Part 2 — Instruction 943-X — Instructions for Form

You must complete all certifications that apply by checking the appropriate boxes. If all of your corrections relate to underreported tax amounts, complete line 3 only; skip lines 4 and 5 and go to Part 3. If your corrections relate to overreported tax amounts, other than corrections related to underreported employment tax credits, you have a duty to ensure that your employees’ rights to recover overpaid employee social security and Medicare taxes that you withheld are protected. The certifications on lines 4 and 5 address the requirement to:

Repay or reimburse your employees for the overcollection of employee social security and Medicare taxes, or
Obtain consents from your employees to file a claim on their behalf. See Rev. Proc. 2017-28 for guidance on the requirements for both a request for employee consent and for the employee consent.

3. Filing Forms W-2 or Forms W-2c Check the box on line 3 to certify that you filed or will file Forms W-2 or Forms W-2c with the Social Security Administration (SSA), as required, showing your employees’ correct wage and tax amounts. See the General Instructions for Forms W-2 and W-3 for detailed information about filing requirements.

You must check the box on line 3 to certify that you filed Forms W-2 or Forms W-2c even if your corrections on Form 943-X don’t change amounts shown on those forms. For example, if your only correction to Form 943 involves misstated tax adjustments, which don’t impact the amounts reported on your employees’ Forms W-2 (see the instructions for line 12, later), check the box on line 3 to certify that you already filed all required Forms W-2 and W-2c with the SSA. In this situation, you’re certifying that you don’t need to file Form W-2c because you already filed a correct Form W-2.

4. Certifying Overreporting Adjustments If you overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax and checked the box on line 1, check the appropriate box on line 4. You may need to check more than one box. If you obtained written statements from some employees but you couldn’t locate employees or secure the statements of the remaining employees, check all applicable boxes. Provide a summary on line 41 of the amount of the corrections for the employees who provided written statements and for those who didn’t.

Caution: You may not use Form 943-X to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.

4a. Check the box on line 4a if your overreported amount includes each affected employee share of overcollected taxes. You’re certifying that you repaid or reimbursed the employee share of prior-year taxes and you received written statements from the employees stating that they didn’t and won’t receive a refund or credit for the prior-year taxes. Don’t send these statements to the IRS. Keep them for your records. Generally, all employment tax records must be kept for at least 4 years. Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, should be kept for at least 6 years. Copies must be submitted to the IRS if requested.

4b. Check the box on line 4b to certify that your overreported amount is only for the employer share of taxes on those employees who you were unable to find, or who didn’t give you a statement described on line 4a.

4c. Check the box on line 4c to certify that your overreported amount is only for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that you didn’t withhold from your employees.

5. Certifying Claims If you’re filing a claim for refund or abatement of overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax and checked the box on line 2, check the appropriate box on line 5. You may need to check more than one box. If you obtained written statements or consents from some employees but you couldn’t locate employees or secure the statements of the remaining employees, check all applicable boxes. Provide a summary on line 41 of the amount of the corrections for the employees who provided statements or consents and for those who didn’t.

Caution: You may not file a refund claim to correct the incorrect amount of federal income tax or Additional Medicare Tax actually withheld from employees. If you request their consent to file a claim for social security tax or Medicare tax, you must tell your employees that you can’t claim a refund of any Additional Medicare Tax on their behalf. See Rev. Proc. 2017-28 for sample language to use in your request.

5a. Check the box on line 5a if your overreported tax includes each affected employee share of prior-year social security and Medicare taxes. You’re certifying that you 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 received written statements from those employees stating that they didn’t and won’t receive a refund or credit for the prior-year taxes. Don’t send these statements to the IRS. Keep them for your records. Generally, all employment tax records must be kept for at least 4 years. Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, should be kept for at least 6 years. Copies must be submitted to the IRS if requested.

5b. Check the box on line 5b if your overreported tax includes each affected employee share of prior-year social security and Medicare taxes and you haven’t yet repaid or reimbursed the employee share of taxes. You’re certifying that you received consent from each affected employee to file a claim on the employee share of those taxes and you received written statements from those employees stating that they didn’t and won’t receive a refund or credit for the prior-year taxes.

An employee consent must:

Contain the name, address, and social security number (or truncated taxpayer identification number, when appropriate) of the employee;
Contain the name, address, and EIN of the employer;
Contain the tax period(s), the type of tax, and the amount of tax for which the consent is provided;
Affirmatively state that the employee authorizes the employer to claim a refund for the overpayment of the employee share of tax;
Include the employee’s written statement certifying that the employee hasn’t made any previous claims (or the claims were rejected) and won’t make any future claims for refund or credit of the amount of the overcollection;
Identify the basis of the claim; and
Be dated and contain the employee’s signature under penalties of perjury. The penalties of perjury statement should be located immediately above the required signature.

Don’t send these statements and consents to the IRS. Keep them for your records. Generally, all employment tax records must be kept for at least 4 years. Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, should be kept for at least 6 years. Copies must be submitted to the IRS if requested.

In certain situations, you may not have repaid or reimbursed your employees or obtained their consents before filing a claim, such as in cases where the period of limitations on credit or refund is about to expire. In those 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 claim. However, you must repay or reimburse your employees and certify that you have done so before the IRS can allow the claim.

5c. Check the box on line 5c to certify that your overreported tax is only for the employer share of social security and Medicare taxes. This applies when affected 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 statement described on line 5b.

5d. Check the box on line 5d to certify that your overreported amount is only for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that you didn’t withhold from your employees.