Instructions for Form 943-X (Rev. February 2026) — Internal Revenue Service
Summary
The Internal Revenue Service's Instructions for Form 943-X (Rev. February 2026), the Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. The instructions say P.L. 119-21 prevents the allowance of the COVID-19 related employee retention credit or refund for the third and fourth quarters of 2021, subject to a filing deadline, and extends the period of assessment for those quarters to 6 years. They note that P.L. 119-21 also lets individuals deduct up to $12,500 of qualified overtime compensation for tax years beginning after 2024 and ending before 2029. The credit for qualified sick and family leave wages, limited to leave taken after March 31, 2020, and before October 1, 2021, can no longer be claimed on Form 943. They also explain the period of limitations for correcting a previously filed Form 943.
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“Instructions for Form 943-X (Rev. February 2026) — Internal Revenue Service.”
Original at www.irs.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/internal-revenue-service-form-943-x-instructions-february-2023-revisio-870515cb4f/
, SHA-256 9f7f8f04e4357dff64043af7f54ed7e7f0872d19912c8be21cbf5cc678bbd14d.Full text
Instructions for Form 943-X
(Rev. February 2026)
Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim
for Refund
Section references are to the Internal Revenue Code Aggregate return filers must identify themselves.
unless otherwise noted. Aggregate return filers must use the new Aggregate
Return Filers Only section on Form 943-X to identify
Future Developments whether they’re filing an aggregate return as a section
For the latest information about developments related to 3504 agent, certified professional employer organization
Form 943-X and its instructions, such as legislation (CPEO), or other third party. For more information about
enacted after they were published, go to IRS.gov/ these types of aggregate return filers, see Certification
Form943X. program for professional employer organizations (PEOs)
and You may need to attach Schedule R (Form 943) to
Tip: Before you proceed with these instructions and your Form 943-X, later. For more information about
completing Form 943-X, you’ll need a copy of the completing this new section on Form 943-X, see
Instructions for Form 943 because these instructions don’t Aggregate Return Filers Only, later.
repeat all of the information included in the Instructions for
Form 943. For example, these instructions don’t discuss Limitation on COVID-19 related employee retention
who is eligible to claim the credit for qualified sick and credit corrections and extension of assessment peri-
family leave wages or the COBRA premium assistance od. P.L. 119-21 prevents the allowance of the employee
credit. The current Instructions for Form 943 are available retention credit or refund for the third and fourth quarters
at IRS.gov/Form943. If you need a prior revision of the of 2021, unless the claim was filed on or before January
Instructions for Form 943, select the link for “All revisions 31, 2024. P.L. 119-21 also extends the period of
for Form 943” under “Other items you may find useful.” assessment for the third and fourth quarters of 2021 to 6
years after the credit was claimed or from when the
What’s New original return was filed, whichever is later. Therefore,
records related to qualified wages for the COVID-19
Federal income tax withholding on qualified overtime
related employee retention credit paid after June 30,
compensation. For tax years beginning after 2024 and
2021, and before January 1, 2022, should be kept for at
ending before 2029, P.L. 119-21, commonly known as the
least 7 years.
One Big Beautiful Bill Act, allows individuals (employees
and other workers not treated as employees) to deduct up Reminders
to $12,500 ($25,000 if married filing jointly) of qualified
overtime compensation on their income tax returns. Caution: If a line on Form 943-X doesn’t apply to you,
Employers must use an employee’s updated Form W-4, leave it blank. If you’re correcting a year before 2021, you
Employee’s Withholding Certificate, if one is submitted by must leave blank lines 15b, 15c, 15d, 24b, 24c, 31, 32, 33,
the employee, and the federal income tax withholding 34, 35, and 36.
procedures in Pub. 15-T, Federal Income Tax Withholding References applicable to other forms. Unless
Methods, to allow the employee to account for their otherwise noted, references throughout these instructions
expected deduction and receive more money in each to Form W-2 include Forms W-2AS, W-2CM, W-2GU,
paycheck instead of waiting until filing their income tax W-2VI, and 499R-2/W-2PR; references to Form W-2c
return to receive the full benefit of this deduction. include Form 499R-2c/W-2cPR; references to Form W-3
However, if you didn’t account for this deduction include Form W-3SS and Form W-3 (PR); and references
accurately when withholding federal income tax from your to Form W-3c include Form W-3C (PR).
employees, you can’t file a Form 943-X to correct federal
income tax withholding for prior years for Forms in Spanish. Many forms and instructions
nonadministrative errors. In other words, you can’t correct discussed in these instructions have Spanish-language
federal income tax actually withheld from an employee in versions available for employers and employees. Some
a prior year if you discover that you didn’t withhold the examples include Form 941 (sp), Form 943(sp), Form
right amount. For example, you can’t correct federal SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although
income tax withheld in a prior year because you used the these instructions don’t reference Spanish-language
wrong income tax withholding table, or you didn’t treat a forms and instructions in each instance that one is
payment correctly as taxable or nontaxable. Overtime available, you can see Pub. 15 (sp) or go to IRS.gov/
compensation is still generally subject to both the SpanishForms to determine if a Spanish-language version
employer share and employee share of social security tax is available.
and Medicare tax. For more information about qualified Electronic filing of Form 943-X. You can file Form
overtime compensation and the federal income tax 943-X electronically using Modernized e-File (MeF). For
withholding procedures, see Pub. 15, Employer’s Tax more information on electronic filing, go to IRS.gov/
Guide, and Pub. 15-T. EmploymentEfile.
Instructions for Form 943-X (Rev. 2-2026) Catalog Number 20333Q
Feb 5, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
Period of limitations to make certain corrections ex- The COVID-19 related credit for qualified sick and
pired; Form 943-X, lines 15a, 21, 22, 24a, 28, 29, 30, family leave wages is limited to leave taken after
37, and 38 are reserved for future use. Lines 15a, 21, March 31, 2020, and before October 1, 2021, and can
22, 24a, 28, 29, 30, 37, and 38 are reserved for future use no longer be claimed on Form 943. Generally, the
because the period of limitations for correcting these lines credit for qualified sick and family leave wages, as
has generally expired for most employers. Generally, you enacted under the Families First Coronavirus Response
may correct overreported taxes on a previously filed Form Act (FFCRA) and amended and extended by the
943 if you file Form 943-X within 3 years of the date Form COVID-related Tax Relief Act of 2020, for leave taken after
943 was filed or 2 years from the date you paid the tax March 31, 2020, and before April 1, 2021, and the credit
reported on Form 943, whichever is later. You may correct for qualified sick and family leave wages under sections
underreported taxes on a previously filed Form 943 if you 3131, 3132, and 3133 of the Internal Revenue Code, as
file Form 943-X within 3 years of the date the Form 943 enacted under the American Rescue Plan Act of 2021 (the
was filed. We call each of these time frames a period of ARP), for leave taken after March 31, 2021, and before
limitations. For purposes of the period of limitations, Form October 1, 2021, have expired. However, employers that
943 for a calendar year is considered filed on April 15 of pay qualified sick and family leave wages in a later year for
the succeeding year if filed before that date. For an leave taken after March 31, 2020, and before October 1,
example of the period of limitations, see Is There a 2021, are eligible to claim a credit for qualified sick and
Deadline for Filing Form 943-X, later. Before using any line family leave wages paid in that year. Effective for tax
on Form 943-X, you must consider if the period of periods beginning after 2023, the lines used to claim the
limitations, as described above, is still open for the year credit for qualified sick and family leave wages were
that you’re correcting. removed from Form 943 because it would be extremely
Lines 21 and 22 were previously used to correct the rare for an employer to pay wages after 2023 for qualified
deferred amount of the employer and employee share of sick and family leave taken after March 31, 2020, and
social security tax for 2020. The period of limitations for before October 1, 2021. Instead, if you’re eligible to claim
making corrections to the deferred amount of the the credit for qualified sick and family leave wages
employer or employee share of social security tax because you paid the wages after 2023 for an earlier
generally expired for most employers on April 15, 2024. applicable leave period, file Form 943-X to claim the credit
These instructions no longer discuss these deferrals. If for qualified sick and family leave wages paid for the year
you think that the period of limitations is still open for that you paid the wages after you file Form 943. Filing a
correcting your 2020 Form 943, you can still file the Form 943-X before filing a Form 943 for the year may
February 2024 revision of Form 943-X to use lines 21 and result in errors or delays in processing your Form 943-X.
22. You will also continue to use Form 943-X to make
Lines 15a, 24a, 28, 29, 37, and 38 were used only corrections to the credit for qualified sick and family leave
when correcting qualified wages paid for the employee wages for earlier years if the period of limitations is still
retention credit and qualified health plan expenses open. Corrections to amounts reported on Form 943, lines
allocable to those wages on a Form 943 filed for 2020 and 2a, 2b, 12b, 14d, 18, and 19, for the credit for qualified
2021. The period of limitations for making corrections to sick and family leave wages for leave taken after March
qualified wages paid in 2020 for the employee retention 31, 2020, and before April 1, 2021, are reported on Form
credit and qualified health plan expenses allocable to 943-X, lines 7, 8, 14, 23, 26, and 27, respectively.
those wages generally expired for most employers on Corrections to amounts reported on Form 943, lines 12d,
April 15, 2024. The period of limitations for making 14f, 22, 23, 24, 25, 26, and 27, for the credit for qualified
corrections to qualified wages paid in 2021 for the sick and family leave wages for leave taken after March
employee retention credit and qualified health plan 31, 2021, and before October 1, 2021, are reported on
expenses allocable to those wages generally expired for Form 943-X, lines 15b, 24b, 31, 32, 33, 34, 35, and 36,
most employers on April 15, 2025. Lines 37 and 38 were respectively.
used only if your business was a recovery startup Credit for COBRA premium assistance payments is
business in the third or fourth quarter of 2021. These limited to periods of coverage beginning on or after
instructions no longer discuss these lines. If you think that April 1, 2021, through periods of coverage beginning
the period of limitations is still open for correcting your on or before September 30, 2021. Section 9501 of the
2020 or 2021 Form 943, you can still file the February ARP provides for COBRA premium assistance in the form
2024 revision of Form 943-X to use lines 15a, 24a, 28, 29, of a full reduction in the premium otherwise payable by
37, and 38. certain individuals and their families who elect COBRA
Line 30 was used only when correcting qualified wages continuation coverage due to a loss of coverage as the
paid in 2020 for the work opportunity tax credit against result of a reduction in hours or an involuntary termination
payroll tax liability for qualified tax-exempt organizations of employment (assistance eligible individuals). This
that hire eligible unemployed veterans (Form 5884-C). COBRA premium assistance was available for periods of
The period of limitations for making corrections to line 30 coverage beginning on or after April 1, 2021, through
generally expired for most employers on April 15, 2024. periods of coverage beginning on or before September
These instructions no longer discuss this line. If you think 30, 2021. A premium payee was entitled to the COBRA
that the period of limitations is still open for correcting your premium assistance credit at the time an eligible individual
2020 Form 943, you can still file the February 2024 elects coverage. Therefore, other than in rare
revision of Form 943-X to use line 30. circumstances, due to the COBRA notice and election
2 Instructions for Form 943-X (Rev. 2-2026)
period requirements (generally, employers have 60 days For quarters beginning before 2023, the payroll tax
to provide notice and an assistance eligible individual has credit can be used only against the employer share of
60 days to elect coverage), January 2022 was generally social security tax for the quarter and any remaining credit
the end of the period in which an assistance eligible is carried forward to the next quarter. Starting in the first
individual would have elected coverage. Under some rare quarter of 2023, the payroll tax credit is first used to
circumstances, it may be possible for a premium payee to reduce the employer share of social security tax up to
become entitled to the COBRA premium assistance credit $250,000 per quarter and any remaining credit reduces
after January 2022. In these rare instances, the credit is the employer share of Medicare tax for the quarter. Any
still claimed on Form 943 filed for 2022 and an remaining credit, after reducing the employer share of
adjustment, if needed, can be made on Form 943-X for social security tax and the employer share of Medicare
2022. Employers eligible to claim the COBRA premium tax, is then carried forward to the next quarter. Form 8974
assistance credit after 2022 must file Form 943-X to claim is used to determine the amount of the credit that can be
the credit. used in the current quarter. Corrections to this credit are
For more information on COBRA premium assistance made on Form 943-X, line 13. If you make a correction to
payments and the credit, see Notice 2021-31, 2021-23 Form 943-X, line 13, you must attach a corrected Form
I.R.B. 1173, available at IRS.gov/irb/ 8974. For more information, see the Instructions for Form
2021-23_IRB#NOT-2021-31; and Notice 2021-46, 8974 and go to IRS.gov/ResearchPayrollTC.
2021-33 I.R.B. 303, available at IRS.gov/irb/ Employee consents to support a claim for refund.
