in column 3 by 0.062 and enter that line 8 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
result in column 4. column 3.
line 7 (column 3)
x 0.062
Multiply the amount in column 3 by 0.062 and enter that
line 7 (column 4) If the amount in column 3 used a minus sign, result in column 4.
also use a minus sign in column 4.
line 8 (column 3)
x 0.062
Note. If you erroneously reported qualified sick leave line 8 (column 4) If the amount in column 3 used a minus sign,
wages for leave taken after March 31, 2020, and before also use a minus sign in column 4.
April 1, 2021, on Form 943, line 2, instead of on line 2a,
you’ll need to make a correction on Form 943-X, lines 6
and 7, and enter the properly calculated amount in column
4 for each line. Note. If you erroneously reported qualified family leave
wages for leave taken after March 31, 2020, and before
Example—Qualified sick leave wages increased. April 1, 2021, on Form 943, line 2, instead of on line 2b,
You paid $2,000 of qualified sick leave wages to only one you’ll need to make a correction on Form 943-X, lines 6
of your employees on March 26, 2021. In March 2024, you and 8, and enter the properly calculated amount in column
discover that you only reported $1,000 of qualified sick 4 for each line.
leave wages on your 2021 Form 943. To correct the error,
figure the difference on Form 943-X as shown below. Example—Qualified family leave wages
decreased. You paid $1,000 of qualified family leave
wages to only one of your employees on March 26, 2021.
In March 2024, you discover that you erroneously reported
$3,000 of qualified family leave wages on your 2021 Form

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943. To correct the error, figure the difference on Form Use the difference in column 3 to determine your tax
943-X as shown below. correction.

Column 1 (corrected amount) 1,000.00 Column 3 (difference) -2,000.00
Column 2 (Form 943, line 2b) - 3,000.00 Tax rate (2.9%) x 0.029
Column 3 (difference) -2,000.00 Column 4 (tax correction) -58.00

Use the difference in column 3 to determine your tax Be sure to explain the reasons for this correction on
correction. line 41.

Column 3 (difference) -2,000.00 10. Wages Subject to Additional Medicare Tax
Tax rate (6.2%) x 0.062 Withholding
Column 4 (tax correction) -124.00 You may use Form 943-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount
reported on Form 943, line 7, isn’t the amount you actually
withheld. This type of error is an administrative error. The
Be sure to explain the reasons for this correction on administrative error adjustment corrects the amount
line 41. reported on Form 943 to agree with the amount actually
9. Wages Subject to Medicare Tax withheld from employees.
If you’re correcting the taxable Medicare wages you You may also correct errors to Additional Medicare Tax
reported on Form 943, line 4, enter the total corrected withholding for prior years if section 3509 rates apply. If
amount in column 1. In column 2, enter the amount you section 3509 rates apply, see the instructions for lines 16–
originally reported or as previously corrected. In column 3, 19, later.
enter the difference between columns 1 and 2.
If a prior year error was a nonadministrative error, you
line 9 (column 1) may correct only the wages subject to Additional
- line 9 (column 2) Medicare Tax withholding that were originally reported on
line 9 (column 3) If the amount in column 2 is larger than the Form 943, line 6, or previously corrected on Form 943-X.
amount in column 1, use a minus sign in You can’t correct the tax reported on Form 943, line 7.
column 3. Prior year administrative errors. If you’re correcting the
wages subject to Additional Medicare Tax withholding that
you reported on Form 943, line 6, enter the total corrected
Multiply the amount in column 3 by 0.029 (2.9% tax amount in column 1. In column 2, enter the amount you
rate) and enter that result in column 4. originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
line 9 (column 3)
x 0.029 line 10 (column 1)
line 9 (column 4) If the amount in column 3 used a minus sign, - line 10 (column 2)
also use a minus sign in column 4. line 10 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Note. If you checked the box on Form 943-X, line 4b or
line 5c, because you’re correcting only the employer share Multiply the amount in column 3 by 0.009 (0.9% tax
of tax on a decrease to Medicare wages, use 0.0145 rate) and enter that result in column 4.
(1.45%) when multiplying the amount in column 3. If you’re
correcting both shares of tax for some employees and line 10 (column 3)
only the employer share for other employees, enter the x 0.009
properly calculated amount in column 4. Be sure to line 10 (column 4) If the amount in column 3 used a minus sign,
explain your calculations on line 41. also use a minus sign in column 4.
Example—Medicare wages decreased. Following
Example—Social security wages decreased in the
instructions for line 6, the wages that you counted twice Example—Prior year administrative error
were also taxable Medicare wages. To correct the error, (incorrectly reported amount of Additional Medicare
figure the difference on Form 943-X as shown next. Tax actually withheld). Nathan Black's wages exceeded
the $200,000 withholding threshold for Additional
Column 1 (corrected amount) 7,000.00 Medicare Tax in November 2023. The total wages paid to
Column 2 (Form 943, line 4) - 9,000.00 Nathan for 2023 were $230,000. You withheld $270
Column 3 (difference) -2,000.00 ($30,000 x 0.009) from Nathan's wages. However, on your
2023 Form 943, you mistakenly reported $3,000 on line 6,
and Additional Medicare Tax withheld of $27 on line 7. You

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discover the error on March 13, 2024. This is an example difference between columns 1 and 2. However, multiply
of an administrative error that may be corrected in a later only the amount of wages reported in column 3 that are
calendar year because the amount actually withheld isn’t related to administrative errors by 0.009 (0.9% tax rate).
the amount reported on your 2023 Form 943. Use Form Don’t multiply any wages reported in column 3 that are
943-X, line 10, to correct the error as shown below. related to nonadministrative errors by 0.009 (0.9% tax
rate). Use line 41 to explain in detail your corrections. The
Column 1 (corrected amount) 30,000.00 explanation must include the reasons for the corrections
Column 2 (Form 943, line 6) - 3,000.00 and a breakdown of the amount reported in column 3 into
Column 3 (difference) 27,000.00 the amounts related to administrative errors and
nonadministrative errors.
Example—Combination of prior year
Use the difference in column 3 to determine your tax administrative and nonadministrative errors. Nathan
correction. Black's wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in November 2023.
Column 3 (difference) 27,000.00 The total wages paid to Nathan for 2023 were $230,000.
Tax rate (0.9%) x 0.009 You withheld $270 ($30,000 x 0.009) from Nathan's
Column 4 (tax correction) 243.00 wages. However, on your 2023 Form 943, you mistakenly
reported $3,000 on line 6, and Additional Medicare Tax
withheld of $27 on line 7. The difference in wages subject
Be sure to explain the reasons for this correction on to Additional Medicare Tax related to this administrative
line 41. error is $27,000 ($30,000 − $3,000).
Prior year nonadministrative errors. You may correct Leah Green's wages exceeded the $200,000
only the taxable wages subject to Additional Medicare withholding threshold for Additional Medicare Tax in
Tax withholding that you reported on Form 943, line 6. December 2023. The total wages paid to Leah for 2023
Enter the total corrected amount in column 1. In column 2, were $220,000. You were required to withhold $180
enter the amount you originally reported or as previously ($20,000 x 0.009) but you withheld nothing and didn’t
corrected. In column 3, enter the difference between report Leah’s $20,000 in wages subject to Additional
columns 1 and 2. Medicare Tax withholding on line 6 of your 2023 Form
943.
line 10 (column 1) You discover both errors on March 13, 2024. Use Form
- line 10 (column 2) 943-X, line 10, to correct the errors as shown below.
line 10 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in Column 1 (corrected amount) 50,000.00
column 3. Column 2 (Form 943, line 6) - 3,000.00
Column 3 (difference) 47,000.00
Don’t multiply the amount in column 3 by 0.009 (0.9%
tax rate). Leave column 4 blank and explain the reasons
Determine the portion of wages reported in column 3
for this correction on line 41.
that is related to the administrative error ($47,000 −
Example—Prior year nonadministrative error $20,000 (nonadministrative error) = $27,000
(failure to withhold Additional Medicare Tax when (administrative error)). Multiply this portion of column 3 by
required). Leah Green's wages exceeded the $200,000 0.009 (0.9% tax rate) to determine your tax correction.
withholding threshold for Additional Medicare Tax in
December 2023. The total wages paid to Leah for 2023 Difference related to administrative error 27,000.00
were $220,000. You were required to withhold $180 Tax rate (0.9%) x 0.009
($20,000 x 0.009) but you withheld nothing and didn’t
Column 4 (tax correction) 243.00
report an amount on line 6 or line 7 of your 2023 Form
943. You discover the error on March 13, 2024. File Form
943-X to correct the wages subject to Additional Medicare Be sure to explain the reasons for these corrections on
Tax withholding for your 2023 Form 943, but you may not line 41. You must also report that $20,000 of the amount
correct the Additional Medicare Tax withheld (column 4) shown in column 3 was related to the correction of a prior
because the error involves a previous year and the year nonadministrative error and $27,000 of the amount
amount previously reported for the employee represents shown in column 3 was related to the correction of an
the actual amount withheld from the employee during administrative error.
2023.
Combination of prior year administrative and nonad- 11. Federal Income Tax Withheld
ministrative errors. If you’re reporting both If you’re correcting the federal income tax withheld from
administrative errors and nonadministrative errors for the wages you reported on Form 943, line 8, enter the total
same prior year, enter the total corrected amount in corrected amount in column 1. In column 2, enter the
column 1. In column 2, enter the amount you originally amount you originally reported or as previously corrected.
reported or as previously corrected. In column 3, enter the In column 3, enter the difference between columns 1 and
2.

