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

(Rev. February 2023)
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or 
Claim for Refund

Section references are to the Internal Revenue Code unless                    don't repeat all of the information included in the Instructions 
otherwise noted.                                                              for Form 943. For example, these instructions don't discuss 
                                                                              who is eligible to claim the credit for qualified sick and family 
Contents                                                               Page
                                                                              leave wages, the employee retention credit, or the COBRA 
Future Developments      . . . . . . . . . . . . . . . . . . . . . . . .   1  premium assistance credit. The current Instructions for Form 
What's New   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  943 are available at IRS.gov/Form943. If you need a prior 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2  revision of the Instructions for Form 943, select the link for 
General Instructions: Understanding Form 943-X                   . . . .   3  “All Revisions for Form 943” under “Other Items You May 
What Is the Purpose of Form 943-X?                   . . . . . . . . . .   3  Find Useful.”
Where Can You Get Help?                . . . . . . . . . . . . . . . . .   4
                                                                              What's New
When Should You File Form 943-X?                     . . . . . . . . . .   4
Is There a Deadline for Filing Form 943-X? . . . . . .                     5  The COVID-19 related credit for qualified sick and fami-
Where Should You File Form 943-X? . . . . . . . . . .                      5  ly leave wages is limited to leave taken after March 31, 
                                                                              2020, and before October 1, 2021.   The credit for qualified 
How Should You Complete Form 943-X? . . . . . . .                          6  sick and family leave wages, as enacted under the Families 
Overview of the Process            . . . . . . . . . . . . . . . . . . .   7  First Coronavirus Response Act (FFCRA) and amended and 
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . .   7  extended by the COVID-related Tax Relief Act of 2020, is for 
Part 1: Select ONLY One Process                  . . . . . . . . . . . .   7  leave taken after March 31, 2020, and before April 1, 2021, 
Part 2: Complete the Certifications . . . . . . . . . . . .                8  and the credit for qualified sick and family leave wages under 
                                                                              sections 3131, 3132, and 3133 of the Internal Revenue 
Part 3: Enter the Corrections for the Calendar                                Code, as enacted under the American Rescue Plan Act of 
    Year You’re Correcting           . . . . . . . . . . . . . . . . . .   9  2021 (the ARP), is for leave taken after March 31, 2021, and 
Part 4: Explain Your Corrections for the                                      before October 1, 2021. For more information about the 
    Calendar Year You’re Correcting . . . . . . . . . .                    22 credit for qualified sick and family leave wages, go to 
Part 5: Sign Here        . . . . . . . . . . . . . . . . . . . . . . .     23 IRS.gov/PLC.
Worksheet 1. Adjusted Credit for Qualified Sick                               Corrections to amounts reported on Form 943, lines 2a, 
and Family Leave Wages for Leave Taken                                        2b, 12b, 14d, 18, and 19, for the credit for qualified sick and 
After March 31, 2020, and Before April 1,                                     family leave wages for leave taken after March 31, 2020, and 
2021     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   24 before April 1, 2021, are reported on Form 943-X, lines 7, 8, 
Worksheet 2. Adjusted Employee Retention Credit                               14, 23, 26, and 27, respectively.
for Qualified Wages Paid After March 12, 2020,                                Corrections to amounts reported on Form 943, lines 12d, 
and Before January 1, 2021, for a 2020 Form                                   14f, 22, 23, 24, 25, 26, and 27, for the credit for qualified sick 
943, or Qualified Wages Paid After December                                   and family leave wages for leave taken after March 31, 2021, 
31, 2020, and Before July 1, 2021, for a 2021                                 and before October 1, 2021, are reported on Form 943-X, 
Form 943 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         25 lines 15b, 24b, 31, 32, 33, 34, 35, and 36, respectively.
Worksheet 3. Adjusted Credit for Qualified Sick                               The COVID-19 related employee retention credit has ex-
and Family Leave Wages for Leave Taken                                        pired.  The employee retention credit enacted under the 
After March 31, 2021, and Before October 1,                                   Coronavirus Aid, Relief, and Economic Security (CARES) Act 
2021     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   26 and amended and extended by the Taxpayer Certainty and 
Worksheet 4. Adjusted Employee Retention Credit                               Disaster Tax Relief Act of 2020 was limited to qualified 
for Qualified Wages Paid After June 30, 2021,                                 wages paid after March 12, 2020, and before July 1, 2021. 
and Before January 1, 2022             . . . . . . . . . . . . . . . .     27 The employee retention credit under section 3134 of the 
                                                                              Internal Revenue Code, as enacted by the ARP and 
Worksheet 5. Adjusted COBRA Premium                                           amended by the Infrastructure Investment and Jobs Act, was 
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . .            28 limited to qualified wages paid after June 30, 2021, and 
How Can You Get Forms, Instructions, and                                      before October 1, 2021, unless the employer was a recovery 
Publications From the IRS? . . . . . . . . . . . . . . . .                 28 startup business. An employer that was a recovery startup 
                                                                              business could also claim the employee retention credit for 
Future Developments                                                           qualified wages paid after September 30, 2021, and before 
For the latest information about developments related to                      January 1, 2022. For more information about the employee 
Form 943-X and its instructions, such as legislation enacted                  retention credit, including the dates for which the credit may 
after they were published, go to IRS.gov/Form943X.                            be claimed, go to IRS.gov/ERC.
    Before you proceed with these instructions and                            Corrections to amounts reported on Form 943, lines 12c, 
TIP completing Form 943-X, you'll need a copy of the                          14e, 20, and 21, for the employee retention credit are 
    Instructions for Form 943 because these instructions                      reported on Form 943-X, lines 15a, 24a, 28, and 29, 

Jan 31, 2023                                                           Cat. No. 20333Q

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respectively. However, how you figure the employee need to refigure the amount of this credit using Worksheet 2.
retention credit for qualified wages paid after March 12, You'll also use this worksheet to figure this credit if you’re
2020, and before July 1, 2021, is different from how you claiming it for the first time on Form 943-X. If you claimed the
figure the credit for qualified wages paid after June 30, 2021, employee retention credit for wages paid after June 30,
and before January 1, 2022. For corrections to qualified 2021, and before January 1, 2022, and you make any
wages paid after June 30, 2021, you may need to complete corrections on Form 943-X to amounts used to figure this
line 37 to tell us if you're eligible for the employee retention credit, you'll need to refigure the amount of this credit using
credit solely because your business is a recovery startup Worksheet 4. You'll also use this worksheet to figure this
business. For corrections to qualified wages paid after credit if you’re claiming it for the first time on Form 943-X. If
September 30, 2021, you may need to complete line 38 to you claimed the COBRA premium assistance credit and you
tell us if you’re eligible for the employee retention credit solely make any corrections on Form 943-X to amounts used to
because your business is a recovery startup business. figure this credit, you'll need to refigure the amount of this
credit using Worksheet 5. You'll also use this worksheet to
Credit for COBRA premium assistance payments is limi-
figure this credit if you’re claiming it for the first time on Form
ted to periods of coverage beginning on or after April 1,
943-X.
2021, through periods of coverage beginning on or be-
fore September 30, 2021. Section 9501 of the ARP
provides for COBRA premium assistance in the form of a full Reminders
reduction in the premium otherwise payable by certain If a line on Form 943-X doesn't apply to you, leave it
individuals and their families who elect COBRA continuation TIP blank. If you're correcting a year before 2020, you
coverage due to a loss of coverage as the result of a must leave blank lines 7, 8, 14, 15a, 21, 22, 23, 24a,
reduction in hours or an involuntary termination of 26, 27, 28, 29, and 30. If you're correcting a year before
employment (assistance eligible individuals). This COBRA 2021, you must leave blank lines 15b, 15c, 15d, 24b, 24c, 31,
premium assistance is available for periods of coverage 32, 33, 34, 35, 36, 37, and 38. If you're correcting a year after
beginning on or after April 1, 2021, through periods of 2021, you must leave blank lines 15a, 24a, 28, 29, 37, and
coverage beginning on or before September 30, 2021. A 38.
premium payee is entitled to the COBRA premium
assistance credit at the time an eligible individual elects Payroll tax credit for certain tax-exempt organizations
coverage. Therefore, other than in rare circumstances, due to affected by qualified disasters. Section 303(d) of the
the COBRA notice and election period requirements Taxpayer Certainty and Disaster Tax Relief Act of 2020
(generally, employers have 60 days to provide notice and allows for a payroll tax credit for certain tax-exempt
assistance eligible individuals have 60 days to elect organizations affected by certain qualified disasters not
coverage), January 2022 was generally the end of the period related to COVID-19. This credit is claimed on Form 5884-D.
in which an assistance eligible individual would have elected If applicable to the year that you're correcting, you'll enter the
coverage. Under some rare circumstances, it may be credit claimed on Form 5884-D on Worksheet 1 to figure your
possible for a premium payee to become entitled to the credit for qualified sick and family leave wages for leave
COBRA premium assistance credit after January 2022. In taken before April 1, 2021, or Worksheet 2 to figure the
these rare instances, the credit is still claimed on Form 943 employee retention credit for wages paid after March 12,
filed for 2022 and an adjustment, if needed, can be made on 2020, and before July 1, 2021. For more information about
Form 943-X for 2022. this credit, go to IRS.gov/Form5884D.
For more information on COBRA premium assistance
Employee consents to support a claim for refund. Rev.
payments and the credit, see Notice 2021 31, 2021 23 I.R.B. ‐ ‐
Proc. 2017-28, 2017-14 I.R.B. 1061, available at IRS.gov/irb/
1173, available at IRS.gov/irb/2021-23_IRB#NOT-2021-31;
2017-14_IRB#RP-2017-28 , provides guidance to employers
and Notice 2021-46, 2021-33 I.R.B. 303, available at
on the requirements for employee consents used by an
IRS.gov/irb/2021-33_IRB#NOT-2021-46.
employer to support a claim for refund of overcollected social
Corrections to amounts reported on Form 943, lines 12e, security tax and Medicare tax. The revenue procedure
12f, and 14g, for the COBRA premium assistance credit are clarifies the basic requirements for both a request for
reported on Form 943-X, lines 15c, 15d, and 24c, employee consent and for the employee consent, and
respectively. permits a consent to be requested, furnished, and retained in
If you claimed the credit for qualified sick and family an electronic format as an alternative to a paper format. The
revenue procedure also contains guidance concerning when
! leave wages for leave taken after March 31, 2020, an employer may claim a refund of only the employer share
CAUTION and before April 1, 2021, and you make any
corrections on Form 943-X to amounts used to figure this of overcollected social security tax and Medicare tax. The
credit, you'll need to refigure the amount of this credit using revenue procedure requires that any request for consent
Worksheet 1. You'll also use this worksheet to figure this include an Additional Medicare Tax notice indicating that any
credit if you’re claiming it for the first time on Form 943-X. If claim on the employees’ behalf won’t include a claim for
you claimed the credit for qualified sick and family leave overpaid Additional Medicare Tax.
wages for leave taken after March 31, 2021, and before Qualified small business payroll tax credit for increas-
October 1, 2021, and you make any corrections on Form ing research activities. For tax years beginning after 2015,
943-X to amounts used to figure this credit, you'll need to and before 2023, a qualified small business may elect to
refigure the amount of this credit using Worksheet 3. You'll claim up to $250,000 of its credit for increasing research
also use this worksheet to figure this credit if you’re claiming activities as a payroll tax credit against the employer share of
it for the first time on Form 943-X. If you claimed the social security tax. The payroll tax credit election must be
employee retention credit for wages paid after March 12, made on or before the due date of the originally filed income
2020, and before July 1, 2021, and you make any corrections tax return (including extensions). Any election to take the
on Form 943-X to amounts used to figure this credit, you'll payroll tax credit may be revoked only with the consent of the