2021-33_IRB#NOT-2021-46. Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at
Corrections to amounts reported on Form 943, lines IRS.gov/irb/2017-14_IRB#RP-2017-28, provides
12e, 12f, and 14g, for the COBRA premium assistance guidance to employers on the requirements for employee
credit are reported on Form 943-X, lines 15c, 15d, and consents used by an employer to support a claim for
24c, respectively. refund of overcollected social security tax and Medicare
tax. The revenue procedure clarifies the basic
Caution: If you claimed the credit for qualified sick and requirements for both a request for employee consent and
family leave wages for leave taken after March 31, 2020, for the employee consent, and permits a consent to be
and before April 1, 2021, and you make any corrections on requested, furnished, and retained in an electronic format
Form 943-X to amounts used to figure this credit, you’ll as an alternative to a paper format. The revenue
need to refigure the amount of this credit using Worksheet procedure also contains guidance concerning when an
1. You’ll also use this worksheet to figure this credit if employer may claim a refund of only the employer share of
you’re claiming it for the first time on Form 943-X. If you overcollected social security tax and Medicare tax. The
claimed the credit for qualified sick and family leave revenue procedure requires that any request for consent
wages for leave taken after March 31, 2021, and before include an Additional Medicare Tax notice indicating that
October 1, 2021, and you make any corrections on Form any claim on the employees’ behalf won’t include a claim
943-X to amounts used to figure this credit, you’ll need to for overpaid Additional Medicare Tax.
refigure the amount of this credit using Worksheet 2. You’ll
Correcting federal income tax withheld. Generally,
also use this worksheet to figure this credit if you’re
you may only correct administrative errors to federal
claiming it for the first time on Form 943-X. If you claimed
income tax withholding (that is, errors in which the amount
the COBRA premium assistance credit and you make any
reported on Form 943, line 8, isn’t the amount you actually
corrections on Form 943-X to amounts used to figure this
withheld from an employee’s wages) and errors for which
credit, you’ll need to refigure the amount of this credit
section 3509 rates apply. See section 13 of Pub. 15 for
using Worksheet 3. You’ll also use this worksheet to figure
more information about corrections during the calendar
this credit if you’re claiming it for the first time on Form
year and about administrative errors. See section 2 of
943-X.
Pub. 15 for more information about section 3509. If section
Qualified small business payroll tax credit for in- 3509 rates apply, see the instructions for lines 16–19,
creasing research activities. For tax years beginning later.
before 2023, a qualified small business may elect to claim
up to $250,000 of its credit for increasing research Caution: Only transposition or math errors involving the
activities as a payroll tax credit. The Inflation Reduction inaccurate reporting of the amount actually withheld are
Act of 2022 (the IRA) increases the election amount to administrative errors.
$500,000 for tax years beginning after 2022. The payroll You can’t file a Form 943-X to correct federal income
tax credit election must be made on or before the due date tax withholding for prior years for nonadministrative errors.
of the originally filed income tax return (including In other words, you can’t correct federal income tax
extensions). The portion of the credit used against payroll actually withheld from an employee in a prior year if you
taxes is allowed in the first calendar quarter beginning discover that you didn’t withhold the right amount. For
after the date that the qualified small business filed its example, you can’t correct federal income tax withheld in
income tax return. The election and determination of the a prior year because you used the wrong income tax
credit amount that will be used against the employer’s withholding table or you didn’t treat a payment correctly as
payroll taxes are made on Form 6765, Credit for taxable or nontaxable. Similarly, if you paid federal income
Increasing Research Activities. The amount from Form tax in a prior year on behalf of your employee rather than
6765 must then be reported on Form 8974, Qualified deducting it from the employee’s pay (which resulted in
Small Business Payroll Tax Credit for Increasing Research additional wages subject to tax), and in a subsequent year
Activities.
Instructions for Form 943-X (Rev. 2-2026) 3
you determine that you incorrectly calculated the amount agents approved by the IRS under section 3504. To
of tax, you can’t correct the federal income tax request approval to act as an agent for an employer, the
withholding. However, you must still make any necessary agent files Form 2678 with the IRS. Aggregate Forms 943
corrections to the amount of wages you reported on Form are also filed by CPEOs approved by the IRS under
943 and Form W-2, Wage and Tax Statement, for a prior section 7705. CPEOs file Form 8973, Certified
year by filing Form 943-X and Form W-2c, Corrected Professional Employer Organization/Customer Reporting
Wage and Tax Statement, respectively. Agreement, to notify the IRS that they started or ended a
service contract with a customer.
Tip: The amount actually withheld is reflected on payroll
Other third-party payers that file aggregate Forms 943,
information or on Form W-2, which can be used by the
such as non-certified PEOs, must complete and file
employee to claim a credit for withholding for individual
Schedule R (Form 943) if they have clients that are
income tax return purposes.
claiming the qualified small business payroll tax credit for
Correcting Additional Medicare Tax withholding and increasing research activities, the credit for qualified sick
wages subject to Additional Medicare Tax withhold- and family leave wages, and/or the COBRA premium
ing. Wages subject to Additional Medicare Tax assistance credit. If you’re an other third-party payer that
withholding are reported on Form 943, line 6. Certain didn’t file Schedule R (Form 943) with Form 943 because
errors discovered on a previously filed Form 943 are you didn’t meet these requirements, but are now filing
corrected on Form 943-X, line 10. However, you can’t file Form 943-X to report these credits, then you must now file
a Form 943-X to correct the wrong amount of Additional Schedule R (Form 943) and attach it to Form 943-X.
Medicare Tax actually withheld from an employee in a If you’re filing an aggregate Form 943-X, you must
prior year, including any amount you paid on behalf of your identify yourself on Form 943-X. For more information, see
employee rather than deducting it from the employee’s Aggregate Return Filers Only, later.
pay (which resulted in additional wages subject to tax).
See the instructions for line 10, later, for more information
on the types of errors that can be corrected and how the General Instructions:
correction is reported on Form 943-X. For more
information about Additional Medicare Tax withholding,
Understanding Form 943-X
see the Instructions for Form 943 or go to IRS.gov/ What Is the Purpose of Form 943-X?
ADMTfaqs.
Use Form 943-X to correct errors on a previously filed
Certification program for professional employer or-
Form 943. Use Form 943-X to correct:
ganizations (PEOs). The Stephen Beck Jr., Achieving a
Better Life Experience (ABLE) Act of 2014 required the
• Wages subject to social security tax;
IRS to establish a voluntary certification program for
• Wages subject to Medicare tax;
PEOs. PEOs handle various payroll administration and tax
• Wages subject to Additional Medicare Tax withholding;
reporting responsibilities for their business clients and are
• Federal income tax withheld from wages;
typically paid a fee based on payroll costs. To become and
• Qualified small business payroll tax credit for increasing
research activities;
remain certified under the certification program, CPEOs
must meet various requirements described in sections
• Amounts reported on Form 943 for the credit for
qualified sick and family leave wages for leave taken after
3511 and 7705 and related published guidance.
March 31, 2020, and before April 1, 2021, including
Certification as a CPEO may affect the employment tax
adjustments to Form 943, lines 2a, 2b, 12b, 14d, 18, and
liabilities of both the CPEO and its customers. A CPEO is
19;
generally treated for employment tax purposes as the
employer of any individual who performs services for a
• Amounts reported on Form 943 for the credit for
qualified sick and family leave wages for leave taken after
customer of the CPEO and is covered by a contract
March 31, 2021, and before October 1, 2021, including
described in section 7705(e)(2) between the CPEO and
adjustments to Form 943, lines 12d, 14f, 22, 23, 24, 25,
the customer (CPEO contract), but only for wages and
26, and 27; and
other compensation paid to the individual by the CPEO. To
become a CPEO, the organization must apply through the
• Amounts reported on Form 943 for the COBRA
premium assistance credit for periods of coverage
IRS Online Registration System. For more information or
beginning on or after April 1, 2021, through periods of
to apply to become a CPEO, go to IRS.gov/CPEO.
coverage beginning on or before September 30, 2021,
You may need to attach Schedule R (Form 943) to including adjustments to Form 943, lines 12e, 12f, and
your Form 943-X. If you were required to file Schedule R 14g.
(Form 943), Allocation Schedule for Aggregate Form 943
Filers, when you filed Form 943, you must complete Use Form 843, Claim for Refund and Request for
Schedule R (Form 943) when correcting an aggregate Abatement, to request a refund or abatement of assessed
Form 943. Schedule R (Form 943) is completed only for interest or penalties. Don’t request a refund or abatement
those clients and customers who have corrections of assessed interest or penalties on Form 943 or 943-X.
reported on Form 943-X. Schedule R (Form 943) is filed
as an attachment to Form 943-X. Tip: We use the terms “correct” and “corrections” on
Form 943-X and in these instructions to include
Approved section 3504 agents and CPEOs must interest-free adjustments under sections 6205 and 6413
complete and file Schedule R (Form 943) when filing an and claims for refund and abatement under sections
aggregate Form 943. Aggregate Forms 943 are filed by 6402, 6414, and 6404. See Rev. Rul. 2009-39 for
4 Instructions for Form 943-X (Rev. 2-2026)
examples of how the interest-free adjustment and claim you must make any certifications that apply to your
for refund rules apply in 10 different situations. You can situation.
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
2009-52_IRB#RR-2009-39. Caution: Don’t use Form 943-X to correct Form CT-1,
941, 941-SS, 944, or 945. Instead, use the “X” form that
When you discover an error on a previously filed Form corresponds to those forms (Form CT-1 X, 941-X, 944-X,
943, you must: or 945-X).
• Correct that error using Form 943-X;
• File a separate Form 943-X for each Form 943 that Where Can You Get Help?
you’re correcting; and
• Generally, file Form 943-X separately. Don’t file Form For help filing Form 943-X or for questions about federal
943-X with Form 943. However, if you didn’t previously file employment taxes and tax corrections, you can:
Form 943 because you mistakenly treated your employees • Go to IRS.gov/EmploymentTaxes and IRS.gov/
as nonemployees, you may have to file Form 943-X with CorrectingEmploymentTaxes;
Form 943. See the instructions for line 40, later. • See Pub. 15; or
• Call the IRS Business and Specialty Tax Line toll free at
If you didn’t file a Form 943 for 1 or more years for 800-829-4933 or 800-829-4059 (TDD/TTY for persons
which you should have filed Form 943, don’t use Form who are deaf, hard of hearing, or have a speech
943-X. Instead, file Form 943 for each of those years. disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
Also, see When Should You File Form 943-X, later. local time (Alaska and Hawaii follow Pacific time;
However, if you didn’t file Form(s) 943 because you employers in Puerto Rico receive service from 8:00 a.m.
improperly treated workers as independent contractors or to 8:00 p.m. local time).
nonemployees and are now reclassifying them as
employees, see the instructions for line 40, later. See also How Can You Get Forms, Instructions, and
Publications From the IRS, later.
Tip: Unless otherwise specified in these instructions, an Tip: For tax years beginning after 2023, Pub. 15 will be
underreported employment tax credit should be treated used by all employers, including agricultural employers.
like an overreported tax amount. An overreported Pub. 51 has been discontinued, but you may still need to
employment tax credit should be treated like an reference the Pub. 51 that was applicable for the tax year
underreported tax amount. For more information, that you’re correcting.
including which process to select on lines 1 and 2, see
Correcting an employment tax credit, later. When Should You File Form 943-X?
Report the correction of underreported and File Form 943-X when you discover an error on a
overreported tax amounts for the same year on a single previously filed Form 943.
Form 943-X, unless you’re requesting a refund or
abatement. If you’re requesting a refund or abatement and However, if your only errors on Form 943 relate to the
you’re correcting both underreported and overreported tax number of employees (Form 943, line 1) or to federal tax
amounts, file one Form 943-X correcting the liabilities reported on your Monthly Summary of Federal
underreported tax amounts only and a second Form Tax Liability on Form 943, line 17, or on Form 943-A,
943-X correcting the overreported tax amounts. Agricultural Employer’s Record of Federal Tax Liability,
don’t file Form 943-X. For more information about
You’ll use the adjustment process if you underreported correcting federal tax liabilities reported on your Monthly
employment taxes and are making a payment, or if you Summary of Federal Tax Liability on Form 943, line 17, or
overreported employment taxes and will be applying the on Form 943-A, see the Form 943-A instructions.
credit to Form 943 for the period during which you file
Form 943-X. However, see the Caution under Is There a Due dates. The due date for filing Form 943-X depends
Deadline for Filing Form 943-X, later, if you’re correcting on when you discover an error and if you underreported or
overreported tax amounts during the last 90 days of a overreported tax. If you underreported tax, see
period of limitations. You’ll use the claim process if you Underreported tax, later. For overreported tax amounts,
overreported employment taxes and are requesting a you may choose to either make an interest-free
refund or abatement of the overreported tax amount. adjustment or file a claim for refund or abatement. If you’re
Follow the chart on page 6 of Form 943-X for help in correcting overreported tax amounts, see Overreported
choosing whether to use the adjustment process or the tax—Adjustment process and Overreported tax—Claim
claim process. Be sure to give us a detailed explanation process, later.
on line 41 for each correction that you show on Form If any due date falls on a Saturday, Sunday, or legal
943-X. holiday, you may file Form 943-X on the next business day.
If we receive Form 943-X after the due date, we will treat
Continue to report current-year adjustments for
Form 943-X as filed on time if the envelope containing
fractions of cents, third-party sick pay, and group-term life
Form 943-X is properly addressed, contains sufficient
insurance on Form 943, line 10.
postage, and is postmarked by the U.S. Postal Service
You have additional requirements to complete when (USPS) on or before the due date, or sent by an
filing Form 943-X, such as certifying that you filed (or will IRS-designated private delivery service (PDS) on or
file) all applicable Forms W-2 and Forms W-2c. For before the due date. If you don’t follow these guidelines,
corrections of overreported federal income tax, social we will consider Form 943-X filed when it is actually
security tax, Medicare tax, or Additional Medicare Tax, received. See Pub. 15 for more information on legal
Instructions for Form 943-X (Rev. 2-2026) 5
holidays. For more information about PDSs, see Where another Form 943-X reporting only corrections to the
Should You File Form 943-X, later. underreported tax amounts. See Is There a Deadline for
Filing Form 943-X, later.