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line 11 (column 1) the error. Enter $9,000 in column 1 and $6,000 in column
- line 11 (column 2) 2. Subtract the amount in column 2 from the amount in
line 11 (column 3) If the amount in column 2 is larger than the column 1.
amount in column 1, use a minus sign in
column 3. Column 1 (corrected amount) 9,000.00
Column 2 (Form 943, line 8) - 6,000.00
Column 3 (difference) 3,000.00
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
Report the $3,000.00 as a tax correction in column 4.
Generally, you may only correct administrative
Be sure to explain the reasons for this correction on
! errors to federal income tax withholding (that is, line 41.
CAUTION errors in which the amount reported on Form 943,
line 8, isn't the amount you actually withheld from an Example—Nonadministrative error reporting
employee's wages) and errors for which section 3509 income tax because of repayment of wages paid in
rates apply. Only transposition or math errors involving the prior year. You prepaid Jack Brown $4,000 of wages for
inaccurate reporting of the amount withheld are 2 months of work in September 2023. You withheld $400
“administrative errors.” The administrative error of federal income tax at the time you paid Jack. These
adjustment corrects the amount reported on Form 943 to amounts were reported on your 2023 Form 943. Jack left
agree with the amount actually withheld from employees. employment in October 2023 (after only 1 month of
See section 2 of Pub. 15 for more information about service). In February 2024, Jack repaid $2,000 to you for
corrections during the calendar year and about the 1 month he didn't work. You can't file Form 943-X to
administrative errors. If section 3509 rates apply, see the reduce the federal income tax withheld because you
instructions for lines 16–19, later. actually withheld the federal income tax from wages. You
also can't file Form 943-X to reduce wages because the
You can't file a Form 943-X to correct federal income wages were income to Jack for the prior year. These
tax withholding for prior years for nonadministrative errors. amounts were correctly reported on Form 943.
In other words, you can't correct federal income tax
actually withheld from an employee in a prior year if you 12. Tax Adjustments
discover that you didn't withhold the right amount. For For purposes of these instructions, all references
example, you can't correct federal income tax withheld in a TIP to “sick pay” mean ordinary sick pay, not “qualified
prior year because you used the wrong income tax sick leave wages.”
withholding table or you didn't treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income Don’t enter an amount on line 12 unless you need to
tax in a prior year on behalf of your employee rather than correct any adjustments reported on Form 943, line 10.
deducting it from the employee's pay (which resulted in Amounts reported on line 12 reflect corrections of
additional wages subject to tax), and in a subsequent year amounts misstated on Form 943, line 10. See
you determine that you incorrectly calculated the amount Example—Third-party sick pay underreported, later.
of tax, you can't correct the federal income tax Enter in column 1 the total corrected amount for Form
withholding. 943, line 10. Enter in column 2 the total originally reported
Example—Prior year nonadministrative error or previously corrected amount from Form 943, line 10. In
(failure to withhold federal income tax when column 3, enter the difference between columns 1 and 2.
required). You were required to withhold $400 of federal
income tax from an employee bonus that was paid in line 12 (column 1)
December of 2023 but you withheld nothing. You - line 12 (column
discovered the error on March 15, 2024. You can’t file 2)
Form 943-X to correct federal income tax withheld line 12 (column 3)
reported on your 2023 Form 943 because the error
involves a previous year and the amount previously
reported for the employee represents the actual amount You may need to report negative numbers in any
withheld from the employee during 2023. TIP column. Make sure that the difference you enter in
Example—Prior year administrative error column 3 accurately represents the change to
(incorrectly reported amount of federal income tax adjustments originally reported or previously corrected on
actually withheld). You had three employees. In 2023, Form 943, line 10.
you withheld $1,000 of federal income tax from Nathan
Black, $2,000 from Leah Green, and $6,000 from Becky Copy the amount in column 3 to column 4. Include any
Lee. The total amount of federal income tax you withheld minus sign shown in column 3.
was $9,000. You mistakenly reported $6,000 on line 8 of
your 2023 Form 943. You discovered the error on March On line 41, describe what you misreported on Form
15, 2024. This is an example of an administrative error 943. Tell us if your adjustment is for fractions of cents,
that may be corrected in a later calendar year because the third-party sick pay, or group-term life insurance.
amount actually withheld from employees' wages isn’t the Example—Third-party sick pay underreported.
amount reported on Form 943. Use Form 943-X to correct You reported $6,900 (shown as “-6,900.00”) as a

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third-party sick pay adjustment (reduction to tax) on your 14. Nonrefundable Portion of Credit for Qualified
2023 Form 943, line 10. Your third-party sick pay Sick and Family Leave Wages for Leave Taken
adjustment should have been $9,600 (shown as After March 31, 2020, and Before April 1, 2021
“-9,600.00”) because your third-party sick pay payer
withheld that amount of social security and Medicare Form 943-X and these instructions use the terms
taxes from your employees. You discover the error in April TIP “nonrefundable” and “refundable” when
of 2024. To correct the error, figure the difference on Form discussing credits. The term “nonrefundable”
943-X as shown below. means the portion of the credit which is limited by law to
certain taxes. The term “refundable” means the portion of
Column 1 (corrected amount) -9,600.00 the credit which is in excess of those taxes.
Column 2 (Form 943, line 10) - (6,900.00) If you’re correcting the nonrefundable portion of the
Column 3 (difference) -2,700.00 credit for qualified sick and family leave wages for leave
taken after March 31, 2020, and before April 1, 2021, that
you reported on Form 943, line 12b, enter the total
Here is how you would enter the numbers on Form corrected amount from Worksheet 1, Step 2, line 2j, in
943-X. column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
Column 1 Column 2 Column 3 difference between columns 1 and 2. For more information
(corrected amount) (Form 943, line 10) (difference) about the credit for qualified sick and family leave wages,
-9,600.00 -6,900.00 -2,700.00 go to IRS.gov/PLC.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
Report “-2,700.00” as your correction in column 4. enter a positive number in column 3 as a negative number
In this example, you’re claiming a credit for $2,700 in in column 4 or a negative number in column 3 as a
overreported tax for your 2023 Form 943. Always enter the positive number in column 4.
same amount in column 4 (including any minus sign) that For corrections to 2020 Form 943, line 12b, the credit
you enter in column 3. for qualified sick and family leave wages is only available
Be sure to explain the reasons for this correction on for wages paid with respect to leave taken after March 31,
line 41. 2020, and before January 1, 2021. For corrections to
Only use line 12 to correct adjustments for 2021, 2022, or 2023 Form 943, line 12b, the credit for
qualified sick and family leave wages is only available for
! fractions of cents, third-party sick pay, or wages paid in 2021, 2022, or 2023 with respect to any
CAUTION group-term life insurance previously reported. File
a separate Form 943-X for each year being corrected. leave taken after March 31, 2020, and before April 1,
2021. If you're correcting a year before 2020, don't enter
any amount on line 14.
13. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
The payroll tax credit election must be made on or 2021. For purposes of the credit for qualified sick and
! before the due date of the originally filed income family leave wages, qualified sick and family leave wages
CAUTION tax return (including extensions). Any election to
are wages for social security and Medicare tax purposes,
take the payroll tax credit may be revoked only with the determined without regard to the exclusions from the
consent of the IRS. definition of employment under sections 3121(b)(1)–(22),
If you're correcting the qualified small business payroll that an employer pays that otherwise meet the
tax credit for increasing research activities that you requirements of the Emergency Paid Sick Leave Act
reported on Form 943, line 12a (line 12 for years prior to (EPSLA) or the Emergency Family and Medical Leave
2020), enter the total corrected amount in column 1. In Expansion Act (Expanded FMLA), as enacted under the
column 2, enter the amount you originally reported or as FFCRA and amended by the COVID-related Tax Relief Act
previously corrected. In column 3, enter the difference of 2020. However, don't include any wages otherwise
between columns 1 and 2. excluded under sections 3121(b)(1)–(22) when reporting
qualified sick and family leave wages on your employment
Copy the amount in column 3 to column 4. However, to tax return and when figuring the credit on Worksheet 1,
properly show the amount as a credit or balance due item, Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
enter a positive number in column 3 as a negative number 2e(i). Instead, include qualified sick leave wages and
in column 4 or a negative number in column 3 as a qualified family leave wages excluded from the definition
positive number in column 4. of employment under sections 3121(b)(1)–(22) separately
You must attach a corrected Form 8974 and explain the in Step 2, line 2a(iii) and/or line 2e(iii), respectively, before
reasons for this correction on line 41. you figure your total credit in Step 2, line 2d (credit for
qualified sick leave wages), or Step 2, line 2h (credit for
qualified family leave wages).
The 2020 Instructions for Form 943 were released
before the COVID-related Tax Relief Act of 2020 was
enacted on December 27, 2020; therefore, Worksheet 1 in

