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

(Rev. December 2022)

Use with the December 2020 revision of Form 943-A
Agricultural Employer's Record of Federal Tax Liability

Section references are to the Internal Revenue Code
unless otherwise noted. General Instructions

Future Developments Purpose of Form 943-A
For the latest information about developments related to These instructions tell you about Form 943-A. Use Form
Form 943-A and its instructions, such as legislation 943-A to report your tax liability if you're a semiweekly
enacted after they were published, go to IRS.gov/ schedule depositor. To determine if you're a semiweekly
Form943A. schedule depositor, see section 7 of Pub. 51, Agricultural
Employer's Tax Guide.
What’s New On Form 943-A, list your tax liability for each day. Your
tax liability is based on the dates wages were paid. Your
The COVID-19 related employee retention credit has liability includes:
expired. The instructions for adjusting tax liability for the
nonrefundable portion of the employee retention credit • The federal income tax you withheld from your
reported on Form 943, line 12c, have been deleted employees' pay, and
because the COVID-19 related employee retention credit • Both the employer and employee share of social
has expired. See the Instructions for Form 943 for more security and Medicare taxes.
information. Don’t use Form 943-A to show federal tax deposits.
The IRS gets deposit data from electronic funds transfers.
Reminders
Don't report taxes on wages paid to nonfarm workers
Adjusting tax liability for nonrefundable credits on this form. Taxes on wages paid to nonfarm workers are
claimed on Form 943, lines 12a, 12b, 12d, and 12e. reported on Form 941/941-SS, Employer’s QUARTERLY
See Adjusting Tax Liability for Nonrefundable Credits Federal Tax Return; or Form 944, Employer’s ANNUAL
Claimed on Form 943, Lines 12a, 12b, 12d, and 12e, Federal Tax Return. Don't attach Form 943-A to your
later, for instructions on how to report on Form 943-A Form 941/941-SS or Form 944. Instead, use Schedule B
adjustments to your tax liabilities for the qualified small (Form 941) or Form 945-A, Annual Record of Federal Tax
business payroll tax credit for increasing research Liability (with Form 944).
activities; the nonrefundable portion of the credit for
The IRS uses Form 943-A to determine if you’ve
qualified sick and family leave wages paid in 2022 for
deposited your Form 943 tax liabilities on time. If
leave taken after March 31, 2020, and before April 1, CAUTION!
you're a semiweekly schedule depositor and you
2021; the nonrefundable portion of the credit for qualified
don’t properly complete and file your Form 943-A with
sick and family leave wages paid in 2022 for leave taken
Form 943, the IRS may propose an “averaged” FTD
after March 31, 2021, and before October 1, 2021; and
penalty. See Deposit Penalties in section 7 of Pub. 51 for
the nonrefundable portion of the COBRA premium
more information.
assistance credit.
Reporting prior period adjustments. Prior period Who Must File?
adjustments are reported on Form 943-X, Adjusted
Employer's Annual Federal Tax Return for Agricultural File Form 943-A if you’re a semiweekly schedule
Employees or Claim for Refund, and aren’t taken into depositor. Monthly schedule depositors who accumulate
account when figuring the tax liability for the current year. $100,000 or more of tax liability on any day of a calendar
When you file Form 943-A with your Form 943, month become semiweekly schedule depositors on the
Employer's Annual Federal Tax Return for Agricultural next day and remain so for at least the remainder of the
Employees, don’t change your current year tax liability by year and for the next year, and must also complete and
adjustments reported on any Form 943-X. file Form 943-A for the entire year. The $100,000 tax
liability threshold requiring a next-day deposit is
Amended Form 943-A. If you have been assessed a determined before you consider any reduction of your
failure-to-deposit (FTD) penalty, you may be able to file an liability for nonrefundable credits. For more information,
amended Form 943-A. See Correcting Previously including an example, see frequently asked question 17 at
Reported Tax Liability, later. IRS.gov/ETD.
The deposit rules, including the $100,000 Next-Day
Deposit Rule, are explained in section 7 of Pub. 51 and in
the Instructions for Form 943.