Underreported tax. If you’re correcting underreported
tax, you must file Form 943-X by the due date of the return Caution: You may not file a refund claim to correct federal
for the return period in which you discovered the error income tax or Additional Medicare Tax actually withheld
(January 31 of the following year) and pay the amount you from employees.
owe by the time you file. Doing so will generally ensure
that your correction is interest free and not subject to Is There a Deadline for Filing Form
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
See What About Penalties and Interest, later. For details 943-X?
on how to make a payment, see the instructions for Generally, you may correct overreported taxes on a
line 25, later. previously filed Form 943 if you file Form 943-X within 3
If Form 943-X is filed late (after the due date of the years of the date Form 943 was filed or 2 years from the
return for the return period in which you discovered the date you paid the tax reported on Form 943, whichever is
error), you must attach an amended Form 943-A to Form later. You may correct underreported taxes on a previously
943-X. Otherwise, the IRS may assess an “averaged” FTD filed Form 943 if you file Form 943-X within 3 years of the
penalty. See “Averaged” FTD penalty in section 11 of Pub. date the Form 943 was filed. We call each of these time
15 for more information about “averaged” FTD penalties. frames a period of limitations. For purposes of the period
The total tax reported on Form 943-A, line M, must match of limitations, Form 943 is considered filed on April 15 of
the corrected tax (Form 943, line 13, combined with any the succeeding calendar year if filed before that date.
correction reported on Form 943-X, line 20) for the year, Example. You filed your 2023 Form 943 on January
less any previous abatements and interest-free tax 31, 2024, and payments were timely made. The IRS treats
assessments. the return as if it were filed on April 15, 2024. On January
Example—You owe tax. On February 13, 2026, you 22, 2027, you discover that you overreported social
discovered that you underreported $1,000 of social security and Medicare wages on that form by $350. To
security and Medicare wages on your 2025 Form 943. File correct the error, you must file Form 943-X by April 15,
Form 943-X and pay the amount you owe by February 1, 2027, and use the claim process.
2027 (January 31, 2027, is a Sunday), because you
discovered the error in 2026 and February 1, 2027, is the Caution: If you file Form 943-X to correct overreported
due date for that year. If you file Form 943-X before tax amounts in the last 90 days of a period of limitations,
February 1, 2027, pay the amount you owe by the time you must use the claim process. You can’t use the
you file. adjustment process. If you’re also correcting
underreported tax amounts, you must file another Form
Caution: Form 943-X can’t be used to correct 943-X to correct the underreported tax amounts using the
underreported amounts of Additional Medicare Tax unless adjustment process and pay any tax due.
the amounts were withheld from employee wages.
Where Should You File Form 943-X?
Overreported tax—Adjustment process. If you
overreported tax and choose to apply the credit to Form Send your completed Form 943-X to the address shown
943, file an adjusted return on Form 943-X soon after you next.
discover the error but more than 90 days before the period
of limitations on the credit or refund for Form 943 expires. IF you’re in... THEN use this address...
See Is There a Deadline for Filing Form 943-X, later. Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
Caution: Form 943-X can’t be used to correct Indiana, Kentucky, Maine, Maryland,
overreported amounts of Additional Medicare Tax unless Massachusetts, Michigan, New Department of the Treasury
Hampshire, New Jersey, New York, Internal Revenue Service
the amounts weren’t withheld from employee wages.
North Carolina, Ohio, Pennsylvania, Cincinnati, OH 45999-0008
Example—You want your credit applied to Form Rhode Island, South Carolina,
943. You filed your 2025 Form 943 on February 2, 2026, Tennessee, Vermont, Virginia, West
and payments were timely made. On May 4, 2026, you Virginia, Wisconsin
discover that you overreported tax on your 2025 Form Alabama, Alaska, Arizona,
943. You file Form 943-X on June 5, 2026, and check the Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas,
box on line 1 to indicate you want to use the adjustment Department of the Treasury
Louisiana, Minnesota, Mississippi,
process. The IRS treats your credit as a tax deposit made Missouri, Montana, Nebraska,
Internal Revenue Service
on January 1, 2026. When you file your 2026 Form 943, Nevada, New Mexico, North Dakota,
Ogden, UT 84201-0008
include the amount from Form 943-X, line 25, on the “Total Oklahoma, Oregon, South Dakota,
deposits” line of your 2026 Form 943. Texas, Utah, Washington, Wyoming
Overreported tax—Claim process. If you overreported
tax on Form 943, you may choose to file a claim for refund
or abatement on Form 943-X any time before the period of
limitations on the credit or refund expires. If you also need
to correct any underreported tax amounts, you must file
6 Instructions for Form 943-X (Rev. 2-2026)
IF you’re in... THEN use this address... clients or customers (employers) onto a single Form
No legal residence or principal place Internal Revenue Service 943-X.
of business in any state P.O. Box 409101
Section 3504 Agent. Check this box if you’re a section
Ogden, UT 84409
3504 agent filing an aggregate Form 943-X. You must
Special filing address for exempt attach Schedule R (Form 943) to your aggregate Form
organizations; federal, state, and Department of the Treasury
local governmental entities; and Internal Revenue Service
943-X. For more information about section 3504 agents,
Indian tribal governmental entities, Ogden, UT 84201-0008 see You may need to attach Schedule R (Form 943) to
regardless of location your Form 943-X, earlier, and section 16 of Pub. 15.
Certified Professional Employer Organization
(CPEO). Check this box if you’re a CPEO filing an
PDSs can’t deliver to P.O. boxes. You must use the aggregate Form 943-X on behalf of your customers. You
USPS to mail an item to a P.O. box address. Go to must attach Schedule R (Form 943) to your aggregate
IRS.gov/PDS for the current list of PDSs. If you file Form Form 943-X. For more information about CPEOs, see
943-X using a PDS, send it to the following address. Certification program for professional employer
organizations (PEOs), earlier, and section 16 of Pub.15.
Ogden—Internal Revenue Submission Processing
Center Other Third Party. If you’re filing an aggregate Form
1973 Rulon White Blvd. 943-X but you’re not a section 3504 agent or a CPEO, you
Ogden, UT 84201 must check this box. For example, a non-certified PEO
filing an aggregate Form 943-X must check this box.
Use this address even if your business is located in a state Must You Make an Entry on Each Line?
that files in Cincinnati.
You must provide all of the information requested at the
How Should You Complete Form top of Form 943-X, page 1. You must check one box (but
not both) in Part 1. In Part 2, you must check the box on
943-X? line 3 and any applicable boxes on lines 4 and 5. In Part 3,
if any line doesn’t apply, leave it blank. Complete Parts 4
Use a Separate Form 943-X for Each Year You’re and 5 as instructed.
Correcting
Use a separate Form 943-X for each Form 943 that you’re How Should You Report Negative Amounts?
correcting. For example, if you found errors on your Forms Form 943-X uses negative numbers to show reductions in
943 for 2024 and 2025, file one Form 943-X to correct the tax (credits) and positive numbers to show additional tax
2024 Form 943, and file a second Form 943-X to correct (amounts you owe).
the 2025 Form 943. When reporting a negative amount in columns 3 and 4,
use a minus sign instead of parentheses. For example,
Employer Identification Number (EIN), Name, enter “-10.59” instead of “(10.59).” However, if you’re
and Address completing the return on your computer and your software
Enter your EIN, name, and address in the spaces only allows you to use parentheses to report negative
provided. Also, enter your name and EIN on the top of amounts, you may use them.
pages 2, 3, 4, and 5, and on any attachments. If your
address has changed since you filed your Form 943, enter How Should You Make Entries on Form 943-X?
the corrected information and the IRS will update your You can help the IRS process Form 943-X timely and
address of record. Be sure to write your name, EIN, “Form accurately if you follow these guidelines.
943-X,” and the calendar year you’re correcting on the top • Type or print your entries.
of any attachments. • Use Courier font (if possible) for all typed or
computer-generated entries.
Return You’re Correcting • Omit dollar signs. You may use commas and decimal
Enter the calendar year of the Form 943 you’re correcting points, if desired. Enter dollar amounts to the left of any
in the box at the top of page 1. Enter the same calendar preprinted decimal point and cents to the right of it.
year on pages 2, 3, 4, and 5, and on any attachments. • Always show an amount for cents, even if it is zero.
Don’t round entries to whole dollars.
Enter the Date You Discovered Errors • Complete all five pages and sign Form 943-X on
You must enter the date you discovered errors. You page 5.
discover an error when you have enough information to be • Staple multiple sheets in the upper-left corner.
able to correct the error. If you’re reporting several errors
you discovered at different times, enter the earliest date What About Penalties and Interest?
you discovered an error here. Report any subsequent Generally, your correction of an underreported tax amount
dates and related errors on line 41. won’t be subject to an FTP penalty, an FTD penalty, or
interest if you:
Aggregate Return Filers Only • File on time (by the due date of Form 943 for the year in
If you’re filing an aggregate Form 943-X, check the which you discover the error),
appropriate box to identify yourself. An aggregate Form • Pay the amount shown on line 25 by the time you file
943-X is a return that combines amounts from multiple Form 943-X,
Instructions for Form 943-X (Rev. 2-2026) 7
• Enter the date you discovered the error, and the IRS enough time to process the credit, you file Form
• Explain in detail the grounds and facts relied upon to 943-X on January 2, 2026, and take the credit on your
support the correction. 2026 Form 943.
No correction will be eligible for interest-free treatment
if any of the following apply. Specific Instructions:
• The amounts underreported relate to an issue that was
raised in an examination of a prior period. Part 1: Select ONLY One Process
• You knowingly underreported your employment tax
liability. Because Form 943-X may be used to file either an
• You received a notice and demand for payment. adjusted employment tax return or a claim for refund or
• You received a notice of determination under section abatement, you must check one box on either line 1 or
7436. line 2. Don’t check both boxes.
Correcting an employment tax credit. For lines 1 and
If you receive a notice about a penalty after you file this 2, if you underreported an employment tax credit, treat it
return, reply to the notice with an explanation and we will like you overreported a tax amount. If you overreported an
determine if you meet reasonable-cause criteria. Don’t employment tax credit, treat it like you underreported a tax
attach an explanation when you file your return. amount. If you’re filing Form 943-X to adjust only an
Overview of the Process employment tax credit and you’re not correcting any
overreported taxes on Form 943-X, lines 6–11, skip lines 4
To correct a previously filed Form 943, use Form 943-X to and 5.
file either an adjusted employment tax return or a claim for
refund or abatement. The adjustment process and the 1. Adjusted Employment Tax Return
claim process are outlined below. Check the box on line 1 if you’re correcting underreported
If you underreported the tax. If you underreported tax amounts or overreported tax amounts and you would
the tax on a previously filed Form 943, check the box on like to use the adjustment process to correct the errors.
line 1 and pay any additional amount you owe by the
If you’re correcting both underreported tax amounts
time you file Form 943-X. For details on how to make a
and overreported tax amounts on this form, you must
payment, see the instructions for line 25, later.
check this box. If you check this box, any negative amount
Example—You underreported employment taxes. shown on line 25 will be applied as a credit (tax deposit) to
On June 18, 2026, you discovered an error that results in your Form 943 for the year in which you’re filing this form.
additional tax on your 2025 Form 943. File Form 943-X by See Example—You want your overreported tax applied as
February 1, 2027 (January 31, 2027, is a Sunday), and a credit to Form 943, earlier.
pay the amount you owe by the time you file. See When
Should You File Form 943-X, earlier. Don’t attach Form Caution: Form 943-X can’t be used to correct
943-X to your 2026 Form 943. overreported amounts of Additional Medicare Tax unless
If you overreported the tax. If you overreported the the amounts weren’t withheld from employee wages.
tax on a previously filed Form 943, choose one of the If you owe tax. Pay the amount shown on line 25 by the
following options. time you file Form 943-X. Generally, you won’t be
• Use the adjustment process. Check the box on line 1 to charged interest if you file on time, pay on time, enter the
apply any credit (negative amount) from line 25 to Form date you discovered the error, and explain the correction
943 for the year during which you file Form 943-X. on line 41.
• Use the claim process. Check the box on line 2 to file a
claim on Form 943-X requesting a refund or abatement of If you have a credit. You overreported employment
the amount shown on line 25. taxes (you have a negative amount on line 25) and want
the IRS to apply the credit on Form 943 for the period
To ensure that the IRS has enough time to process a
during which you filed Form 943-X. The IRS will apply your
credit for an overreporting tax adjustment in the year
credit on the first day of the Form 943 year during which
during which you file Form 943-X, you’re encouraged to
you filed Form 943-X. However, the credit you show on
file Form 943-X correcting the overreported tax amount in
Form 943-X, line 25, may not be fully available on your
the first 11 months of a year. For example, if you discover
Form 943 if the IRS corrects it during processing or you
an overreported tax amount in December, you may want
owe other taxes, penalties, or interest. The IRS will notify
to file Form 943-X during the first 11 months of the next
you if your claimed credit changes or if the amount
year. However, there must be 90 days remaining on the
available as a credit on Form 943 was reduced because of
period of limitations when you file Form 943-X. See the
unpaid taxes, penalties, or interest.
