Employer's Quarterly Federal Tax Return

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

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

For use with the April 2025 revision of Form 943-X
Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim
for Refund
withholding procedures, see Pub. 15, Employer’s Tax
Guide, and Pub. 15-T.

Future Developments

Aggregate return filers must identify themselves.
Aggregate return filers must use the new Aggregate
Return Filers Only section on Form 943-X to identify
whether they’re filing an aggregate return as a section
3504 agent, certified professional employer organization
(CPEO), or other third party. For more information about
these types of aggregate return filers, see Certification
program for professional employer organizations (PEOs)
and You may need to attach Schedule R (Form 943) to
your Form 943-X, later. For more information about
completing this new section on Form 943-X, see
Aggregate Return Filers Only, later.

DRAFT

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.”

What’s New
Federal income tax withholding on qualified overtime
compensation. For tax years beginning after 2024 and
ending before 2029, P.L. 119-21, commonly known as the
One Big Beautiful Bill Act, allows individuals (employees
and other workers not treated as employees) to deduct up
to $12,500 ($25,000 if married filing jointly) of qualified
overtime compensation on their income tax returns.
Employers must use an employee’s updated Form W-4,
Employee’s Withholding Certificate, if one is submitted by
the employee, and the federal income tax withholding
procedures in Pub. 15-T, Federal Income Tax Withholding
Methods, to allow the employee to account for their
expected deduction and receive more money in each
paycheck instead of waiting until filing their income tax
return to receive the full benefit of this deduction.
However, if you didn’t account for this deduction
accurately when withholding federal income tax from your
employees, you can’t file a Form 943-X to correct federal
income tax withholding for prior years for
nonadministrative errors. In other words, you can’t correct
federal income tax actually withheld from an employee in
a prior year if you discover that you didn’t withhold the
right amount. For example, you can’t correct federal
income tax withheld in a prior year because you used the
wrong income tax withholding table, or you didn’t treat a
payment correctly as taxable or nontaxable. Overtime
compensation is still generally subject to both the
employer share and employee share of social security tax
and Medicare tax. For more information about qualified
overtime compensation and the federal income tax
Dec 17, 2025

Reminders
Caution: If a line on Form 943-X doesn’t apply to you,
leave it blank. If you’re correcting a year before 2021, you
must leave blank lines 15b, 15c, 15d, 24b, 24c, 31, 32, 33,
34, 35, and 36.
References applicable to other forms. Unless
otherwise noted, references throughout these instructions
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).
Forms in Spanish. Many forms and instructions
discussed in these instructions have Spanish-language
versions available for employers and employees. Some
examples include Form 941 (sp), Form 943(sp), Form
SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although
these instructions don’t reference Spanish-language
forms and instructions in each instance that one is
available, you can see Pub. 15 (sp) or go to IRS.gov/
SpanishForms to determine if a Spanish-language version
is available.
Electronic filing of Form 943-X. You can file Form
943-X electronically using Modernized e-File (MeF). For
more information on electronic filing, go to IRS.gov/
EmploymentEfile.
Period of limitations to make certain corrections expired; Form 943-X, lines 15a, 21, 22, 24a, 28, 29, 30,
37, and 38 are reserved for future use. Lines 15a, 21,
22, 24a, 28, 29, 30, 37, and 38 are reserved for future use
because the period of limitations for correcting these lines
has generally expired for most employers. Generally, you
may correct overreported taxes on a previously filed Form
943 if you file Form 943-X within 3 years of the date Form
943 was filed or 2 years from the date you paid the tax

Instructions for Form 943-X (Rev. 2-2026) Catalog Number 20333Q
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

Section references are to the Internal Revenue Code
unless otherwise noted.