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

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IRS. The portion of the credit used against the employer on line 7. Certain errors discovered on a previously filed
share of social security tax is allowed in the first calendar Form 943 are corrected on Form 943-X, line 10. However,
quarter beginning after the date that the qualified small you can't file a Form 943-X to correct the wrong amount of
business filed its income tax return. The election and Additional Medicare Tax actually withheld from an employee
determination of the credit amount that will be used against in a prior year, including any amount you paid on behalf of
the employer share of social security tax are made on Form your employee rather than deducting it from the employee's
6765, Credit for Increasing Research Activities. The amount pay (which resulted in additional wages subject to tax). See
from Form 6765, line 44, must then be reported on Form the instructions for line 10, later, for more information on the
8974, Qualified Small Business Payroll Tax Credit for types of errors that can be corrected and how the correction
Increasing Research Activities. Form 8974 is used to is reported on Form 943-X. For more information about
determine the amount of the credit that can be used in the Additional Medicare Tax withholding, see the Instructions for
current quarter. The amount from Form 8974, line 12, is Form 943 or go to IRS.gov/ADMTfaqs.
reported on Form 943, line 12a (line 12 for years prior to
You may need to attach Schedule R (Form 943) to your
2020). Any corrections to Form 943, line 12a (line 12 for
Form 943-X. If you were required to file Schedule R (Form
years prior to 2020), are reported on Form 943-X, line 13. If
943), Allocation Schedule for Aggregate Form 943 Filers,
you make a correction on Form 943-X, line 13, you must
when you filed Form 943, you must complete Schedule R
attach a corrected Form 8974. For more information about
(Form 943) when correcting an aggregate Form 943.
the payroll tax credit, go to IRS.gov/ResearchPayrollTC. Schedule R (Form 943) is completed only for those clients
The Inflation Reduction Act of 2022 (the IRA) makes and customers who have corrections reported on Form
changes to the qualified small business payroll tax credit for 943-X. Schedule R (Form 943) is filed as an attachment to
increasing research activities for tax years beginning after Form 943-X.
December 31, 2022. The changes made under the IRA will
Approved section 3504 agents and certified professional
be discussed in the 2023 Instructions for Form 943 and in employer organizations (CPEOs) must complete and file
Pub. 15, Employer's Tax Guide.
Schedule R (Form 943) when filing an aggregate Form 943.
Correcting federal income tax withheld. Generally, you Aggregate Forms 943 are filed by agents approved by the
may only correct administrative errors to federal income tax IRS under section 3504. To request approval to act as an
withholding (that is, errors in which the amount reported on agent for an employer, the agent files Form 2678 with the
Form 943, line 8, isn't the amount you actually withheld from IRS. Aggregate Forms 943 are also filed by CPEOs approved
an employee’s wages) and errors for which section 3509 by the IRS under section 7705. To become a CPEO, the
rates apply. See section 9 of Pub. 51 for more information organization must apply through the IRS Online Registration
about corrections during the calendar year and about System at IRS.gov/CPEO. CPEOs file Form 8973, Certified
administrative errors. See section 2 of Pub. 15 for more Professional Employer Organization/Customer Reporting
information about section 3509. If section 3509 rates apply, Agreement, to notify the IRS that they started or ended a
see the instructions for lines 16–19, later. service contract with a customer.
Only transposition or math errors involving the Other third-party payers that file aggregate Forms 943,
such as non-certified PEOs, must complete and file
CAUTION are “administrative errors.”
! inaccurate reporting of the amount actually withheld Schedule R (Form 943) if they have clients that are claiming
the qualified small business payroll tax credit for increasing
You can’t file a Form 943-X to correct federal income tax research activities, the credit for qualified sick and family
withholding for prior years for nonadministrative errors. In leave wages, the employee retention credit, and/or the
other words, you can’t correct federal income tax actually COBRA premium assistance credit, or clients deferring the
withheld from an employee in a prior year if you discover that employer or the employee share of social security tax. If
you didn’t withhold the right amount. For example, you can’t you're an other third-party payer that didn't file Schedule R
correct federal income tax withheld in a prior year because (Form 943) with Form 943 because you didn't meet these
you used the wrong income tax withholding table or you requirements, but are now filing Form 943-X to report these
didn’t treat a payment correctly as taxable or nontaxable. credits or the deferral of the employer or the employee share
Similarly, if you paid federal income tax in a prior year on of social security tax for your clients, then you must now file
behalf of your employee rather than deducting it from the Schedule R (Form 943) and attach it to Form 943-X.
employee’s pay (which resulted in additional wages subject
to tax), and in a subsequent year you determine that you
incorrectly calculated the amount of tax, you can’t correct the General Instructions:
federal income tax withholding. However, you must still make
Understanding Form 943-X
any necessary corrections to the amount of wages you
reported on Form 943 and Form W-2, Wage and Tax What Is the Purpose of Form 943-X?
Statement, for a prior year by filing Form 943-X and Form
W-2c, Corrected Wage and Tax Statement, respectively. Use Form 943-X to correct errors on a previously filed Form
The amount actually withheld is reflected on payroll 943. Use Form 943-X to correct:
TIP information or on Form W-2, which can be used by • Wages subject to social security tax;
the employee to claim a credit for withholding for • Wages subject to Medicare tax;
individual income tax return purposes. • Wages subject to Additional Medicare Tax withholding;
• Federal income tax withheld from wages;
Correcting Additional Medicare Tax withholding and • Deferred amount of the employer share of social security
wages subject to Additional Medicare Tax withholding. tax;
Wages subject to Additional Medicare Tax withholding are • Deferred amount of the employee share of social security
reported on Form 943, line 6, and the withholding is reported tax;

Instructions for Form 943-X (Rev. 2-2023) -3-

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• Qualified small business payroll tax credit for increasing 943-X correcting the underreported tax amounts only and a
research activities; second Form 943-X correcting the overreported tax amounts.
• Amounts reported on Form 943 for the credit for qualified You’ll use the adjustment process if you underreported
sick and family leave wages for leave taken after March 31, employment taxes and are making a payment, or if you
2020, and before April 1, 2021, including adjustments to overreported employment taxes and will be applying the
Form 943, lines 2a, 2b, 12b, 14d, 18, and 19; credit to Form 943 for the period during which you file Form
• Amounts reported on Form 943 for the credit for qualified 943-X. However, see the Caution under Is There a Deadline
sick and family leave wages for leave taken after March 31, for Filing Form 943-X, later, if you’re correcting overreported
2021, and before October 1, 2021, including adjustments to tax amounts during the last 90 days of a period of limitations.
Form 943, lines 12d, 14f, 22, 23, 24, 25, 26, and 27; You’ll use the claim process if you overreported employment
• Amounts reported on Form 943 for the employee retention taxes and are requesting a refund or abatement of the
credit, including adjustments to Form 943, lines 12c, 14e, 20, overreported tax amount. Follow the chart on page 6 of Form
21, 28, and 29; and 943-X for help in choosing whether to use the adjustment
• Amounts reported on Form 943 for the COBRA premium process or the claim process. Be sure to give us a detailed
assistance credit for periods of coverage beginning on or explanation on line 41 for each correction that you show on
after April 1, 2021, through periods of coverage beginning on Form 943-X.
or before September 30, 2021, including adjustments to
Form 943, lines 12e, 12f, and 14g. Continue to report current year adjustments for fractions of
cents, third-party sick pay, and group-term life insurance on
Use Form 843, Claim for Refund and Request for Form 943, line 10.
Abatement, to request a refund or abatement of assessed
interest or penalties. Don’t request a refund or abatement of You have additional requirements to complete when filing
assessed interest or penalties on Form 943 or Form 943-X. Form 943-X, such as certifying that you filed (or will file) all
applicable Forms W-2 and Forms W-2c. For corrections of
We use the terms “correct” and “corrections” on Form overreported federal income tax, social security tax,
TIP 943-X and in these instructions to include Medicare tax, or Additional Medicare Tax, you must make
interest-free adjustments under sections 6205 and any certifications that apply to your situation.
6413 and claims for refund and abatement under sections
6402, 6414, and 6404. See Rev. Rul. 2009-39 for examples Don’t use Form 943-X to correct Form CT-1, 941,
of how the interest-free adjustment and claim for refund rules ! 941-SS, 944, or 945. Instead, use the “X” form that
apply in 10 different situations. You can find Rev. Rul. CAUTION corresponds to those forms (Form CT-1 X, 941-X,
2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/ 944-X, or 945-X).
2009-52_IRB#RR-2009-39.
Where Can You Get Help?
When you discover an error on a previously filed Form For help filing Form 943-X or for questions about federal
943, you must: employment taxes and tax corrections, you can:
• Correct that error using Form 943-X; Go to IRS.gov/EmploymentTaxes and IRS.gov/
• File a separate Form 943-X for each Form 943 that you’re •
CorrectingEmploymentTaxes;
correcting; and See Pub. 51; or
• Generally, file Form 943-X separately. Don’t file Form •
943-X with Form 943. However, if you didn't previously file • Call the IRS Business and Specialty Tax Line toll free at
800-829-4933 or 800-829-4059 (TDD/TTY for persons who
Form 943 because you mistakenly treated your employees are deaf, hard of hearing, or have a speech disability),
as nonemployees, you may have to file Form 943-X with Monday–Friday from 7:00 a.m. to 7:00 p.m. local time
Form 943. See the instructions for line 40, later. (Alaska and Hawaii follow Pacific time).
If you didn’t file a Form 943 for 1 or more years for which See also How Can You Get Forms, Instructions, and
you should have filed Form 943, don’t use Form 943-X. Publications From the IRS, later.
Instead, file Form 943 for each of those years. Also, see
When Should You File Form 943-X, later. However, if you When Should You File Form 943-X?
didn’t file Form(s) 943 because you improperly treated
workers as independent contractors or nonemployees and File Form 943-X when you discover an error on a previously
are now reclassifying them as employees, see the filed Form 943.
instructions for line 40, later. However, if your only errors on Form 943 relate to the
Unless otherwise specified in these instructions, an number of employees (Form 943, line 1) or to federal tax
TIP underreported employment tax credit or social liabilities reported on your Monthly Summary of Federal Tax
security tax deferral should be treated like an Liability on Form 943 or on Form 943-A, Agricultural
overreported tax amount. An overreported employment tax Employer's Record of Federal Tax Liability, don’t file Form
credit or social security tax deferral should be treated like an 943-X. For more information about correcting federal tax
underreported tax amount. For more information, including liabilities reported on your Monthly Summary of Federal Tax
which process to select on lines 1 and 2, see Correcting an Liability on Form 943 or on Form 943-A, see the Form 943-A
employment tax credit or social security tax deferral, later. instructions.
Due dates. The due date for filing Form 943-X depends on
Report the correction of underreported and overreported when you discover an error and if you underreported or
tax amounts for the same year on a single Form 943-X, overreported tax. If you underreported tax, see
unless you’re requesting a refund or abatement. If you’re Underreported tax, later. For overreported tax amounts, you
requesting a refund or abatement and you’re correcting both may choose to either make an interest-free adjustment or file
underreported and overreported tax amounts, file one Form a claim for refund or abatement. If you’re correcting

-4- Instructions for Form 943-X (Rev. 2-2023)

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overreported tax amounts, see Overreported                        Form 943-X, line 25, on the “Total deposits” line of your 2023 
tax—Adjustment process and Overreported tax—Claim                 Form 943.
process, later.
                                                                  Overreported tax—Claim process.         If you overreported tax 
If any due date falls on a Saturday, Sunday, or legal             on Form 943, you may choose to file a claim for refund or 
holiday, you may file Form 943-X on the next business day. If     abatement on Form 943-X any time before the period of 
we receive Form 943-X after the due date, we will treat Form      limitations on the credit or refund expires. If you also need to 
943-X as filed on time if the envelope containing Form 943-X      correct any underreported tax amounts, you must file another 
is properly addressed, contains sufficient postage, and is        Form 943-X reporting only corrections to the underreported 
postmarked by the U.S. Postal Service on or before the due        tax amounts. See Is There a Deadline for Filing Form 943-X, 
date, or sent by an IRS-designated private delivery service       later.
(PDS) on or before the due date. If you don’t follow these 
guidelines, we will consider Form 943-X filed when it is                  You may not file a refund claim to correct federal 
actually received. See Pub. 51 for more information on legal      !       income tax or Additional Medicare Tax actually 
holidays. For more information about PDSs, see Where              CAUTION withheld from employees.
Should You File Form 943-X, later.
                                                                  Is There a Deadline for Filing Form 
Underreported tax.    If you’re correcting underreported tax, 
you must file Form 943-X by the due date of the return for the    943-X?
return period in which you discovered the error (January 31 
of the following year) and pay the amount you owe by the          Generally, you may correct overreported taxes on a 
time you file. Doing so will generally ensure that your           previously filed Form 943 if you file Form 943-X within 3 
correction is interest free and not subject to failure-to-pay     years of the date Form 943 was filed or 2 years from the date 
(FTP) or failure-to-deposit (FTD) penalties. See What About       you paid the tax reported on Form 943, whichever is later. 
Penalties and Interest, later. For details on how to make a       You may correct underreported taxes on a previously filed 
payment, see the instructions for line 25, later.                 Form 943 if you file Form 943-X within 3 years of the date the 
                                                                  Form 943 was filed. We call each of these time frames a 
If Form 943-X is filed late (after the due date of the return 
                                                                  period of limitations. For purposes of the period of limitations, 
for the return period in which you discovered the error), you 
                                                                  Form 943 is considered filed on April 15 of the succeeding 
must attach an amended Form 943-A to Form 943-X. 
                                                                  calendar year if filed before that date.
Otherwise, the IRS may assess an “averaged” FTD penalty. 
See “Averaged” FTD penalty in section 7 of Pub. 51 for more       Example. You filed your 2019 Form 943 on January 28, 
information about “averaged” FTD penalties. The total tax         2020, and payments were timely made. The IRS treats the 
reported on Form 943-A, line M, must match the corrected          return as if it were filed on April 15, 2020. On January 18, 
tax (Form 943, line 13, combined with any correction              2023, you discovered that you overreported social security 
reported on Form 943-X, line 20) for the year, less any           and Medicare wages on that form by $350. To correct the 
previous abatements and interest-free tax assessments.            error, you must file Form 943-X by April 18, 2023, and use 
                                                                  the claim process.
Example—You owe tax.          On February 16, 2023, you 
discovered that you underreported $1,000 of social security               If you file Form 943-X to correct overreported tax 
and Medicare wages on your 2022 Form 943. File Form               !       amounts in the last 90 days of a period of limitations, 
943-X and pay the amount you owe by January 31, 2024,             CAUTION you must use the claim process. You can’t use the 
because you discovered the error in 2023 and January 31,          adjustment process. If you’re also correcting underreported 
2024, is the due date for that year. If you file Form 943-X       tax amounts, you must file another Form 943-X to correct the 
before January 31, 2024, pay the amount you owe by the            underreported tax amounts using the adjustment process 
time you file.                                                    and pay any tax due.
        Form 943-X can’t be used to correct underreported 
                                                                  Where Should You File Form 943-X?
!       amounts of Additional Medicare Tax unless the 
CAUTION amounts were withheld from employee wages.
                                                                  Send your completed Form 943-X to the address shown 
Overreported tax—Adjustment process.      If you                  below.
overreported tax and choose to apply the credit to Form 943, 
file an adjusted return on Form 943-X soon after you discover 
the error but more than 90 days before the period of 
limitations on the credit or refund for Form 943 expires. See 
Is There a Deadline for Filing Form 943-X, later.
        Form 943-X can’t be used to correct overreported 
!       amounts of Additional Medicare Tax unless the 
CAUTION amounts weren’t withheld from employee wages.

Example—You want your credit applied to Form 943. 
You filed your 2022 Form 943 on January 31, 2023, and 
payments were timely made. On May 1, 2023, you discover 
that you overreported tax on your 2022 Form 943. You file 
Form 943-X on June 2, 2023, and check the box on line 1 to 
indicate you want to use the adjustment process. The IRS 
treats your credit as a tax deposit made on January 1, 2023. 
When you file your 2023 Form 943, include the amount from 

Instructions for Form 943-X (Rev. 2-2023)                      -5-

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IF you’re in . . . THEN use this address . . . Return You’re Correcting
Connecticut, Delaware, District of Enter the calendar year of the Form 943 you’re correcting in
Columbia, Florida, Georgia, Illinois, the box at the top of page 1. Enter the same calendar year on
Indiana, Kentucky, Maine, pages 2, 3, 4, and 5, and on any attachments.
Maryland, Massachusetts, Department of the Treasury
Michigan, New Hampshire, New Internal Revenue Service Enter the Date You Discovered Errors
Jersey, New York, North Carolina, Cincinnati, OH 45999-0008
Ohio, Pennsylvania, Rhode Island, You must enter the date you discovered errors. You discover
South Carolina, Tennessee, an error when you have enough information to be able to
Vermont, Virginia, West Virginia, correct the error. If you’re reporting several errors you
Wisconsin discovered at different times, enter the earliest date you
Alabama, Alaska, Arizona, discovered an error here. Report any subsequent dates and
Arkansas, California, Colorado, related errors on line 41.
Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi, Department of the Treasury Must You Make an Entry on Each Line?
Missouri, Montana, Nebraska, Internal Revenue Service
Nevada, New Mexico, North Ogden, UT 84201-0008 You must provide all of the information requested at the top
Dakota, Oklahoma, Oregon, South of Form 943-X, page 1. You must check one box (but not
Dakota, Texas, Utah, Washington, both) in Part 1. In Part 2, you must check the box on line 3
Wyoming and any applicable boxes on lines 4 and 5. In Part 3, if any
No legal residence or principal place Internal Revenue Service line doesn't apply, leave it blank. Complete Parts 4 and 5 as
of business in any state P.O. Box 409101 instructed.
Ogden, UT 84409
Special filing address for exempt How Should You Report Negative Amounts?
organizations; federal, state, and Department of the Treasury Form 943-X uses negative numbers to show reductions in tax
local governmental entities; and Internal Revenue Service (credits) and positive numbers to show additional tax
Indian tribal governmental entities, Ogden, UT 84201-0008 (amounts you owe).
regardless of location
When reporting a negative amount in columns 3 and 4,
use a minus sign instead of parentheses. For example, enter
PDSs can't deliver to P.O. boxes. You must use the U.S. “-10.59” instead of “(10.59).” However, if you’re completing
Postal Service to mail an item to a P.O. box address. Go to the return on your computer and your software only allows
IRS.gov/PDS for the current list of PDSs. If you file Form you to use parentheses to report negative amounts, you may
943-X using a PDS, send it to the following address. use them.