Caution under Is There a Deadline for Filing Form 943-X,
earlier. This should ensure that the IRS will have enough Caution: Don’t check the box on line 1 if you’re correcting
time to process Form 943-X so the credit will be posted overreported tax amounts and the period of limitations on
before you file Form 943, thus avoiding an erroneous credit or refund for Form 943 will expire within 90 days of
balance due notice from the IRS. See the example next. the date you file Form 943-X. See Is There a Deadline for
Example—You want your overreported tax applied Filing Form 943-X, earlier.
as a credit on Form 943. On December 19, 2025, you
discover you overreported your tax on your 2024 Form
943 and want to choose the adjustment process. To allow
8 Instructions for Form 943-X (Rev. 2-2026)
2. Claim 4. Certifying Overreporting Adjustments
Check the box on line 2 to use the claim process if you’re If you overreported federal income tax, social security tax,
correcting overreported tax amounts only and you’re Medicare tax, or Additional Medicare Tax and checked the
claiming a refund or abatement for the negative amount box on line 1, check the appropriate box on line 4. You
(credit) shown on line 25. Don’t check this box if you’re may need to check more than one box. If you obtained
correcting any underreported tax amounts on this form. written statements from some employees but you couldn’t
You must check the box on line 2 if you have a credit (a locate employees or secure the statements of the
negative amount on line 25) and the period of limitations remaining employees, check all applicable boxes. Provide
on credit or refund for Form 943 will expire within 90 days a summary on line 41 of the amount of the corrections for
of the date you file Form 943-X. See Is There a Deadline the employees who provided written statements and for
for Filing Form 943-X, earlier. those who didn’t.
The IRS usually processes claims shortly after they are Caution: You may not use Form 943-X to correct
filed. The IRS will notify you if your claim is denied, overreported amounts of Additional Medicare Tax unless
accepted as filed, or selected to be examined. See Pub. the amounts weren’t withheld from employee wages.
556, Examination of Returns, Appeal Rights, and Claims
for Refund, for more information. 4a. Check the box on line 4a if your overreported amount
includes each affected employee share of overcollected
Unless the IRS corrects Form 943-X during processing taxes. You’re certifying that you repaid or reimbursed the
or you owe other taxes, penalties, or interest, the IRS will employee share of prior-year taxes and you received
refund the amount shown on line 25, plus any interest that written statements from the employees stating that they
applies. didn’t and won’t receive a refund or credit for the prior-year
Caution: You may not file a refund claim to correct federal taxes. Don’t send these statements to the IRS. Keep them
income tax or Additional Medicare Tax actually withheld for your records. Generally, all employment tax records
from employees. must be kept for at least 4 years. Records related to
qualified sick leave wages and qualified family leave
Part 2: Complete the Certifications wages for leave taken after March 31, 2021, and before
October 1, 2021, should be kept for at least 6 years.
You must complete all certifications that apply by checking Copies must be submitted to the IRS if requested.
the appropriate boxes. If all of your corrections relate to
4b. Check the box on line 4b to certify that your
underreported tax amounts, complete line 3 only; skip
overreported amount is only for the employer share of
lines 4 and 5 and go to Part 3. If your corrections relate to
taxes on those employees who you were unable to find, or
overreported tax amounts, other than corrections related
who didn’t give you a statement described on line 4a.
to underreported employment tax credits, you have a duty
to ensure that your employees’ rights to recover overpaid 4c. Check the box on line 4c to certify that your
employee social security and Medicare taxes that you overreported amount is only for federal income tax, social
withheld are protected. The certifications on lines 4 and 5 security tax, Medicare tax, or Additional Medicare Tax that
address the requirement to: you didn’t withhold from your employees.
• Repay or reimburse your employees for the
overcollection of employee social security and Medicare 5. Certifying Claims
taxes, or If you’re filing a claim for refund or abatement of
• Obtain consents from your employees to file a claim on overreported federal income tax, social security tax,
their behalf. See Rev. Proc. 2017-28 for guidance on the Medicare tax, or Additional Medicare Tax and checked the
requirements for both a request for employee consent and box on line 2, check the appropriate box on line 5. You
for the employee consent. may need to check more than one box. If you obtained
written statements or consents from some employees but
3. Filing Forms W-2 or Forms W-2c you couldn’t locate employees or secure the statements of
Check the box on line 3 to certify that you filed or will file the remaining employees, check all applicable boxes.
Forms W-2 or Forms W-2c with the Social Security Provide a summary on line 41 of the amount of the
Administration (SSA), as required, showing your corrections for the employees who provided statements or
employees’ correct wage and tax amounts. See the consents and for those who didn’t.
General Instructions for Forms W-2 and W-3 for detailed
information about filing requirements. Caution: You may not file a refund claim to correct the
incorrect amount of federal income tax or Additional
You must check the box on line 3 to certify that you filed
Medicare Tax actually withheld from employees. If you
Forms W-2 or Forms W-2c even if your corrections on
request their consent to file a claim for social security tax
Form 943-X don’t change amounts shown on those forms.
or Medicare tax, you must tell your employees that you
For example, if your only correction to Form 943 involves
can’t claim a refund of any Additional Medicare Tax on
misstated tax adjustments, which don’t impact the
their behalf. See Rev. Proc. 2017-28 for sample language
amounts reported on your employees’ Forms W-2 (see the
to use in your request.
instructions for line 12, later), check the box on line 3 to
certify that you already filed all required Forms W-2 and 5a. Check the box on line 5a if your overreported tax
W-2c with the SSA. In this situation, you’re certifying that includes each affected employee share of prior-year social
you don’t need to file Form W-2c because you already security and Medicare taxes. You’re certifying that you
filed a correct Form W-2. repaid or reimbursed the employees their shares of
Instructions for Form 943-X (Rev. 2-2026) 9
prior-year social security and Medicare taxes and you 5d. Check the box on line 5d to certify that your
received written statements from those employees stating overreported amount is only for federal income tax, social
that they didn’t and won’t receive a refund or credit for the security tax, Medicare tax, or Additional Medicare Tax that
prior-year taxes. Don’t send these statements to the IRS. you didn’t withhold from your employees.
Keep them for your records. Generally, all employment tax
records must be kept for at least 4 years. Records related Part 3: Enter the Corrections for the
to qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
Calendar Year You’re Correcting
October 1, 2021, should be kept for at least 6 years.
Copies must be submitted to the IRS if requested.
What Amounts Should You Report in Part 3?
On lines 6–11, columns 1 and 2, for each line you’re
5b. Check the box on line 5b if your overreported tax correcting, show amounts for all of your employees, not
includes each affected employee share of prior-year social just for those employees whose amounts you’re
security and Medicare taxes and you haven’t yet repaid or correcting.
reimbursed the employee share of taxes. You’re certifying
that you received consent from each affected employee to If a correction that you report in column 4 includes both
file a claim on the employee share of those taxes and you underreported and overreported amounts (see the
received written statements from those employees stating instructions for line 39, later), give us details for each error
that they didn’t and won’t receive a refund or credit for the on line 41.
prior-year taxes. Because special circumstances apply for lines 12–14,
An employee consent must: 15b–19, 23, 24b, 24c, 26, 27, and 31–36, read the
• Contain the name, address, and social security number instructions for each line carefully before entering amounts
(or truncated taxpayer identification number, when in the columns.
appropriate) of the employee; If any line doesn’t apply to you, leave it blank.
• Contain the name, address, and EIN of the employer;
• Contain the tax period(s), the type of tax, and the Caution: If you previously adjusted or amended Form
amount of tax for which the consent is provided; 943 using Form 943-X or because of an IRS examination
• Affirmatively state that the employee authorizes the change, show amounts in column 2 that include those
employer to claim a refund for the overpayment of the previously reported corrections.
employee share of tax;
• Include the employee’s written statement certifying that 6. Wages Subject to Social Security Tax
the employee hasn’t made any previous claims (or the Tip: Qualified sick leave wages and qualified family leave
claims were rejected) and won’t make any future claims wages for leave taken after March 31, 2021, and before
for refund or credit of the amount of the overcollection; October 1, 2021, were included on Form 943, line 2, and
• Identify the basis of the claim; and can be adjusted only on Form 943-X, line 6.
• Be dated and contain the employee’s signature under If you’re correcting the taxable social security wages
penalties of perjury. The penalties of perjury statement you reported on Form 943, line 2, enter the total corrected
should be located immediately above the required amount for all employees in column 1. In column 2, enter
signature. the amount you originally reported or as previously
Don’t send these statements and consents to the IRS. corrected. In column 3, enter the difference between
Keep them for your records. Generally, all employment tax columns 1 and 2.
records must be kept for at least 4 years. Records related If you or the IRS previously corrected the amount
to qualified sick leave wages and qualified family leave reported on Form 943, line 2, enter in column 2 the
wages for leave taken after March 31, 2021, and before amount after any previous corrections.
October 1, 2021, should be kept for at least 6 years.
Copies must be submitted to the IRS if requested. line 6 (column 1)
In certain situations, you may not have repaid or - line 6 (column 2)
reimbursed your employees or obtained their consents line 6 (column 3) If the amount in column 2 is larger than the
before filing a claim, such as in cases where the period of amount in column 1, use a minus sign in
limitations on credit or refund is about to expire. In those column 3.
situations, file Form 943-X but don’t check a box on line 5.
Tell us on line 41 that you haven’t repaid or reimbursed
employees or obtained consents at the time you file the Multiply the amount in column 3 by 0.124 (12.4% tax
claim. However, you must repay or reimburse your rate) and enter that result in column 4.
employees and certify that you have done so before the
IRS can allow the claim. line 6 (column 3)
5c. Check the box on line 5c to certify that your x 0.124
overreported tax is only for the employer share of social line 6 (column 4) If the amount in column 3 used a minus sign,
security and Medicare taxes. This applies when affected also use a minus sign in column 4.
employees didn’t give you consent to file a claim for refund
for the employee share of social security and Medicare
taxes, they couldn’t be found, or they didn’t give you a If you checked the box on Form 943-X, line 4b or
statement described on line 5b. line 5c, because you’re correcting only the employer share
10 Instructions for Form 943-X (Rev. 2-2026)
of tax on a decrease to social security wages, use 0.062 use this worksheet to figure this credit if you’re claiming
(6.2%) when multiplying the amount shown in column 3. If the credit for the first time on Form 943-X. For more
you’re correcting both shares of tax for some employees information about the credit for qualified sick and family
and only the employer share for other employees, enter leave wages, go to IRS.gov/PLC.
the properly calculated amount in column 4. Be sure to Qualified sick leave wages paid with respect to leave
show your calculations on line 41. taken after March 31, 2020, and before April 1, 2021,
Example—Social security wages decreased. You aren’t subject to the employer share of social security tax;
reported $9,000 as social security wages on your 2025 therefore, the tax rate on these wages is 6.2% (0.062). For
Form 943, line 2. In December of 2026, you discover that more information about qualified sick leave wages, see
you included $2,000 in social security wages for one of Definition of qualified sick and family leave wages for
your employees twice. To correct the error, figure the leave taken after March 31, 2020, and before April 1,
difference on Form 943-X as shown. 2021, later, and go to IRS.gov/PLC. If you’re correcting the
qualified sick leave wages you reported on Form 943,
line 2a, enter the total corrected amount in column 1. In
Column 1 (corrected amount) 7,000.00
column 2, enter the amount you originally reported or as
Column 2 (Form 943, line 2) - 9,000.00
previously corrected. In column 3, enter the difference
Column 3 (difference) -2,000.00 between columns 1 and 2.
line 7 (column 1)
Use the difference in column 3 to determine your tax
- line 7 (column 2)
correction.
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 (difference) -2,000.00 column 3.
Tax rate (12.4%) x 0.124
Column 4 (tax correction) -248.00
Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
Be sure to explain the reasons for this correction on
line 41.
line 7 (column 3)
Caution: Before completing line 7 or 8, determine if the x 0.062
period of limitations for correcting the line is still open. line 7 (column 4) If the amount in column 3 used a minus sign,
Generally, the period of limitations expired on April 15, also use a minus sign in column 4.
2024, for wages paid in 2020; April 15, 2025, for wages
paid in 2021; and April 15, 2026, for wages paid in 2022.
For more information about the period of limitations, see Is Caution: If you erroneously reported qualified sick leave
There a Deadline for Filing Form 943-X, earlier. wages for leave taken after March 31, 2020, and before
7. Qualified Sick Leave Wages (For Leave Taken April 1, 2021, on Form 943, line 2, instead of on line 2a,
you’ll need to make a correction on Form 943-X, lines 6
After March 31, 2020, and Before April 1, 2021) and 7, and enter the properly calculated amount in column
Tip: Adjustments to the social security tax on qualified 4 for each line.
sick leave wages and qualified family leave wages for
Example—Qualified sick leave wages increased.
leave taken after March 31, 2020, and before April 1,
You paid $2,000 of qualified sick leave wages to only one
2021, are reported on Form 943-X, lines 7 and 8,
of your employees on March 25, 2022, for leave taken
respectively. Adjustments to the nonrefundable portion of
after March 31, 2020, and before April 1, 2021. In March
the credit for qualified sick and family leave wages for
2026, you discovered that you only reported $1,000 of
leave taken after March 31, 2020, and before April 1,
qualified sick leave wages on your 2022 Form 943. To
2021, are reported on Form 943-X, line 14, and
correct the error, figure the difference on Form 943-X as
adjustments to the refundable portion of the credit are
shown.
reported on Form 943-X, line 23. Adjustments to qualified
health plan expenses allocable to qualified sick leave
wages and to qualified family leave wages for leave taken Column 1 (corrected amount) 2,000.00
after March 31, 2020, and before April 1, 2021, are Column 2 (Form 943, line 2a) - 1,000.00
reported on Form 943-X, lines 26 and 27, respectively. For Column 3 (difference) 1,000.00
corrections to a 2020 Form 943, the credit for qualified
sick and family leave wages is only available for wages
paid with respect to leave taken after March 31, 2020, and Use the difference in column 3 to determine your tax
before January 1, 2021. If you claimed the credit for correction.