reported on Form 943, whichever is later. You may correct
underreported taxes on a previously filed Form 943 if you
file Form 943-X within 3 years of the date the Form 943
was filed. We call each of these time frames a period of
limitations. For purposes of the period of limitations, Form
943 for a calendar year is considered filed on April 15 of
the succeeding year if filed before that date. For an
example of the period of limitations, see Is There a
Deadline for Filing Form 943-X, later. Before using any line
on Form 943-X, you must consider if the period of
limitations, as described above, is still open for the year
that you’re correcting.
Lines 21 and 22 were previously used to correct the
deferred amount of the employer and employee share of
social security tax for 2020. The period of limitations for
making corrections to the deferred amount of the
employer or employee share of social security tax
generally expired for most employers on April 15, 2024.
These instructions no longer discuss these deferrals. If
you think that the period of limitations is still open for
correcting your 2020 Form 943, you can still file the
February 2024 revision of Form 943-X to use lines 21 and
22.
Lines 15a, 24a, 28, 29, 37, and 38 were used only
when correcting qualified wages paid for the employee
retention credit and qualified health plan expenses
allocable to those wages on a Form 943 filed for 2020 and
2021. The period of limitations for making corrections to
qualified wages paid in 2020 for the employee retention
credit and qualified health plan expenses allocable to
those wages generally expired for most employers on
April 15, 2024. The period of limitations for making
corrections to qualified wages paid in 2021 for the
employee retention credit and qualified health plan
expenses allocable to those wages generally expired for
most employers on April 15, 2025. Lines 37 and 38 were
used only if your business was a recovery startup
business in the third or fourth quarter of 2021. These
instructions no longer discuss these lines. If you think that
the period of limitations is still open for correcting your
2020 or 2021 Form 943, you can still file the February
2024 revision of Form 943-X to use lines 15a, 24a, 28, 29,
37, and 38.
Line 30 was used only when correcting qualified wages
paid in 2020 for the work opportunity tax credit against
payroll tax liability for qualified tax-exempt organizations
that hire eligible unemployed veterans (Form 5884-C).
The period of limitations for making corrections to line 30
generally expired for most employers on April 15, 2024.
These instructions no longer discuss this line. If you think
that the period of limitations is still open for correcting your
2020 Form 943, you can still file the February 2024
revision of Form 943-X to use line 30.
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and can
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
2

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 a later year 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 paid in that year. Effective for tax
periods beginning after 2023, the lines used to claim the
credit for qualified sick and family leave wages were
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 after 2023 for an earlier
applicable leave period, file Form 943-X to claim the credit
for qualified sick and family leave wages paid for the year
that you paid the wages after you file Form 943. 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.
You will also continue to use Form 943-X to make
corrections to the credit for qualified sick and family leave
wages for earlier years if the period of limitations is still
open. Corrections to amounts reported on Form 943, lines
2a, 2b, 12b, 14d, 18, and 19, for the credit for qualified
sick and family leave wages for leave taken after March
31, 2020, and before April 1, 2021, are reported on Form
943-X, lines 7, 8, 14, 23, 26, and 27, respectively.
Corrections to amounts reported on Form 943, lines 12d,
14f, 22, 23, 24, 25, 26, and 27, for the credit for qualified
sick and family leave wages for leave taken after March
31, 2021, and before October 1, 2021, are reported on
Form 943-X, lines 15b, 24b, 31, 32, 33, 34, 35, and 36,
respectively.
Credit for COBRA premium assistance payments is
limited to periods of coverage beginning on or after
April 1, 2021, through periods of coverage beginning
on or before September 30, 2021. Section 9501 of the
ARP provides for COBRA premium assistance in the form
of a full reduction in the premium otherwise payable by
certain individuals and their families who elect COBRA
continuation coverage due to a loss of coverage as the
result of a reduction in hours or an involuntary termination
of employment (assistance eligible individuals). This
COBRA premium assistance was available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. A premium payee was entitled to the COBRA
premium assistance credit at the time an eligible individual
elects coverage. Therefore, other than in rare
circumstances, due to the COBRA notice and election
period requirements (generally, employers have 60 days
to provide notice and an assistance eligible individual has
60 days to elect coverage), January 2022 was generally
the end of the period in which an assistance eligible
individual would have elected coverage. Under some rare
circumstances, it may be possible for a premium payee to
become entitled to the COBRA premium assistance credit
after January 2022. In these rare instances, the credit is
still claimed on Form 943 filed for 2022 and an
adjustment, if needed, can be made on Form 943-X for
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