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the 2020 Instructions for Form 943 didn't include lines to received a Small Business Interruption Loan under the
add the wages that meet an exclusion under sections PPP, you may file Form 943-X and complete Worksheet 2
3121(b)(1)–(22) when figuring the credit for qualified sick to claim the correct amount of the credit. For more
and family leave wages. If your Form 943 for 2020 didn't information, see Notice 2021-20, 2021-11 I.R.B. 922,
claim the correct amount of the credit for qualified sick and available at IRS.gov/irb/2021-11_IRB#NOT-2021-20; and
family leave wages because you paid qualified sick leave Rev. Proc. 2021-33, 2021-34 I.R.B. 327, available at
wages and/or qualified family leave wages that meet an IRS.gov/irb/2021-34_IRB#REV-PROC-2021-33.
exclusion under sections 3121(b)(1)–(22), you may file
Form 943-X and complete Worksheet 1 to claim the
correct amount of the credit. You’ll also include on Form Instructions for Qualified Wages Paid After March
943-X, lines 26 and 27, and on Worksheet 1 any qualified 12, 2020, and Before July 1, 2021
health plan expenses allocable to those wages. The
appropriate lines related to the exclusions under sections If you’re correcting the nonrefundable portion of the
3121(b)(1)–(22) were added to Worksheet 1 in the 2021 employee retention credit for qualified wages paid after
Instructions for Form 943. March 12, 2020, and before July 1, 2021, that you
reported on Form 943, line 12c, enter the total corrected
Example—Nonrefundable portion of credit for amount from Worksheet 2, Step 2, line 2h, in column 1. In
qualified sick and family leave wages increased. You column 2, enter the amount you originally reported or as
originally reported a $1,000 nonrefundable portion of the previously corrected. In column 3, enter the difference
credit for qualified sick and family leave wages on Form between columns 1 and 2.
943, line 12b, for 2021. In March 2024, you discover that
you made an error when figuring the credit. You use Copy the amount in column 3 to column 4. However, to
Worksheet 1 to refigure the nonrefundable portion of the properly show the amount as a credit or balance due item,
credit for qualified sick and family leave wages and you enter a positive number in column 3 as a negative number
determine that the credit is $2,000. To correct the error, in column 4 or a negative number in column 3 as a
figure the difference on Form 943-X as shown next. positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Column 1 (corrected amount) 2,000.00 credit, see the instructions for line 14, earlier.
Column 2 (Form 943, line 12b) - 1,000.00 For more information about the employee retention
Column 3 (difference) 1,000.00 credit for qualified wages paid after March 12, 2020, and
before January 1, 2021, see Notice 2021-20. See Notice
2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/
To properly show the credit increase as a reduction to 2021-16_IRB#NOT-2021-23, for more information about
your tax balance, enter the positive number in column 3 as the employee retention credit for qualified wages paid
a negative number in column 4. Here is how you would after December 31, 2020, and before July 1, 2021. Also
enter the numbers on Form 943-X, line 14. see section IV of Notice 2021-49, 2021-34 I.R.B. 316,
available at IRS.gov/irb/2021-34_IRB#NOT-2021-49; and
Column 1 Column 2 Column 3 Column 4 Rev. Proc. 2021-33.
(corrected (Form 943, (difference) (tax correction)
amount) line 12b) Be sure to explain the reasons for this correction on
2,000.00 1,000.00 1,000.00 -1,000.00 line 41.
For corrections to a 2020 Form 943, the employee
TIP retention credit is only available for qualified
Be sure to explain the reasons for this correction on wages paid after March 12, 2020, and before
line 41. January 1, 2021. For corrections to a 2021 Form 943, the
employee retention credit is only available for qualified
15a. Nonrefundable Portion of Employee wages paid after December 31, 2020, and before October
Retention Credit 1, 2021, unless the employer was a recovery startup
Use line 15a only for corrections to a 2020 or 2021 Form business. An employer that was a recovery startup
943. business could also claim the employee retention credit
for wages paid after September 30, 2021, and before
Section 206(c) of the Taxpayer Certainty and
January 1, 2022. Adjustments to the nonrefundable
TIP Disaster Tax Relief Act of 2020 removed the
portion of the employee retention credit for qualified
restriction on an employer who has received a
wages paid after March 12, 2020, and before July 1, 2021,
Small Business Interruption Loan under the Paycheck
are reported on Form 943-X, line 15a, and adjustments to
Protection Program (PPP) from claiming the employee
the refundable portion of the credit are reported on Form
retention credit. The eligible employer can claim the
943-X, line 24a. Adjustments to qualified wages for the
employee retention credit on any qualified wages that
employee retention credit are reported on Form 943-X,
aren't counted as payroll costs in obtaining PPP loan
line 28. Adjustments to qualified health plan expenses
forgiveness. Any wages that could count toward eligibility
allocable to the employee retention credit are reported on
for the employee retention credit or PPP loan forgiveness
Form 943-X, line 29. If you claimed the employee retention
can be applied to either of these two programs but not
credit on your original 2020 Form 943 or your original 2021
both. If your Form 943 for 2020 didn't claim the correct
Form 943 for qualified wages paid before July 1, 2021,
amount for the employee retention credit because you
and you make any corrections on Form 943-X for the year

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to amounts used to figure this credit, you’ll need to refigure credit are reported on Form 943-X, line 29. If you claimed
the amount of the credit using Worksheet 2. You’ll also use the employee retention credit on your original 2021 Form
this worksheet to figure the credit for qualified wages paid 943 and you make any corrections on Form 943-X to
after March 12, 2020, and before July 1, 2021, if you're amounts used to figure the credit for qualified wages paid
claiming the credit for the first time on Form 943-X. after June 30, 2021, and before January 1, 2022, you'll
need to refigure the amount of the credit using Worksheet
4. You'll also use this worksheet to figure this credit if
Instructions for Qualified Wages Paid After June you’re claiming the credit for the first time on Form 943-X.
30, 2021, and Before January 1, 2022
The Infrastructure Investment and Jobs Act 15b. Nonrefundable Portion of Credit for
! amends section 3134 of the Internal Revenue Qualified Sick and Family Leave Wages for
CAUTION Code, as enacted under the ARP, to limit the
Leave Taken After March 31, 2021, and Before
availability of the employee retention credit in the fourth
October 1, 2021
quarter of 2021 to employers that are recovery startup
businesses, as defined in section 3134(c)(5). Thus, for If you’re correcting the nonrefundable portion of the credit
wages paid after September 30, 2021, and before January for qualified sick and family leave wages for leave taken
1, 2022, only the wages paid by recovery startup after March 31, 2021, and before October 1, 2021, that
businesses can be qualified wages. See the 2021 revision you reported on Form 943, line 12d, enter the total
of the Instructions for Form 943 for more information about corrected amount from Worksheet 3, Step 2, line 2r, in
a recovery startup business. column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
If you're correcting the nonrefundable portion of the about the credit for qualified sick and family leave wages,
employee retention credit for qualified wages paid after go to IRS.gov/PLC.
June 30, 2021, and before January 1, 2022, that you
reported on Form 943, line 12c, enter the total corrected Copy the amount in column 3 to column 4. However, to
amount from Worksheet 4, Step 2, line 2h, in column 1. In properly show the amount as a credit or balance due item,
column 2, enter the amount you originally reported or as enter a positive number in column 3 as a negative number
previously corrected. In column 3, enter the difference in column 4 or a negative number in column 3 as a
between columns 1 and 2. positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Copy the amount in column 3 to column 4. However, to credit, see the instructions for line 14, earlier.
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number For corrections to 2021, 2022, or 2023 Form 943,
in column 4 or a negative number in column 3 as a line 12d, the credit for qualified sick and family leave
positive number in column 4. For an example of how to wages is only available for wages paid in 2021, 2022, or
report amounts in columns 1–4 for an employment tax 2023 with respect to any leave taken after March 31,
credit, see the instructions for line 14, earlier. 2021, and before October 1, 2021. If you're correcting a
year before 2021, don't enter any amount on line 15b.
For more information about the employee retention Definition of qualified sick and family leave wages for
credit for qualified wages paid after June 30, 2021, and leave taken after March 31, 2021, and before October
before January 1, 2022, see Notice 2021-49 and Rev. 1, 2021. For purposes of this credit, qualified sick leave
Proc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880, wages and qualified family leave wages are wages for
available at IRS.gov/irb/2021-51_IRB#NOT-2021-65, for social security and Medicare tax purposes, determined
modifications to Notice 2021-49. without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
Be sure to explain the reasons for this correction on employer pays that otherwise meet the requirements of
line 41. the EPSLA or Expanded FMLA, as enacted under the
For corrections to a 2021 Form 943, the employee FFCRA and amended for purposes of the ARP. Taxable
TIP retention credit is only available for qualified qualified sick leave wages and qualified family leave
wages paid after December 31, 2020, and before wages for leave taken after March 31, 2021, and before
October 1, 2021, unless the employer was a recovery October 1, 2021, were included on Form 943, line 2, and
startup business. An employer that was a recovery startup can be adjusted only on Form 943-X, line 6. Total qualified
business could also claim the employee retention credit sick and family leave wages for leave taken after March
for wages paid after September 30, 2021, and before 31, 2021, and before October 1, 2021, including any
January 1, 2022. Adjustments to the nonrefundable qualified leave wages that were above the social security
portion of the employee retention credit for qualified wage base and any qualified leave wages excluded from
wages paid after June 30, 2021, and before January 1, the definition of employment under sections 3121(b)(1)–
2022, are reported on Form 943-X, line 15a, and (22), were included on Form 943, lines 22 and 25,
adjustments to the refundable portion of the credit are respectively, and can be adjusted only on Form 943-X,
reported on Form 943-X, line 24a. Adjustments to lines 31 and 34, respectively. Use Worksheet 3 to figure
qualified wages for the employee retention credit are your credit.
reported on Form 943-X, line 28. Adjustments to qualified Be sure to explain the reasons for this correction on
health plan expenses allocable to the employee retention line 41.