Ogden - Internal Revenue Submission Processing How Should You Make Entries on Form 943-X?
Center You can help the IRS process Form 943-X timely and
1973 Rulon White Blvd. accurately if you follow these guidelines.
Ogden, UT 84201 • Type or print your entries.
• Use Courier font (if possible) for all typed or
Use this address even if your business is located in a state computer-generated entries.
that files in Cincinnati. • Omit dollar signs. You may use commas and decimal
points, if desired. Enter dollar amounts to the left of any
How Should You Complete Form preprinted decimal point and cents to the right of it.
943-X? • Always show an amount for cents, even if it is zero. Don't
round entries to whole dollars.
Use a Separate Form 943-X for Each Year You’re • Complete all five pages and sign Form 943-X on page 5.
• Staple multiple sheets in the upper-left corner.
Correcting
Use a separate Form 943-X for each Form 943 that you’re What About Penalties and Interest?
correcting. For example, if you found errors on your Forms Generally, your correction of an underreported tax amount
943 for 2021 and 2022, file one Form 943-X to correct the won’t be subject to an FTP penalty, FTD penalty, or interest if
2021 Form 943, and file a second Form 943-X to correct the you:
2022 Form 943. • File on time (by the due date of Form 943 for the year in
which you discover the error),
Employer Identification Number (EIN), Name, • Pay the amount shown on line 25 by the time you file
and Address Form 943-X,
Enter your EIN, name, and address in the spaces provided. • Enter the date you discovered the error, and
Also enter your name and EIN on the top of pages 2, 3, 4, • Explain in detail the grounds and facts relied upon to
and 5, and on any attachments. If your address has changed support the correction.
since you filed your Form 943, enter the corrected
information and the IRS will update your address of record. No correction will be eligible for interest-free treatment if
Be sure to write your name, EIN, “Form 943-X,” and the any of the following apply.
calendar year you’re correcting on the top of any • The amounts underreported relate to an issue that was
attachments. raised in an examination of a prior period.
• You knowingly underreported your employment tax
liability.
• You received a notice and demand for payment.

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• You received a notice of determination under section employment tax credit or the amount of social security tax
7436. deferred, treat it like you overreported a tax amount. If you
overreported an employment tax credit or the amount of
If you receive a notice about a penalty after you file this
social security tax deferred, treat it like you underreported a
return, reply to the notice with an explanation and we will
tax amount. If you're filing Form 943-X to adjust only an
determine if you meet reasonable-cause criteria. Don’t attach
employment tax credit and/or the amount of social security
an explanation when you file your return.
tax deferred and you're not correcting any overreported taxes
Overview of the Process on Form 943-X, lines 6–11, skip lines 4 and 5.

To correct a previously filed Form 943, use Form 943-X to file 1. Adjusted Employment Tax Return
either an adjusted employment tax return or a claim for Check the box on line 1 if you’re correcting underreported tax
refund or abatement. The adjustment process and the claim amounts or overreported tax amounts and you would like to
process are outlined below. use the adjustment process to correct the errors.
If you underreported the tax. If you underreported the
tax on a previously filed Form 943, check the box on line 1 If you’re correcting both underreported tax amounts and
and pay any additional amount you owe by the time you overreported tax amounts on this form, you must check this
file Form 943-X. For details on how to make a payment, see box. If you check this box, any negative amount shown on
the instructions for line 25, later. line 25 will be applied as a credit (tax deposit) to your Form
943 for the year in which you’re filing this form. See
Example—You underreported employment taxes. On Example—You want your overreported tax applied as a
June 21, 2023, you discovered an error that results in credit to Form 943, earlier.
additional tax on your 2022 Form 943. File Form 943-X by
January 31, 2024, and pay the amount you owe by the time Form 943-X can't be used to correct overreported
you file. See When Should You File Form 943-X, earlier. ! amounts of Additional Medicare Tax unless the
Don’t attach Form 943-X to your 2023 Form 943. CAUTION amounts weren’t withheld from employee wages.
If you overreported the tax. If you overreported the tax
If you owe tax. Pay the amount shown on line 25 by the
on a previously filed Form 943, choose one of the following
time you file Form 943-X. Generally, you won’t be charged
options.
interest if you file on time, pay on time, enter the date you
• Use the adjustment process. Check the box on line 1 to
discovered the error, and explain the correction on line 41.
apply any credit (negative amount) from line 25 to Form 943
for the year during which you file Form 943-X. If you have a credit. You overreported employment taxes
• Use the claim process. Check the box on line 2 to file a (you have a negative amount on line 25) and want the IRS to
claim on Form 943-X requesting a refund or abatement of the apply the credit on Form 943 for the period during which you
amount shown on line 25. filed Form 943-X. The IRS will apply your credit on the first
day of the Form 943 year during which you filed Form 943-X.
To ensure that the IRS has enough time to process a
However, the credit you show on Form 943-X, line 25, may
TIP credit for an overreporting tax adjustment in the
not be fully available on your Form 943 if the IRS corrects it
year during which you file Form 943-X, you’re
during processing or you owe other taxes, penalties, or
encouraged to file Form 943-X correcting the overreported
interest. The IRS will notify you if your claimed credit changes
tax amount in the first 11 months of a year. For example, if
or if the amount available as a credit on Form 943 was
you discover an overreported tax amount in December, you
reduced because of unpaid taxes, penalties, or interest.
may want to file Form 943-X during the first 11 months of the
next year. However, there must be 90 days remaining on the Don’t check the box on line 1 if you’re correcting
period of limitations when you file Form 943-X. See the ! overreported tax amounts and the period of
Caution under Is There a Deadline for Filing Form 943-X, CAUTION limitations on credit or refund for Form 943 will expire
earlier. This should ensure that the IRS will have enough time within 90 days of the date you file Form 943-X. See Is There
to process Form 943-X so the credit will be posted before a Deadline for Filing Form 943-X, earlier.
you file Form 943, thus avoiding an erroneous balance due
notice from the IRS. See the example below. 2. Claim
Example—You want your overreported tax applied as Check the box on line 2 to use the claim process if you’re
a credit on Form 943. On December 20, 2023, you correcting overreported tax amounts only and you’re
discover you overreported your tax on your 2022 Form 943 claiming a refund or abatement for the negative amount
and want to choose the adjustment process. To allow the IRS (credit) shown on line 25. Don’t check this box if you’re
enough time to process the credit, you file Form 943-X on correcting any underreported tax amounts on this form.
January 4, 2024, and take the credit on your 2024 Form 943. You must check the box on line 2 if you have a credit (a
negative amount on line 25) and the period of limitations on
credit or refund for Form 943 will expire within 90 days of the
Specific Instructions: date you file Form 943-X. See Is There a Deadline for Filing
Form 943-X, earlier.
Part 1: Select ONLY One Process
The IRS usually processes claims shortly after they are
Because Form 943-X may be used to file either an adjusted filed. The IRS will notify you if your claim is denied, accepted
employment tax return or a claim for refund or abatement, as filed, or selected to be examined. See Pub. 556,
you must check one box on either line 1 or line 2. Don’t Examination of Returns, Appeal Rights, and Claims for
check both boxes. Refund, for more information.
Correcting an employment tax credit or social security
tax deferral. For lines 1 and 2, if you underreported an

Instructions for Form 943-X (Rev. 2-2023) -7-

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Unless the IRS corrects Form 943-X during processing or won’t receive a refund or credit for the prior year taxes. Don’t
you owe other taxes, penalties, or interest, the IRS will refund send these statements to the IRS. Keep them for your
the amount shown on line 25, plus any interest that applies. records. Generally, all employment tax records must be kept
for at least 4 years. Records related to qualified sick leave
You may not file a refund claim to correct federal
wages and qualified family leave wages for leave taken after
! income tax or Additional Medicare Tax actually March 31, 2021, and before October 1, 2021, and records
CAUTION withheld from employees.
related to qualified wages for the employee retention credit
paid after June 30, 2021, should be kept for at least 6 years.
Part 2: Complete the Certifications Copies must be submitted to the IRS if requested.
You must complete all certifications that apply by checking 4b. Check the box on line 4b to certify that your overreported
the appropriate boxes. If all of your corrections relate to amount is only for the employer share of taxes on those
underreported tax amounts, complete line 3 only; skip lines 4 employees who you were unable to find or who didn’t give
and 5 and go to Part 3. If your corrections relate to you a statement described on line 4a.
overreported tax amounts, other than corrections related to 4c. Check the box on line 4c to certify that your overreported
underreported employment tax credits and social security tax amount is only for federal income tax, social security tax,
deferrals, you have a duty to ensure that your employees' Medicare tax, or Additional Medicare Tax that you didn’t
rights to recover overpaid employee social security and withhold from your employees.
Medicare taxes that you withheld are protected. The
certifications on lines 4 and 5 address the requirement to: 5. Certifying Claims
• Repay or reimburse your employees for the overcollection
of employee social security and Medicare taxes, or If you’re filing a claim for refund or abatement of overreported
• Obtain consents from your employees to file a claim on federal income tax, social security tax, Medicare tax, or
their behalf. See Rev. Proc. 2017-28 for guidance on the Additional Medicare Tax and checked the box on line 2,
requirements for both a request for employee consent and for check the appropriate box on line 5. You may need to check
the employee consent. more than one box. If you obtained written statements or
consents from some employees but you couldn’t locate
3. Filing Forms W-2 or Forms W-2c employees or secure the statements of the remaining
employees, check all applicable boxes. Provide a summary
Check the box on line 3 to certify that you filed or will file on line 41 of the amount of the corrections for the employees
Forms W-2 or Forms W-2c, with the Social Security who provided statements or consents and for those who
Administration (SSA), as required, showing your employees' didn’t.
correct wage and tax amounts. See the General Instructions
for Forms W-2 and W-3 for detailed information about filing You may not file a refund claim to correct the
requirements. References to Form W-2 on Form 943-X and ! incorrect amount of federal income tax or Additional
in these instructions also apply to Forms W-2AS, W-2CM, CAUTION Medicare Tax actually withheld from employees. If
W-2GU, and W-2VI, unless otherwise noted. you request their consent to file a claim for social security tax
or Medicare tax, you must tell your employees that you can't
You must check the box on line 3 to certify that you filed claim a refund of any Additional Medicare Tax on their behalf.
Forms W-2 or Forms W-2c even if your corrections on Form See Rev. Proc. 2017-28 for sample language to use in your
943-X don’t change amounts shown on those forms. For request.
example, if your only correction to Form 943 involves
misstated tax adjustments, which don't impact the amounts 5a. Check the box on line 5a if your overreported tax
reported on your employee's Form W-2 (see the instructions includes each affected employee share of prior year social
for line 12, later), check the box on line 3 to certify that you security and Medicare tax. You’re certifying that you repaid or
already filed all required Forms W-2 and W-2c with the SSA. reimbursed to the employees their share of prior year social
In this situation, you're certifying that you don't need to file security and Medicare tax and you received written
Form W-2c because you already filed a correct Form W-2. statements from those employees stating that they didn’t and
won’t receive a refund or credit for the prior year taxes. Don't
4. Certifying Overreporting Adjustments send these statements to the IRS. Keep them for your
If you overreported federal income tax, social security tax, records. Generally, all employment tax records must be kept
Medicare tax, or Additional Medicare Tax and checked the for at least 4 years. Records related to qualified sick leave
box on line 1, check the appropriate box on line 4. You may wages and qualified family leave wages for leave taken after
need to check more than one box. If you obtained written March 31, 2021, and before October 1, 2021, and records
statements from some employees but you couldn’t locate related to qualified wages for the employee retention credit
employees or secure the statements of the remaining paid after June 30, 2021, should be kept for at least 6 years.
employees, check all applicable boxes. Provide a summary Copies must be submitted to the IRS if requested.
on line 41 of the amount of the corrections for the employees
5b. Check the box on line 5b if your overreported tax
who provided written statements and for those who didn’t.
includes each affected employee share of prior year social
You may not use Form 943-X to correct overreported security and Medicare tax and you haven’t yet repaid or
! amounts of Additional Medicare Tax unless the reimbursed the employee share of taxes. You’re certifying
CAUTION amounts weren’t withheld from employee wages. that you received consent from each affected employee to
file a claim on the employee share of those taxes and you
4a. Check the box on line 4a if your overreported amount received written statements from those employees stating
includes each affected employee share of overcollected that they didn’t and won’t receive a refund or credit for the
taxes. You’re certifying that you repaid or reimbursed the prior year taxes.
employee share of prior year taxes and you received written An employee consent must:
statements from the employees stating that they didn’t and

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• Contain the name, address, and social security number (or If you previously adjusted or amended Form 943
truncated taxpayer identification number, when appropriate) ! using Form 943-X or because of an IRS examination
of the employee; CAUTION change, show amounts in column 2 that include
• Contain the name, address, and EIN of the employer; those previously reported corrections.
• Contain the tax period(s), type of tax, and the amount of
tax for which the consent is provided; 6. Wages Subject to Social Security Tax
• Affirmatively state that the employee authorizes the
employer to claim a refund for the overpayment of the Qualified sick leave wages and qualified family leave
employee share of tax; TIP wages for leave taken after March 31, 2021, and
• Include the employee's written statement certifying that the before October 1, 2021, were included on Form 943,
employee hasn't made any previous claims (or the claims line 2, and can be adjusted only on Form 943-X, line 6.
were rejected) and won't make any future claims for refund or If you’re correcting the taxable social security wages you
credit of the amount of the overcollection; reported on Form 943, line 2, enter the total corrected
• Identify the basis of the claim; and amount for all employees in column 1. In column 2, enter the
• Be dated and contain the employee's signature under amount you originally reported or as previously corrected. In
penalties of perjury. The penalties of perjury statement column 3, enter the difference between columns 1 and 2.
should be located immediately above the required signature.
If you or the IRS previously corrected the amount reported
Don’t send these statements and consents to the IRS. on Form 943, line 2, enter in column 2 the amount after any
Keep them for your records. Generally, all employment tax previous corrections.
records must be kept for at least 4 years. Records related to
qualified sick leave wages and qualified family leave wages
line 6 (column 1)
for leave taken after March 31, 2021, and before October 1,
2021, and records related to qualified wages for the - line 6 (column 2)
employee retention credit paid after June 30, 2021, should line 6 (column 3) If the amount in column 2 is larger than the
be kept for at least 6 years. Copies must be submitted to the amount in column 1, use a minus sign in
IRS if requested. column 3.