Caution: If you claimed the credit for qualified sick and
family leave wages for leave taken after March 31, 2020,
and before April 1, 2021, and you make any corrections on
Form 943-X to amounts used to figure this credit, you’ll
need to refigure the amount of this credit using Worksheet
1. You’ll also use this worksheet to figure this credit if
you’re claiming it for the first time on Form 943-X. If you
claimed the credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, and you make any corrections on Form
943-X to amounts used to figure this credit, you’ll need to
refigure the amount of this credit using Worksheet 2. You’ll
also use this worksheet to figure this credit if you’re
claiming it for the first time on Form 943-X. If you claimed
the COBRA premium assistance credit and you make any
corrections on Form 943-X to amounts used to figure this
credit, you’ll need to refigure the amount of this credit
using Worksheet 3. You’ll also use this worksheet to figure
this credit if you’re claiming it for the first time on 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.
For quarters beginning before 2023, the payroll tax
credit can be used only against the employer share of
social security tax for the quarter and any remaining credit
is carried forward to the next quarter. 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
Instructions for Form 943-X (Rev. 2-2026)

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. Corrections to this credit are
made on Form 943-X, line 13. If you make a correction to
Form 943-X, line 13, you must attach a corrected Form
8974. For more information, see the Instructions for Form
8974 and go to IRS.gov/ResearchPayrollTC.
Employee consents to support a claim for refund.
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/2017-14_IRB#RP-2017-28, provides
guidance to employers on the requirements for employee
consents used by an employer to support a claim for
refund of overcollected social security tax and Medicare
tax. The revenue procedure clarifies the basic
requirements for both a request for employee consent and
for the employee consent, and permits a consent to be
requested, furnished, and retained in an electronic format
as an alternative to a paper format. The revenue
procedure also contains guidance concerning when an
employer may claim a refund of only the employer share of
overcollected social security tax and Medicare tax. The
revenue procedure requires that any request for consent
include an Additional Medicare Tax notice indicating that
any claim on the employees’ behalf won’t include a claim
for overpaid Additional Medicare Tax.
Correcting federal income tax withheld. Generally,
you may only correct administrative errors to federal
income tax withholding (that is, errors in which the amount
reported on Form 943, line 8, isn’t the amount you actually
withheld from an employee’s wages) and errors for which
section 3509 rates apply. See section 13 of Pub. 15 for
more information about corrections during the calendar
year and about administrative errors. See section 2 of
Pub. 15 for more information about section 3509. If section
3509 rates apply, see the instructions for lines 16–19,
later.
Caution: Only transposition or math errors involving the
inaccurate reporting of the amount actually withheld are
administrative errors.
You can’t file a Form 943-X to correct federal income
tax withholding for prior years for nonadministrative errors.
In other words, you can’t correct federal income tax
actually withheld from an employee in a prior year if you
discover that you didn’t withhold the right amount. For
example, you can’t correct federal income tax withheld in
a prior year because you used the wrong income tax
withholding table or you didn’t treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income
tax in a prior year on behalf of your employee rather than
deducting it from the employee’s pay (which resulted in
additional wages subject to tax), and in a subsequent year
you determine that you incorrectly calculated the amount
of tax, you can’t correct the federal income tax
withholding. However, you must still make any necessary
corrections to the amount of wages you reported on Form
943 and Form W-2, Wage and Tax Statement, for a prior
year by filing Form 943-X and Form W-2c, Corrected
Wage and Tax Statement, respectively.
Tip: The amount actually withheld is reflected on payroll
information or on Form W-2, which can be used by the
3