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, on your original Column 3 (difference) 1,000.00
Form 943, and you make any corrections on Form 943-X Tax rate (6.2%) x 0.062
to amounts used to figure this credit, you’ll need to refigure Column 4 (tax correction) 62.00
the amount of this credit using Worksheet 1. You’ll also
Instructions for Form 943-X (Rev. 2-2026) 11
Be sure to explain the reasons for this correction on Column 3 (difference) -2,000.00
line 41. Tax rate (6.2%) x 0.062
Column 4 (tax correction) -124.00
8. Qualified Family Leave Wages (For Leave
Taken After March 31, 2020, and Before April 1,
2021)
Qualified family leave wages paid with respect to leave Be sure to explain the reasons for this correction on
taken after March 31, 2020, and before April 1, 2021, line 41.
aren’t subject to the employer share of social security tax; 9. Wages Subject to Medicare Tax
therefore, the tax rate on these wages is 6.2% (0.062). For
more information about qualified family leave wages, see If you’re correcting the taxable Medicare wages you
Definition of qualified sick and family leave wages for reported on Form 943, line 4, enter the total corrected
leave taken after March 31, 2020, and before April 1, amount in column 1. In column 2, enter the amount you
2021, later, and go to IRS.gov/PLC. If you’re correcting the originally reported or as previously corrected. In column 3,
qualified family leave wages you reported on Form 943, enter the difference between columns 1 and 2.
line 2b, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as line 9 (column 1)
previously corrected. In column 3, enter the difference - line 9 (column 2)
between columns 1 and 2. line 9 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.
line 8 (column 1)
- line 8 (column 2)
line 8 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in Multiply the amount in column 3 by 0.029 (2.9% tax
column 3. rate) and enter that result in column 4.
line 9 (column 3)
Multiply the amount in column 3 by 0.062 and enter that x 0.029
result in column 4. line 9 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
line 8 (column 3)
x 0.062
line 8 (column 4) If the amount in column 3 used a minus sign, If you checked the box on Form 943-X, line 4b or
also use a minus sign in column 4.
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
Caution: If you erroneously reported qualified family correcting both shares of tax for some employees and
leave wages for leave taken after March 31, 2020, and only the employer share for other employees, enter the
before April 1, 2021, on Form 943, line 2, instead of on properly calculated amount in column 4. Be sure to
line 2b, you’ll need to make a correction on Form 943-X, explain your calculations on line 41.
lines 6 and 8, and enter the properly calculated amount in Example—Medicare wages decreased. Following
column 4 for each line. Example—Social security wages decreased in the
Example—Qualified family leave wages instructions for line 6, the wages that you counted twice
decreased. You paid $1,000 of qualified family leave were also taxable Medicare wages. To correct the error,
wages to only one of your employees on March 25, 2022, figure the difference on Form 943-X as shown.
for leave taken after March 31, 2020, and before April 1,
2021. In March 2026, you discovered that you erroneously Column 1 (corrected amount) 7,000.00
reported $3,000 of qualified family leave wages on your Column 2 (Form 943, line 4) - 9,000.00
2022 Form 943. To correct the error, figure the difference Column 3 (difference) -2,000.00
on Form 943-X as shown.
Column 1 (corrected amount) 1,000.00 Use the difference in column 3 to determine your tax
Column 2 (Form 943, line 2b) - 3,000.00 correction.
Column 3 (difference) -2,000.00
Column 3 (difference) -2,000.00
Tax rate (2.9%) x 0.029
Use the difference in column 3 to determine your tax Column 4 (tax correction) -58.00
correction.
Be sure to explain the reasons for this correction on
line 41.
12 Instructions for Form 943-X (Rev. 2-2026)
10. Wages Subject to Additional Medicare Tax Column 1 (corrected amount) 30,000.00
Withholding Column 2 (Form 943, line 6) - 3,000.00
You may use Form 943-X to correct errors to Additional Column 3 (difference) 27,000.00
Medicare Tax withholding for prior years if the amount
reported on Form 943, line 7, isn’t the amount you actually
withheld. This type of error is an administrative error. The Use the difference in column 3 to determine your tax
administrative error adjustment corrects the amount correction.
reported on Form 943 to agree with the amount actually
withheld from employees. Column 3 (difference) 27,000.00
Tax rate (0.9%) x 0.009
You may also correct errors to Additional Medicare Tax
withholding for prior years if section 3509 rates apply. If Column 4 (tax correction) 243.00
section 3509 rates apply, see the instructions for lines 16–
19, later.
Be sure to explain the reasons for this correction on
If a prior-year error was a nonadministrative error, you line 41.
may correct only the wages subject to Additional
Medicare Tax withholding that were originally reported on Prior-year nonadministrative errors. You may correct
Form 943, line 6, or previously corrected on Form 943-X. only the taxable wages subject to Additional Medicare
You can’t correct the tax reported on Form 943, line 7. Tax withholding that you reported on Form 943, line 6.
Enter the total corrected amount in column 1. In column 2,
Prior-year administrative errors. If you’re correcting the enter the amount you originally reported or as previously
wages subject to Additional Medicare Tax withholding that corrected. In column 3, enter the difference between
you reported on Form 943, line 6, enter the total corrected columns 1 and 2.
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3, line 10 (column 1)
enter the difference between columns 1 and 2. - line 10 (column 2)
line 10 (column 3) If the amount in column 2 is larger than the
line 10 (column 1) amount in column 1, use a minus sign in
- line 10 (column 2) column 3.
line 10 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3. 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 correction on line 41.
Multiply the amount in column 3 by 0.009 (0.9% tax
Example—Prior-year nonadministrative error
rate) and enter that result in column 4.
(failure to withhold Additional Medicare Tax when
required). Leah Green’s wages exceeded the $200,000
line 10 (column 3) withholding threshold for Additional Medicare Tax in
x 0.009 December 2025. The total wages paid to Leah for 2025
line 10 (column 4) If the amount in column 3 used a minus sign, were $220,000. You were required to withhold $180
also use a minus sign in column 4. ($20,000 x 0.009) but you withheld nothing and didn’t
report an amount on line 6 or line 7 of your 2025 Form
943. You discovered the error on March 11, 2026. File
Example—Prior-year administrative error Form 943-X to correct the wages subject to Additional
(incorrectly reported amount of Additional Medicare Medicare Tax withholding for your 2025 Form 943, but you
Tax actually withheld). Nathan Black’s wages exceeded may not correct the Additional Medicare Tax withheld
the $200,000 withholding threshold for Additional (column 4) because the error involves a previous year and
Medicare Tax in November 2025. The total wages paid to the amount previously reported for the employee
Nathan for 2025 were $230,000. You withheld $270 represents the actual amount withheld from the employee
($30,000 x 0.009) from Nathan’s wages. However, on your during 2025.
2025 Form 943, you mistakenly reported $3,000 on line 6,
and Additional Medicare Tax withheld of $27 on line 7. You Combination of prior-year administrative and nonad-
discovered the error on March 11, 2026. This is an ministrative errors. If you’re reporting both
example of an administrative error that may be corrected administrative errors and nonadministrative errors for the
in a later calendar year because the amount actually same prior year, enter the total corrected amount in
withheld isn’t the amount reported on your 2025 Form column 1. In column 2, enter the amount you originally
943. Use Form 943-X, line 10, to correct the error as reported or as previously corrected. In column 3, enter the
shown. difference between columns 1 and 2. However, multiply
only the amount of wages reported in column 3 that are
related to administrative errors by 0.009 (0.9% tax rate).
Don’t multiply any wages reported in column 3 that are
related to nonadministrative errors by 0.009 (0.9% tax
rate). Use line 41 to explain in detail your corrections. The
Instructions for Form 943-X (Rev. 2-2026) 13
explanation must include the reasons for the corrections line 11 (column 1)
and a breakdown of the amount reported in column 3 into - line 11 (column 2)
the amounts related to administrative errors and
line 11 (column 3) If the amount in column 2 is larger than the
nonadministrative errors. amount in column 1, use a minus sign in
Example—Combination of prior-year column 3.
administrative and nonadministrative errors. Nathan
Black’s wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in November 2025. Copy the amount in column 3 to column 4. Include any
The total wages paid to Nathan for 2025 were $230,000. minus sign shown in column 3.
You withheld $270 ($30,000 x 0.009) from Nathan’s
wages. However, on your 2025 Form 943, you mistakenly Caution: Generally, you may only correct administrative
reported $3,000 on line 6, and Additional Medicare Tax errors to federal income tax withholding (that is, errors in
withheld of $27 on line 7. The difference in wages subject which the amount reported on Form 943, line 8, isn’t the
to Additional Medicare Tax related to this administrative amount you actually withheld from an employee’s wages)
error is $27,000 ($30,000 − $3,000). and errors for which section 3509 rates apply. Only
Leah Green’s wages exceeded the $200,000 transposition or math errors involving the inaccurate
withholding threshold for Additional Medicare Tax in reporting of the amount withheld are “administrative
December 2025. The total wages paid to Leah for 2025 errors.” The administrative error adjustment corrects the
were $220,000. You were required to withhold $180 amount reported on Form 943 to agree with the amount
($20,000 x 0.009) but you withheld nothing and didn’t actually withheld from employees. See section 2 of Pub.
report Leah’s $20,000 in wages subject to Additional 15 for more information about corrections during the
Medicare Tax withholding on line 6 of your 2025 Form calendar year and about administrative errors. If section
943. 3509 rates apply, see the instructions for lines 16–19,
later.
You discovered both errors on March 11, 2026. Use You can’t file a Form 943-X to correct federal income
Form 943-X, line 10, to correct the errors as shown. tax withholding for prior years for nonadministrative errors.
In other words, you can’t correct federal income tax
Column 1 (corrected amount) 50,000.00 actually withheld from an employee in a prior year if you
Column 2 (Form 943, line 6) - 3,000.00 discover that you didn’t withhold the right amount. For
Column 3 (difference) 47,000.00 example, you can’t correct federal income tax withheld in
a prior year because you used the wrong income tax
withholding table or you didn’t treat a payment correctly as
Determine the portion of wages reported in column 3 taxable or nontaxable. Similarly, if you paid federal income
that is related to the administrative error ($47,000 − tax in a prior year on behalf of your employee rather than
$20,000 (nonadministrative error) = $27,000 deducting it from the employee’s pay (which resulted in
(administrative error)). Multiply this portion of column 3 by additional wages subject to tax), and in a subsequent year
0.009 (0.9% tax rate) to determine your tax correction. you determine that you incorrectly calculated the amount
of tax, you can’t correct the federal income tax
Difference related to administrative error 27,000.00 withholding.
Tax rate (0.9%) x 0.009 Example—Prior-year nonadministrative error
Column 4 (tax correction) 243.00 (failure to withhold federal income tax when
required). You were required to withhold $400 of federal
income tax from an employee bonus that was paid in
Be sure to explain the reasons for these corrections on December of 2025 but you withheld nothing. You
line 41. You must also report that $20,000 of the amount discovered the error on March 13, 2026. You can’t file
shown in column 3 was related to the correction of a Form 943-X to correct federal income tax withheld
prior-year nonadministrative error and $27,000 of the reported on your 2025 Form 943 because the error
amount shown in column 3 was related to the correction of involves a previous year and the amount previously
an administrative error. reported for the employee represents the actual amount
withheld from the employee during 2025.
11. Federal Income Tax Withheld
Example—Prior-year administrative error
If you’re correcting the federal income tax withheld from (incorrectly reported amount of federal income tax
wages you reported on Form 943, line 8, enter the total actually withheld). You had three employees. In 2025,
corrected amount in column 1. In column 2, enter the you withheld $1,000 of federal income tax from Nathan
amount you originally reported or as previously corrected. Black, $2,000 from Leah Green, and $6,000 from Becky
In column 3, enter the difference between columns 1 and Lee. The total amount of federal income tax you withheld
2. was $9,000. You mistakenly reported $6,000 on line 8 of
your 2025 Form 943. You discovered the error on March
13, 2026. This is an example of an administrative error
that may be corrected in a later calendar year because the
amount actually withheld from employees’ wages isn’t the
amount reported on Form 943. Use Form 943-X to correct
14 Instructions for Form 943-X (Rev. 2-2026)
the error. Enter $9,000 in column 1 and $6,000 in column adjustment should have been $9,600 (shown as
2. Subtract the amount in column 2 from the amount in “-9,600.00”) because your third-party sick pay payer
column 1. withheld that amount of social security and Medicare
taxes from your employees. You discover the error in April
Column 1 (corrected amount) 9,000.00 of 2026. To correct the error, figure the difference on Form
Column 2 (Form 943, line 8) - 6,000.00 943-X as shown.