Dec 14, 2022 Cat. No. 74487J

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See the Instructions for Form 943 if you became a Example 1. Fir Co. is a semiweekly schedule
semiweekly schedule depositor for 2022 under the depositor. Fir Co. accumulated a federal tax liability of
$100,000 Next-Day Deposit Rule solely as a result of the $3,000 on its January 11 and January 25 paydays. In the
relief provided in Notice 2021-65, 2021-51 I.R.B. 880, January column, Fir Co. must enter $3,000 on lines 11
available at IRS.gov/irb/2021-51_IRB#NOT-2021-65, and 25.
regarding the early termination of the employee retention
credit for the fourth quarter of 2021. Example 2. Cedar Co. is a semiweekly schedule
depositor that paid wages in October, November, and
Don't complete Form 943-A if your net tax liability December on the last day of the month. On December 24,
! for the year (Form 943, line 13) is less than 2022, Cedar Co. also paid its employees year-end
CAUTION $2,500. Don't file this form if you're a monthly bonuses (subject to employment taxes). Because Cedar
schedule depositor unless you accumulated a tax liability Co. is a semiweekly schedule depositor, it must record
of $100,000 during any month of the year. employment tax liabilities on Form 943-A.

If you use Form 943-A, don’t complete Form 943, Month Lines for dates wages were paid
TIP line 17. October line 31 (pay day, last day of the month)
November line 30 (pay day, last day of the month)
When Must You File? December line 24 (bonus paid December 24, 2022)
December line 31 (pay day, last day of the month)
Form 943-A is filed with Form 943. Therefore, the due
date of Form 943-A is the same as the due date for the
applicable Form 943. See the Instructions for Form 943 Example 3. Elm Co. is a new business and monthly
for due dates. In some situations, Form 943-A may be schedule depositor for 2022. Elm Co. pays wages every
filed with Form 943-X. See Form 943-X, later, for details. Friday. Elm Co. incurred a $2,000 employment tax liability
on October 7, 2022. Elm Co. incurred a $110,000 tax
liability on October 14, 2022, and on every subsequent
Specific Instructions
Friday during 2022. Under the deposit rules, employers
Completing Form 943-A become semiweekly schedule depositors on the day after
any day they accumulate $100,000 or more of tax liability
Enter Your Business Information in a deposit period.
Carefully enter your employer identification number (EIN) Because Elm Co. had an accumulated tax liability of
and name at the top of the form. Make sure that they $112,000 on October 14, 2022, it became a semiweekly
exactly match the name of your business and the EIN that schedule depositor on October 15, 2022, and must
the IRS assigned to your business and also agree with the complete Form 943-A and file it with Form 943. No entries
name and EIN shown on the attached Form 943 or Form should be made on Form 943, line 17, even though Elm
943-X. Co. was a monthly schedule depositor until October 15,
2022.
Calendar Year
Enter the calendar year of the Form 943 or Form 943-X to Month Lines for dates wages were paid Amount to report
which Form 943-A is attached. October line 7 $2,000
October lines 14, 21, and 28 $110,000
Enter Your Tax Liability by Month November lines 4, 11, 18, and 25 $110,000
Enter your tax liabilities in the spaces that correspond to December lines 2, 9, 16, 23, and 30 $110,000
the dates you paid wages to your employees, not the date
payroll liabilities were accrued or deposits were made.
The total tax liability for the year (line M) must equal total Your total liability for the year must equal line 13
taxes after adjustments and nonrefundable credits on ! on Form 943; therefore, don't reduce your total
Form 943 (line 13). Enter the monthly totals on lines A, B, CAUTION liability reported on Form 943-A by the refundable
C, D, E, F, G, H, I, J, K, and L. Enter the total for the year portion of the credit for qualified sick and family leave
on line M. wages or the refundable portion of the COBRA premium
For example, if your payroll period ended on December assistance credit. See the Instructions for Form 943 for
31, 2021, and you paid the wages for that period on more information.
January 6, 2022, you would:
• Go to January on Form 943-A filed with your 2022 Form Adjusting Tax Liability for Nonrefundable
943, and Credits Claimed on Form 943, Lines 12a, 12b,
• Enter your tax liability on line 6 because line 6 12d, and 12e
represents the sixth day of the month.
Semiweekly schedule depositors must account for
Make sure you have checked the appropriate box nonrefundable credits claimed on Form 943, lines 12a,
TIP above line 17 of Form 943 to show that you're a 12b, 12d, and 12e, when reporting their tax liabilities on
semiweekly schedule depositor. Form 943-A. The total tax liability for the year must equal
the amount reported on Form 943, line 13. Failure to
account for the nonrefundable credits on Form 943-A may