Instructions for Form 943-X (Rev. 2-2024) 17

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15c. Nonrefundable Portion of COBRA Premium Section 3509 rates are also not available for certain
Assistance Credit statutory employees.
COBRA premium assistance is available for periods of On lines 16–19, enter only corrections to wages
coverage beginning on or after April 1, 2021, through resulting from reclassifying certain workers as employees
periods of coverage beginning on or before September when section 3509 rates are used to calculate the taxes.
30, 2021. For more information, see Credit for COBRA
premium assistance payments is limited to periods of If the employer issued the required information returns,
coverage beginning on or after April 1, 2021, through use the section 3509 rates as follows.
periods of coverage beginning on or before September • For social security tax, use the employer rate of 6.2%
30, 2021 under Reminders, earlier. plus 20% of the employee rate of 6.2%, for a total rate of
7.44% of wages.
Premium payees that receive an election from an • For Medicare tax, use the employer rate of 1.45% plus
TIP assistance eligible individual are entitled to the 20% of the employee rate of 1.45%, for a total rate of
COBRA premium assistance credit for premiums 1.74% of wages.
not paid during the quarter in which the election is • For Additional Medicare Tax, 0.18% (20% of the
received. See Notice 2021-31 for more information. employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
If you’re correcting the nonrefundable portion of the • For federal income tax withholding, the rate is 1.5% of
COBRA premium assistance credit that you reported on wages.
Form 943, line 12e, enter the total corrected amount from
Worksheet 5, Step 2, line 2g, in column 1. In column 2, If the employer didn’t issue the required information
enter the amount you originally reported or as previously returns, use the section 3509 rates as follows.
corrected. In column 3, enter the difference between • For social security tax, use the employer rate of 6.2%
columns 1 and 2. plus 40% of the employee rate of 6.2%, for a total rate of
8.68% of wages.
Copy the amount in column 3 to column 4. However, to • For Medicare tax, use the employer rate of 1.45% plus
properly show the amount as a credit or balance due item, 40% of the employee rate of 1.45%, for a total rate of
enter a positive number in column 3 as a negative number 2.03% of wages.
in column 4 or a negative number in column 3 as a • For Additional Medicare Tax, 0.36% (40% of the
positive number in column 4. For an example of how to employee rate of 0.9%) of wages subject to Additional
report amounts in columns 1–4 for an employment tax Medicare Tax.
credit, see the instructions for line 14, earlier. • For federal income tax withholding, the rate is 3.0% of
Be sure to explain the reasons for this correction on wages.
line 41. Unlike some other lines on Form 943-X, enter in column
1 only the corrected wages for workers being reclassified,
15d. Number of Individuals Provided COBRA not the amount paid to all employees. Enter in column 2
Premium Assistance previously reported wages (if any) to reclassified
If you’re correcting the number of individuals provided employees. To get the amount for column 4, use the
COBRA premium assistance that you reported on Form applicable section 3509 rates. If you filed the required
943, line 12f, enter the total corrected amount in column 1. information returns for some employees but didn’t file
In column 2, enter the amount you originally reported or as them for other employees, be sure to use the applicable
previously corrected. In column 3, enter the difference rates for each employee when calculating the amounts in
between columns 1 and 2. column 4 and show your calculations on line 41. The tax
correction in column 4 will be a positive number if you
Be sure to explain the reasons for this correction on
increased the amount of wages you previously reported.
line 41.
See the instructions for line 40, later, for more information.
16–19. Special Additions to Wages for Federal
20. Subtotal
Income Tax, Social Security Taxes, Medicare
Combine the amounts on lines 6–19 of column 4 and
Taxes, and Additional Medicare Tax enter the total on line 20.
Section 3509 provides special rates for the employee
Example. You entered “-500.00” in column 4 of line 6,
share of social security tax, Medicare tax, Additional
“-100.00” in column 4 of line 9, and “1,400.00” in column 4
Medicare Tax, and federal income tax withholding when
of line 11. Combine these amounts and enter “800.00” in
workers are reclassified as employees in certain
column 4 of line 20.
circumstances. The applicable rate depends on whether
you filed required information returns. An employer can’t
recover any tax paid under this provision from the Line 6 (column 4) -500.00
employees. The full employer share of social security and Line 9 (column 4) -100.00
Medicare taxes is due for all reclassifications. Line 11 (column 4) + 1,400.00
Line 20 (column 4) 800.00
Note. Section 3509 rates aren’t available if you
intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income
tax but didn’t withhold social security and Medicare taxes.

18 Instructions for Form 943-X (Rev. 2-2024)

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21. Deferred Amount of the Employer Share of more information about the deferral of employment tax
Social Security Tax deposits, go to IRS.gov/ETD and see the Instructions for
Form 943, available at IRS.gov/Form943.
Use Form 943-X, line 21, if you need to correct the
deferred amount of the employer share of social security Be sure to explain the reasons for any correction on
tax that you reported on your 2020 Form 943, line 14b. line 41.
Enter the total corrected amount in column 1. In column 2,
enter the amount you originally reported or as previously 22. Deferred Amount of the Employee Share of
corrected by you or the IRS. In column 3, enter the Social Security Tax
difference between columns 1 and 2. Use Form 943-X, line 22, if you need to correct the
Copy the amount in column 3 to column 4. However, deferred amount of the employee share of social security
because an increase to the deferred amount of the tax that you reported on your 2020 Form 943, line 14c.
employer share of social security tax defers the payment Enter the total corrected amount in column 1. In column 2,
due, to properly show the amount as a deferral of enter the amount you originally reported or as previously
payment, enter a positive number in column 3 as a corrected by you or the IRS. In column 3, enter the
negative number in column 4. A decrease to the deferred difference between columns 1 and 2.
amount of the employer share of social security tax Copy the amount in column 3 to column 4. However,
decreases the payment you can defer and must be shown because an increase to the deferred amount of the
as a balance due item; therefore, to properly show the employee share of social security tax defers the payment
amount as a balance due item, enter a negative number in due, to properly show the amount as a deferral of
column 3 as a positive number in column 4. payment, enter a positive number in column 3 as a
If you're filing Form 943-X to increase the amount of negative number in column 4. A decrease to the deferred
social security wages paid on or after March 27, 2020, amount of the employee share of social security tax
and before January 1, 2021, so that there is an additional decreases the payment you can defer and must be shown
amount of social security tax that hasn't yet been paid, as a balance due item; therefore, to properly show the
and hasn't yet been deferred, then you may use Form amount as a balance due item, enter a negative number in
943-X to increase the amount of the deferred employer column 3 as a positive number in column 4.
share of social security tax originally reported on Form You may only correct the amount of the deferred
943, line 14b. If you're filing Form 943-X to decrease the employee share of social security tax if the amount
amount of social security wages paid on or after March originally reported on Form 943, line 14c, isn't the amount
27, 2020, and before January 1, 2021, so that there is a you actually deferred (for example, you incorrectly
decrease in the amount of social security tax that is reported the amount that you actually deferred). If you
eligible for deferral, then you must use Form 943-X to already paid the correct amount of the employee's share
decrease the amount of the deferred employer share of of social security tax, you may not subsequently defer the
social security tax originally reported on Form 943, payment by filing Form 943-X.
line 14b, if the decrease in wages causes the amount you
originally deferred to exceed the amount that is now The deferred amount of the employee share of social
eligible for deferral. Otherwise, you may only correct the security tax was only available for social security wages of
amount of the deferred employer share of social security less than $4,000 paid to an employee in any biweekly pay
tax if the amount originally reported on Form 943, line 14b, period (or the equivalent threshold amount for other pay
isn't the amount you actually deferred (for example, you periods) paid on a pay date during the period beginning
incorrectly reported the amount that you actually on September 1, 2020, and ending on December 31,
deferred). If you already paid the correct amount of the 2020. The due date for withholding and payment of the
employer share of social security tax during the payroll tax deferred employee share of social security tax was
deferral period, you may not subsequently defer the postponed until the period beginning on January 1, 2021,
payment by filing Form 943-X. See IRS.gov/ETD for more and ending on December 31, 2021. The employer was
information about the interaction of credits and the deferral liable to pay the deferred employee share of social
of employment tax deposits and payments. security tax to the IRS and was required to do so before
January 1, 2022, to avoid interest, penalties, and additions
The deferred amount of the employer share of social
to tax on those amounts. Because January 1, 2022, was a
security tax was only available for deposits and payments
nonbusiness day, payments made on January 3, 2022,
due on or after March 27, 2020, and before January 1,
were considered timely. For more information about the
2021, as well as deposits and payments due after January
deferral of the employee share of social security tax, see
1, 2021, that were required for wages paid during the
Notice 2020-65, 2020-38 I.R.B. 567, available at
applicable period. One-half of the deferred amount of the
IRS.gov/irb/2020-38_IRB#NOT-2020-65; and Notice
employer share of social security tax was due by
2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/
December 31, 2021, and the remainder was due by
2021-06_IRB#NOT-2021-11.
December 31, 2022. Because both December 31, 2021,
and December 31, 2022, were nonbusiness days, Be sure to explain the reasons for any correction on
payments made on the next business day were line 41.
considered timely. Any payments or deposits you made
before December 31, 2021, were first applied against your
payment due on December 31, 2021, and then applied
against your payment due on December 31, 2022. For

Instructions for Form 943-X (Rev. 2-2024) 19

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23. Refundable Portion of Credit for Qualified employee retention credit for qualified wages paid after
Sick and Family Leave Wages for Leave Taken March 12, 2020, and before January 1, 2021, see Notice
After March 31, 2020, and Before April 1, 2021 2021-20. See Notice 2021-23 for more information about
the employee retention credit for qualified wages paid
If you're correcting the refundable portion of the credit for after December 31, 2020, and before July 1, 2021. Also
qualified sick and family leave wages for leave taken after see section IV of Notice 2021-49, and Rev. Proc. 2021-33.
March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 14d, enter the total corrected Copy the amount in column 3 to column 4. However, to
amount from Worksheet 1, Step 2, line 2k, in column 1. In properly show the amount as a credit or balance due item,
column 2, enter the amount you originally reported or as enter a positive number in column 3 as a negative number
previously corrected. In column 3, enter the difference in column 4 or a negative number in column 3 as a
between columns 1 and 2. For more information about the positive number in column 4. For an example of how to
credit for qualified sick and family leave wages, go to report amounts in columns 1–4 for an employment tax
IRS.gov/PLC. credit, see the instructions for line 14, earlier.
Copy the amount in column 3 to column 4. However, to
Be sure to explain the reasons for this correction on
properly show the amount as a credit or balance due item,
line 41.
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to Instructions for Qualified Wages Paid After June
report amounts in columns 1–4 for an employment tax 30, 2021, and Before January 1, 2022
credit, see the instructions for line 14, earlier.
If you're correcting the refundable portion of the employee
For corrections to 2020 Form 943, line 14d, the credit retention credit that you reported on Form 943, line 14e,
for qualified sick and family leave wages is only available for qualified wages paid after June 30, 2021, and before
for wages paid with respect to leave taken after March 31, January 1, 2022, enter the total corrected amount from
2020, and before January 1, 2021. For corrections to Worksheet 4, Step 2, line 2i, in column 1. In column 2,
2021, 2022, or 2023 Form 943, line 14d, the credit for enter the amount you originally reported or as previously
qualified sick and family leave wages is only available for corrected. In column 3, enter the difference between
wages paid in 2021, 2022, or 2023 with respect to any columns 1 and 2. For more information about the
leave taken after March 31, 2020, and before April 1, employee retention credit for qualified wages paid after
2021. If you're correcting a year before 2020, don't enter June 30, 2021, and before January 1, 2022, see Notice
any amount on line 23. 2021-49 and Rev. Proc. 2021-33. See Notice 2021-65 for
modifications to Notice 2021-49.
Be sure to explain the reasons for this correction on
line 41. Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
24a. Refundable Portion of Employee Retention
enter a positive number in column 3 as a negative number
Credit in column 4 or a negative number in column 3 as a
Use line 24a only for corrections to a 2020 or 2021 Form positive number in column 4. For an example of how to
943. report amounts in columns 1–4 for an employment tax
For corrections to a 2020 Form 943, the employee credit, see the instructions for line 14, earlier.
TIP retention credit is only available for qualified
wages paid after March 12, 2020, and before Be sure to explain the reasons for this correction on
January 1, 2021. For corrections to a 2021 Form 943, the line 41.