Column 3 (difference) 3,000.00
Column 1 (corrected amount) -9,600.00
Column 2 (Form 943, line 10) - (6,900.00)
Report the $3,000.00 as a tax correction in column 4. Column 3 (difference) -2,700.00
Be sure to explain the reasons for this correction on
line 41.
Here is how you would enter the numbers on Form
Example—Nonadministrative error reporting 943-X.
income tax because of repayment of wages paid in
prior year. You prepaid Jack Brown $4,000 of wages for
Column 1 Column 2 Column 3
2 months of work in September 2025. You withheld $400
(corrected amount) (Form 943, line 10) (difference)
of federal income tax at the time you paid Jack. These
-9,600.00 -6,900.00 -2,700.00
amounts were reported on your 2025 Form 943. Jack left
employment in October 2025 (after only 1 month of
service). In February 2026, Jack repaid $2,000 to you for
Report “-2,700.00” as your correction in column 4.
the 1 month he didn’t work. You can’t file Form 943-X to
reduce the federal income tax withheld because you In this example, you’re claiming a credit for $2,700 in
actually withheld the federal income tax from wages. You overreported tax for your 2025 Form 943. Always enter the
also can’t file Form 943-X to reduce wages because the same amount in column 4 (including any minus sign) that
wages were income to Jack for the prior year. These you enter in column 3.
amounts were correctly reported on Form 943. Be sure to explain the reasons for this correction on
line 41.
12. Tax Adjustments
Tip: For purposes of these instructions, all references to Caution: Only use line 12 to correct adjustments for
“sick pay” mean ordinary sick pay, not “qualified sick leave fractions of cents, third-party sick pay, or group-term life
wages.” insurance previously reported. File a separate Form 943-X
Don’t enter an amount on line 12 unless you need to for each year being corrected.
correct any adjustments reported on Form 943, line 10.
Amounts reported on line 12 reflect corrections of 13. Qualified Small Business Payroll Tax Credit
amounts misstated on Form 943, line 10. See for Increasing Research Activities
Example—Third-party sick pay underreported, later. Caution: The payroll tax credit election must be made on
or before the due date of the originally filed income tax
Enter in column 1 the total corrected amount for Form return (including extensions). Any election to take the
943, line 10. Enter in column 2 the total originally reported payroll tax credit may be revoked only with the consent of
or previously corrected amount from Form 943, line 10. In the IRS.
column 3, enter the difference between columns 1 and 2. If you’re correcting the qualified small business payroll
tax credit for increasing research activities that you
line 12 (column 1) reported on Form 943, line 12 (line 12a for years after
- line 12 (column 2) 2019 and before 2024), enter the total corrected amount
line 12 (column 3) in column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2.
Tip: You may need to report negative numbers in any Copy the amount in column 3 to column 4. However, to
column. Make sure that the difference you enter in column properly show the amount as a credit or balance due item,
3 accurately represents the change to adjustments enter a positive number in column 3 as a negative number
originally reported or previously corrected on Form 943, in column 4 or a negative number in column 3 as a
line 10. positive number in column 4.
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3. You must attach a corrected Form 8974 and explain the
reasons for this correction on line 41.
On line 41, describe what you misreported on Form
943. Tell us if your adjustment is for fractions of cents, Tip: Form 943-X and these instructions use the terms
third-party sick pay, or group-term life insurance. “nonrefundable” and “refundable” when discussing
credits. The term “nonrefundable” means the portion of
Example—Third-party sick pay underreported.
the credit that is limited by law to certain taxes. The term
You reported $6,900 (shown as “-6,900.00”) as a
“refundable” means the portion of the credit that is in
third-party sick pay adjustment (reduction to tax) on your
excess of those taxes.
2025 Form 943, line 10. Your third-party sick pay
Instructions for Form 943-X (Rev. 2-2026) 15
14. Nonrefundable Portion of Credit for Qualified The 2020 Instructions for Form 943 were released
Sick and Family Leave Wages for Leave Taken before the COVID-related Tax Relief Act of 2020 was
After March 31, 2020, and Before April 1, 2021 enacted on December 27, 2020; therefore, Worksheet 1 in
the 2020 Instructions for Form 943 didn’t include lines to
Caution: Before completing line 14, determine if the add the wages that meet an exclusion under sections
period of limitations for correcting the line is still open. 3121(b)(1)–(22) when figuring the credit for qualified sick
Generally, the period of limitations expired on April 15, and family leave wages. If your Form 943 for 2020 didn’t
2024, for wages paid in 2020; April 15, 2025, for wages claim the correct amount of the credit for qualified sick and
paid in 2021; and April 15, 2026, for wages paid in 2022. family leave wages because you paid qualified sick leave
For more information about the period of limitations, see Is wages and/or qualified family leave wages that meet an
There a Deadline for Filing Form 943-X, earlier. exclusion under sections 3121(b)(1)–(22), and the period
If you’re correcting the nonrefundable portion of the of limitations is still open, you may file Form 943-X and
credit for qualified sick and family leave wages for leave complete Worksheet 1 to claim the correct amount of the
taken after March 31, 2020, and before April 1, 2021, that credit. You’ll also include on Form 943-X, lines 26 and 27,
you reported on Form 943, line 12b, enter the total and on Worksheet 1 any qualified health plan expenses
corrected amount from Worksheet 1, Step 2, line 2j, in allocable to those wages. The appropriate lines related to
column 1. In column 2, enter the amount you originally the exclusions under sections 3121(b)(1)–(22) were
reported or as previously corrected. In column 3, enter the added to Worksheet 1 in the 2021 Instructions for Form
difference between columns 1 and 2. For more information 943.
about the credit for qualified sick and family leave wages, Example—Nonrefundable portion of credit for
go to IRS.gov/PLC. qualified sick and family leave wages increased. You
Copy the amount in column 3 to column 4. However, to originally reported a $1,000 nonrefundable portion of the
properly show the amount as a credit or balance due item, credit for qualified sick and family leave wages on Form
enter a positive number in column 3 as a negative number 943, line 12b, for 2022, for leave taken after March 31,
in column 4 or a negative number in column 3 as a 2020, and before April 1, 2021. In March 2026, you
positive number in column 4. discovered that you made an error when figuring the
credit. You use Worksheet 1 to refigure the nonrefundable
For corrections to 2020 Form 943, line 12b, if the period portion of the credit for qualified sick and family leave
of limitations is still open, the credit for qualified sick and wages and you determine that the credit is $2,000. To
family leave wages is only available for wages paid with correct the error, figure the difference on Form 943-X as
respect to leave taken after March 31, 2020, and before shown.
January 1, 2021. For corrections to 2021, 2022, or 2023
Form 943, line 12b, the credit for qualified sick and family
Column 1 (corrected amount) 2,000.00
leave wages is only available for wages paid in 2021,
Column 2 (Form 943, line 12b) - 1,000.00
2022, or 2023 with respect to any leave taken after March
31, 2020, and before April 1, 2021. If you’re correcting a Column 3 (difference) 1,000.00
year before 2020 because the period of limitations is still
open, don’t enter any amount on line 14.
To properly show the credit increase as a reduction to
Definition of qualified sick and family leave wages for your tax balance, enter the positive number in column 3 as
leave taken after March 31, 2020, and before April 1, a negative number in column 4. Here is how you would
2021. For purposes of the credit for qualified sick and enter the numbers on Form 943-X, line 14.
family leave wages, qualified sick and family leave wages
are wages for social security and Medicare tax purposes, Column 1 Column 2 Column 3 Column 4
determined without regard to the exclusions from the (corrected (Form 943, (difference) (tax correction)
definition of employment under sections 3121(b)(1)–(22), amount) line 12b)
that an employer pays that otherwise meet the 2,000.00 1,000.00 1,000.00 -1,000.00
requirements of the Emergency Paid Sick Leave Act
(EPSLA) or the Emergency Family and Medical Leave
Expansion Act (Expanded FMLA), as enacted under the Be sure to explain the reasons for this correction on
FFCRA and amended by the COVID-related Tax Relief Act line 41.
of 2020. However, don’t include any wages otherwise
excluded under sections 3121(b)(1)–(22) when reporting 15b. Nonrefundable Portion of Credit for
qualified sick and family leave wages on your employment Qualified Sick and Family Leave Wages for
tax return and when figuring the credit on Worksheet 1, Leave Taken After March 31, 2021, and Before
Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
2e(i). Instead, include qualified sick leave wages and
October 1, 2021
qualified family leave wages excluded from the definition Caution: Before completing line 15b, determine if the
of employment under sections 3121(b)(1)–(22) separately period of limitations for correcting the line is still open.
in Step 2, line 2a(iii) and/or line 2e(iii), respectively, before Generally, the period of limitations expired on April 15,
you figure your total credit in Step 2, line 2d (credit for 2025, for wages paid in 2021; and April 15, 2026, for
qualified sick leave wages), or Step 2, line 2h (credit for wages paid in 2022. For more information about the
qualified family leave wages). period of limitations, see Is There a Deadline for Filing
Form 943-X, earlier.
16 Instructions for Form 943-X (Rev. 2-2026)
If you’re correcting the nonrefundable portion of the Tip: Premium payees that receive an election from an
credit for qualified sick and family leave wages for leave assistance eligible individual are entitled to the COBRA
taken after March 31, 2021, and before October 1, 2021, premium assistance credit for premiums not paid during
that you reported on Form 943, line 12d, enter the total the quarter in which the election is received. See Notice
corrected amount from Worksheet 2, Step 2, line 2r, in 2021-31 for more information.
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the If you’re correcting the nonrefundable portion of the
difference between columns 1 and 2. For more information COBRA premium assistance credit that you reported on
about the credit for qualified sick and family leave wages, Form 943, line 12e, enter the total corrected amount from
go to IRS.gov/PLC. Worksheet 3, Step 2, line 2g, in column 1. In column 2,
enter the amount you originally reported or as previously
Copy the amount in column 3 to column 4. However, to corrected. In column 3, enter the difference between
properly show the amount as a credit or balance due item, columns 1 and 2.
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a Copy the amount in column 3 to column 4. However, to
positive number in column 4. For an example of how to properly show the amount as a credit or balance due item,
report amounts in columns 1–4 for an employment tax enter a positive number in column 3 as a negative number
credit, see the instructions for line 14, earlier. in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
For corrections to 2021, 2022, or 2023 Form 943, report amounts in columns 1–4 for an employment tax
line 12d, the credit for qualified sick and family leave credit, see the instructions for line 14, earlier.
wages is only available for wages paid in 2021, 2022, or
2023 with respect to any leave taken after March 31, Be sure to explain the reasons for this correction on
2021, and before October 1, 2021. If you’re correcting a line 41.
year before 2021 because the period of limitations is still
15d. Number of Individuals Provided COBRA
open, don’t enter any amount on line 15b.
Premium Assistance
Definition of qualified sick and family leave wages for If you’re correcting the number of individuals provided
leave taken after March 31, 2021, and before October COBRA premium assistance that you reported on Form
1, 2021. For purposes of this credit, qualified sick leave 943, line 12f, enter the total corrected amount in column 1.
wages and qualified family leave wages are wages for In column 2, enter the amount you originally reported or as
social security and Medicare tax purposes, determined previously corrected. In column 3, enter the difference
without regard to the exclusions from the definition of between columns 1 and 2.
employment under sections 3121(b)(1)–(22), that an
employer pays that otherwise meet the requirements of Be sure to explain the reasons for this correction on
the EPSLA or Expanded FMLA, as enacted under the line 41.
FFCRA and amended for purposes of the ARP. Taxable
qualified sick leave wages and qualified family leave 16–19. Special Additions to Wages for Federal
wages for leave taken after March 31, 2021, and before Income Tax, Social Security Taxes, Medicare
October 1, 2021, were included on Form 943, line 2, and Taxes, and Additional Medicare Tax
can be adjusted only on Form 943-X, line 6. Total qualified Section 3509 provides special rates for the employee
sick and family leave wages for leave taken after March share of social security tax, Medicare tax, Additional
31, 2021, and before October 1, 2021, including any Medicare Tax, and federal income tax withholding when
qualified leave wages that were above the social security workers are reclassified as employees in certain
wage base limit and any qualified leave wages excluded circumstances. The applicable rate depends on whether
from the definition of employment under sections 3121(b) you filed required information returns. An employer can’t
(1)–(22), were included on Form 943, lines 22 and 25, recover any tax paid under this provision from the
respectively, and can be adjusted only on Form 943-X, employees. The full employer share of social security and
lines 31 and 34, respectively. Use Worksheet 2 to figure Medicare taxes is due for all reclassifications.
your credit.
Be sure to explain the reasons for this correction on Caution: Section 3509 rates aren’t available if you
line 41. intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income
15c. Nonrefundable Portion of COBRA Premium tax but didn’t withhold social security and Medicare taxes.
Assistance Credit Section 3509 rates are also not available for certain
COBRA premium assistance is available for periods of statutory employees.
coverage beginning on or after April 1, 2021, through On lines 16–19, enter only corrections to wages
periods of coverage beginning on or before September resulting from reclassifying certain workers as employees
30, 2021. For more information, see Credit for COBRA when section 3509 rates are used to calculate the taxes.
premium assistance payments is limited to periods of
coverage beginning on or after April 1, 2021, through If the employer issued the required information returns,
periods of coverage beginning on or before September use the section 3509 rates as follows.
