Form 943-X — Adjusted Employer's Annual Federal Tax

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f943x.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form 943-X:¶

Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for…¶

Department of the Treasury — Internal Revenue Service OMB No. 1545-0029

Read the separate instructions before completing this form. Use this form to correct errors you made on Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees. Use a separate Form 943-X for each year that needs correction. Type or print within the boxes. You MUST complete all five pages. Don’t attach this form to Form 943 unless you’re reclassifying workers; see the instructions for line 40.

Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat

employment tax credits.

1. Adjusted employment tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax amounts and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported tax amounts on this form. The amount shown on line 25, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re filing this form.

2. Claim. Check this box if you overreported tax amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 25. Don’t check this box if you’re correcting ANY underreported tax amounts on this form.

Part 2: Complete the certifications.

3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.

Note: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported tax amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.

4. If you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box. I certify that:

a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I

have a written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected

employees or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold

from employee wages.

5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box. I certify that:

a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I

have a written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social

security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or

each affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax; or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from

employee wages.

For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form943X Cat. No. 20332F Form 943-X (Rev. 2-2026) Created 4/10/25

Name ( not your trade name ) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 4

Tax correction

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

6. Wages subject to social security tax (Form 943, line 2) . - . = . × 0.124* = .

If you’re correcting your employer share only, use 0.062. See instructions.

7. Qualified sick leave wages* (Form 943, line 2a)

8. Qualified family leave wages* (Form 943, line 2b)

. - . = . × 0.062 = .

Use line 7 only for qualified sick leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

. - . = . × 0.062 = .

Use line 8 only for qualified family leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

9. Wages subject to Medicare tax (Form 943, line 4) . - . = . × 0.029* = .

If you’re correcting your employer share only, use 0.0145. See instructions.

10. Wages subject to Additional Medicare Tax withholding (Form 943, line 6)

. - . = . × 0.009* = .

Certain wages reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.

11. Federal income tax withheld

(Form 943, line 8) . . .

12. Tax adjustments (Form 943,

line 10) . . .

13. Qualified small business payroll tax credit for increasing research activities (See instructions; you must attach Form 8974)

14. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 943, line 12b)

15a. Reserved for future use

15b. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 12d)

15c. Nonrefundable portion of COBRA premium assistance credit (Form 943, line 12e)

15d. Number of individuals provided COBRA premium assistance (Form 943, line 12f)

= . . .
= . . .

Copy Column 3 here .

See instructions .

= . . .
= . . .
=

See instructions .

16. Special addition to wages for

federal income tax . . .

17. Special addition to wages for

social security taxes . . .

18. Special addition to wages for

Medicare taxes . . .

19. Special addition to wages for

Additional Medicare Tax . . .

20. Subtotal. Combine the amounts on lines 6 through 19 of Column 4 . . . . . . . . . . . . . . . . .

Page 2 Form 943-X (Rev. 2-2026)

Name ( not your trade name ) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 4

Tax correction

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

21. Reserved for future use

22. Reserved for future use

23. Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 943, line 14d)

24a. Reserved for future use

24b. Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 14f)

24c. Refundable portion of COBRA premium assistance credit (Form 943, line 14g)

= . . .

See instructions .

= . . .
= . . .

See instructions .

25. Total. Combine the amounts on lines 20 through 24c of Column 4 . . . . . . . . . . . . . . . . . If line 25 is less than zero:

If you checked line 1, this is the amount you want applied as a credit to your Form 943 for the tax period in which

you’re filing this form.

If you checked line 2, this is the amount you want refunded or abated.

If line 25 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay, see Amount you owe in the instructions.

26. Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 (Form 943, line 18)

27. Qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021 (Form 943, line 19)

28. Reserved for future use

29. Reserved for future use

30. Reserved for future use

= . . .
= . . .

Page 3 Form 943-X (Rev. 2-2026)

Name ( not your trade name ) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

Caution: Lines 31–38 don’t apply to years beginning before January 1, 2021.

31. Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 22)

32. Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 23)

33. Amounts under certain collectively bargained agreements allocable to qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 24)

34. Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 25)

35. Qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 26)

36. Amounts under certain collectively bargained agreements allocable to qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, line 27)

37. Reserved for future use

38. Reserved for future use

= . . .
= . . .
= . . .
= . . .
= . . .
= . . .

Page 4 Form 943-X (Rev. 2-2026)

Name ( not your trade name ) Employer identification number (EIN)

–

Part 4: Explain your corrections for the calendar year you’re correcting.

Correcting Calendar Year (YYYY)

39. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 41.

40. Check here if any corrections involve reclassified workers. Explain on line 41.

41. You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all five pages of this form and sign it.

Under penalties of perjury, I declare that I have filed an original Form 943 and that I have examined this adjusted return or claim, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign your name here

Date / /

Print your name here

Print your title here

Best daytime phone

Paid Preparer Use Only Check if you’re self-employed . . . . . . . .

Preparer’s name PTIN

Firm’s name (or yours EIN if self-employed)

Address Phone

City State ZIP code

Page 5 Form 943-X (Rev. 2-2026)

Exceptions & meaning →

Form 943-X: Which process should you use?¶

Unless otherwise specified in the separate instructions, an underreported employment tax credit should be treated like an overreported tax amount. An overreported employment tax credit should be treated like an Type of errors underreported tax amount. For more information, including which process to select on lines 1 and 2, see you’re correcting Correcting an employment tax credit in the separate instructions.

Underreported tax amounts ONLY

Overreported tax amounts ONLY

BOTH underreported and overreported tax amounts

Use the adjustment process to correct underreported tax amounts.

Check the box on line 1.
Pay the amount you owe from line 25 by the time you file Form 943-X.

Choose either the adjustment process or the claim process to correct the overreported tax amounts.

Choose the adjustment process if you want the amount shown on line 25 credited to your Form 943 for the period in which you file Form 943-X. Check the box on line 1. OR

Choose the claim process if you want the amount shown on line 25 refunded to you or abated. Check the box on line 2.

You must use the claim process to correct the overreported tax amounts. Check the box on line 2.

Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported tax amounts.

Choose the adjustment process if combining your underreported tax amounts and overreported tax amounts results in a balance due or creates a credit that you want applied to Form 943.

File one Form 943-X, and
Check the box on line 1 and follow the instructions on line 25.

Choose both the adjustment process and the claim process if you want the overreported tax amount refunded to you or abated.

File two separate forms. 1. For the adjustment process, file one Form 943-X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 25 by the time you file Form 943-X.

2. For the claim process, file a second Form 943-X to correct the overreported tax amounts. Check the box on line 2.

You must use both the adjustment process and the claim process.

File two separate forms.

1. For the adjustment process, file one Form 943-X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 25 by the time you file Form 943-X.

2. For the claim process, file a second Form 943-X to correct the overreported tax amounts. Check the box on line 2.

The process you use depends on when you file Form 943-X.

If you’re filing Form 943-X MORE THAN 90 days before the period of limitations on credit or refund for Form 943 expires...

If you’re filing Form 943-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 943...

If you’re filing Form 943-X MORE THAN 90 days before the period of limitations on credit or refund for Form 943 expires...

If you’re filing Form 943-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 943...

Page 6 Form 943-X (Rev. 2-2026)

Exceptions & meaning →