In certain situations, you may not have repaid or
reimbursed your employees or obtained their consents Multiply the amount in column 3 by 0.124 (12.4% tax rate)
before filing a claim, such as in cases where the period of and enter that result in column 4.
limitations on credit or refund is about to expire. In those
situations, file Form 943-X but don’t check a box on line 5. line 6 (column 3)
Tell us on line 41 that you haven’t repaid or reimbursed x 0.124
employees or obtained consents at the time you file the
claim. However, you must repay or reimburse your line 6 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
employees and certify that you have done so before the IRS
can allow the claim.
5c. Check the box on line 5c to certify that your overreported
tax is only for the employer share of social security and Note. If you checked the box on Form 943-X, line 4b or
Medicare tax. This applies when affected employees didn’t line 5c, because you’re correcting only the employer share of
give you consent to file a claim for refund for the employee tax on a decrease to social security wages, use 0.062 (6.2%)
share of social security and Medicare tax, they couldn’t be when multiplying the amount shown in column 3. If you’re
found, or they didn’t give you a statement described on correcting both shares of tax for some employees and only
line 5b. the employer share for other employees, enter the properly
calculated amount in column 4. Be sure to show your
5d. Check the box on line 5d to certify that your overreported calculations on line 41.
amount is only for federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax that you didn’t Example—Social security wages decreased. You
withhold from your employees. reported $9,000 as social security wages on your 2022 Form
943, line 2. In December of 2023, you discover that you
Part 3: Enter the Corrections for the included $2,000 in social security wages for one of your
employees twice. To correct the error, figure the difference
Calendar Year You’re Correcting on Form 943-X as shown below.

What Amounts Should You Report in Part 3? Column 1 (corrected amount) 7,000.00
On lines 6–11, columns 1 and 2, for each line you’re Column 2 (Form 943, line 2) - 9,000.00
correcting, show amounts for all of your employees, not just Column 3 (difference) -2,000.00
for those employees whose amounts you’re correcting.
If a correction that you report in column 4 includes both
underreported and overreported amounts (see the Use the difference in column 3 to determine your tax
instructions for line 39, later), give us details for each error on correction.
line 41.
Column 3 (difference) -2,000.00
Because special circumstances apply for lines 12–19, 21– Tax rate (12.4%) x 0.124
24c, and 26–38, read the instructions for each line carefully
before entering amounts in the columns. Column 4 (tax correction) -248.00
If any line doesn't apply to you, leave it blank.

Instructions for Form 943-X (Rev. 2-2023) -9-

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Be sure to explain the reasons for this correction on to make a correction on Form 943-X, lines 6 and 7, and enter
line 41. the properly calculated amount in column 4 for each line.
Example—Qualified sick leave wages increased. You
7. Qualified Sick Leave Wages (For Leave Taken paid $2,000 of qualified sick leave wages to only one of your
After March 31, 2020, and Before April 1, 2021) employees in 2020. In March 2023, you discover that you
Adjustments to the social security tax on qualified only reported $1,000 of qualified sick leave wages on your
TIP sick leave wages and qualified family leave wages 2020 Form 943. To correct the error, figure the difference on
for leave taken after March 31, 2020, and before April Form 943 X as shown below.‐
1, 2021, are reported on Form 943 X, lines 7 and 8, ‐
respectively. Adjustments to the nonrefundable portion of the Column 1 (corrected amount) 2,000.00
credit for qualified sick and family leave wages for leave Column 2 (Form 943, line 2a) - 1,000.00
taken after March 31, 2020, and before April 1, 2021, are Column 3 (difference) 1,000.00
reported on Form 943 X, line 14, and adjustments to the ‐
refundable portion of the credit are reported on Form 943 X, ‐
line 23. Adjustments to qualified health plan expenses Use the difference in column 3 to determine your tax
allocable to qualified sick leave wages and to qualified family correction.
leave wages for leave taken after March 31, 2020, and before
April 1, 2021, are reported on Form 943 X, lines 26 and 27, ‐ Column 3 (difference) 1,000.00
respectively. For corrections to a 2020 Form 943, the credit Tax rate (6.2%) x 0.062
for qualified sick and family leave wages is only available for
Column 4 (tax correction) 62.00
wages paid with respect to leave taken after March 31, 2020,
and before January 1, 2021. If you claimed the credit for
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, on your original Be sure to explain the reasons for this correction on
Form 943, and you make any corrections on Form 943 X to ‐ line 41.
amounts used to figure this credit, you’ll need to refigure the
8. Qualified Family Leave Wages (For Leave
amount of this credit using Worksheet 1. You’ll also use this
worksheet to figure this credit if you're claiming the credit for Taken After March 31, 2020, and Before April 1,
the first time on Form 943-X. For more information about the 2021)
credit for qualified sick and family leave wages, go to Qualified family leave wages paid with respect to leave taken
IRS.gov/PLC. after March 31, 2020, and before April 1, 2021, aren't subject
Qualified sick leave wages paid with respect to leave to the employer share of social security tax; therefore, the tax
taken after March 31, 2020, and before April 1, 2021, aren't rate on these wages is 6.2% (0.062). For more information
subject to the employer share of social security tax; about qualified family leave wages, see Definition of qualified
therefore, the tax rate on these wages is 6.2% (0.062). For sick and family leave wages for leave taken after March 31,
more information about qualified sick leave wages, see 2020, and before April 1, 2021, later, and go to IRS.gov/PLC.
Definition of qualified sick and family leave wages for leave If you're correcting the qualified family leave wages you
taken after March 31, 2020, and before April 1, 2021, later, reported on Form 943, line 2b, enter the total corrected
and go to IRS.gov/PLC. If you're correcting the qualified sick amount in column 1. In column 2, enter the amount you
leave wages you reported on Form 943, line 2a, enter the originally reported or as previously corrected. In column 3,
total corrected amount in column 1. In column 2, enter the enter the difference between columns 1 and 2.
amount you originally reported or as previously corrected. In
column 3, enter the difference between columns 1 and 2. line 8 (column 1)
- line 8 (column 2)
line 7 (column 1) line 8 (column 3) If the amount in column 2 is larger than the
- line 7 (column 2) amount in column 1, use a minus sign in
column 3.
line 7 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
Multiply the amount in column 3 by 0.062 and enter that
result in column 4. line 8 (column 3)
x 0.062
line 7 (column 3) line 8 (column 4) If the amount in column 3 used a minus sign,
x 0.062 also use a minus sign in column 4.
line 7 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Note. If you erroneously reported qualified family leave
wages for leave taken after March 31, 2020, and before April
Note. If you erroneously reported qualified sick leave wages 1, 2021, on Form 943, line 2, instead of on line 2b, you’ll
for leave taken after March 31, 2020, and before April 1, need to make a correction on Form 943-X, lines 6 and 8, and
2021, on Form 943, line 2, instead of on line 2a, you’ll need enter the properly calculated amount in column 4 for each
line.

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Example—Qualified family leave wages decreased. Column 1 (corrected amount) 7,000.00
You paid $1,000 of qualified family leave wages to only one Column 2 (Form 943, line 4) - 9,000.00
of your employees in 2020. In March 2023, you discover that Column 3 (difference) -2,000.00
you erroneously reported $3,000 of qualified family leave
wages on your 2020 Form 943. To correct the error, figure
the difference on Form 943 X as shown below.‐
Use the difference in column 3 to determine your tax
correction.
Column 1 (corrected amount) 1,000.00
Column 2 (Form 943, line 2b) - 3,000.00
Column 3 (difference) -2,000.00
Column 3 (difference) -2,000.00 Tax rate (2.9%) x 0.029
Column 4 (tax correction) -58.00
Use the difference in column 3 to determine your tax
correction.
Be sure to explain the reasons for this correction on
line 41.
Column 3 (difference) -2,000.00
Tax rate (6.2%) x 0.062 10. Wages Subject to Additional Medicare Tax
Column 4 (tax correction) -124.00 Withholding
You may use Form 943-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount
Be sure to explain the reasons for this correction on reported on Form 943, line 7, isn’t the amount you actually
line 41. withheld. This type of error is an administrative error. The
administrative error adjustment corrects the amount reported
9. Wages Subject to Medicare Tax on Form 943 to agree with the amount actually withheld from
If you’re correcting the taxable Medicare wages you reported employees.
on Form 943, line 4, enter the total corrected amount in
column 1. In column 2, enter the amount you originally You may also correct errors to Additional Medicare Tax
reported or as previously corrected. In column 3, enter the withholding for prior years if section 3509 rates apply. If
difference between columns 1 and 2. section 3509 rates apply, see the instructions for lines 16–19,
later.
line 9 (column 1) If a prior year error was a nonadministrative error, you may
- line 9 (column 2) correct only the wages subject to Additional Medicare Tax
line 9 (column 3) If the amount in column 2 is larger than the withholding that were originally reported on Form 943, line 6,
amount in column 1, use a minus sign in column or previously corrected on Form 943-X. You can’t correct the
3. tax reported on Form 943, line 7.
Prior year administrative errors. If you’re correcting the
wages subject to Additional Medicare Tax withholding that
Multiply the amount in column 3 by 0.029 (2.9% tax rate) you reported on Form 943, line 6, enter the total corrected
and enter that result in column 4. amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
line 9 (column 3) enter the difference between columns 1 and 2.
x 0.029
line 9 (column 4) If the amount in column 3 used a minus sign, line 10 (column 1)
also use a minus sign in column 4. - line 10 (column 2)
line 10 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in column
Note. If you checked the box on Form 943-X, line 4b or 3.
line 5c, because you’re correcting only the employer share of
tax on a decrease to Medicare wages, use 0.0145 (1.45%)
when multiplying the amount in column 3. If you’re correcting Multiply the amount in column 3 by 0.009 (0.9% tax rate)
both shares of tax for some employees and only the and enter that result in column 4.
employer share for other employees, enter the properly
calculated amount in column 4. Be sure to explain your line 10 (column 3)
calculations on line 41. x 0.009
Example—Medicare wages decreased. Following line 10 (column 4) If the amount in column 3 used a minus sign,
Example—Social security wages decreased in the also use a minus sign in column 4.
instructions for line 6, the wages that you counted twice were
also taxable Medicare wages. To correct the error, figure the
difference on Form 943-X as shown next. Example—Prior year administrative error (incorrectly
reported amount of Additional Medicare Tax actually
withheld). Nathan Black's wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
November 2022. The total wages paid to Nathan for 2022
were $230,000. You withheld $270 ($30,000 x 0.009) from

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Nathan's wages. However, on your 2022 Form 943, you by 0.009 (0.9% tax rate). Don’t multiply any wages reported
mistakenly reported $3,000 on line 6, and Additional in column 3 that are related to nonadministrative errors by
Medicare Tax withheld of $27 on line 7. You discover the 0.009 (0.9% tax rate). Use line 41 to explain in detail your
error on March 15, 2023. This is an example of an corrections. The explanation must include the reasons for the
administrative error that may be corrected in a later calendar corrections and a breakdown of the amount reported in
year because the amount actually withheld isn’t the amount column 3 into the amounts related to administrative errors
reported on your 2022 Form 943. Use Form 943-X, line 10, to and nonadministrative errors.
correct the error as shown below. Example—Combination of prior year administrative
and nonadministrative errors. Nathan Black's wages
Column 1 (corrected amount) 30,000.00 exceeded the $200,000 withholding threshold for Additional
Column 2 (Form 943, line 6) - 3,000.00 Medicare Tax in November 2022. The total wages paid to
Column 3 (difference) 27,000.00 Nathan for 2022 were $230,000. You withheld $270 ($30,000
x 0.009) from Nathan's wages. However, on your 2022 Form
943, you mistakenly reported $3,000 on line 6, and Additional
Use the difference in column 3 to determine your tax Medicare Tax withheld of $27 on line 7. The difference in
correction. wages subject to Additional Medicare Tax related to this
administrative error is $27,000 ($30,000 − $3,000).
Column 3 (difference) 27,000.00 Leah Green's wages exceeded the $200,000 withholding
Tax rate (0.9%) x 0.009 threshold for Additional Medicare Tax in December 2022.
Column 4 (tax correction) 243.00 The total wages paid to Leah for 2022 were $220,000. You
were required to withhold $180 ($20,000 x 0.009) but you
withheld nothing and didn’t report Leah’s $20,000 in wages
Be sure to explain the reasons for this correction on subject to Additional Medicare Tax withholding on line 6 of
line 41. your 2022 Form 943.
Prior year nonadministrative errors. You may correct You discover both errors on March 15, 2023. Use Form
only the taxable wages subject to Additional Medicare Tax 943-X, line 10, to correct the errors as shown below.
withholding that you reported on Form 943, line 6. Enter the
total corrected amount in column 1. In column 2, enter the Column 1 (corrected amount) 50,000.00
amount you originally reported or as previously corrected. In Column 2 (Form 943, line 6) - 3,000.00
column 3, enter the difference between columns 1 and 2.
Column 3 (difference) 47,000.00
line 10 (column 1)
- line 10 (column 2)
line 10 (column 3) If the amount in column 2 is larger than the Determine the portion of wages reported in column 3 that
amount in column 1, use a minus sign in column is related to the administrative error ($47,000 − $20,000
3. (nonadministrative error) = $27,000 (administrative error)).
Multiply this portion of column 3 by 0.009 (0.9% tax rate) to
determine your tax correction.
Don’t multiply the amount in column 3 by 0.009 (0.9% tax
rate). Leave column 4 blank and explain the reasons for this Difference related to administrative error 27,000.00
correction on line 41. Tax rate (0.9%) x 0.009
Example—Prior year nonadministrative error (failure Column 4 (tax correction) 243.00
to withhold Additional Medicare Tax when required).
Leah Green's wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in December 2022. Be sure to explain the reasons for these corrections on
The total wages paid to Leah for 2022 were $220,000. You line 41. You must also report that $20,000 of the amount
were required to withhold $180 ($20,000 x 0.009) but you shown in column 3 was related to the correction of a prior
withheld nothing and didn’t report an amount on line 6 or year nonadministrative error and $27,000 of the amount
line 7 of your 2022 Form 943. You discover the error on shown in column 3 was related to the correction of an
March 15, 2023. File Form 943-X to correct the wages administrative error.
subject to Additional Medicare Tax withholding for your 2022
Form 943, but you may not correct the Additional Medicare 11. Federal Income Tax Withheld
Tax withheld (column 4) because the error involves a If you’re correcting the federal income tax withheld from
previous year and the amount previously reported for the wages you reported on Form 943, line 8, enter the total
employee represents the actual amount withheld from the corrected amount in column 1. In column 2, enter the amount
employee during 2022. you originally reported or as previously corrected. In column
Combination of prior year administrative and nonadmi- 3, enter the difference between columns 1 and 2.
nistrative errors. If you’re reporting both administrative
errors and nonadministrative errors for the same prior year, line 11 (column 1)
enter the total corrected amount in column 1. In column 2, - line 11 (column 2)
enter the amount you originally reported or as previously line 11 (column 3) If the amount in column 2 is larger than the
corrected. In column 3, enter the difference between columns amount in column 1, use a minus sign in column
1 and 2. However, multiply only the amount of wages 3.
reported in column 3 that are related to administrative errors