DRAFT

DRAFT

2022. Employers eligible to claim the COBRA premium
assistance credit after 2022 must file Form 943-X to claim
the credit.
For more information on COBRA premium assistance
payments and the credit, see Notice 2021-31, 2021-23
I.R.B. 1173, available at IRS.gov/irb/
2021-23_IRB#NOT-2021-31; and Notice 2021-46,
2021-33 I.R.B. 303, available at IRS.gov/irb/
2021-33_IRB#NOT-2021-46.
Corrections to amounts reported on Form 943, lines
12e, 12f, and 14g, for the COBRA premium assistance
credit are reported on Form 943-X, lines 15c, 15d, and
24c, respectively.

TREASURY/IRS AND OMB USE ONLY DRAFT
employee to claim a credit for withholding for individual
income tax return purposes.

Certification program for professional employer organizations (PEOs). The Stephen Beck Jr., Achieving a
Better Life Experience (ABLE) Act of 2014 required the
IRS to establish a voluntary certification program for
PEOs. PEOs handle various payroll administration and tax
reporting responsibilities for their business clients and are
typically paid a fee based on payroll costs. To become and
remain certified under the certification program, CPEOs
must meet various requirements described in sections
3511 and 7705 and related published guidance.
Certification as a CPEO may affect the employment tax
liabilities of both the CPEO and its customers. A CPEO is
generally treated for employment tax purposes as the
employer of any individual who performs services for a
customer of the CPEO and is covered by a contract
described in section 7705(e)(2) between the CPEO and
the customer (CPEO contract), but only for wages and
other compensation paid to the individual by the CPEO. To
become a CPEO, the organization must apply through the
IRS Online Registration System. For more information or
to apply to become a CPEO, go to IRS.gov/CPEO.
You may need to attach Schedule R (Form 943) to
your Form 943-X. If you were required to file Schedule R
(Form 943), Allocation Schedule for Aggregate Form 943
Filers, when you filed Form 943, you must complete
Schedule R (Form 943) when correcting an aggregate
Form 943. Schedule R (Form 943) is completed only for
those clients and customers who have corrections
reported on Form 943-X. Schedule R (Form 943) is filed
as an attachment to Form 943-X.
Approved section 3504 agents and CPEOs must
complete and file Schedule R (Form 943) when filing an
aggregate Form 943. Aggregate Forms 943 are filed by
agents approved by the IRS under section 3504. To
request approval to act as an agent for an employer, the
agent files Form 2678 with the IRS. Aggregate Forms 943
are also filed by CPEOs approved by the IRS under
section 7705. CPEOs file Form 8973, Certified
Professional Employer Organization/Customer Reporting
Agreement, to notify the IRS that they started or ended a
service contract with a customer.

4

General Instructions:
Understanding Form 943-X
What Is the Purpose of Form 943-X?
Use Form 943-X to correct errors on a previously filed
Form 943. Use Form 943-X to correct:
• Wages subject to social security tax;
• Wages subject to Medicare tax;
• Wages subject to Additional Medicare Tax withholding;
• Federal income tax withheld from wages;
• Qualified small business payroll tax credit for increasing
research activities;
• Amounts reported on Form 943 for the credit for
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, including
adjustments to Form 943, lines 2a, 2b, 12b, 14d, 18, and
19;
• Amounts reported on Form 943 for the credit for
qualified sick and family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, including
adjustments to Form 943, lines 12d, 14f, 22, 23, 24, 25,
26, and 27; and
• Amounts reported on Form 943 for the COBRA
premium assistance credit for periods of coverage
beginning on or after April 1, 2021, through periods of
coverage beginning on or before September 30, 2021,
including adjustments to Form 943, lines 12e, 12f, and
14g.
Use Form 843, Claim for Refund and Request for
Abatement, to request a refund or abatement of assessed
interest or penalties. Don’t request a refund or abatement
of assessed interest or penalties on Form 943 or 943-X.
Tip: We use the terms “correct” and “corrections” on
Form 943-X and in these instructions to include
interest-free adjustments under sections 6205 and 6413
and claims for refund and abatement under sections
6402, 6414, and 6404. See Rev. Rul. 2009-39 for
examples of how the interest-free adjustment and claim
for refund rules apply in 10 different situations. You can
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
2009-52_IRB#RR-2009-39.
When you discover an error on a previously filed Form
943, you must:
• Correct that error using Form 943-X;
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