employee retention credit is only available for qualified 24b. Refundable Portion of Credit for Qualified
wages paid after December 31, 2020, and before October
1, 2021, unless the employer was a recovery startup Sick and Family Leave Wages for Leave Taken
business. An employer that was a recovery startup After March 31, 2021, and Before October 1,
business could also claim the employee retention credit 2021
for wages paid after September 30, 2021, and before If you’re correcting the refundable portion of the credit for
January 1, 2022. qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that you
reported on Form 943, line 14f, enter the total corrected
Instructions for Qualified Wages Paid After March
amount from Worksheet 3, Step 2, line 2s, in column 1. In
12, 2020, and Before July 1, 2021 column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
If you're correcting the refundable portion of the employee between columns 1 and 2. For more information about the
retention credit that you reported on Form 943, line 14e, credit for qualified sick and family leave wages, go to
for qualified wages paid after March 12, 2020, and before IRS.gov/PLC.
July 1, 2021, enter the total corrected amount from
Worksheet 2, Step 2, line 2i, in column 1. In column 2, Copy the amount in column 3 to column 4. However, to
enter the amount you originally reported or as previously properly show the amount as a credit or balance due item,
corrected. In column 3, enter the difference between enter a positive number in column 3 as a negative number
columns 1 and 2. For more information about the in column 4 or a negative number in column 3 as a

20 Instructions for Form 943-X (Rev. 2-2024)

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positive number in column 4. For an example of how to 25. Total
report amounts in columns 1–4 for an employment tax Combine the amounts from column 4 on lines 20–24c and
credit, see the instructions for line 14, earlier. enter the result on line 25.
For corrections to 2021, 2022, or 2023 Form 943, Your credit. If the amount entered on line 25 is less than
line 14f, the credit for qualified sick and family leave wages zero, for example, “-115.00,” you have a credit because
is only available for wages paid in 2021, 2022, or 2023 you overreported your federal employment taxes.
with respect to any leave taken after March 31, 2021, and • If you checked the box on line 1, include this amount on
before October 1, 2021. If you're correcting a year before the "Total deposits" line of Form 943 for the year during
2021, don't enter any amount on line 24b. which you filed Form 943-X. Don’t make any changes to
your record of federal tax liability reported on Form 943,
Be sure to explain the reasons for this correction on line 17, or Form 943-A, unless you were assessed an FTD
line 41. penalty. For more information, see the Form 943-A
instructions.
24c. Refundable Portion of COBRA Premium • If you checked the box on line 2, you’re filing a claim for
Assistance Credit refund or abatement of the amount shown.
COBRA premium assistance is available for periods of If your credit is less than $1, we will send a refund or
coverage beginning on or after April 1, 2021, through apply it to your next return only if you ask us in writing to
periods of coverage beginning on or before September do so.
30, 2021. For more information, see Credit for COBRA
premium assistance payments is limited to periods of Amount you owe. If the amount on line 25 is a positive
coverage beginning on or after April 1, 2021, through number, you must pay the amount you owe by the time
periods of coverage beginning on or before September you file Form 943-X. You may not use any credit that you
30, 2021 under Reminders, earlier. show on another Form 943-X to pay the amount you owe,
even if you filed for the amount you owe and the credit at
If you’re correcting the refundable portion of the the same time.
COBRA premium assistance credit that you reported on If you owe tax and are filing a timely Form 943-X, don’t
Form 943, line 14g, enter the total corrected amount from file an amended Form 943-A unless you were assessed
Worksheet 5, Step 2, line 2h, in column 1. In column 2, an FTD penalty caused by an incorrect, incomplete, or
enter the amount you originally reported or as previously missing Form 943-A. Don’t include the tax increase
corrected. In column 3, enter the difference between reported on Form 943-X on any amended Form 943-A you
columns 1 and 2. file.
Copy the amount in column 3 to column 4. However, to If you owe tax and are filing a late Form 943-X, that is,
properly show the amount as a credit or balance due item, after the due date of Form 943 for the year in which you
enter a positive number in column 3 as a negative number discovered the error, you must file an amended Form
in column 4 or a negative number in column 3 as a 943-A with the Form 943-X. Otherwise, the IRS may
positive number in column 4. For an example of how to assess an “averaged” FTD penalty. The total tax reported
report amounts in columns 1–4 for an employment tax on Form 943-A, line M, must match the corrected tax
credit, see the instructions for line 14, earlier. (Form 943, line 13, combined with any correction reported
on Form 943-X, line 20) for the year, less any previous
Be sure to explain the reasons for this correction on abatements and interest-free tax assessments.
line 41. Payment methods. You may pay the amount you owe on
line 25 electronically using the Electronic Federal Tax
Corrections to Form 943, Line 14g (For 2020) or Payment System (EFTPS), by credit card or debit card, or
Line 14i (For 2021) by a check or money order.
Form 943-X doesn't include a line to correct amounts • The preferred method of payment is EFTPS. For more
reported on Form 943, line 14g (14i), for the total information, go to EFTPS.gov, or call 800-555-4477
advances received from filing Form(s) 7200 for the year. If (800-244-4829 (Spanish) or 303-967-5916 if you're
a discrepancy exists between the amount reported on outside the United States (toll call)). To contact EFTPS
Form 943 and the amount of advance payments issued, using Telecommunications Relay Services (TRS) for
the IRS will generally correct the amount reported on Form people who are deaf, hard of hearing, or have a speech
943, line 14g (14i), to match the amount of advance disability, dial 711 and then provide the TRS assistant the
payments issued. However, aggregate filers may need to 800-555-4477 number above or 800-733-4829. Additional
correct the amount reported on Form 943, line 14g (14i), information about EFTPS is also available in Pub. 966.
to reflect the correct advance payments received by their • To pay by credit or debit card, go to IRS.gov/
clients or customers. If you're an aggregate filer that PayByCard. Your payment will be processed by a payment
needs to correct the amount reported on Form 943, processor who will charge a processing fee.
line 14g (14i), include any increase or decrease to the • If you pay by check or money order, make it payable to
amount in the "Total" reported on Form 943-X, line 25; “United States Treasury.” On your check or money order,
write "Correction to line 14g (14i)" on the dotted line to the be sure to write your EIN, “Form 943-X,” and the year
left of the entry box on line 25; explain your correction on corrected. You don’t have to pay if the amount you owe is
line 41; and attach Schedule R (Form 943) to Form 943-X less than $1.
to show corrections for your clients or customers.

Instructions for Form 943-X (Rev. 2-2024) 21

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Lines 26–38 If you're correcting the qualified health plan expenses
For lines 26–38, you’ll only enter amounts in columns 1, 2, allocable to wages reported on Form 943, line 20, that you
and 3. These lines don't have an entry space for column 4 reported on Form 943, line 21, enter the total corrected
because these adjustments don't directly result in an amount for all employees in column 1. In column 2, enter
increase or decrease to your tax. The amounts entered on the amount you originally reported or as previously
lines 26–36 are amounts that you use on Worksheets 1–5, corrected. In column 3, enter the difference between
as applicable, to figure your credits. If you reported an columns 1 and 2. Enter the corrected amount from column
incorrect amount on lines 18–29 on your original Form 1 on Worksheet 2, Step 2, line 2b, for qualified health plan
943, then you’ll use lines 26–38 of Form 943-X to report expenses allocable to qualified wages paid after March
the correction. Use Worksheets 1–5, as applicable, to 12, 2020, and before July 1, 2021. Enter the corrected
refigure your credits based on the corrected amounts amount from column 1 on Worksheet 4, Step 2, line 2b, for
reported in column 1. Be sure to explain the reasons for qualified health plan expenses allocable to qualified
your corrections to lines 26–38 on line 41. wages paid after June 30, 2021, and before January 1,
2022.
26. Qualified Health Plan Expenses Allocable to
30. Credit From Form 5884-C, Line 11, for the
Qualified Sick Leave Wages for Leave Taken
Year
After March 31, 2020, and Before April 1, 2021
Use line 30 only for corrections to a 2020 Form 943.
If you're correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after If you're correcting the credit from Form 5884-C,
March 31, 2020, and before April 1, 2021, that you line 11, for the year, that you reported on 2020 Form 943,
reported on Form 943, line 18, enter the total corrected line 22, enter the total corrected amount in column 1. In
amount for all employees in column 1. In column 2, enter column 2, enter the amount you originally reported or as
the amount you originally reported or as previously previously corrected. In column 3, enter the difference
corrected. In column 3, enter the difference between between columns 1 and 2. Enter the corrected amount
columns 1 and 2. Enter the corrected amount from column from column 1 on Worksheet 1, Step 1, line 1g. Entering
1 on Worksheet 1, Step 2, line 2b. an amount here is strictly for purposes of figuring the
credit for qualified sick and family wages for leave taken
27. Qualified Health Plan Expenses Allocable to after March 31, 2020, and before April 1, 2021, on
Qualified Family Leave Wages for Leave Taken Worksheet 1. For purposes of figuring the employee
After March 31, 2020, and Before April 1, 2021 retention credit for qualified wages paid after March 12,
2020, and before July 1, 2021, enter the corrected amount
If you're correcting the qualified health plan expenses
from column 1 on Worksheet 2, Step 1, line 1h, unless you
allocable to qualified family leave wages for leave taken
also completed Worksheet 1 and you're bringing the
after March 31, 2020, and before April 1, 2021, that you
amount from Worksheet 1, Step 1, line 1j, forward to
reported on Form 943, line 19, enter the total corrected
Worksheet 2, Step 1, line 1a. Reporting a correction on
amount for all employees in column 1. In column 2, enter
this line doesn't correct the credit claimed on Form
the amount you originally reported or as previously
5884-C.
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column 31. Qualified Sick Leave Wages for Leave Taken
1 on Worksheet 1, Step 2, line 2f.
After March 31, 2021, and Before October 1,
28. Qualified Wages for the Employee Retention 2021
Credit If you’re correcting the qualified sick leave wages for leave
Use line 28 only for corrections to a 2020 or 2021 Form taken after March 31, 2021, and before October 1, 2021,
943. that you reported on Form 943, line 22, enter the total
corrected amount in column 1. In column 2, enter the
If you're correcting the qualified wages for the amount you originally reported or as previously corrected.
employee retention credit that you reported on Form 943, In column 3, enter the difference between columns 1 and
line 20, enter the total corrected amount for all employees 2. Enter the corrected amount from column 1 on
in column 1. In column 2, enter the amount you originally Worksheet 3, Step 2, line 2a.
reported or as previously corrected. In column 3, enter the
Be sure to explain the reasons for this correction on
difference between columns 1 and 2. Enter the corrected
line 41.
amount from column 1 on Worksheet 2, Step 2, line 2a, for
qualified wages paid after March 12, 2020, and before 32. Qualified Health Plan Expenses Allocable to
July 1, 2021. Enter the corrected amount from column 1
Qualified Sick Leave Wages for Leave Taken
on Worksheet 4, Step 2, line 2a, for qualified wages paid
after June 30, 2021, and before January 1, 2022. After March 31, 2021, and Before October 1,
2021
29. Qualified Health Plan Expenses for the If you’re correcting the qualified health plan expenses
Employee Retention Credit allocable to qualified sick leave wages for leave taken after
Use line 29 only for corrections to a 2020 or 2021 Form March 31, 2021, and before October 1, 2021, that you
943. reported on Form 943, line 23, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously

22 Instructions for Form 943-X (Rev. 2-2024)

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corrected. In column 3, enter the difference between enter the total corrected amount for all employees in
columns 1 and 2. Enter the corrected amount from column column 1. In column 2, enter the amount you originally
1 on Worksheet 3, Step 2, line 2b. reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
Be sure to explain the reasons for this correction on
amount from column 1 on Worksheet 3, Step 2, line 2i.
line 41.
Be sure to explain the reasons for this correction on
33. Amounts Under Certain Collectively line 41.
Bargained Agreements Allocable to Qualified Recovery startup businesses are limited to a
Sick Leave Wages for Leave Taken After March ! maximum employee retention credit of $50,000
31, 2021, and Before October 1, 2021 CAUTION per quarter. Don’t enter more than $50,000 per
If you’re correcting the amounts under certain collectively quarter in total on lines 15a and 24a.
bargained agreements allocable to qualified sick leave
wages for leave taken after March 31, 2021, and before 37. If You’re Eligible for the Employee Retention
October 1, 2021, that you reported on Form 943, line 24, Credit in the Third Quarter of 2021 Solely
enter the total corrected amount for all employees in
Because Your Business Is a Recovery Startup
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the Business . . .
difference between columns 1 and 2. Enter the corrected Whether you complete line 37 to tell us if you're eligible for
amount from column 1 on Worksheet 3, Step 2, line 2c. the employee retention credit in the third quarter of 2021
solely because your business is a recovery startup
Be sure to explain the reasons for this correction on business depends on its applicability and whether you
line 41. originally reported an amount on your 2021 Form 943,
34. Qualified Family Leave Wages for Leave line 28.
• If you reported the total of any amounts included on
Taken After March 31, 2021, and Before October lines 12c and 14e on line 28 for the third quarter on your
1, 2021 originally filed 2021 Form 943 but that is no longer
If you’re correcting the qualified family leave wages for accurate, explain in detail on line 41 why you no longer
leave taken after March 31, 2021, and before October 1, think that you’re a recovery startup business and the
2021, that you reported on Form 943, line 25, enter the reasons that you still qualify for the employee retention
total corrected amount in column 1. In column 2, enter the credit.
amount you originally reported or as previously corrected. • If you didn’t report the total of any amounts included on
In column 3, enter the difference between columns 1 and lines 12c and 14e on line 28 for the third quarter on your
2. Enter the corrected amount from column 1 on originally filed 2021 Form 943 and this still doesn’t apply,
Worksheet 3, Step 2, line 2g. don’t complete line 37.
Be sure to explain the reasons for this correction on • If you didn’t report the total of any amounts included on
lines 12c and 14e for the third quarter on your originally
line 41.
filed 2021 Form 943 but you’re now claiming the employee
35. Qualified Health Plan Expenses Allocable to retention credit as a recovery startup business, complete
Qualified Family Leave Wages for Leave Taken line 37 with the total of the corrected amounts included on
Form 943-X, lines 15a and 24a.
After March 31, 2021, and Before October 1,
2021 Recovery startup business. For the third quarter of
2021, a recovery startup business is an employer that:
If you’re correcting the qualified health plan expenses
• Began carrying on a trade or business after February
allocable to qualified family leave wages for leave taken
15, 2020;
after March 31, 2021, and before October 1, 2021, that
• Had average annual gross receipts of $1 million or less
you reported on Form 943, line 26, enter the total
for the 3 tax years ending with the tax year before the
corrected amount for all employees in column 1. In column
calendar quarter in which the employee retention credit is
2, enter the amount you originally reported or as
claimed; and
previously corrected. In column 3, enter the difference
• Isn't otherwise eligible for the employee retention credit
between columns 1 and 2. Enter the corrected amount
because business operations aren't fully or partially
from column 1 on Worksheet 3, Step 2, line 2h.
suspended due to a governmental order or because gross
Be sure to explain the reasons for this correction on receipts (within the meaning of section 448(c) or, if you're
line 41. a tax-exempt organization, section 6033) aren't less than
80% of the gross receipts for the same calendar quarter in
36. Amounts Under Certain Collectively calendar year 2019.
Bargained Agreements Allocable to Qualified
Family Leave Wages for Leave Taken After 38. If You’re Eligible for the Employee Retention
March 31, 2021, and Before October 1, 2021 Credit in the Fourth Quarter of 2021 Solely
If you’re correcting the amounts under certain collectively Because Your Business Is a Recovery Startup
bargained agreements allocable to qualified family leave Business . . .
wages for leave taken after March 31, 2021, and before For the fourth quarter of 2021, only a recovery startup
October 1, 2021, that you reported on Form 943, line 27, business may claim the employee retention credit.

Instructions for Form 943-X (Rev. 2-2024) 23

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Whether you complete line 38 to tell us if you're eligible for On each Form 943 for which you’re entitled to use
the employee retention credit in the fourth quarter of 2021 section 3509 rates, complete the following steps.
solely because your business is a recovery startup • Write “Misclassified Employees” in bold letters
business depends on its applicability and whether you across the top margin of page 1.
originally reported an amount on your 2021 Form 943, • Enter a zero on line 13.
line 29. • Complete the signature area.
• If you reported the total of any amounts included on • Attach a completed Form 943-X (see instructions next).
lines 12c and 14e on line 29 for the fourth quarter on your On each attached Form 943-X, complete the following
originally filed 2021 Form 943 but that is no longer steps.
accurate, explain in detail on line 41 why you no longer • Complete the top of Form 943-X, including the date you
think that you're a recovery startup business and the discovered the error.
reasons that you still qualify for the employee retention • Enter the wage amounts on lines 16–19, column 1.
credit. • Enter zeros on lines 16–19, column 2.
• If you didn’t report the total of any amounts included on • Complete columns 3 and 4 as instructed in Part 3.
lines 12c and 14e on line 29 for the fourth quarter on your • Provide a detailed statement on line 41.
originally filed 2021 Form 943 and this still doesn’t apply, • Complete the signature area.
don’t complete line 38.
• If you didn’t report the total of any amounts included on If you can’t use section 3509 rates (for example,
lines 12c and 14e for the fourth quarter on your originally ! because the workers you treated as
filed 2021 Form 943 but you’re now claiming the employee CAUTION nonemployees were certain statutory employees),
retention credit as a recovery startup business, complete file a Form 943 for each delinquent year. Write
line 38 with the total of the corrected amounts included on “Misclassified Employees” in bold letters across the top
Form 943-X, lines 15a and 24a. margin of page 1 of each Form 943. Complete Form 943
using the Instructions for Form 943. Attach a Form 943-X
For the fourth quarter of 2021, a recovery startup to each Form 943. Complete the top of Form 943-X,
business is an employer that began carrying on a trade or including the date you discovered the error, and provide a
business after February 15, 2020, and had average detailed explanation on line 41.
annual gross receipts of $1 million or less for the 3 tax
years ending with the tax year before the calendar quarter 41. Explain Your Corrections
in which the employee retention credit is claimed. Treasury regulations require you to explain in detail the
Part 4: Explain Your Corrections for grounds and facts relied upon to support each correction.
On line 41, describe in detail each correction you entered
the Calendar Year You’re Correcting in column 4 on lines 6–19 and lines 21–24c. Also use
line 41 to describe in detail corrections made on lines 26–
39. Corrections of Both Underreported and 38. If you need more space, attach additional sheets, but
Overreported Amounts be sure to write your name, EIN, “Form 943-X,” and the
Check the box on line 39 if any corrections you entered on calendar year you’re correcting on the top of each sheet.
lines 6–19, lines 21–24c, or lines 26–38, column 3, reflect
You must describe the events that caused the
both underreported and overreported amounts.
underreported or overreported amounts. Explanations
Example. If you had an increase to social security such as “social security and Medicare wages were
wages of $15,000 for Nathan Black and a decrease to overstated,” “administrative/payroll errors were
social security wages of $5,000 for Leah Green, you would discovered,” or “taxes were not withheld” are insufficient
enter $10,000 on line 6, column 3. That $10,000 and may delay processing your Form 943-X because the
represents the net change from offsetting corrections. IRS may need to ask for a more complete explanation.
On line 41, you must explain the reasons for both the
$15,000 increase and the $5,000 decrease. Provide the following information in your explanation for
each correction.
40. Did You Reclassify Any Workers? • Form 943-X line number(s) affected.
Check the box on line 40 if you reclassified any workers to • Date you discovered the error.
be independent contractors or nonemployees. Also check • Amount of the error.
this box if the IRS or you determined that workers you • Cause of the error.
treated as independent contractors or nonemployees You may report the information in paragraph form. The
should be classified as employees. On line 41, give us a following paragraph is an example.
detailed reason why any worker was reclassified and, if
you used section 3509 rates on lines 16–19 for any worker “The $1,000 difference shown in column 3 of lines 6
reclassified as an employee, explain why section 3509 and 9 was discovered on May 15, 2024, during an internal
rates apply and what rates you used. payroll audit. We discovered that we included $1,000 of
wages for one of the employees twice. This correction
Return not filed because you didn’t treat any workers
removes the reported wages that were never paid.”
as employees. If you didn’t previously file Form 943
because you mistakenly treated workers as independent For corrections shown on lines 16–19, explain why the
contractors or as nonemployees, file a Form 943 for each correction was necessary and attach any notice you
delinquent year. received from the IRS.