30, 2021, under Reminders, earlier. • For social security tax, use the employer rate of 6.2%
plus 20% of the employee rate of 6.2%, for a total rate of
7.44% of wages.
Instructions for Form 943-X (Rev. 2-2026) 17
• For Medicare tax, use the employer rate of 1.45% plus after March 31, 2020, and before April 1, 2021, that you
20% of the employee rate of 1.45%, for a total rate of reported on Form 943, line 14d, enter the total corrected
1.74% of wages. amount from Worksheet 1, Step 2, line 2k, in column 1. In
• For Additional Medicare Tax, 0.18% (20% of the column 2, enter the amount you originally reported or as
employee rate of 0.9%) of wages subject to Additional previously corrected. In column 3, enter the difference
Medicare Tax. between columns 1 and 2. For more information about the
• For federal income tax withholding, the rate is 1.5% of credit for qualified sick and family leave wages, go to
wages. IRS.gov/PLC.
If the employer didn’t issue the required information Copy the amount in column 3 to column 4. However, to
returns, use the section 3509 rates as follows. properly show the amount as a credit or balance due item,
• For social security tax, use the employer rate of 6.2% enter a positive number in column 3 as a negative number
plus 40% of the employee rate of 6.2%, for a total rate of in column 4 or a negative number in column 3 as a
8.68% of wages. positive number in column 4. For an example of how to
• For Medicare tax, use the employer rate of 1.45% plus report amounts in columns 1–4 for an employment tax
40% of the employee rate of 1.45%, for a total rate of credit, see the instructions for line 14, earlier.
2.03% of wages.
• For Additional Medicare Tax, 0.36% (40% of the For corrections to 2020 Form 943, line 14d, if the period
employee rate of 0.9%) of wages subject to Additional of limitations is still open, the credit for qualified sick and
Medicare Tax. family leave wages is only available for wages paid with
• For federal income tax withholding, the rate is 3.0% of respect to leave taken after March 31, 2020, and before
wages. January 1, 2021. For corrections to 2021, 2022, or 2023
Form 943, line 14d, if the period of limitations is still open,
Unlike some other lines on Form 943-X, enter in column the credit for qualified sick and family leave wages is only
1 only the corrected wages for workers being reclassified, available for wages paid in 2021, 2022, or 2023 with
not the amount paid to all employees. Enter in column 2 respect to any leave taken after March 31, 2020, and
previously reported wages (if any) to reclassified before April 1, 2021. If you’re correcting a year before
employees. To get the amount for column 4, use the 2020 because the period of limitations is still open, don’t
applicable section 3509 rates. If you filed the required enter any amount on line 23.
information returns for some employees but didn’t file
them for other employees, be sure to use the applicable Be sure to explain the reasons for this correction on
rates for each employee when calculating the amounts in line 41.
column 4 and show your calculations on line 41. The tax
correction in column 4 will be a positive number if you 24b. Refundable Portion of Credit for Qualified
increased the amount of wages you previously reported. Sick and Family Leave Wages for Leave Taken
See the instructions for line 40, later, for more information. After March 31, 2021, and Before October 1,
2021
20. Subtotal
Caution: Before completing line 24b, determine if the
Combine the amounts on lines 6–19 of column 4 and period of limitations for correcting the line is still open.
enter the total on line 20. Generally, the period of limitations expired on April 15,
Example. You entered “1,400.00” in column 4 of line 6, 2025, for wages paid in 2021; and April 15, 2026, for
“-500.00” in column 4 of line 9, and “-100.00” in column 4 wages paid in 2022. For more information about the
of line 11. Combine these amounts and enter “800.00” in period of limitations, see Is There a Deadline for Filing
column 4 of line 20. Form 943-X, earlier.
If you’re correcting the refundable portion of the credit
Line 6 (column 4) 1,400.00 for qualified sick and family leave wages for leave taken
Line 9 (column 4) (500.00) after March 31, 2021, and before October 1, 2021, that
Line 11 (column 4) + (100.00) you reported on Form 943, line 14f, enter the total
Line 20 (column 4) 800.00 corrected amount from Worksheet 2, Step 2, line 2s, in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
23. Refundable Portion of Credit for Qualified about the credit for qualified sick and family leave wages,
Sick and Family Leave Wages for Leave Taken go to IRS.gov/PLC.
After March 31, 2020, and Before April 1, 2021
Copy the amount in column 3 to column 4. However, to
Caution: Before completing line 23, determine if the properly show the amount as a credit or balance due item,
period of limitations for correcting the line is still open. enter a positive number in column 3 as a negative number
Generally, the period of limitations expired on April 15, in column 4 or a negative number in column 3 as a
2024, for wages paid in 2020; April 15, 2025, for wages positive number in column 4. For an example of how to
paid in 2021; and April 15, 2026, for wages paid in 2022. report amounts in columns 1–4 for an employment tax
For more information about the period of limitations, see Is credit, see the instructions for line 14, earlier.
There a Deadline for Filing Form 943-X, earlier.
If you’re correcting the refundable portion of the credit For corrections to 2021, 2022, or 2023 Form 943,
for qualified sick and family leave wages for leave taken line 14f, the credit for qualified sick and family leave wages
18 Instructions for Form 943-X (Rev. 2-2026)
is only available for wages paid in 2021, 2022, or 2023 an FTD penalty caused by an incorrect, incomplete, or
with respect to any leave taken after March 31, 2021, and missing Form 943-A. Don’t include the tax increase
before October 1, 2021. If you’re correcting a year before reported on Form 943-X on any amended Form 943-A you
2021 because the period of limitations is still open, don’t file.
enter any amount on line 24b. If you owe tax and are filing a late Form 943-X, that is,
Be sure to explain the reasons for this correction on after the due date of Form 943 for the year in which you
line 41. discovered the error, you must file an amended Form
943-A with the Form 943-X. Otherwise, the IRS may
24c. Refundable Portion of COBRA Premium assess an “averaged” FTD penalty. The total tax reported
Assistance Credit on Form 943-A, line M, must match the corrected tax
COBRA premium assistance is available for periods of (Form 943, line 13, combined with any correction reported
coverage beginning on or after April 1, 2021, through on Form 943-X, line 20) for the year, less any previous
periods of coverage beginning on or before September abatements and interest-free tax assessments.
30, 2021. For more information, see Credit for COBRA Payment methods. You’re encouraged to pay the
premium assistance payments is limited to periods of amount you owe on line 25 electronically by electronic
coverage beginning on or after April 1, 2021, through funds transfer (EFT), or by credit or debit card. An EFT
periods of coverage beginning on or before September can be made using the Electronic Federal Tax Payment
30, 2021, under Reminders, earlier. System (EFTPS), or your IRS business tax account. If you
If you’re correcting the refundable portion of the can’t pay electronically, pay by check or money order.
COBRA premium assistance credit that you reported on • For more information about EFTPS, go to EFTPS.gov or
Form 943, line 14g, enter the total corrected amount from call EFTPS Customer Service at 800-555-4477
Worksheet 3, Step 2, line 2h, in column 1. In column 2, (800-244-4829 (Spanish) or 303-967-5916 if you’re
enter the amount you originally reported or as previously outside the United States (toll call)). To contact EFTPS
corrected. In column 3, enter the difference between using Telecommunications Relay Services (TRS) for
columns 1 and 2. people who are deaf, hard of hearing, or have a speech
Copy the amount in column 3 to column 4. However, to disability, dial 711 and then provide the TRS assistant the
properly show the amount as a credit or balance due item, 800-555-4477 number above or 800-733-4829. Additional
enter a positive number in column 3 as a negative number information about EFTPS is also available in Pub. 966.
in column 4 or a negative number in column 3 as a • For more information about making payments through
positive number in column 4. For an example of how to your IRS business tax account, go to IRS.gov/
report amounts in columns 1–4 for an employment tax BusinessAccount.
credit, see the instructions for line 14, earlier. • To pay by credit or debit card, go to IRS.gov/
Be sure to explain the reasons for this correction on PayByCard. Your payment will be processed by a payment
line 41. processor who will charge a processing fee.
• If you pay by check or money order, make it payable to
25. Total “United States Treasury.” On your check or money order,
Combine the amounts from column 4 on lines 20–24c and be sure to write your EIN, “Form 943-X,” and the year
enter the result on line 25. corrected.
You don’t have to pay if the amount you owe is less than
Your credit. If the amount entered on line 25 is less than $1.
zero, for example, “-115.00,” you have a credit because
you overreported your federal employment taxes. Lines 26, 27, and 31–36
• If you checked the box on line 1, include this amount on For lines 26, 27, and 31–36, you’ll only enter amounts in
the “Total deposits” line of Form 943 for the year during columns 1, 2, and 3. These lines don’t have an entry
which you filed Form 943-X. Don’t make any changes to space for column 4 because these adjustments don’t
your record of federal tax liability reported on Form 943, directly result in an increase or decrease to your tax. The
line 17, or Form 943-A, unless you were assessed an FTD amounts entered on lines 26, 27, and 31–36 are amounts
penalty. For more information, see the Form 943-A that you use on Worksheets 1–3, as applicable, to figure
instructions. your credits. If you reported an incorrect amount on lines
• If you checked the box on line 2, you’re filing a claim for 18, 19, and 22–27 on your original Form 943, then you’ll
refund or abatement of the amount shown. use lines 26, 27, and 31–36, respectively, of Form 943-X
If your credit is less than $1, we will send a refund or to report the corrections. Use Worksheets 1–3, as
apply it to your next return only if you ask us in writing to applicable, to refigure your credits based on the corrected
do so. amounts reported in column 1. Be sure to explain the
Amount you owe. If the amount on line 25 is a positive reasons for your corrections on line 41.
number, you must pay the amount you owe by the time
Caution: Before completing line(s) 26, 27, or 31–36,
you file Form 943-X. You may not use any credit that you
determine if the period of limitations for correcting the line
show on another Form 943-X to pay the amount you owe,
is still open. Generally, the period of limitations expired on
even if you filed for the amount you owe and the credit at
April 15, 2024, for wages paid in 2020; April 15, 2025, for
the same time.
wages paid in 2021; and April 15, 2026, for wages paid in
If you owe tax and are filing a timely Form 943-X, don’t
file an amended Form 943-A unless you were assessed
Instructions for Form 943-X (Rev. 2-2026) 19
2022. For more information about the period of limitations, Be sure to explain the reasons for this correction on
see Is There a Deadline for Filing Form 943-X, earlier. line 41.
26. Qualified Health Plan Expenses Allocable to 33. Amounts Under Certain Collectively
Qualified Sick Leave Wages for Leave Taken Bargained Agreements Allocable to Qualified
After March 31, 2020, and Before April 1, 2021 Sick Leave Wages for Leave Taken After March
If you’re correcting the qualified health plan expenses 31, 2021, and Before October 1, 2021
allocable to qualified sick leave wages for leave taken after If you’re correcting the amounts under certain collectively
March 31, 2020, and before April 1, 2021, that you bargained agreements allocable to qualified sick leave
reported on Form 943, line 18, 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 October 1, 2021, that you reported on Form 943, line 24,
the amount you originally reported or as previously enter the total corrected amount for all employees in
corrected. In column 3, enter the difference between column 1. In column 2, enter the amount you originally
columns 1 and 2. Enter the corrected amount from column reported or as previously corrected. In column 3, enter the
1 on Worksheet 1, Step 2, line 2b. difference between columns 1 and 2. Enter the corrected
amount from column 1 on Worksheet 2, Step 2, line 2c.
Be sure to explain the reasons for this correction on
line 41. Be sure to explain the reasons for this correction on
line 41.
27. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken 34. Qualified Family Leave Wages for Leave
After March 31, 2020, and Before April 1, 2021 Taken After March 31, 2021, and Before October
If you’re correcting the qualified health plan expenses 1, 2021
allocable to qualified family leave wages for leave taken If you’re correcting the qualified family leave wages for
after March 31, 2020, and before April 1, 2021, that you leave taken after March 31, 2021, and before October 1,
reported on Form 943, line 19, enter the total corrected 2021, that you reported on Form 943, line 25, enter the
amount for all employees in column 1. In column 2, enter total corrected amount in column 1. In column 2, enter the
the amount you originally reported or as previously amount you originally reported or as previously corrected.
corrected. In column 3, enter the difference between In column 3, enter the difference between columns 1 and
columns 1 and 2. Enter the corrected amount from column 2. Enter the corrected amount from column 1 on
1 on Worksheet 1, Step 2, line 2f. Worksheet 2, Step 2, line 2g.
Be sure to explain the reasons for this correction on Be sure to explain the reasons for this correction on
line 41. line 41.
31. Qualified Sick Leave Wages for Leave Taken 35. Qualified Health Plan Expenses Allocable to
After March 31, 2021, and Before October 1, Qualified Family Leave Wages for Leave Taken
2021 After March 31, 2021, and Before October 1,
If you’re correcting the qualified sick leave wages for leave 2021
taken after March 31, 2021, and before October 1, 2021, If you’re correcting the qualified health plan expenses
that you reported on Form 943, line 22, enter the total allocable to qualified family leave wages for leave taken
corrected amount in column 1. In column 2, enter the after March 31, 2021, and before October 1, 2021, that
amount you originally reported or as previously corrected. you reported on Form 943, line 26, enter the total
In column 3, enter the difference between columns 1 and corrected amount for all employees in column 1. In column
2. Enter the corrected amount from column 1 on 2, enter the amount you originally reported or as
Worksheet 2, Step 2, line 2a. previously corrected. In column 3, enter the difference
between columns 1 and 2. Enter the corrected amount
Be sure to explain the reasons for this correction on from column 1 on Worksheet 2, Step 2, line 2h.
line 41.