-2- Instructions for Form 943-A (Rev. 12-2022)

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cause Form 943-A to report more than the total tax liability payroll tax credit exceeds Rose Co.'s share of social
reported on Form 943, line 13. Don't reduce your daily tax security tax on wages paid to its employees in the third
liability reported on Form 943-A below zero. quarter, the excess credit would be treated as a payroll
tax credit against its share of social security tax on wages
Qualified small business payroll tax credit for in-
paid in the fourth quarter. If the amount of the payroll tax
creasing research activities (Form 943, line 12a).
credit remaining exceeded Rose Co.'s share of social
The qualified small business payroll tax credit for
security tax on wages paid in the fourth quarter, it could be
increasing research activities is limited to the employer
carried forward and treated as a payroll tax credit for the
share of social security tax on wages paid during the
first quarter of 2023.
quarter that begins after the income tax return electing the
credit has been filed. In completing Form 943-A, you take Nonrefundable portion of credit for qualified sick and
into account the payroll tax credit against the liability for family leave wages for leave taken after March 31,
the employer share of social security tax starting with the 2020, and before April 1, 2021 (Form 943, line 12b).
first payroll payment of the quarter that includes payments The nonrefundable portion of the credit for qualified sick
of wages subject to social security tax to your employees. and family leave wages paid in 2022 for leave taken after
The credit may be taken to the extent of the employer March 31, 2020, and before April 1, 2021, is limited to the
share of social security tax on wages associated with the employer share of social security tax on wages paid
first payroll payment, and then to the extent of the during the year that is remaining after that share is first
employer share of social security tax associated with reduced by any credit claimed on Form 943, line 12a, for
succeeding payroll payments in the quarter until the credit the qualified small business payroll tax credit for
is used. Consistent with the entries on Form 943-A, the increasing research activities; any credit to be claimed on
payroll tax credit should be taken into account in making Form 5884 C, line 11, for the work opportunity credit for ‐
deposits of employment tax. If any payroll tax credit is qualified tax exempt organizations hiring qualified ‐
remaining at the end of the quarter that hasn’t been veterans; and/or any credit to be claimed on Form 5884-D
completely used because it exceeds the employer share for the disaster credit for qualified tax-exempt
of social security tax for the quarter, the excess credit may organizations. In completing Form 943-A, you take into
be carried forward to the succeeding quarter and allowed account the nonrefundable portion of the credit for
as a payroll tax credit for the succeeding quarter. The qualified sick and family leave wages against the liability
payroll tax credit may not be taken as a credit against for the first payroll payment of the year, but not below
income tax withholding, Medicare tax, or the employee zero. Then reduce the liability for each successive payroll
share of social security tax. payment in the year until the nonrefundable portion of the
Also, the remaining payroll tax credit may not be credit is used. Any credit for qualified sick and family
carried back and taken as a credit against wages paid leave wages paid in 2022 for leave taken after March 31,
from preceding quarters that are reported on the same 2020, and before April 1, 2021, that is remaining at the
Form 943 or on Forms 943 for preceding years. If an end of the year because it exceeds the employer share of
amount of payroll tax credit is unused at the end of the social security tax for the year is claimed on Form 943,
calendar year because it is in excess of the employer line 14d, as a refundable credit. The refundable portion of
share of social security tax on wages paid during the the credit doesn’t reduce the liability reported on Form
applicable quarters in the calendar year, the remaining 943-A. For more information about the credit for qualified
payroll tax credit may be carried forward to the first sick and family leave wages, go to IRS.gov/PLC.
quarter of the succeeding calendar year as a payroll tax Example. Maple Co. is a semiweekly schedule
credit against the employer share of social security tax on depositor that pays employees every Friday. Maple Co.
wages paid in that quarter. For more information about the had pay dates every Friday of 2022 starting January 7,
payroll tax credit, go to IRS.gov/ResearchPayrollTC. 2022. Maple Co. paid qualified sick and family leave
Example. Rose Co. is an employer with a calendar tax wages on March 11 and March 18 for leave taken after
year that filed its timely income tax return on April 15, March 31, 2020, and before April 1, 2021. The
2022. Rose Co. elected to take the qualified small nonrefundable portion of the credit for qualified sick and
business payroll tax credit for increasing research family leave wages for the year is $10,000. On Form
activities on Form 6765. The third quarter of 2022 is the 943-A, Maple Co. will use the $10,000 to reduce the
first quarter that begins after Rose Co. filed the income tax liability for the January 7 pay date, but not below zero. If
return making the payroll tax credit election. Therefore, any nonrefundable portion of the credit remains, Maple
the payroll tax credit applies against Rose Co.'s share of Co. applies it to the liability for the January 14 pay date,
social security tax on wages paid to employees in the third then the January 21 pay date, and so forth until the entire
quarter of 2022. Rose Co. is a semiweekly schedule $10,000 is used.
depositor. Rose Co. completes Form 943-A by reducing Nonrefundable portion of credit for qualified sick and
the amount of liability entered for the first payroll payment family leave wages for leave taken after March 31,
in the third quarter of 2022 that includes wages subject to 2021, and before October 1, 2021 (Form 943,
social security tax by the lesser of (1) its share of social line 12d). The nonrefundable portion of the credit for
security tax on the wages, or (2) the available payroll tax qualified sick and family leave wages paid in 2022 for
credit. If the payroll tax credit elected is more than Rose leave taken after March 31, 2021, and before October 1,
Co.'s share of social security tax on the first payroll 2021, is limited to the employer share of Medicare tax on
payment of the quarter, the excess payroll tax credit wages paid during the year. In completing Form 943-A,
would be carried forward to succeeding payroll payments you take into account the nonrefundable portion of the
in the third quarter until it is used. If the amount of the