Correcting Additional Medicare Tax withholding and
wages subject to Additional Medicare Tax withholding. Wages subject to Additional Medicare Tax
withholding are reported on Form 943, line 6. Certain
errors discovered on a previously filed Form 943 are
corrected on Form 943-X, line 10. However, you can’t file
a Form 943-X to correct the wrong amount of Additional
Medicare Tax actually withheld from an employee in a
prior year, including any amount you paid on behalf of your
employee rather than deducting it from the employee’s
pay (which resulted in additional wages subject to tax).
See the instructions for line 10, later, for more information
on the types of errors that can be corrected and how the
correction is reported on Form 943-X. For more
information about Additional Medicare Tax withholding,
see the Instructions for Form 943 or go to IRS.gov/
ADMTfaqs.

Other third-party payers that file aggregate Forms 943,
such as non-certified PEOs, must complete and file
Schedule R (Form 943) if they have clients that are
claiming the qualified small business payroll tax credit for
increasing research activities, the credit for qualified sick
and family leave wages, and/or the COBRA premium
assistance credit. If you’re an other third-party payer that
didn’t file Schedule R (Form 943) with Form 943 because
you didn’t meet these requirements, but are now filing
Form 943-X to report these credits, then you must now file
Schedule R (Form 943) and attach it to Form 943-X.
If you’re filing an aggregate Form 943-X, you must
identify yourself on Form 943-X. For more information, see
Aggregate Return Filers Only, later.

TREASURY/IRS AND OMB USE ONLY DRAFT

• File a separate Form 943-X for each Form 943 that
you’re correcting; and
• Generally, file Form 943-X separately. Don’t file Form
943-X with Form 943. However, if you didn’t previously file
Form 943 because you mistakenly treated your employees
as nonemployees, you may have to file Form 943-X with
Form 943. See the instructions for line 40, later.
If you didn’t file a Form 943 for 1 or more years for
which you should have filed Form 943, don’t use Form
943-X. Instead, file Form 943 for each of those years.
Also, see When Should You File Form 943-X, later.
However, if you didn’t file Form(s) 943 because you
improperly treated workers as independent contractors or
nonemployees and are now reclassifying them as
employees, see the instructions for line 40, later.

Report the correction of underreported and
overreported tax amounts for the same year on a single
Form 943-X, unless you’re requesting a refund or
abatement. If you’re requesting a refund or abatement and
you’re correcting both underreported and overreported tax
amounts, file one Form 943-X correcting the
underreported tax amounts only and a second Form
943-X correcting the overreported tax amounts.
You’ll use the adjustment process if you underreported
employment taxes and are making a payment, or if you
overreported employment taxes and will be applying the
credit to Form 943 for the period during which you file
Form 943-X. However, see the Caution under Is There a
Deadline for Filing Form 943-X, later, if you’re correcting
overreported tax amounts during the last 90 days of a
period of limitations. You’ll use the claim process if you
overreported employment taxes and are requesting a
refund or abatement of the overreported tax amount.
Follow the chart on page 6 of Form 943-X for help in
choosing whether to use the adjustment process or the
claim process. Be sure to give us a detailed explanation
on line 41 for each correction that you show on Form
943-X.
Continue to report current-year adjustments for
fractions of cents, third-party sick pay, and group-term life
insurance on Form 943, line 10.
You have additional requirements to complete when
filing Form 943-X, such as certifying that you filed (or will
file) all applicable Forms W-2 and Forms W-2c. For
corrections of overreported federal income tax, social
security tax, Medicare tax, or Additional Medicare Tax,
you must make any certifications that apply to your
situation.
Caution: Don’t use Form 943-X to correct Form CT-1,
941, 941-SS, 944, or 945. Instead, use the “X” form that
corresponds to those forms (Form CT-1 X, 941-X, 944-X,
or 945-X).
Instructions for Form 943-X (Rev. 2-2026)