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Copy the amount in column 3 to column 4. Include any Example—Nonadministrative error reporting income
minus sign shown in column 3. tax because of repayment of wages paid in prior year.
You prepaid Jack Brown $4,000 of wages for 2 months of
Generally, you may only correct administrative errors
work in September 2022. You withheld $400 of federal
! to federal income tax withholding (that is, errors in income tax at the time you paid Jack. These amounts were
CAUTION which the amount reported on Form 943, line 8, isn't
reported on your 2022 Form 943. Jack left employment in
the amount you actually withheld from an employee's wages)
October 2022 (after only 1 month of service). In February
and errors for which section 3509 rates apply. Only
2023, Jack repaid $2,000 to you for the 1 month he didn't
transposition or math errors involving the inaccurate reporting
work. You can't file Form 943-X to reduce the federal income
of the amount withheld are “administrative errors.” The
tax withheld because you actually withheld the federal
administrative error adjustment corrects the amount reported
income tax from wages. You also can't file Form 943-X to
on Form 943 to agree with the amount actually withheld from
reduce wages because the wages were income to Jack for
employees. See section 9 of Pub. 51 for more information
the prior year. These amounts were correctly reported on
about corrections during the calendar year and about
Form 943.
administrative errors. If section 3509 rates apply, see the
instructions for lines 16–19, later. 12. Tax Adjustments
You can't file a Form 943-X to correct federal income tax For purposes of these instructions, all references to
withholding for prior years for nonadministrative errors. In TIP “sick pay” mean ordinary sick pay, not “qualified sick
other words, you can't correct federal income tax actually leave wages.”
withheld from an employee in a prior year if you discover that Don’t enter an amount on line 12 unless you need to
you didn't withhold the right amount. For example, you can't correct any adjustments reported on Form 943, line 10.
correct federal income tax withheld in a prior year because Amounts reported on line 12 reflect corrections of amounts
you used the wrong income tax withholding table or you misstated on Form 943, line 10. See Example—Third-party
didn't treat a payment correctly as taxable or nontaxable. sick pay underreported, later.
Similarly, if you paid federal income tax in a prior year on
behalf of your employee rather than deducting it from the Enter in column 1 the total corrected amount for Form
employee's pay (which resulted in additional wages subject 943, line 10. Enter in column 2 the total originally reported or
to tax), and in a subsequent year you determine that you previously corrected amount from Form 943, line 10. In
incorrectly calculated the amount of tax, you can't correct the column 3, enter the difference between columns 1 and 2.
federal income tax withholding.
Example—Prior year nonadministrative error (failure line 12 (column 1)
to withhold federal income tax when required). You - line 12 (column 2)
were required to withhold $400 of federal income tax from an line 12 (column 3)
employee bonus that was paid in December of 2022 but you
withheld nothing. You discovered the error on March 17,
2023. You can’t file Form 943-X to correct federal income tax You may need to report negative numbers in any
withheld reported on your 2022 Form 943 because the error TIP column. Make sure that the difference you enter in
involves a previous year and the amount previously reported column 3 accurately represents the change to
for the employee represents the actual amount withheld from adjustments originally reported or previously corrected on
the employee during 2022. Form 943, line 10.
Example—Prior year administrative error (incorrectly
reported amount of federal income tax actually Copy the amount in column 3 to column 4. Include any
withheld). You had three employees. In 2022, you withheld minus sign shown in column 3.
$1,000 of federal income tax from Nathan Black, $2,000 from On line 41, describe what you misreported on Form 943.
Leah Green, and $6,000 from Becky Lee. The total amount of Tell us if your adjustment is for fractions of cents, third-party
federal income tax you withheld was $9,000. You mistakenly sick pay, or group-term life insurance.
reported $6,000 on line 8 of your 2022 Form 943. You
discovered the error on March 17, 2023. This is an example Example—Third-party sick pay underreported. You
of an administrative error that may be corrected in a later reported $6,900 (shown as “-6,900.00”) as a third-party sick
calendar year because the amount actually withheld from pay adjustment (reduction to tax) on your 2022 Form 943,
employees' wages isn’t the amount reported on Form 943. line 10. Your third-party sick pay adjustment should have
Use Form 943-X to correct the error. Enter $9,000 in column been $9,600 (shown as “-9,600.00”) because your third-party
1 and $6,000 in column 2. Subtract the amount in column 2 sick pay payer withheld that amount of social security and
from the amount in column 1. Medicare taxes from your employees. You discover the error
in April of 2023. To correct the error, figure the difference on
Column 1 (corrected amount) 9,000.00 Form 943-X as shown below.
Column 2 (Form 943, line 8) - 6,000.00
Column 3 (difference) 3,000.00 Column 1 (corrected amount) -9,600.00
Column 2 (Form 943, line 10) - (6,900.00)
Column 3 (difference) -2,700.00
Report the $3,000.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on
Here is how you would enter the numbers on Form 943-X.
line 41.

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Column 1 Column 2 Column 3 column 4 or a negative number in column 3 as a positive
(corrected amount) (Form 943, line 10) (difference) number in column 4.
-9,600.00 -6,900.00 -2,700.00 For corrections to 2020 Form 943, line 12b, the credit for
qualified sick and family leave wages is only available for
wages paid with respect to leave taken after March 31, 2020,
Report “-2,700.00” as your correction in column 4. and before January 1, 2021. For corrections to 2021 or 2022
In this example, you’re claiming a credit for $2,700 in Form 943, line 12b, the credit for qualified sick and family
overreported tax for your 2022 Form 943. Always enter the leave wages is only available for wages paid in 2021 or 2022
same amount in column 4 (including any minus sign) that you with respect to any leave taken after March 31, 2020, and
enter in column 3. before April 1, 2021. If you're correcting a year before 2020,
Be sure to explain the reasons for this correction on don't enter any amount on line 14.
line 41. Definition of qualified sick and family leave wages for
Only use line 12 to correct adjustments for fractions leave taken after March 31, 2020, and before April 1,
2021. For purposes of the credit for qualified sick and family
! of cents, third-party sick pay, or group-term life leave wages, qualified sick and family leave wages are
CAUTION insurance previously reported. File a separate Form
943-X for each year being corrected. wages for social security and Medicare tax purposes,
determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22),
13. Qualified Small Business Payroll Tax Credit that an employer pays that otherwise meet the requirements
for Increasing Research Activities of the Emergency Paid Sick Leave Act (EPSLA) or the
The payroll tax credit election must be made on or Emergency Family and Medical Leave Expansion Act
(Expanded FMLA), as enacted under the FFCRA and
! before the due date of the originally filed income tax amended by the COVID-related Tax Relief Act of 2020.
CAUTION return (including extensions). Any election to take the
payroll tax credit may be revoked only with the consent of the However, don't include any wages otherwise excluded under
IRS. sections 3121(b)(1)–(22) when reporting qualified sick and
family leave wages on your employment tax return and when
If you're correcting the qualified small business payroll tax figuring the credit on Worksheet 1, Step 2, lines 2a and 2a(i),
credit for increasing research activities that you reported on and on Step 2, lines 2e and 2e(i). Instead, include qualified
Form 943, line 12a (line 12 for years prior to 2020), enter the sick leave wages and qualified family leave wages excluded
total corrected amount in column 1. In column 2, enter the from the definition of employment under sections 3121(b)(1)–
amount you originally reported or as previously corrected. In (22) separately in Step 2, line 2a(iii) and/or line 2e(iii),
column 3, enter the difference between columns 1 and 2. respectively, before you figure your total credit in Step 2,
line 2d (credit for qualified sick leave wages), or Step 2,
Copy the amount in column 3 to column 4. However, to line 2h (credit for qualified family leave wages).
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number in The 2020 Instructions for Form 943 were released before
column 4 or a negative number in column 3 as a positive the COVID-related Tax Relief Act of 2020 was enacted on
number in column 4. December 27, 2020; therefore, Worksheet 1, in the 2020
Instructions for Form 943, didn't include lines to add the
You must attach a corrected Form 8974 and explain the wages that meet an exclusion under sections 3121(b)(1)–
reasons for this correction on line 41. (22) when figuring the credit for qualified sick and family
leave wages. If your Form 943 for 2020 didn't claim the
14. Nonrefundable Portion of Credit for correct amount of the credit for qualified sick and family leave
Qualified Sick and Family Leave Wages for wages because you paid qualified sick leave wages and/or
qualified family leave wages that meet an exclusion under
Leave Taken After March 31, 2020, and Before sections 3121(b)(1)–(22), you may file Form 943-X and
April 1, 2021 complete Worksheet 1 to claim the correct amount of the
Form 943-X and these instructions use the terms credit. You’ll also include on Form 943-X, lines 26 and 27,
TIP “nonrefundable” and “refundable” when discussing and on Worksheet 1 any qualified health plan expenses
credits. The term “nonrefundable” means the portion allocable to those wages. The appropriate lines related to the
of the credit which is limited by law to certain taxes. The term exclusions under sections 3121(b)(1)–(22) were added to
“refundable” means the portion of the credit which is in Worksheet 1 in the 2021 Instructions for Form 943.
excess of those taxes. Example—Nonrefundable portion of credit for
If you’re correcting the nonrefundable portion of the credit qualified sick and family leave wages increased. You
for qualified sick and family leave wages for leave taken after originally reported a $1,000 nonrefundable portion of the
March 31, 2020, and before April 1, 2021, that you reported credit for qualified sick and family leave wages on Form 943,
on Form 943, line 12b, enter the total corrected amount from line 12b, for 2020. In March 2023, you discover that you
Worksheet 1, Step 2, line 2j, in column 1. In column 2, enter made an error when figuring the credit. You use Worksheet 1
the amount you originally reported or as previously corrected. to refigure the nonrefundable portion of the credit for qualified
In column 3, enter the difference between columns 1 and 2. sick and family leave wages and you determine that the
For more information about the credit for qualified sick and credit is $2,000. To correct the error, figure the difference on
family leave wages, go to IRS.gov/PLC. Form 943 X as shown next.‐

Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number in

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Column 1 (corrected amount) 2,000.00 2021-16_IRB#NOT-2021-23, for more information about the
Column 2 (Form 943, line 12b) - 1,000.00 employee retention credit for qualified wages paid after
Column 3 (difference) 1,000.00 December 31, 2020, and before July 1, 2021. Also see
section IV of Notice 2021-49, 2021-34 I.R.B. 316, available at
IRS.gov/irb/2021-34_IRB#NOT-2021-49; and Rev. Proc.
2021-33.
To properly show the credit increase as a reduction to
your tax balance, enter the positive number in column 3 as a Be sure to explain the reasons for this correction on
negative number in column 4. Here is how you would enter line 41.
the numbers on Form 943 X, line 14.‐
For corrections to a 2020 Form 943, the employee
TIP retention credit is only available for qualified wages
Column 1 Column 2 Column 3 Column 4 paid after March 12, 2020, and before January 1,
(corrected (Form 943, line 12b) (difference) (tax correction) 2021. For corrections to a 2021 Form 943, the employee
amount)
retention credit is only available for qualified wages paid after
2,000.00 1,000.00 1,000.00 -1,000.00
December 31, 2020, and before October 1, 2021, unless the
employer was a recovery startup business. An employer that
was a recovery startup business could also claim the
Be sure to explain the reasons for this correction on employee retention credit for wages paid after September 30,
line 41. 2021, and before January 1, 2022. Adjustments to the
nonrefundable portion of the employee retention credit for
15a. Nonrefundable Portion of Employee
qualified wages paid after March 12, 2020, and before July 1,
Retention Credit 2021, are reported on Form 943-X, line 15a, and adjustments
Use line 15a only for corrections to a 2020 or 2021 Form 943. to the refundable portion of the credit are reported on Form
Section 206(c) of the Taxpayer Certainty and 943-X, line 24a. Adjustments to qualified wages for the
TIP Disaster Tax Relief Act of 2020 removed the employee retention credit are reported on Form 943-X,
restriction on an employer who has received a Small line 28. Adjustments to qualified health plan expenses
Business Interruption Loan under the Paycheck Protection allocable to the employee retention credit are reported on
Program (PPP) from claiming the employee retention credit. Form 943-X, line 29. If you claimed the employee retention
The eligible employer can claim the employee retention credit on your original 2020 Form 943 or your original 2021
credit on any qualified wages that aren't counted as payroll Form 943 for qualified wages paid before July 1, 2021, and
costs in obtaining PPP loan forgiveness. Any wages that you make any corrections on Form 943-X for the year to
could count toward eligibility for the employee retention credit amounts used to figure this credit, you’ll need to refigure the
or PPP loan forgiveness can be applied to either of these two amount of the credit using Worksheet 2. You’ll also use this
programs, but not both. If your Form 943 for 2020 didn't claim worksheet to figure the credit for qualified wages paid after
the correct amount for the employee retention credit because March 12, 2020, and before July 1, 2021, if you're claiming
you received a Small Business Interruption Loan under the the credit for the first time on Form 943-X.
PPP, you may file Form 943-X and complete Worksheet 2 to
claim the correct amount of the credit. For more information, Instructions for Qualified Wages Paid After June
see Notice 2021-20, 2021-11 I.R.B. 922, available at
30, 2021, and Before January 1, 2022
IRS.gov/irb/2021-11_IRB#NOT-2021-20; and Rev. Proc.
2021-33, 2021-34 I.R.B. 327, available at IRS.gov/irb/ The Infrastructure Investment and Jobs Act amends
2021-34_IRB#REV-PROC-2021-33. ! section 3134 of the Internal Revenue Code, as
CAUTION enacted under the ARP, to limit the availability of the
employee retention credit in the fourth quarter of 2021 to
Instructions for Qualified Wages Paid After March employers that are recovery startup businesses, as defined
12, 2020, and Before July 1, 2021 in section 3134(c)(5). Thus, for wages paid after September
30, 2021, and before January 1, 2022, only the wages paid
If you’re correcting the nonrefundable portion of the by recovery startup businesses can be qualified wages. See
employee retention credit for qualified wages paid after the 2021 revision of the Instructions for Form 943 for more
March 12, 2020, and before July 1, 2021, that you reported information about a recovery startup business.
on Form 943, line 12c, enter the total corrected amount from
Worksheet 2, Step 2, line 2h, in column 1. In column 2, enter If you're correcting the nonrefundable portion of the
the amount you originally reported or as previously corrected. employee retention credit for qualified wages paid after June
In column 3, enter the difference between columns 1 and 2. 30, 2021, and before January 1, 2022, that you reported on
Copy the amount in column 3 to column 4. However, to Form 943, line 12c, enter the total corrected amount from
properly show the amount as a credit or balance due item, Worksheet 4, Step 2, line 2h, in column 1. In column 2, enter
enter a positive number in column 3 as a negative number in the amount you originally reported or as previously corrected.
column 4 or a negative number in column 3 as a positive In column 3, enter the difference between columns 1 and 2.
number in column 4. For an example of how to report
amounts in columns 1–4 for an employment tax credit, see Copy the amount in column 3 to column 4. However, to
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 in
For more information about the employee retention credit column 4 or a negative number in column 3 as a positive
for qualified wages paid after March 12, 2020, and before number in column 4. For an example of how to report
January 1, 2021, see Notice 2021-20. See Notice 2021-23, amounts in columns 1–4 for an employment tax credit, see
2021-16 I.R.B. 1113, available at IRS.gov/irb/ the instructions for line 14, earlier.

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For more information about the employee retention credit security and Medicare tax purposes, determined without
for qualified wages paid after June 30, 2021, and before regard to the exclusions from the definition of employment
January 1, 2022, see Notice 2021-49 and Rev. Proc. under sections 3121(b)(1)–(22), that an employer pays that
2021-33. See Notice 2021-65, 2021-51 I.R.B. 880, available otherwise meet the requirements of the EPSLA or Expanded
at IRS.gov/irb/2021-51_IRB#NOT-2021-65, for modifications FMLA, as enacted under the FFCRA and amended for
to Notice 2021-49. purposes of the ARP. Taxable qualified sick leave wages and
qualified family leave wages for leave taken after March 31,
Be sure to explain the reasons for this correction on 2021, and before October 1, 2021, were included on Form
line 41. 943, line 2, and can be adjusted only on Form 943-X, line 6.
For corrections to a 2021 Form 943, the employee Total qualified sick and family leave wages for leave taken
TIP retention credit is only available for qualified wages after March 31, 2021, and before October 1, 2021, including
paid after December 31, 2020, and before October 1, any qualified leave wages that were above the social security
2021, unless the employer was a recovery startup business. wage base and any qualified leave wages excluded from the
An employer that was a recovery startup business could also definition of employment under sections 3121(b)(1)–(22),
claim the employee retention credit for wages paid after were included on Form 943, lines 22 and 25, respectively,
September 30, 2021, and before January 1, 2022. and can be adjusted only on Form 943-X, lines 31 and 34,
Adjustments to the nonrefundable portion of the employee respectively. Use Worksheet 3 to figure your credit.
retention credit for qualified wages paid after June 30, 2021, Be sure to explain the reasons for this correction on
and before January 1, 2022, are reported on Form 943-X, line 41.
line 15a, and adjustments to the refundable portion of the
credit are reported on Form 943-X, line 24a. Adjustments to 15c. Nonrefundable Portion of COBRA Premium
qualified wages for the employee retention credit are Assistance Credit
reported on Form 943-X, line 28. Adjustments to qualified Use line 15c only for corrections to a 2021 or 2022 Form 943.
health plan expenses allocable to the employee retention
credit are reported on Form 943-X, line 29. If you claimed the The COBRA premium assistance is available for periods
employee retention credit on your original 2021 Form 943 of coverage beginning on or after April 1, 2021, through
and you make any corrections on Form 943-X to amounts periods of coverage beginning on or before September 30,
used to figure the credit for qualified wages paid after June 2021. For more information, see Credit for COBRA premium
30, 2021, and before January 1, 2022, you'll need to refigure assistance payments is limited to periods of coverage
the amount of the credit using Worksheet 4. You'll also use beginning on or after April 1, 2021, through periods of
this worksheet to figure this credit if you’re claiming the credit coverage beginning on or before September 30, 2021 under
for the first time on Form 943-X. What's New, earlier.
Premium payees that receive an election from an
15b. Nonrefundable Portion of Credit for TIP assistance eligible individual are entitled to the
Qualified Sick and Family Leave Wages for COBRA premium assistance credit for premiums not
paid during the quarter in which the election is received.
Leave Taken After March 31, 2021, and Before Premium payees don't file a Form 943-X for premium
October 1, 2021 assistance even if the coverage is retroactive to a prior
If you’re correcting the nonrefundable portion of the credit for quarter. See Notice 2021-31 for more information.
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that you If you’re correcting the nonrefundable portion of the
reported on Form 943, line 12d, enter the total corrected COBRA premium assistance credit that you reported on
amount from Worksheet 3, Step 2, line 2r, in column 1. In Form 943, line 12e, enter the total corrected amount from
column 2, enter the amount you originally reported or as Worksheet 5, Step 2, line 2g, in column 1. In column 2, enter
previously corrected. In column 3, enter the difference the amount you originally reported or as previously corrected.
between columns 1 and 2. For more information about the In column 3, enter the difference between columns 1 and 2.
credit for qualified sick and family leave wages, go to Copy the amount in column 3 to column 4. However, to
IRS.gov/PLC. properly show the amount as a credit or balance due item,
Copy the amount in column 3 to column 4. However, to enter a positive number in column 3 as a negative number in
properly show the amount as a credit or balance due item, column 4 or a negative number in column 3 as a positive
enter a positive number in column 3 as a negative number in number in column 4. For an example of how to report
column 4 or a negative number in column 3 as a positive amounts in columns 1–4 for an employment tax credit, see
number in column 4. For an example of how to report the instructions for line 14, earlier.
amounts in columns 1–4 for an employment tax credit, see Be sure to explain the reasons for this correction on
the instructions for line 14, earlier. line 41.
For corrections to 2021 or 2022 Form 943, line 12d, the
credit for qualified sick and family leave wages is only 15d. Number of Individuals Provided COBRA
available for wages paid in 2021 or 2022 with respect to any Premium Assistance
leave taken after March 31, 2021, and before October 1, Use line 15d only for corrections to a 2021 or 2022 Form 943.
2021. If you're correcting a year before 2021, don't enter any
If you’re correcting the number of individuals provided
amount on line 15b.
COBRA premium assistance that you reported on Form 943,
Definition of qualified sick and family leave wages for line 12f, enter the total corrected amount in column 1. In
leave taken after March 31, 2021, and before October 1, column 2, enter the amount you originally reported or as
2021. For purposes of this credit, qualified sick leave wages previously corrected. In column 3, enter the difference
and qualified family leave wages are wages for social between columns 1 and 2.

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Be sure to explain the reasons for this correction on Example. You entered “-500.00” in column 4 of line 6,
line 41. “-100.00” in column 4 of line 9, and “1,400.00” in column 4 of
line 11. Combine these amounts and enter “800.00” in
16–19. Special Additions to Wages for Federal column 4 of line 20.
Income Tax, Social Security Taxes, Medicare
Taxes, and Additional Medicare Tax Line 6 (column 4) -500.00
Section 3509 provides special rates for the employee share Line 9 (column 4) -100.00
of social security tax, Medicare tax, Additional Medicare Tax, Line 11 (column 4) + 1,400.00
and federal income tax withholding when workers are Line 20 (column 4) 800.00
reclassified as employees in certain circumstances. The
applicable rate depends on whether you filed required
information returns. An employer can’t recover any tax paid
21. Deferred Amount of the Employer Share of
under this provision from the employees. The full employer
share of social security and Medicare tax is due for all Social Security Tax
reclassifications. Use Form 943-X, line 21, if you need to correct the deferred
amount of the employer share of social security tax that you
Note. Section 3509 rates aren’t available if you intentionally reported on your 2020 Form 943, line 14b. Enter the total
disregarded the requirements to withhold taxes from the corrected amount in column 1. In column 2, enter the amount
employee, or if you withheld federal income tax but didn’t you originally reported or as previously corrected by you or
withhold social security and Medicare tax. Section 3509 rates the IRS. In column 3, enter the difference between columns 1
are also not available for certain statutory employees. and 2.
On lines 16–19, enter only corrections to wages resulting Copy the amount in column 3 to column 4. However,
from reclassifying certain workers as employees when because an increase to the deferred amount of the employer
section 3509 rates are used to calculate the taxes. share of social security tax defers the payment due, to
If the employer issued the required information returns, properly show the amount as a deferral of payment, enter a
use the section 3509 rates as follows. positive number in column 3 as a negative number in column
• For social security taxes, use the employer rate of 6.2% 4. A decrease to the deferred amount of the employer share
plus 20% of the employee rate of 6.2%, for a total rate of of social security tax decreases the payment you can defer
7.44% of wages. and must be shown as a balance due item; therefore, to
• For Medicare taxes, use the employer rate of 1.45% plus properly show the amount as a balance due item, enter a
20% of the employee rate of 1.45%, for a total rate of 1.74% negative number in column 3 as a positive number in column
of wages. 4.
• For Additional Medicare Tax, 0.18% (20% of the employee If you're filing Form 943-X to increase the amount of social
rate of 0.9%) of wages subject to Additional Medicare Tax. security wages paid on or after March 27, 2020, and before
• For federal income tax withholding, the rate is 1.5% of January 1, 2021, so that there is an additional amount of
wages. social security tax that hasn't yet been paid, and hasn't yet
If the employer didn’t issue the required information been deferred, then you may use Form 943-X to increase the
returns, use the section 3509 rates as follows. amount of the deferred employer share of social security tax
• For social security taxes, use the employer rate of 6.2% originally reported on Form 943, line 14b. If you're filing Form
plus 40% of the employee rate of 6.2%, for a total rate of 943-X to decrease the amount of social security wages paid
8.68% of wages. on or after March 27, 2020, and before January 1, 2021, so
• For Medicare taxes, use the employer rate of 1.45% plus that there is a decrease in the amount of social security tax
40% of the employee rate of 1.45%, for a total rate of 2.03% that is eligible for deferral, then you must use Form 943-X to
of wages. decrease the amount of the deferred employer share of
• For Additional Medicare Tax, 0.36% (40% of the employee social security tax originally reported on Form 943, line 14b, if
rate of 0.9%) of wages subject to Additional Medicare Tax. the decrease in wages causes the amount you originally
• For federal income tax withholding, the rate is 3.0% of deferred to exceed the amount that is now eligible for
wages. deferral. Otherwise, you may only correct the amount of the
Unlike some other lines on Form 943-X, enter in column 1 deferred employer share of social security tax if the amount
only the corrected wages for workers being reclassified, not originally reported on Form 943, line 14b, isn't the amount
the amount paid to all employees. Enter in column 2 you actually deferred (for example, you incorrectly reported
previously reported wages (if any) to reclassified employees. the amount that you actually deferred). If you already paid the
To get the amount for column 4, use the applicable section correct amount of the employer share of social security tax
3509 rates. If you filed the required information returns for during the payroll tax deferral period, you may not
some employees but didn’t file them for other employees, be subsequently defer the payment by filing Form 943-X. See
sure to use the applicable rates for each employee when IRS.gov/ETD for more information about the interaction of
calculating the amounts in column 4 and show your credits and the deferral of employment tax deposits and
calculations on line 41. The tax correction in column 4 will be payments.
a positive number if you increased the amount of wages you The deferred amount of the employer share of social
previously reported. See the instructions for line 40, later, for security tax was only available for deposits and payments
more information. due on or after March 27, 2020, and before January 1, 2021,
as well as deposits and payments due after January 1, 2021,
20. Subtotal that were required for wages paid during the applicable
Combine the amounts on lines 6–19 of column 4 and enter period. One-half of the deferred amount of the employer
the total on line 20. share of social security tax was due by December 31, 2021,

