Instructions for Form 943-X›(Rev. February 2026)

Future Developments

Instruction 943-X — Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 943-X and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form943X .

Tip: Before you proceed with these instructions and completing Form 943-X, you’ll need a copy of the Instructions for Form 943 because these instructions don’t repeat all of the information included in the Instructions for Form 943. For example, these instructions don’t discuss who is eligible to claim the credit for qualified sick and family leave wages or the COBRA premium assistance credit. The current Instructions for Form 943 are available at IRS.gov/Form943 . If you need a prior revision of the Instructions for Form 943, select the link for “All revisions for Form 943” under “Other items you may find useful.”

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▸Contents — Instruction 943-X — Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund

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

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