For help filing Form 943-X or for questions about federal
employment taxes and tax corrections, you can:
• Go to IRS.gov/EmploymentTaxes and IRS.gov/
CorrectingEmploymentTaxes;
• See Pub. 15; or
• Call the IRS Business and Specialty Tax Line toll free at
800-829-4933 or 800-829-4059 (TDD/TTY for persons
who are deaf, hard of hearing, or have a speech
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
local time (Alaska and Hawaii follow Pacific time;
employers in Puerto Rico receive service from 8:00 a.m.
to 8:00 p.m. local time).
See also How Can You Get Forms, Instructions, and
Publications From the IRS, later.
Tip: For tax years beginning after 2023, Pub. 15 will be
used by all employers, including agricultural employers.
Pub. 51 has been discontinued, but you may still need to
reference the Pub. 51 that was applicable for the tax year
that you’re correcting.

When Should You File Form 943-X?
File Form 943-X when you discover an error on a
previously filed Form 943.

DRAFT

DRAFT

Tip: Unless otherwise specified in these instructions, an
underreported employment tax credit should be treated
like an overreported tax amount. An overreported
employment tax credit should be treated like an
underreported tax amount. For more information,
including which process to select on lines 1 and 2, see
Correcting an employment tax credit, later.

Where Can You Get Help?

However, if your only errors on Form 943 relate to the
number of employees (Form 943, line 1) or to federal tax
liabilities reported on your Monthly Summary of Federal
Tax Liability on Form 943, line 17, or on Form 943-A,
Agricultural Employer’s Record of Federal Tax Liability,
don’t file Form 943-X. For more information about
correcting federal tax liabilities reported on your Monthly
Summary of Federal Tax Liability on Form 943, line 17, or
on Form 943-A, see the Form 943-A instructions.
Due dates. The due date for filing Form 943-X depends
on when you discover an error and if you underreported or
overreported tax. If you underreported tax, see
Underreported tax, later. For overreported tax amounts,
you may choose to either make an interest-free
adjustment or file a claim for refund or abatement. If you’re
correcting overreported tax amounts, see Overreported
tax—Adjustment process and Overreported tax—Claim
process, later.
If any due date falls on a Saturday, Sunday, or legal
holiday, you may file Form 943-X on the next business day.
If we receive Form 943-X after the due date, we will treat
Form 943-X as filed on time if the envelope containing
Form 943-X is properly addressed, contains sufficient
postage, and is postmarked by the U.S. Postal Service
(USPS) on or before the due date, or sent by an
IRS-designated private delivery service (PDS) on or
before the due date. If you don’t follow these guidelines,
we will consider Form 943-X filed when it is actually
received. See Pub. 15 for more information on legal
holidays. For more information about PDSs, see Where
Should You File Form 943-X, later.
Underreported tax. If you’re correcting underreported
tax, you must file Form 943-X by the due date of the return
for the return period in which you discovered the error
(January 31 of the following year) and pay the amount you
owe by the time you file. Doing so will generally ensure
5