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and the remainder was due by December 31, 2022. Because 23. Refundable Portion of Credit for Qualified
both December 31, 2021, and December 31, 2022, were Sick and Family Leave Wages for Leave Taken
nonbusiness days, payments made on the next business day
were considered timely. Any payments or deposits you made After March 31, 2020, and Before April 1, 2021
before December 31, 2021, were first applied against your If you're correcting the refundable portion of the credit for
payment due on December 31, 2021, and then applied qualified sick and family leave wages for leave taken after
against your payment due on December 31, 2022. For more March 31, 2020, and before April 1, 2021, that you reported
information about the deferral of employment tax deposits, on Form 943, line 14d, enter the total corrected amount from
go to IRS.gov/ETD and see the Instructions for Form 943, Worksheet 1, Step 2, line 2k, in column 1. In column 2, enter
available at IRS.gov/Form943. the amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and 2.
Be sure to explain the reasons for any correction on For more information about the credit for qualified sick and
line 41. family leave wages, go to IRS.gov/PLC.
22. Deferred Amount of the Employee Share of Copy the amount in column 3 to column 4. However, to
Social Security Tax properly show the amount as a credit or balance due item,
Use Form 943-X, line 22, if you need to correct the deferred enter a positive number in column 3 as a negative number in
amount of the employee share of social security tax that you column 4 or a negative number in column 3 as a positive
reported on your 2020 Form 943, line 14c. Enter the total number in column 4. For an example of how to report
corrected amount in column 1. In column 2, enter the amount amounts in columns 1–4 for an employment tax credit, see
you originally reported or as previously corrected by you or the instructions for line 14, earlier.
the IRS. In column 3, enter the difference between columns 1 For corrections to a 2020 Form 943, line 14d, the credit for
and 2. qualified sick and family leave wages is only available for
Copy the amount in column 3 to column 4. However, wages paid with respect to leave taken after March 31, 2020,
because an increase to the deferred amount of the employee and before January 1, 2021. For corrections to a 2021 or
share of social security tax defers the payment due, to 2022 Form 943, line 14d, the credit for qualified sick and
properly show the amount as a deferral of payment, enter a family leave wages is only available for wages paid in 2021
positive number in column 3 as a negative number in column or 2022 with respect to any leave taken after March 31, 2020,
4. A decrease to the deferred amount of the employee share and before April 1, 2021. If you're correcting a year before
of social security tax decreases the payment you can defer 2020, don't enter any amount on line 23.
and must be shown as a balance due item; therefore, to
properly show the amount as a balance due item, enter a Be sure to explain the reasons for this correction on
negative number in column 3 as a positive number in column line 41.
4.
24a. Refundable Portion of Employee Retention
You may only correct the amount of the deferred Credit
employee share of social security tax if the amount originally
Use line 24a only for corrections to a 2020 or 2021 Form 943.
reported on Form 943, line 14c, isn't the amount you actually
deferred (for example, you incorrectly reported the amount For corrections to a 2020 Form 943, the employee
that you actually deferred). If you already paid the correct TIP retention credit is only available for qualified wages
amount of the employee's share of social security tax, you paid after March 12, 2020, and before January 1,
may not subsequently defer the payment by filing Form 2021. For corrections to a 2021 Form 943, the employee
943-X. retention credit is only available for qualified wages paid after
December 31, 2020, and before October 1, 2021, unless the
The deferred amount of the employee share of social
employer was a recovery startup business. An employer that
security tax was only available for social security wages of
was a recovery startup business could also claim the
less than $4,000 paid to an employee in any biweekly pay
employee retention credit for wages paid after September 30,
period (or the equivalent threshold amount for other pay
2021, and before January 1, 2022.
periods) paid on a pay date during the period beginning on
September 1, 2020, and ending on December 31, 2020. The
due date for withholding and payment of the deferred Instructions for Qualified Wages Paid After March
employee share of social security tax was postponed until the 12, 2020, and Before July 1, 2021
period beginning on January 1, 2021, and ending on
December 31, 2021. The employer was liable to pay the
If you're correcting the refundable portion of the employee
deferred employee share of social security tax to the IRS and
retention credit that you reported on Form 943, line 14e, for
was required to do so before January 1, 2022, to avoid
qualified wages paid after March 12, 2020, and before July 1,
interest, penalties, and additions to tax on those amounts.
2021, enter the total corrected amount from Worksheet 2,
Because January 1, 2022, was a nonbusiness day,
Step 2, line 2i, in column 1. In column 2, enter the amount
payments made on January 3, 2022, were considered timely.
you originally reported or as previously corrected. In column
For more information about the deferral of the employee
3, enter the difference between columns 1 and 2. For more
share of social security tax, see Notice 2020 65, 2020 38 ‐ ‐ information about the employee retention credit for qualified
I.R.B. 567, available at IRS.gov/irb/
wages paid after March 12, 2020, and before January 1,
2020-38_IRB#NOT-2020-65; and Notice 2021-11, 2021-06
2021, see Notice 2021-20. See Notice 2021-23 for more
I.R.B. 827, available at IRS.gov/irb/
information about the employee retention credit for qualified
2021-06_IRB#NOT-2021-11.
wages paid after December 31, 2020, and before July 1,
Be sure to explain the reasons for any corrections on 2021. Also see section IV of Notice 2021-49, and Rev. Proc.
line 41. 2021-33.

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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 24c. Refundable Portion of COBRA Premium
number in column 4. For an example of how to report Assistance Credit
amounts in columns 1–4 for an employment tax credit, see Use line 24c only for corrections to a 2021 or 2022 Form 943.
the instructions for line 14, earlier.
The COBRA premium assistance is available for periods
Be sure to explain the reasons for this correction on of coverage beginning on or after April 1, 2021, through
line 41. periods of coverage beginning on or before September 30,
2021. For more information, see Credit for COBRA premium
Instructions for Qualified Wages Paid After June assistance payments is limited to periods of coverage
beginning on or after April 1, 2021, through periods of
30, 2021, and Before January 1, 2022
coverage beginning on or before September 30, 2021 under
What's New, earlier.
If you're correcting the refundable portion of the employee
retention credit that you reported on Form 943, line 14e, for If you’re correcting the refundable portion of the COBRA
qualified wages paid after June 30, 2021, and before January premium assistance credit that you reported on Form 943,
1, 2022, enter the total corrected amount from Worksheet 4, line 14g, enter the total corrected amount from Worksheet 5,
Step 2, line 2i, in column 1. In column 2, enter the amount Step 2, line 2h, in column 1. In column 2, enter the amount
you originally reported or as previously corrected. In column you originally reported or as previously corrected. In column
3, enter the difference between columns 1 and 2. For more 3, enter the difference between columns 1 and 2.
information about the employee retention credit for qualified
wages paid after June 30, 2021, and before January 1, 2022, Copy the amount in column 3 to column 4. However, to
see Notice 2021-49 and Rev. Proc. 2021-33. See Notice properly show the amount as a credit or balance due item,
2021-65 for modifications to Notice 2021-49. enter a positive number in column 3 as a negative number in
column 4 or a negative number in column 3 as a positive
Copy the amount in column 3 to column 4. However, to number in column 4. For an example of how to report
properly show the amount as a credit or balance due item, amounts in columns 1–4 for an employment tax credit, see
enter a positive number in column 3 as a negative number in the instructions for line 14, earlier.
column 4 or a negative number in column 3 as a positive Be sure to explain the reasons for this correction on
number in column 4. For an example of how to report line 41.
amounts in columns 1–4 for an employment tax credit, see
the instructions for line 14, earlier. Corrections to Form 943, Line 14g (For 2020) or
Line 14i (For 2021)
Be sure to explain the reasons for this correction on
line 41. Form 943-X doesn't include a line to correct amounts
reported on Form 943, line 14g (14i), for the total advances
24b. Refundable Portion of Credit for Qualified received from filing Form(s) 7200 for the year. If a
discrepancy exists between the amount reported on Form
Sick and Family Leave Wages for Leave Taken
943 and the amount of advance payments issued, the IRS
After March 31, 2021, and Before October 1, will generally correct the amount reported on Form 943,
2021 line 14g (14i), to match the amount of advance payments
If you’re correcting the refundable portion of the credit for issued. However, aggregate filers may need to correct the
qualified sick and family leave wages for leave taken after amount reported on Form 943, line 14g (14i), to reflect the
March 31, 2021, and before October 1, 2021, that you correct advance payments received by their clients or
reported on Form 943, line 14f, enter the total corrected customers. If you're an aggregate filer that needs to correct
amount from Worksheet 3, Step 2, line 2s, in column 1. In the amount reported on Form 943, line 14g (14i), include any
column 2, enter the amount you originally reported or as increase or decrease to the amount in the "Total" reported on
previously corrected. In column 3, enter the difference Form 943-X, line 25; write "Correction to line 14g (14i)" on the
between columns 1 and 2. For more information about the dotted line to the left of the entry box on line 25; explain your
credit for qualified sick and family leave wages, go to correction on line 41; and attach Schedule R (Form 943) to
IRS.gov/PLC. Form 943-X to show corrections for your clients or
customers.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item, 25. Total
enter a positive number in column 3 as a negative number in Combine the amounts from column 4 on lines 20–24c and
column 4 or a negative number in column 3 as a positive enter the result on line 25.
number in column 4. For an example of how to report
amounts in columns 1–4 for an employment tax credit, see Your credit. If the amount entered on line 25 is less than
the instructions for line 14, earlier. zero, for example, “-115.00,” you have a credit because you
overreported your federal employment taxes.
For corrections to 2021 or 2022 Form 943, line 14f, the • If you checked the box on line 1, include this amount on
credit for qualified sick and family leave wages is only the "Total deposits" line of Form 943 for the year during
available for wages paid in 2021 or 2022 with respect to any which you filed Form 943-X. Don’t make any changes to your
leave taken after March 31, 2021, and before October 1, record of federal tax liability reported on Form 943, line 17, or
2021. If you're correcting a year before 2021, don't enter any Form 943-A, unless you were assessed an FTD penalty. For
amount on line 24b. more information, see the Form 943-A instructions.

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• If you checked the box on line 2, you’re filing a claim for on Form 943, line 18, enter the total corrected amount for all
refund or abatement of the amount shown. employees in column 1. In column 2, enter the amount you
If your credit is less than $1, we will send a refund or apply originally reported or as previously corrected. In column 3,
it to your next return only if you ask us in writing to do so. enter the difference between columns 1 and 2. Enter the
corrected amount from column 1 on Worksheet 1, Step 2,
Amount you owe. If the amount on line 25 is a positive line 2b.
number, you must pay the amount you owe by the time you
file Form 943-X. You may not use any credit that you show 27. Qualified Health Plan Expenses Allocable to
on another Form 943-X to pay the amount you owe, even if Qualified Family Leave Wages for Leave Taken
you filed for the amount you owe and the credit at the same
time. After March 31, 2020, and Before April 1, 2021
If you owe tax and are filing a timely Form 943-X, don’t file If you're correcting the qualified health plan expenses
an amended Form 943-A unless you were assessed an FTD allocable to qualified family leave wages for leave taken after
penalty caused by an incorrect, incomplete, or missing Form March 31, 2020, and before April 1, 2021, that you reported
943-A. Don’t include the tax increase reported on Form on Form 943, line 19, enter the total corrected amount for all
943-X on any amended Form 943-A you file. employees in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
If you owe tax and are filing a late Form 943-X, that is, enter the difference between columns 1 and 2. Enter the
after the due date of Form 943 for the year in which you corrected amount from column 1 on Worksheet 1, Step 2,
discovered the error, you must file an amended Form 943-A line 2f.
with the Form 943-X. Otherwise, the IRS may assess an
“averaged” FTD penalty. The total tax reported on Form 28. Qualified Wages for the Employee Retention
943-A, line M, must match the corrected tax (Form 943, Credit
line 13, combined with any correction reported on Form
943-X, line 20) for the year, less any previous abatements Use line 28 only for corrections to a 2020 or 2021 Form 943.
and interest-free tax assessments. If you're correcting the qualified wages for the employee
Payment methods. You may pay the amount you owe on retention credit that you reported on Form 943, line 20, enter
line 25 electronically using the Electronic Federal Tax the total corrected amount for all employees in column 1. In
Payment System (EFTPS), by credit card or debit card, or by column 2, enter the amount you originally reported or as
a check or money order. previously corrected. In column 3, enter the difference
• The preferred method of payment is EFTPS. For more between columns 1 and 2. Enter the corrected amount from
information, go to EFTPS.gov, or call 800-555-4477. To column 1 on Worksheet 2, Step 2, line 2a, for qualified wages
contact EFTPS using Telecommunications Relay Services paid after March 12, 2020, and before July 1, 2021. Enter the
(TRS) for people who are deaf, hard of hearing, or have a corrected amount from column 1 on Worksheet 4, Step 2,
speech disability, dial 711 and then provide the TRS line 2a, for qualified wages paid after June 30, 2021, and
assistant the 800-555-4477 number above or 800-733-4829. before January 1, 2022.
Additional information about EFTPS is also available in Pub.
29. Qualified Health Plan Expenses for the
966.
• To pay by credit or debit card, go to IRS.gov/PayByCard. Employee Retention Credit
Your payment will be processed by a payment processor Use line 29 only for corrections to a 2020 or 2021 Form 943.
who will charge a processing fee.
• If you pay by check or money order, make it payable to If you're correcting the qualified health plan expenses
“United States Treasury.” On your check or money order, be allocable to wages reported on Form 943, line 20, that you
sure to write your EIN, “Form 943-X,” and the year corrected. reported on Form 943, line 21, enter the total corrected
You don’t have to pay if the amount you owe is less than $1. amount for all employees in column 1. In column 2, enter the
amount you originally reported or as previously corrected. In
Lines 26–38 column 3, enter the difference between columns 1 and 2.
For lines 26–38, you’ll only enter amounts in columns 1, 2, Enter the corrected amount from column 1 on Worksheet 2,
and 3. These lines don't have an entry space for column 4 Step 2, line 2b, for qualified health plan expenses allocable to
because these adjustments don't directly result in an qualified wages paid after March 12, 2020, and before July 1,
increase or decrease to your tax. The amounts entered on 2021. Enter the corrected amount from column 1 on
lines 26–36 are amounts that you use on Worksheets 1–5, as Worksheet 4, Step 2, line 2b, for qualified health plan
applicable, to figure your credits. If you reported an incorrect expenses allocable to qualified wages paid after June 30,
amount on lines 18–29 on your original Form 943, then you’ll 2021, and before January 1, 2022.

use lines 26–38 of Form 943 X to report the correction. Use ‐ 30. Credit From Form 5884 C, Line 11, for the ‐
Worksheets 1–5, as applicable, to refigure your credits based
on the corrected amounts reported in column 1. Be sure to Year
explain the reasons for your corrections to lines 26–38 on Use line 30 only for corrections to a 2020 Form 943.
line 41.
If you're correcting the credit from Form 5884 C, line 11, ‐
26. Qualified Health Plan Expenses Allocable to for the year, that you reported on 2020 Form 943, line 22,
enter the total corrected amount in column 1. In column 2,
Qualified Sick Leave Wages for Leave Taken
enter the amount you originally reported or as previously
After March 31, 2020, and Before April 1, 2021 corrected. In column 3, enter the difference between columns
If you're correcting the qualified health plan expenses 1 and 2. Enter the corrected amount from column 1 on
allocable to qualified sick leave wages for leave taken after Worksheet 1, Step 1, line 1g. Entering an amount here is
March 31, 2020, and before April 1, 2021, that you reported strictly for purposes of figuring the credit for qualified sick and