Be sure to explain the reasons for this correction on
32. Qualified Health Plan Expenses Allocable to line 41.
Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1, 36. Amounts Under Certain Collectively
2021 Bargained Agreements Allocable to Qualified
If you’re correcting the qualified health plan expenses Family Leave Wages for Leave Taken After
allocable to qualified sick leave wages for leave taken after March 31, 2021, and Before October 1, 2021
March 31, 2021, and before October 1, 2021, that you If you’re correcting the amounts under certain collectively
reported on Form 943, line 23, enter the total corrected bargained agreements allocable to qualified family leave
amount for all employees in column 1. In column 2, enter wages for leave taken after March 31, 2021, and before
the amount you originally reported or as previously October 1, 2021, that you reported on Form 943, line 27,
corrected. In column 3, enter the difference between enter the total corrected amount for all employees in
columns 1 and 2. Enter the corrected amount from column column 1. In column 2, enter the amount you originally
1 on Worksheet 2, Step 2, line 2b. reported or as previously corrected. In column 3, enter the
20 Instructions for Form 943-X (Rev. 2-2026)
difference between columns 1 and 2. Enter the corrected the top of Form 943-X, including the date you discovered
amount from column 1 on Worksheet 2, Step 2, line 2i. the error, and provide a detailed explanation on line 41.
Be sure to explain the reasons for this correction on 41. Explain Your Corrections
line 41. Treasury regulations require you to explain in detail the
Part 4: Explain Your Corrections for grounds and facts relied upon to support each correction.
On line 41, describe in detail each correction you entered
the Calendar Year You’re Correcting in column 4 on lines 6–14, 15b–19, 23, 24b, and 24c. Also,
use line 41 to describe in detail corrections made on lines
39. Corrections of Both Underreported and 26, 27, and 31–36. If you need more space, attach
Overreported Amounts additional sheets, but be sure to write your name, EIN,
Check the box on line 39 if any corrections you entered on “Form 943-X,” and the calendar year you’re correcting on
line(s) 6–14,15b–19, 23, 24b, 24c, 26, 27, or 31–36 the top of each sheet.
column 3, reflect both underreported and overreported
You must describe the events that caused the
amounts.
underreported or overreported amounts. Explanations
Example. If you had an increase to social security such as “social security and Medicare wages were
wages of $15,000 for Nathan Black and a decrease to overstated,” “administrative/payroll errors were
social security wages of $5,000 for Leah Green, you would discovered,” or “taxes were not withheld” are insufficient
enter $10,000 on line 6, column 3. That $10,000 and may delay processing your Form 943-X because the
represents the net change from offsetting corrections. IRS may need to ask for a more complete explanation.
On line 41, you must explain the reasons for both the
$15,000 increase and the $5,000 decrease. Provide the following information in your explanation for
each correction.
40. Did You Reclassify Any Workers? • Form 943-X line number(s) affected.
Check the box on line 40 if you reclassified any workers to • Date you discovered the error.
be independent contractors or nonemployees. Also, check • Amount of the error.
this box if the IRS or you determined that workers you • Cause of the error.
treated as independent contractors or nonemployees You may report the information in paragraph form. The
should be classified as employees. On line 41, give us a following paragraph is an example.
detailed reason why any worker was reclassified and, if
you used section 3509 rates on lines 16–19 for any worker “The $1,000 difference shown in column 3 of lines 6
reclassified as an employee, explain why section 3509 and 9 was discovered on May 15, 2025, during an internal
rates apply and what rates you used. payroll audit. We discovered that we included $1,000 of
Return not filed because you didn’t treat any workers wages for one of the employees twice. This correction
as employees. If you didn’t previously file Form 943 removes the reported wages that were never paid.”
because you mistakenly treated workers as independent
contractors or nonemployees, file a Form 943 for each For corrections shown on lines 16–19, explain why the
delinquent year. correction was necessary and attach any notice you
received from the IRS.
On each Form 943 for which you’re entitled to use
section 3509 rates, complete the following steps. Part 5: Sign Here
• Write “Misclassified Employees” in bold letters
across the top margin of page 1. You must complete all five pages of Form 943-X and sign
• Enter a zero on line 13. it on page 5. If you don’t sign, processing of Form 943-X
• Complete the signature area. will be delayed.
• Attach a completed Form 943-X (see instructions next). Who must sign Form 943-X? The following persons are
On each attached Form 943-X, complete the following authorized to sign the return for each type of business
steps. entity.
• Complete the top of Form 943-X, including the date you • Sole proprietorship—The individual who owns the
discovered the error. business.
• Enter the wage amounts on lines 16–19, column 1. • Corporation (including a limited liability company
• Enter zeros on lines 16–19, column 2. (LLC) treated as a corporation)—The president, the
• Complete columns 3 and 4 as instructed in Part 3. vice president, or other principal officer duly authorized to
• Provide a detailed statement on line 41. sign.
• Complete the signature area. • Partnership (including an LLC treated as a
partnership) or unincorporated organization—A
Caution: If you can’t use section 3509 rates (for example, responsible and duly authorized partner, member, or
because the workers you treated as nonemployees were officer having knowledge of its affairs.
certain statutory employees), file a Form 943 for each • Single-member LLC treated as a disregarded entity
delinquent year. Write “Misclassified Employees” in for federal income tax purposes—The owner of the
bold letters across the top margin of page 1 of each Form LLC or a principal officer duly authorized to sign.
943. Complete Form 943 using the Instructions for Form • Trust or estate—The fiduciary.
943. Attach a Form 943-X to each Form 943. Complete
Instructions for Form 943-X (Rev. 2-2026) 21
Form 943-X may also be signed by a duly authorized If you’re a paid preparer, enter your preparer tax
agent of the taxpayer if a valid power of attorney has been identification number (PTIN) in the space provided.
filed. Include your complete address. If you work for a firm,
Alternative signature method. Corporate officers or enter the firm’s name and the EIN of the firm. You can
duly authorized agents may sign Form 943-X by rubber apply for a PTIN online or by filing Form W-12. For more
stamp, mechanical device, or computer software program. information about applying for a PTIN online, go to
IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
For details and required documentation, see Rev. Proc.
of the tax preparation firm.
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
2005-28_IRB#RP-2005-39. Generally, you’re not required to complete this section if
you’re filing the return as a reporting agent and have a
Paid Preparer Use Only valid Form 8655 on file with the IRS. However, a reporting
A paid preparer must sign Form 943-X and provide the agent must complete this section if the reporting agent
information in the Paid Preparer Use Only section of Part 5 offered legal advice, for example, advising the client on
if the preparer was paid to prepare Form 943-X and isn’t determining whether its workers are employees or
an employee of the filing entity. Paid preparers must sign independent contractors for federal tax purposes.
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
22 Instructions for Form 943-X (Rev. 2-2026)
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2020, and Before April 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and
before April 1, 2021, on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave
wages for leave taken after March 31, 2020, and before April 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it
for the first time on Form 943-X.
Step 1. Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
1a Enter the amount of social security wages from Form 943, line 2, or, if corrected,
the amount from Form 943-X, line 6, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Multiply line 1a by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming
credits for amounts paid to your employees, enter the employer share of social
security tax included on Form 943, line 10, or, if corrected, the amount of the
employer share of social security tax on sick pay that you included on Form 943-X,
line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
1d Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
1e Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . . . 1e
1f Enter the amount from Form 8974, line 12 (including any amended Form 8974
attached to Form 943-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
1g Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount
was also included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
1h Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . . 1h
1i Total nonrefundable credits already used against the employer share of
social security tax. Add lines 1f, 1g, and 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
1j Employer share of social security tax remaining. Subtract line 1i
from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j
Step 2. Figure the sick and family leave credit
2a Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the
amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i) Qualified sick leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2a,
or Form 943-X, line 7, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . 2a(ii)
2a(iii) Qualified sick leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2b Qualified health plan expenses allocable to qualified sick leave wages (Form 943,
line 18, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . . 2b
2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
2d Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . 2d
2e Qualified family leave wages reported on Form 943, line 2b, or, if corrected, the
amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2e(i) Qualified family leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2b,
or Form 943-X, line 8, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(i)
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . 2e(ii)
2e(iii) Qualified family leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)
2f Qualified health plan expenses allocable to qualified family leave wages (Form
943, line 19, or, if corrected, Form 943-X, line 27, column 1) . . . . . . . . . . . . . . . . . . 2f
2g Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2h Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h
2i Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . 2i
2j Nonrefundable portion of credit for qualified sick and family leave wages
for leave taken after March 31, 2020, and before April 1, 2021. Enter the
smaller of line 1j or line 2i. Enter this amount on Form 943-X, line 14,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k Refundable portion of credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j
from line 2i and enter this amount on Form 943-X, line 23, column 1 . . . . . . . . . . . . 2k
Instructions for Form 943-X (Rev. 2-2026) 23
Worksheet 2. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2021, and Before October 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,
and before October 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it for the first time on Form 943-X.
Step 1. Determine the corrected employer share of Medicare tax
1a Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming credits for amounts
paid to your employees, enter the employer share of Medicare tax included on Form 943, line 10,
or, if corrected, the amount of the employer share of Medicare tax on sick pay that you included
on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . 1c
1d Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . . 1d
1e Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . . 1e
1f For corrections to tax years beginning after December 31, 2022, only, enter the amount from 1f
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . . .
1g Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . . 1g
Step 2. Figure the sick and family leave credit
2a Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 22, or, if corrected, the amount from Form 943-X, line 31,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i) Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, lines 2 and 4,
or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the qualified sick
leave wages were excluded from the definition of employment under sections 3121(b)(1)–
(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(ii)
2a(iii) Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, line 2, or, if
corrected, the amount from Form 943-X, line 6, column 1, because the qualified sick leave wages
were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2a(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iv)
2b Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March
31, 2021, and before October 1, 2021, reported on Form 943, line 23, or, if corrected, the amount
from Form 943-X, line 32, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c Amounts under certain collectively bargained agreements allocable to qualified sick leave wages
for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943, line 24,
or, if corrected, the amount from Form 943-X, line 33, column 1 . . . . . . . . . . . . . . . . . . . . . . . 2c
2d Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
2e Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2f Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . . . . . . 2f
2g Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 25, or, if corrected, the amount from Form 943-X, line 34,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2g(i) Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, lines 2
and 4, or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the
qualified family leave wages were excluded from the definition of employment under sections
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)
2g(ii) Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(ii)
2g(iii) Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, line 2, or,
if corrected, the amount from Form 943-X, line 6, column 1, because the qualified family leave
wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iii)
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iv)
2h Qualified health plan expenses allocable to qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, reported on Form 943, line 26, or, if corrected, the
amount from Form 943-X, line 35, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h
2i Amounts under certain collectively bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943,
line 27, or, if corrected, the amount from Form 943-X, line 36, column 1 . . . . . . . . . . . . . . . . . 2i
2j Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k
2l Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . . . . . 2l
2m Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . . . 2m
2n Reserved for future use
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 Reserved for future use
2q Credit for qualified sick and family leave wages after adjusting for other credits. Subtract
line 2o from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2q
2r Nonrefundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q.
Enter this amount on Form 943-X, line 15b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2r
2s Refundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this
amount on Form 943-X, line 24b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2s
24 Instructions for Form 943-X (Rev. 2-2026)
Worksheet 3. 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 2 and you’re also claiming the COBRA premium assistance credit,
enter the amount listed on Worksheet 2, line 1g. Otherwise, complete lines 1b–1h below and
then go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
1d If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming credits for
amounts paid to your employees, enter the employer share of Medicare tax included on Form
943, line 10, or, if corrected, the amount of the employer share of Medicare tax on sick pay that
you included on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . 1d
1e Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . 1e
1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . . 1f
1g For corrections to tax years beginning after December 31, 2022, only, enter the amount from 1g
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . .
1h Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . . 1h
Step 2. Figure the COBRA premium assistance credit
2a Enter the COBRA premium assistance that you provided for periods of coverage beginning on
or after April 1, 2021, through periods of coverage beginning on or before September 30,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2b Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may
come from Worksheet 2, 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 Reserved for future use
2e Reserved for future use
2f Subtract line 2c 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
You’re not required to provide the information requested
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unless the form displays a valid OMB control number.
and Publications From the IRS? Books or records relating to a form or its instructions must
You can view, download, or print most of the forms, be retained as long as their contents may become
instructions, and publications you may need at IRS.gov/ material in the administration of any Internal Revenue law.
Forms. Otherwise, you can go to IRS.gov/OrderForms to Generally, tax returns and return information are
place an order and have them mailed to you. The IRS will confidential, as required by section 6103.
process your order for forms and publications as soon as The time needed to complete and file Form 943-X will
possible. Don’t resubmit requests you’ve already sent us. vary depending on individual circumstances. The
You can get forms and publications faster online. estimated burden for employers filing Form 943-X is
approved under OMB control number 1545-0029 and is
Paperwork Reduction Act Notice. We ask for the included in the estimates shown in the Instructions for
information on Form 943-X to carry out the Internal Form 943.
Revenue laws of the United States. You’re required to give
us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and
collect the right amount of tax.
Instructions for Form 943-X (Rev. 2-2026) 25
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