24 Instructions for Form 943-X (Rev. 2-2024)

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Part 5: Sign Here For details and required documentation, see Rev. Proc.
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
You must complete all five pages of Form 943-X and sign 2005-28_IRB#RP-2005-39.
it on page 5. If you don’t sign, processing of Form 943-X
will be delayed. Paid Preparer Use Only
A paid preparer must sign Form 943-X and provide the
Who must sign the Form 943-X? The following persons
information in the Paid Preparer Use Only section of Part 5
are authorized to sign the return for each type of business
if the preparer was paid to prepare Form 943-X and isn’t
entity.
an employee of the filing entity. Paid preparers must sign
• Sole proprietorship—The individual who owns the
paper returns with a manual signature. The preparer must
business.
give you a copy of the return in addition to the copy to be
• Corporation (including a limited liability company
filed with the IRS.
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign. If you’re a paid preparer, enter your Preparer Tax
• Partnership (including an LLC treated as a Identification Number (PTIN) in the space provided.
partnership) or unincorporated organization—A Include your complete address. If you work for a firm,
responsible and duly authorized partner, member, or enter the firm's name and the EIN of the firm. You can
officer having knowledge of its affairs. apply for a PTIN online or by filing Form W-12. For more
• Single-member LLC treated as a disregarded entity information about applying for a PTIN online, go to
for federal income tax purposes—The owner of the IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
LLC or a principal officer duly authorized to sign. of the tax preparation firm.
• Trust or estate—The fiduciary.
Generally, you’re not required to complete this section if
Form 943-X may also be signed by a duly authorized
you’re filing the return as a reporting agent and have a
agent of the taxpayer if a valid power of attorney has been
valid Form 8655 on file with the IRS. However, a reporting
filed.
agent must complete this section if the reporting agent
Alternative signature method. Corporate officers or offered legal advice, for example, advising the client on
duly authorized agents may sign Form 943-X by rubber determining whether its workers are employees or
stamp, mechanical device, or computer software program. independent contractors for federal tax purposes.

Instructions for Form 943-X (Rev. 2-2024) 25

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Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave 
Wages for Leave Taken After March 31, 2020, and Before April 1, 
2021                                                                                                                                           Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and 
before April 1, 2021, on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave 
wages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it 
for the first time on Form 943-X.
Step 1.        Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form 
               8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
        1a     Enter the amount of social security wages from Form 943, line 2, or, if corrected, 
               the amount from Form 943-X, line 6, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         1a       
        1b     Multiply line 1a by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1b       
        1c     If you're a third-party payer of sick pay that isn't an agent and you're claiming 
               credits for amounts paid to your employees, enter the employer share of social 
               security tax included on Form 943, line 10, or, if corrected, the amount of the 
               employer share of social security tax on sick pay that you included on Form 943-X, 
               line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . .                         1c       
        1d     Employer share of social security tax included on Form 943-X, line 17, 
               column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1d       
        1e     Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . . .                                                 1e              
        1f     Enter the amount from Form 8974, line 12 (including any amended Form 8974 
               attached to Form 943-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1f       
        1g     Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount 
               was also included on Form 943, line 22, or, if corrected, the amount from Form 
               943-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          1g       
        1h     Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . .                             1h       
        1i     Total nonrefundable credits already used against the employer share of 
               social security tax. Add lines 1f, 1g, and 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               1i  
        1j     Employer share of social security tax remaining. Subtract line 1i 
               from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1j  

Step 2.        Figure the sick and family leave credit
        2a     Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the 
               amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       2a       
        2a(i)  Qualified sick leave wages included on Form 943, line 4, or, if corrected, the 
               amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2a, 
               or Form 943-X, line 7, column 1, because the wages reported on that line were 
               limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2a(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, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . .                        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, or, if corrected, the 
               amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       2e       
        2e(i)  Qualified family leave wages included on Form 943, line 4, or, if corrected, the 
               amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2b, 
               or Form 943-X, line 8, column 1, because the wages reported on that line were 
               limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2e(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, or, if corrected, Form 943-X, line 27, column 1) . . . . . . . . . . . . . . . . . .                           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 1j or line 2i. Enter this amount on Form 943-X, line 14, 
               column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            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-X, line 23, column 1 . . . . . . . . . . . .                                           2k

26                                                                                               Instructions for Form 943-X (Rev. 2-2024)

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Worksheet 2. Adjusted Employee Retention Credit for Qualified 
Wages Paid After March 12, 2020, and Before January 1, 2021, for a 
2020 Form 943, or Qualified Wages Paid After December 31, 2020, 
and Before July 1, 2021, for a 2021 Form 943                                                                                                     Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before January 
1, 2021, on your original 2020 Form 943 or for qualified wages paid after December 31, 2020, and before July 1, 2021, on your original 
2021 Form 943 and you correct any amounts used to figure the employee retention credit. You’ll also use this worksheet to figure this credit 
if you're claiming it for the first time on Form 943-X.
Step 1.    Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form 
           8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
        1a If you completed Worksheet 1 to claim a credit for qualified sick and family leave 
           wages for leave taken after March 31, 2020, and before April 1, 2021, and you're 
           also claiming the employee retention credit, enter the amount from Worksheet 1, 
           Step 1, line 1j, and go to Step 2. Otherwise, complete lines 1b–1k below and then 
           go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1a                   
        1b Enter the amount of social security wages from Form 943, line 2a, or, if corrected, 
           the amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             1b  
        1c Multiply line 1b by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 1c  
        1d If you're a third-party payer of sick pay that isn't an agent and you're claiming credits 
           for amounts paid to your employees, enter the employer share of social security tax 
           included on Form 943, line 10, or, if corrected, the amount of the employer social 
           security tax on sick pay that you included on Form 943-X, line 12, column 1 (enter as 
           a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1d  
        1e Employer share of social security tax included on Form 943-X, line 17, 
           column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1e  
        1f Employer share of social security tax. Combine lines 1c, 1d, and 1e . . . . . . . . . .                                                1f                   
        1g Enter the amount from Form 943, line 12a, or, if corrected, the amount from Form 
           943-X, line 13, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . . . . .                             1g  
        1h Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount was 
           also included on Form 943, line 22, or, if corrected, the amount from Form 943-X, 
           line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1h  
        1i Enter the amount from Form 5884-D, line 12, for this year . . . . . . . . . . . . . . . . . . . . .                                1i  
        1j Total nonrefundable credits already used against the employer share of 
           social security tax. Add lines 1g, 1h, and 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              1j  
        1k Employer share of social security tax remaining. Subtract line 1j 
           from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1k  

Step 2.    Figure the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, 2021
           Caution: For qualified wages paid before January 1, 2021, the cumulative total for 
           2020 that can be claimed on lines 2a and 2b can't exceed $10,000 per employee. 
           For qualified wages paid after December 31, 2020, and before July 1, 2021, the total 
           amount included on lines 2a and 2b is limited to a maximum of $10,000 per 
           employee in each of the first quarter and the second quarter of 2021 ($20,000 in 
           total for purposes of this worksheet).
        2a Qualified wages (excluding qualified health plan expenses) for the employee 
           retention credit for qualified wages paid after March 12, 2020, and before January 1, 
           2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and 
           before July 1, 2021, for a 2021 Form 943 (these qualified wages are included in the 
           total reported on Form 943, line 20, or, if corrected, Form 943-X, line 28, column 
           1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
        2b Qualified health plan expenses allocable to qualified wages for the employee 
           retention credit for qualified wages paid after March 12, 2020, and before January 1, 
           2021, for a 2020 Form 943, or qualified wages paid after December 31, 2020, and 
           before July 1, 2021, for a 2021 Form 943 (these qualified health plan expenses are 
           included in the total reported on Form 943, line 21, or, if corrected, Form 943-X, 
           line 29, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2b  
        2c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            2c  
        2d Retention credit. If you're correcting your 2020 Form 943, multiply line 2c by 50% 
           (0.50). If you're correcting your 2021 Form 943, multiply line 2c by 70% 
           (0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2d  
        2e Enter the amount of the employer share of social security tax from Step 1, line 1a, or, 
           if applicable, Step 1, line 1k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2e  
        2f Enter the amount of the nonrefundable portion of the credit for qualified sick and 
           family leave wages for leave taken after March 31, 2020, and before April 1, 2021 
           (this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if 
           you're correcting that credit for the year or you may need to enter the credit claimed 
           on your original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               2f  
        2g Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              2g  
        2h Nonrefundable portion of employee retention credit. Enter the smaller of line 2d 
           or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . . . . . . . . .                                        2h
        2i Refundable portion of employee retention credit. Subtract line 2h from line 2d 
           and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . . .                                      2i

Instructions for Form 943-X (Rev. 2-2024)                                                                                                                             27

