Reminders

References applicable to other forms. Unless otherwise noted, references throughout this chapter to Form W-2 include Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/W-2PR; references to Form W-2c include Form 499R-2c/W-2cPR; references to Form W-3 include Form W-3SS and Form W-3 (PR); and references to Form W-3c include Form W-3C (PR).

The COVID-19 related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and be- fore October 1, 2021, and may no longer be claimed on Form 943. Generally, the credit for qualified sick and family leave wages, as enacted under the Families First Coronavirus Response Act (FFCRA) and amended and extended by the COVID-related Tax Relief Act of 2020, for leave taken after March 31, 2020, and before April 1, 2021, and the credit for qualified sick and family leave wages under sections 3131, 3132, and 3133 of the Internal Revenue Code, as enacted under the American Rescue Plan Act of 2021 (the ARP), for leave taken after March 31, 2021, and before October 1, 2021, have expired. However, employers that pay qualified sick and family leave wages in 2025 for leave taken after March 31, 2020, and before October 1, 2021, are eligible to claim a credit for qualified sick and family leave wages in 2025. Effective for tax periods beginning after 2023, the lines used to claim the credit for qualified sick and family leave wages have been removed from Form 943 because it would be extremely rare for an employer to pay wages after 2023 for qualified sick and family leave taken after March 31, 2020, and before October 1, 2021. Instead, if you’re eligible to claim the credit for qualified sick and family leave wages because you paid the wages in 2025 for an earlier applicable leave period, file Form 943-X after filing Form 943, to claim the credit for qualified sick and family leave wages paid in 2025. Filing a Form 943-X before filing a Form 943 for the year may result in errors or delays in processing your Form 943-X.

Qualified small business payroll tax credit for increasing research activities. For tax years beginning before 2023, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit. The Inflation Reduction Act of

2022 (the IRA) increases the election amount to $500,000 for tax years beginning after 2022. The payroll tax credit election must be made on or before the due date of the originally filed income tax return (including extensions). The portion of the credit used against payroll taxes is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The election and determination of the credit amount that will be used against the employer’s payroll taxes are made on Form 6765, Credit for Increasing Research Activities. The amount from Form 6765 must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

Starting in the first quarter of 2023, the payroll tax credit is first used to reduce the employer share of social security tax up to $250,000 per quarter and any remaining credit reduces the employer share of Medicare tax for the quarter. Any remaining credit, after reducing the employer share of social security tax and the employer share of Medicare tax, is then carried forward to the next quarter. Form 8974 is used to determine the amount of the credit that can be used in the current quarter. The amount from Form 8974, line 12 or, if applicable, line 17, is reported on Form 943, line 12. For more information about the payroll tax credit, see the Instructions for Form 8974 and go to IRS.gov/ ResearchPayrollTC .

Forms in Spanish. Many forms and instructions discussed in this publication have Spanish-language versions available for employers and employees. Some examples include Form 943 (sp), Form SS-4 (sp), and Form W-4 (sp). Although this publication doesn’t reference Spanish-language forms and instructions in each instance that one is available, you can see Pub. 15 (sp) and go to IRS.gov/SpanishForms to determine if a Spanish-language version is available.

Pub. 51 discontinued after 2023. Pub. 51, Agricultural Employer’s Tax Guide, was discontinued for tax years beginning after 2023. Instead, information specific to agricultural employers is included in Pub. 15, Employer’s Tax Guide. If you prefer Pub. 15 in Spanish, see Pub. 15 (sp).

Additional employment tax information for farmers. See Pub. 15 for more detailed guidance on employment taxes for employers of agricultural workers. For the latest information about developments related to Pub. 15, such as legislation enacted after it was published, go to IRS.gov/Pub15 . For general tax information relevant to agricultural employers, go to IRS.gov/ AgricultureTaxCenter . For general information about employment taxes, go to IRS.gov/ EmploymentTaxes .

You may have nonfarm employees as