TREASURY/IRS AND OMB USE ONLY DRAFT

Example—You owe tax. On February 13, 2026, you
discovered that you underreported $1,000 of social
security and Medicare wages on your 2025 Form 943. File
Form 943-X and pay the amount you owe by February 1,
2027 (January 31, 2027, is a Sunday), because you
discovered the error in 2026 and February 1, 2027, is the
due date for that year. If you file Form 943-X before
February 1, 2027, pay the amount you owe by the time
you file.
Caution: Form 943-X can’t be used to correct
underreported amounts of Additional Medicare Tax unless
the amounts were withheld from employee wages.
Overreported tax—Adjustment process. If you
overreported tax and choose to apply the credit to Form
943, file an adjusted return on Form 943-X soon after you
discover the error but more than 90 days before the period
of limitations on the credit or refund for Form 943 expires.
See Is There a Deadline for Filing Form 943-X, later.
Caution: Form 943-X can’t be used to correct
overreported amounts of Additional Medicare Tax unless
the amounts weren’t withheld from employee wages.
Example—You want your credit applied to Form
943. You filed your 2025 Form 943 on February 2, 2026,
and payments were timely made. On May 4, 2026, you
discover that you overreported tax on your 2025 Form
943. You file Form 943-X on June 5, 2026, and check the
box on line 1 to indicate you want to use the adjustment
process. The IRS treats your credit as a tax deposit made
on January 1, 2026. When you file your 2026 Form 943,
include the amount from Form 943-X, line 25, on the “Total
deposits” line of your 2026 Form 943.
Overreported tax—Claim process. If you overreported
tax on Form 943, you may choose to file a claim for refund
or abatement on Form 943-X any time before the period of
limitations on the credit or refund expires. If you also need
to correct any underreported tax amounts, you must file
another Form 943-X reporting only corrections to the
underreported tax amounts. See Is There a Deadline for
Filing Form 943-X, later.
Caution: You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually withheld
from employees.
6

Is There a Deadline for Filing Form
943-X?

Generally, you may correct overreported taxes on a
previously filed Form 943 if you file Form 943-X within 3
years of the date Form 943 was filed or 2 years from the
date you paid the tax reported on Form 943, whichever is
later. You may correct underreported taxes on a previously
filed Form 943 if you file Form 943-X within 3 years of the
date the Form 943 was filed. We call each of these time
frames a period of limitations. For purposes of the period
of limitations, Form 943 is considered filed on April 15 of
the succeeding calendar year if filed before that date.
Example. You filed your 2023 Form 943 on January
31, 2024, and payments were timely made. The IRS treats
the return as if it were filed on April 15, 2024. On January
22, 2027, you discover that you overreported social
security and Medicare wages on that form by $350. To
correct the error, you must file Form 943-X by April 15,
2027, and use the claim process.
Caution: If you file Form 943-X to correct overreported
tax amounts in the last 90 days of a period of limitations,
you must use the claim process. You can’t use the
adjustment process. If you’re also correcting
underreported tax amounts, you must file another Form
943-X to correct the underreported tax amounts using the
adjustment process and pay any tax due.

Where Should You File Form 943-X?
Send your completed Form 943-X to the address shown
next.
IF you’re in...

THEN use this address...

Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New
Hampshire, New Jersey, New York,
North Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West
Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0008

Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi,
Missouri, Montana, Nebraska,
Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota,
Texas, Utah, Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

No legal residence or principal place
of business in any state
Special filing address for exempt
organizations; federal, state, and
local governmental entities; and
Indian tribal governmental entities,
regardless of location

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0008

PDSs can’t deliver to P.O. boxes. You must use the
USPS to mail an item to a P.O. box address. Go to
IRS.gov/PDS for the current list of PDSs. If you file Form
943-X using a PDS, send it to the following address.
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

that your correction is interest free and not subject to
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
See What About Penalties and Interest, later. For details
on how to make a payment, see the instructions for
line 25, later.
If Form 943-X is filed late (after the due date of the
return for the return period in which you discovered the
error), you must attach an amended Form 943-A to Form
943-X. Otherwise, the IRS may assess an “averaged” FTD
penalty. See “Averaged” FTD penalty in section 11 of Pub.
15 for more information about “averaged” FTD penalties.
The total tax reported on Form 943-A, line M, must match
the corrected tax (Form 943, line 13, combined with any
correction reported on Form 943-X, line 20) for the year,
less any previous abatements and interest-free tax
assessments.