Instructions for Form 943-A (Rev. 12-2022) -3-

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credit for qualified sick and family leave wages paid in Where to file. File your amended Form 943-A, or, for
2022 against the liability for the first payroll payment of the monthly schedule depositors, your original Form 943-A at
year, but not below zero. Then reduce the liability for each the address provided in the penalty notice you received. If
successive payroll payment in the year until the you're filing an amended Form 943-A, you don't have to
nonrefundable portion of the credit is used. Any credit for submit your original Form 943-A.
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that is Form 943-X
remaining at the end of the year because it exceeds the You may need to file an amended Form 943-A with Form
employer share of Medicare tax for the year is claimed on 943-X to avoid or reduce an FTD penalty.
Form 943, line 14f, as a refundable credit. The refundable
portion of the credit doesn't reduce the liability reported on Tax decrease. If you're filing Form 943-X, you can file an
Form 943-A. For more information about the credit for amended Form 943-A with Form 943-X if both of the
qualified sick and family leave wages, go to IRS.gov/PLC. following apply.
Nonrefundable portion of COBRA premium assis- 1. You have a tax decrease.
tance credit (Form 943, line 12e). The nonrefundable 2. You were assessed an FTD penalty.
portion of the COBRA premium assistance credit is limited File your amended Form 943-A with Form 943-X. The total
to the employer share of Medicare tax on wages paid liability reported on your amended Form 943-A must equal
during the year that is remaining after that share is first the corrected amount of tax reported on Form 943-X. If
reduced by any credit claimed on Form 943, line 12d, for your penalty is decreased, the IRS will include the penalty
the nonrefundable portion of the credit for qualified sick decrease with your tax decrease.
and family leave wages paid in 2022 for leave taken after
March 31, 2021, and before October 1, 2021. In Tax increase—Form 943-X filed timely. If you're filing a
completing Form 943-A, you take into account the timely Form 943-X showing a tax increase, don't file an
nonrefundable portion of the COBRA premium assistance amended Form 943-A, unless you were assessed an FTD
credit against the liability for the first payroll payment of penalty caused by an incorrect, incomplete, or missing
the year, but not below zero. Then reduce the liability for Form 943-A. If you're filing an amended Form 943-A, don't
each successive payroll payment in the year until the include the tax increase reported on Form 943-X.
nonrefundable portion of the credit is used. Any credit for Tax increase—Form 943-X filed late. If you owe tax
COBRA premium assistance that is remaining at the end and are filing a late Form 943-X, that is, after the due date
of the year because it exceeds the employer share of of the Form 943 for the year in which you discovered the
Medicare tax is claimed on Form 943, line 14g, as a error, you must file an amended Form 943-A with Form
refundable credit. The refundable portion of the credit 943-X. Otherwise, the IRS may assess an “averaged”
doesn't reduce the liability reported on Form 943-A. FTD penalty.
You may reduce your deposits by the amount of The total tax reported on line M of the amended Form
TIP the nonrefundable and refundable portions of the 943-A must match the corrected tax (Form 943, line 13,
