File Form 943-X — Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund

Correct a Form 943 you already filed. Each line takes the corrected total (column 1), what you originally reported (column 2), and the difference (column 3); the tax lines also take the tax that difference produces (column 4).

Filing a year for the first time? That is Form 943.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year (a person reviews and files every return, which keeps out spam and fraudulent returns). Currently in preview — data collection is live and e-file is in progress.

The return being corrected

Calendar year being corrected

Date you discovered the errors (YYYY-MM-DD)

Third-party payer

Spanish-language form (Formulario 943-X (PR))

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Part 1 — Which process are you using?

1. Adjustment process. Correct underreported tax, or overreported tax you want applied as a credit to the year you file this in.2. Claim process. Correct overreported tax only, and ask for a refund or abatement.

Part 2 — Certifications

3. I filed or will file the required Forms W-2 (or W-2c) with the SSA

The IRS will not accept a Form 943-X without this certification.

4. Which of these applies to the overreported amounts? (Leave unselected if you are only correcting underreported tax.)

None of these4a — I repaid or reimbursed each affected employee for the overcollected tax4b — The adjustment corrects only the employer share of tax4c — The adjustment corrects federal income tax, social security tax, or Medicare tax I did not withhold

Part 3 — The corrections

Fill in only the lines you are correcting. Column 3 is column 1 less column 2; a negative number is an overreported amount. Line 11 has no column 4 — for that line the IRS treats column 3 as the tax correction.

6. Taxable social security wages

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

9. Taxable Medicare wages

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

10. Taxable wages subject to Additional Medicare Tax withholding

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

11. Federal income tax withheld

1. Corrected total

2. Originally reported

3. Difference

12. Current year's adjustments (fractions of cents, sick pay, group-term life)

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

13. Qualified small business payroll tax credit for increasing research activities

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

16. Special additions to wages for federal income tax

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

17. Special additions to wages for social security taxes

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

18. Special additions to wages for Medicare taxes

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

19. Special additions to wages for Additional Medicare Tax

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

20. Subtotal (column 4)

25. Total (column 4)

Part 4 — Explain your corrections

39. Some corrected lines include both underreported and overreported amounts40. The corrections involve reclassified workers

41. Explain what happened, which lines it affected, and how you figured the corrections

Form 943-A

Semiweekly schedule depositors report the liability for each day it was incurred, month by month. Each month's total is the sum of its days, and the year total is the sum of the months — the IRS checks both.

Include Form 943-A

Form 8974

The qualified small business payroll tax credit for increasing research activities, carried from the income tax return that elected it. File one per employer — more than one means you are an aggregate filer, and the IRS also wants Schedule R.

Include Form 8974

Schedule R (Form 943)

A CPEO or section 3504 agent files one line per client, then a subtotal and a total. The filer type here must match the one on the return itself.

Include Schedule R (Form 943)

Payment record

Pay the balance due by electronic funds withdrawal when the return is filed. A single withdrawal cannot exceed $2,500 — pay a larger balance through EFTPS.

Include Payment record

Form 9465 — installment agreement

Ask to pay the balance due in monthly installments. We prepare the Form 9465 and attach it to the return as a PDF.

Request an installment agreement

Final payroll information

When a business stops paying wages, the IRS wants to know who keeps the payroll records and where.

Include Final payroll information

Transfer of business

File this alongside a final return when the business was sold or merged rather than simply closed.

Include Transfer of business