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family wages for leave taken after March 31, 2020, and you reported on Form 943, line 25, enter the total corrected
before April 1, 2021, on Worksheet 1. For purposes of amount in column 1. In column 2, enter the amount you
figuring the employee retention credit for qualified wages originally reported or as previously corrected. In column 3,
paid after March 12, 2020, and before July 1, 2021, enter the enter the difference between columns 1 and 2. Enter the
corrected amount from column 1 on Worksheet 2, Step 1, corrected amount from column 1 on Worksheet 3, Step 2,
line 1h, unless you also completed Worksheet 1 and you're line 2g.
bringing the amount from Worksheet 1, Step 1, line 1j,
Be sure to explain the reasons for this correction on
forward to Worksheet 2, Step 1, line 1a. Reporting a
line 41.
correction on this line doesn't correct the credit claimed on
Form 5884-C. 35. Qualified Health Plan Expenses Allocable to
31. Qualified Sick Leave Wages for Leave Taken Qualified Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1, After March 31, 2021, and Before October 1,
2021 2021
If you’re correcting the qualified sick leave wages for leave If you’re correcting the qualified health plan expenses
taken after March 31, 2021, and before October 1, 2021, that allocable to qualified family leave wages for leave taken after
you reported on Form 943, line 22, enter the total corrected March 31, 2021, and before October 1, 2021, that you
amount in column 1. In column 2, enter the amount you reported on Form 943, line 26, enter the total corrected
originally reported or as previously corrected. In column 3, amount for all employees in column 1. In column 2, enter the
enter the difference between columns 1 and 2. Enter the amount you originally reported or as previously corrected. In
corrected amount from column 1 on Worksheet 3, Step 2, column 3, enter the difference between columns 1 and 2.
line 2a. Enter the corrected amount from column 1 on Worksheet 3,
Step 2, line 2h.
Be sure to explain the reasons for this correction on
line 41. Be sure to explain the reasons for this correction on
line 41.
32. Qualified Health Plan Expenses Allocable to
36. Amounts Under Certain Collectively
Qualified Sick Leave Wages for Leave Taken
Bargained Agreements Allocable to Qualified
After March 31, 2021, and Before October 1,
Family Leave Wages for Leave Taken After
2021
March 31, 2021, and Before October 1, 2021
If you’re correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after If you’re correcting the amounts under certain collectively
March 31, 2021, and before October 1, 2021, that you bargained agreements allocable to qualified family leave
reported on Form 943, line 23, enter the total corrected wages for leave taken after March 31, 2021, and before
amount for all employees in column 1. In column 2, enter the October 1, 2021, that you reported on Form 943, line 27,
amount you originally reported or as previously corrected. In enter the total corrected amount for all employees in column
column 3, enter the difference between columns 1 and 2. 1. In column 2, enter the amount you originally reported or as
Enter the corrected amount from column 1 on Worksheet 3, previously corrected. In column 3, enter the difference
Step 2, line 2b. between columns 1 and 2. Enter the corrected amount from
column 1 on Worksheet 3, Step 2, line 2i.
Be sure to explain the reasons for this correction on Be sure to explain the reasons for this correction on
line 41. line 41.
33. Amounts Under Certain Collectively Recovery startup businesses are limited to a
Bargained Agreements Allocable to Qualified ! maximum employee retention credit of $50,000 per
CAUTION quarter. Don’t enter more than $50,000 per quarter in
Sick Leave Wages for Leave Taken After March
total on lines 15a and 24a.
31, 2021, and Before October 1, 2021
If you’re correcting the amounts under certain collectively 37. If You’re Eligible for the Employee Retention
bargained agreements allocable to qualified sick leave
wages for leave taken after March 31, 2021, and before Credit in the Third Quarter of 2021 Solely
October 1, 2021, that you reported on Form 943, line 24, Because Your Business Is a Recovery Startup
enter the total corrected amount for all employees in column Business . . .
1. In column 2, enter the amount you originally reported or as Whether you complete line 37 to tell us if you're eligible for
previously corrected. In column 3, enter the difference the employee retention credit in the third quarter of 2021
between columns 1 and 2. Enter the corrected amount from solely because your business is a recovery startup business
column 1 on Worksheet 3, Step 2, line 2c. depends on its applicability and whether you originally
Be sure to explain the reasons for this correction on reported an amount on your 2021 Form 943, line 28.
line 41. • If you reported the total of any amounts included on lines
12c and 14e on line 28 for the third quarter on your originally
34. Qualified Family Leave Wages for Leave filed 2021 Form 943 but that is no longer accurate, explain in
detail on line 41 why you no longer think that you’re a
Taken After March 31, 2021, and Before October recovery startup business and the reasons that you still
1, 2021 qualify for the employee retention credit.
If you’re correcting the qualified family leave wages for leave • If you didn’t report the total of any amounts included on
taken after March 31, 2021, and before October 1, 2021, that lines 12c and 14e on line 28 for the third quarter on your

Instructions for Form 943-X (Rev. 2-2023) -21-

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originally filed 2021 Form 943 and this still doesn’t apply,
Part 4: Explain Your Corrections for
don’t complete line 37.
• If you didn’t report the total of any amounts included on the Calendar Year You’re Correcting
lines 12c and 14e for the third quarter on your originally filed
2021 Form 943 but you’re now claiming the employee 39. Corrections of Both Underreported and
retention credit as a recovery startup business, complete Overreported Amounts
line 37 with the total of the corrected amounts included on
Form 943-X, lines 15a and 24a. Check the box on line 39 if any corrections you entered on
lines 6–19, lines 21–24c, or lines 26–38, column 3, reflect
Recovery startup business. For the third quarter of 2021, both underreported and overreported amounts.
a recovery startup business is an employer that:
Example. If you had an increase to social security wages
• Began carrying on a trade or business after February 15,
of $15,000 for Nathan Black and a decrease to social
2020;
security wages of $5,000 for Leah Green, you would enter
• Had average annual gross receipts of $1 million or less for
$10,000 on line 6, column 3. That $10,000 represents the net
the 3 tax years ending with the tax year before the calendar
change from offsetting corrections.
quarter in which the employee retention credit is claimed;
and On line 41, you must explain the reason for both the
• Isn't otherwise eligible for the employee retention credit $15,000 increase and the $5,000 decrease.
because business operations aren't fully or partially
suspended due to a governmental order or because gross 40. Did You Reclassify Any Workers?
receipts (within the meaning of section 448(c) or, if you're a Check the box on line 40 if you reclassified any workers to be
tax-exempt organization, section 6033) aren't less than 80% independent contractors or nonemployees. Also check this
of the gross receipts for the same calendar quarter in box if the IRS or you determined that workers you treated as
calendar year 2019. independent contractors or nonemployees should be
classified as employees. On line 41, give us a detailed
38. If You’re Eligible for the Employee Retention reason why any worker was reclassified and, if you used
Credit in the Fourth Quarter of 2021 Solely section 3509 rates on lines 16–19 for any worker reclassified
Because Your Business Is a Recovery Startup as an employee, explain why section 3509 rates apply and
what rates you used.
Business . . .
For the fourth quarter of 2021, only a recovery startup Return not filed because you didn’t treat any workers as
business may claim the employee retention credit. Whether employees. If you didn’t previously file Form 943 because
you complete line 38 to tell us if you're eligible for the you mistakenly treated workers as independent contractors
employee retention credit in the fourth quarter of 2021 solely or as nonemployees, file a Form 943 for each delinquent
because your business is a recovery startup business year.
depends on its applicability and whether you originally On each Form 943 for which you’re entitled to use section
reported an amount on your 2021 Form 943, line 29. 3509 rates, complete the following steps.
• If you reported the total of any amounts included on lines • Write “Misclassified Employees” in bold letters across
12c and 14e on line 29 for the fourth quarter on your the top margin of page 1.
originally filed 2021 Form 943 but that is no longer accurate, • Enter a zero on line 13.
explain in detail on line 41 why you no longer think that you're • Complete the signature area.
a recovery startup business and the reasons that you still • Attach a completed Form 943-X (see instructions next).
qualify for the employee retention credit. On each attached Form 943-X, complete the following
• If you didn’t report the total of any amounts included on steps.
lines 12c and 14e on line 29 for the fourth quarter on your • Complete the top of Form 943-X, including the date you
originally filed 2021 Form 943 and this still doesn’t apply, discovered the error.
don’t complete line 38. • Enter the wage amounts on lines 16–19, column 1.
• If you didn’t report the total of any amounts included on • Enter zeros on lines 16–19, column 2.
lines 12c and 14e for the fourth quarter on your originally filed • Complete columns 3 and 4 as instructed in Part 3.
2021 Form 943 but you’re now claiming the employee • Provide a detailed statement on line 41.
retention credit as a recovery startup business, complete • Complete the signature area.
line 38 with the total of the corrected amounts included on
Form 943-X, lines 15a and 24a. If you can’t use section 3509 rates (for example,
because the workers you treated as nonemployees
For the fourth quarter of 2021, a recovery startup business CAUTION! were certain statutory employees), file a Form 943 for
is an employer that began carrying on a trade or business each delinquent year. Write “Misclassified Employees” in
after February 15, 2020, and had average annual gross bold letters across the top margin of page 1 of each Form
receipts of $1 million or less for the 3 tax years ending with 943. Complete Form 943 using the Instructions for Form 943.
the tax year before the calendar quarter in which the Attach a Form 943-X to each Form 943. Complete the top of
employee retention credit is claimed. Form 943-X, including the date you discovered the error, and
provide a detailed explanation on line 41.

41. Explain Your Corrections
Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction. On
line 41, describe in detail each correction you entered in
column 4 on lines 6–19 and lines 21–24c. Also use line 41 to

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describe in detail corrections made on lines 26–38. If you • Partnership (including an LLC treated as a
need more space, attach additional sheets, but be sure to partnership) or unincorporated organization—A
write your name, EIN, “Form 943-X,” and the calendar year responsible and duly authorized partner, member, or officer
you’re correcting on the top of each sheet. having knowledge of its affairs.
You must describe the events that caused the • Single-member LLC treated as a disregarded entity
underreported or overreported amounts. Explanations such for federal income tax purposes—The owner of the LLC
as “social security and Medicare wages were overstated,” or a principal officer duly authorized to sign.
“administrative/payroll errors were discovered,” or “taxes • Trust or estate—The fiduciary.
were not withheld” are insufficient and may delay processing Form 943-X may also be signed by a duly authorized
your Form 943-X because the IRS may need to ask for a agent of the taxpayer if a valid power of attorney has been
more complete explanation. filed.
Provide the following information in your explanation for Alternative signature method. Corporate officers or duly
each correction. authorized agents may sign Form 943-X by rubber stamp,
• Form 943-X line number(s) affected. mechanical device, or computer software program. For
• Date you discovered the error. details and required documentation, see Rev. Proc. 2005-39,
• Amount of the error. 2005-28 I.R.B. 82, available at IRS.gov/irb/
• Cause of the error. 2005-28_IRB#RP-2005-39.
You may report the information in paragraph form. The
following paragraph is an example. Paid Preparer Use Only
A paid preparer must sign Form 943-X and provide the
“The $1,000 difference shown in column 3 of lines 6 and 9 information in the Paid Preparer Use Only section of Part 5 if
was discovered on May 15, 2023, during an internal payroll the preparer was paid to prepare Form 943-X and isn’t an
audit. We discovered that we included $1,000 of wages for employee of the filing entity. Paid preparers must sign paper
one of the employees twice. This correction removes the returns with a manual signature. The preparer must give you
reported wages that were never paid.” a copy of the return in addition to the copy to be filed with the
For corrections shown on lines 16–19, explain why the IRS.
correction was necessary and attach any notice you received
from the IRS. If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include
Part 5: Sign Here your complete address. If you work for a firm, enter the firm's
name and the EIN of the firm. You can apply for a PTIN
You must complete all five pages of Form 943-X and sign it online or by filing Form W-12. For more information about
on page 5. If you don’t sign, processing of Form 943-X will be applying for a PTIN online, go to IRS.gov/PTIN. You can’t use
delayed. your PTIN in place of the EIN of the tax preparation firm.
Who must sign the Form 943-X? The following persons
are authorized to sign the return for each type of business Generally, you’re not required to complete this section if
entity. you’re filing the return as a reporting agent and have a valid
• Sole proprietorship—The individual who owns the Form 8655 on file with the IRS. However, a reporting agent
business. must complete this section if the reporting agent offered legal
• Corporation (including a limited liability company advice, for example, advising the client on determining
(LLC) treated as a corporation)—The president, vice whether its workers are employees or independent
president, or other principal officer duly authorized to sign. contractors for federal tax purposes.

Instructions for Form 943-X (Rev. 2-2023) -23-

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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 943, line 12a, or, if corrected, the amount from Form 
               943-X, line 13, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . . . .                         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

                                                       -24-                                   Instructions for Form 943-X (Rev. 2-2023)

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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, enter the 
           amount from Worksheet 1, Step 1, line 1j, and go to Step 2. If you're not claiming a 
           credit for qualified sick and family leave wages for leave taken after March 31, 2020, 
           and before April 1, 2021, continue by completing lines 1b–1k below and then go to 
           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. 2-2023)                          -25-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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              
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 1e 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

                                                                          -26-                                Instructions for Form 943-X (Rev. 2-2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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, enter the 
           amount from Worksheet 3, Step 1, line 1e, and go to Step 2. If you're not claiming a 
           credit for qualified sick and family leave wages for leave taken after March 31, 2021, 
           and before October 1, 2021, continue by completing lines 1b–1f below and then go 
           to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     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. 2-2023) -27-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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, enter the amount listed on Worksheet 3, line 1e, 
           or Worksheet 4, line 1a or 1f (as applicable). If you're not claiming either of these credits this 
           year, continue by completing lines 1b–1f below and then go to Step 2 . . . . . . . . . . . . . . . . .                             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 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 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  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

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Paperwork Reduction Act Notice.        We ask for the                     If you have comments concerning the accuracy of these 
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right amount of tax. Subtitle C, Employment Taxes, of the            us comments from IRS.gov/FormComments. Or you can 
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on a form that is subject to the Paperwork Reduction Act 

                                                                     -28-                                Instructions for Form 943-X (Rev. 2-2023)

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