credit for qualified sick and family leave wages combined with any correction reported on Form 943-X,
and the nonrefundable and refundable portions of the line 20) for the year, less any previous abatements and
COBRA premium assistance credit. For more information interest-free tax assessments.
on reducing deposits, see Notice 2020-22, 2020-17 I.R.B.
664, available at IRS.gov/irb/2020-17_IRB#NOT-2020-22; Paperwork Reduction Act Notice. We ask for the
and Notice 2021-24, 2021-18 I.R.B. 1122, available at information on Form 943-A to carry out the Internal
IRS.gov/irb/2021-18_IRB#NOT-2021-24. Revenue laws of the United States. You’re required to
give us the information. We need it to ensure that you’re
Correcting Previously Reported Tax Liability complying with these laws and to allow us to figure and
collect the right amount of tax.
Semiweekly schedule depositors. If you’ve been
assessed an FTD penalty and you made an error on Form You’re not required to provide the information
943-A and the correction won’t change the total liability for requested on a form that is subject to the Paperwork
the year you reported on Form 943-A, you may be able to Reduction Act unless the form displays a valid OMB
reduce your penalty by filing an amended Form 943-A. control number. Books or records relating to a form or its
Example. You reported a liability of $3,000 on January instructions must be retained as long as their contents
1. However, the liability was actually for March. Prepare may become material in the administration of any Internal
an amended Form 943-A showing the $3,000 liability on Revenue law. Generally, tax returns and return
March 1. Also, you must enter the liabilities previously information are confidential, as required by Code section
reported for the year that didn’t change. Write “Amended” 6103.
at the top of Form 943-A. The IRS will refigure the penalty The time needed to complete and file Form 943-A will
and notify you of any change in the penalty. vary depending on individual circumstances. The
Monthly schedule depositors. You can file Form 943-A estimated average time is:
if you have been assessed an FTD penalty and you made
an error on the monthly tax liability section of Form 943.
When completing Form 943-A for this situation, only enter
the monthly totals. The daily entries aren't required.

-4- Instructions for Form 943-A (Rev. 12-2022)

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Recordkeeping. . . . . . . . . . . . . . . . . . . . . 6 hr., 42 min.    can send us comments from IRS.gov/FormComments. Or 
Learning about the law or the form . . . . . . .       6 min.            you can send your comments to Internal Revenue 
Preparing and sending the form to the IRS. .           16 min.           Service, Tax Forms and Publications Division, 1111 
                                                                         Constitution Ave. NW, IR-6526, Washington, DC 20224. 
                                                                         Don't send Form 943-A to this address. Instead, see 
If you have comments concerning the accuracy of                          Where Should You File? in the Form 943 instructions.
these time estimates or suggestions for making Form 
943-A simpler, we would be happy to hear from you. You 

Instructions for Form 943-A (Rev. 12-2022)                            -5-

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