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Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave 
Wages for Leave Taken After March 31, 2021, and Before October 1, 
2021                                                                                                                                                    Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021, 
on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021, 
and before October 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.
Step 1.         Determine the corrected employer share of Medicare tax
        1a      Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from                                                
                Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1a
        1b      Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1b      
        1c      If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts 
                paid to your employees, enter the employer share of Medicare tax included on Form 943, line 10, 
                or, if corrected, the amount of the employer share of Medicare tax on sick pay that you included                                           
                on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . .                          1c
        1d      Employer share of Medicare tax included on Form 943-X, line 18, column 4  . . . . . . . . . . . . . .                              1d      
        1e      Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .                                     1e                 
        1f      For corrections to tax years beginning after December 31, 2022, only, enter the amount from                                        1f      
                Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . . .
        1g      Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .                                        1g                 
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, 
                reported on Form 943, line 22, or, if corrected, the amount from Form 943-X, line 31,                                                      
                column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2a
        2a(i)   Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form 
                943-X, line 31, column 1, that were not included as wages reported on Form 943, lines 2 and 4, 
                or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the qualified sick 
                leave wages were excluded from the definition of employment under sections 3121(b)(1)–                                                     
                (22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
        2a(ii)  Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2a(ii)  
        2a(iii) Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form 
                943-X, line 31, column 1, that were not included as wages reported on Form 943, line 2, or, if 
                corrected, the amount from Form 943-X, line 6, column 1, because the qualified sick leave wages                                            
                were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                2a(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, reported on Form 943, line 23, or, if corrected, the amount                                          
                from Form 943-X, line 32, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               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, reported on Form 943, line 24,                                           
                or, if corrected, the amount from Form 943-X, line 33, column 1 . . . . . . . . . . . . . . . . . . . . . . .                      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, 
                reported on Form 943, line 25, or, if corrected, the amount from Form 943-X, line 34,                                                      
                column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2g
        2g(i)   Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from 
                Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, lines 2 
                and 4, or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the 
                qualified family leave wages were excluded from the definition of employment under sections                                                
                3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2g(i)
        2g(ii)  Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2g(ii)  
        2g(iii) Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from 
                Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, line 2, or, 
                if corrected, the amount from Form 943-X, line 6, column 1, because the qualified family leave                                             
                wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    2g(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, reported on Form 943, line 26, or, if corrected, the                                           
                amount from Form 943-X, line 35, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  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, reported on Form 943,                                              
                line 27, or, if corrected, the amount from Form 943-X, line 36, column 1 . . . . . . . . . . . . . . . . .                         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 employee retention credit claimed under section 2301 of the CARES Act with respect 
                to qualified wages paid after March 31, 2021, and before July 1, 2021, that were also taken into                                           
                account for the credit for qualified sick and family leave wages . . . . . . . . . . . . . . . . . . . . . . .                     2n
        2o      Enter any credit claimed under section 41 for increasing research activities with respect to any                                           
                wages taken into account for the credit for qualified sick and family leave wages . . . . . . . . . . .                            2o
        2p      Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2p      
        2q      Credit for qualified sick and family leave wages after adjusting for other credits. Subtract                                                   
                line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               2q
        2r      Nonrefundable portion of credit for qualified sick and family leave wages for leave taken 
                after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q. 
                Enter this amount on Form 943-X, line 15b, column 1  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             2r
        2s      Refundable portion of credit for qualified sick and family leave wages for leave taken 
                after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this 
                amount on Form 943-X, line 24b, column 1     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       2s

28                                                                                                    Instructions for Form 943-X (Rev. 2-2024)

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Worksheet 4. Adjusted Employee Retention Credit for Qualified 
Wages Paid After June 30, 2021, and Before January 1, 2022                                                                               Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January 
1, 2022, on your original 2021 Form 943 and you correct any amounts used to figure the employee retention credit for qualified wages paid 
after June 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on 
Form 943-X.
Step 1.    Determine the corrected employer share of Medicare tax
        1a If you completed Worksheet 3 to claim a credit for qualified sick and family leave 
           wages for leave taken after March 31, 2021, and before October 1, 2021, and you're 
           also claiming the employee retention credit, enter the amount from Worksheet 3, 
           Step 1, line 1g, and go to Step 2. Otherwise, complete lines 1b–1f below and then 
           go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     1a                   
        1b Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the 
           amount from Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     1b  
        1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1c  
        1d If you're a third-party payer of sick pay that isn't an agent and you're claiming credits 
           for amounts paid to your employees, enter the employer share of Medicare tax 
           included on Form 943, line 10, or, if corrected, the amount of the employer share of 
           Medicare tax on sick pay that you included on Form 943-X, line 12, column 1 (enter 
           as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          1d  
        1e Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . .                                       1e  
        1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .                                         1f                   

Step 2.    Figure the employee retention credit for qualified wages paid after June 30, 2021, and before January 1, 2022
           Caution: You must be a recovery startup business to claim the employee retention 
           credit for qualified wages paid after September 30, 2021, and before January 1, 
           2022 (fourth quarter 2021). The total amount included on lines 2a and 2b is limited 
           to a maximum of $10,000 per employee in each of the third quarter and the fourth 
           quarter of 2021 ($20,000 in total for purposes of this worksheet).
        2a Qualified wages (excluding qualified health plan expenses) for the employee 
           retention credit for qualified wages paid after June 30, 2021, and before January 1, 
           2022 (these qualified wages are included in the total reported on Form 943, line 20, 
           or, if corrected, Form 943-X, line 28, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2a  
        2b Qualified health plan expenses allocable to qualified wages for the employee 
           retention credit for qualified wages paid after June 30, 2021, and before January 1, 
           2022 (these qualified health plan expenses are included in the total reported on 
           Form 943, line 21, or, if corrected, Form 943-X, line 29, column 1) . . . . . . . . . . . . .                              2b  
        2c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2c  
        2d Retention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee 
           retention credit solely because your business is a recovery startup business, don't 
           enter more than $50,000 for each of the third quarter and the fourth quarter of 2021 
           ($100,000 in total for the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2d  
        2e Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if 
           applicable, Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2e  
        2f Enter the amount of the nonrefundable portion of the credit for qualified sick and 
           family leave wages for leave taken after March 31, 2021, and before October 1, 
           2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions 
           if you're correcting that credit or you may need to enter the credit claimed on your 
           original Form 943) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2f  
        2g Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2g  
        2h Nonrefundable portion of employee retention credit. Enter the smaller of 
           line 2d or line 2g. Enter this amount on Form 943-X, line 15a, column 1 . . . . . . . . .                                      2h
        2i Refundable portion of employee retention credit. Subtract line 2h from line 2d 
           and enter this amount on Form 943-X, line 24a, column 1 . . . . . . . . . . . . . . . . . . . .                                2i

Instructions for Form 943-X (Rev. 2-2024)                                                                                                                     29

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Worksheet 5. Adjusted COBRA Premium Assistance Credit                                                                                        Keep for Your Records
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 943 and you correct any amounts used to figure the 
COBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 943-X.
Step 1.    Determine the corrected employer share of Medicare tax
        1a If you completed Worksheet 3 or Worksheet 4, and you're also claiming the COBRA premium 
           assistance credit, enter the amount listed on Worksheet 3, line 1g, or Worksheet 4, line 1a or 1f 
           (as applicable). Otherwise, complete lines 1b–1h below and then go to Step 2 . . . . . . . . . . .                                       1a             
        1b Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from 
           Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1b  
        1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1c  
        1d If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for 
           amounts paid to your employees, enter the employer share of Medicare tax included on Form 
           943, line 10, or, if corrected, the amount of the employer share of Medicare tax on sick pay that 
           you included on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . .                               1d  
        1e Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . .                             1e  
        1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .                                       1f             
        1g For corrections to tax years beginning after December 31, 2022, only, enter the amount from                                    1g  
           Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . .
        1h Employer share of Medicare tax remaining. Subtract line 1g from line 1f  . . . . . . . . . . . .                                         1h             
Step 2.    Figure the COBRA premium assistance credit
        2a Enter the COBRA premium assistance that you provided for periods of coverage beginning on 
           or after April 1, 2021, through periods of coverage beginning on or before September 30, 
           2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
        2b Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable, 
           Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2b  
        2c Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave 
           wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may 
           come from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit or 
           you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . . .                        2c  
        2d Enter the amount of the nonrefundable portion of the employee retention credit (this amount 
           may come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that credit 
           or you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . .                         2d  
        2e Other nonrefundable credits used against the employer share of Medicare tax. Add 
           lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2e  
        2f Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2f  
        2g Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of 
           line 2a or line 2f. Enter this amount on Form 943-X, line 15c, column 1 . . . . . . . . . . . . . . . .                                  2g
        2h Refundable portion of the COBRA premium assistance credit. Subtract line 2g from 
           line 2a and enter this amount on Form 943-X, line 24c, column 1 . . . . . . . . . . . . . . . . . . . .                                  2h

                                                                     unless the form displays a valid OMB control number. 
How Can You Get Forms, Instructions,                                 Books and records relating to a form or its instructions 
                                                                     must be retained as long as their contents may become 
and Publications From the IRS?                                       material in the administration of any Internal Revenue law.
        You can view, download, or print most of the 
        forms, instructions, and publications you may                   The time needed to complete and file Form 943-X will 
        need at IRS.gov/Forms. Otherwise, you can go to              vary depending on individual circumstances. The 
IRS.gov/OrderForms to place an order and have them                   estimated average time is:
mailed to you. The IRS will process your order for forms 
and publications as soon as possible. Don't resubmit                 Recordkeeping. . . . . . . . . . . . . . . . . . . . . . .                        23 hr., 40 min.
requests you've already sent us. You can get forms and               Learning about the law or the form. . . . . . . . . .                             52 min.
publications faster online.                                          Preparing and sending the form to the IRS                                . . . .  2 hr., 29 min.

Paperwork Reduction Act Notice. We ask for the 
information on Form 943-X to carry out the Internal                     If you have comments concerning the accuracy of 
Revenue laws of the United States. We need it to figure              these time estimates or suggestions for making Form 
and collect the right amount of tax. Subtitle C,                     943-X simpler, we would be happy to hear from you. You 
Employment Taxes, of the Internal Revenue Code                       can send us comments from IRS.gov/FormComments. Or 
imposes employment taxes, including federal income tax               you can send your comments to: Internal Revenue 
withholding, on wages. This form is used to determine the            Service, Tax Forms and Publications Division, 1111 
amount of taxes you owe. Section 6011 requires you to                Constitution Ave. NW, IR-6526, Washington, DC 20224. 
provide the requested information if the tax applies to you.         Don’t send Form 943-X to this address. Instead, see 
You’re not required to provide the information requested             Where Should You File Form 943-X, earlier.
on a form that is subject to the Paperwork Reduction Act 

30                                                                                                       Instructions for Form 943-X (Rev. 2-2024)

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