TREASURY/IRS AND OMB USE ONLY DRAFT
Ogden—Internal Revenue Submission Processing
Center
1973 Rulon White Blvd.
Ogden, UT 84201
Use this address even if your business is located in a state
that files in Cincinnati.

How Should You Complete Form
943-X?
Use a Separate Form 943-X for Each Year You’re
Correcting

Use a separate Form 943-X for each Form 943 that you’re
correcting. For example, if you found errors on your Forms
943 for 2024 and 2025, file one Form 943-X to correct the
2024 Form 943, and file a second Form 943-X to correct
the 2025 Form 943.

Enter your EIN, name, and address in the spaces
provided. Also, enter your name and EIN on the top of
pages 2, 3, 4, and 5, and on any attachments. If your
address has changed since you filed your Form 943, enter
the corrected information and the IRS will update your
address of record. Be sure to write your name, EIN, “Form
943-X,” and the calendar year you’re correcting on the top
of any attachments.

Return You’re Correcting

Enter the calendar year of the Form 943 you’re correcting
in the box at the top of page 1. Enter the same calendar
year on pages 2, 3, 4, and 5, and on any attachments.

Enter the Date You Discovered Errors

You must enter the date you discovered errors. You
discover an error when you have enough information to be
able to correct the error. If you’re reporting several errors
you discovered at different times, enter the earliest date
you discovered an error here. Report any subsequent
dates and related errors on line 41.

Aggregate Return Filers Only

If you’re filing an aggregate Form 943-X, check the
appropriate box to identify yourself. An aggregate Form
943-X is a return that combines amounts from multiple
clients or customers (employers) onto a single Form
943-X.

Section 3504 Agent. Check this box if you’re a section
3504 agent filing an aggregate Form 943-X. You must
attach Schedule R (Form 943) to your aggregate Form
943-X. For more information about section 3504 agents,
see You may need to attach Schedule R (Form 943) to
your Form 943-X, earlier, and section 16 of Pub. 15.
Certified Professional Employer Organization
(CPEO). Check this box if you’re a CPEO filing an
aggregate Form 943-X on behalf of your customers. You
must attach Schedule R (Form 943) to your aggregate
Form 943-X. For more information about CPEOs, see

Instructions for Form 943-X (Rev. 2-2026)

Other Third Party. If you’re filing an aggregate Form
943-X but you’re not a section 3504 agent or a CPEO, you
must check this box. For example, a non-certified PEO
filing an aggregate Form 943-X must check this box.

Must You Make an Entry on Each Line?

You must provide all of the information requested at the
top of Form 943-X, page 1. You must check one box (but
not both) in Part 1. In Part 2, you must check the box on
line 3 and any applicable boxes on lines 4 and 5. In Part 3,
if any line doesn’t apply, leave it blank. Complete Parts 4
and 5 as instructed.

How Should You Report Negative Amounts?

Form 943-X uses negative numbers to show reductions in
tax (credits) and positive numbers to show additional tax
(amounts you owe).

When reporting a negative amount in columns 3 and 4,
use a minus sign instead of parentheses. For example,
enter “-10.59” instead of “(10.59).” However, if you’re
completing the return on your computer and your software
only allows you to use parentheses to report negative
amounts, you may use them.

How Should You Make Entries on Form 943-X?

You can help the IRS process Form 943-X timely and
accurately if you follow these guidelines.
• Type or print your entries.
• Use Courier font (if possible) for all typed or
computer-generated entries.
• Omit dollar signs. You may use commas and decimal
points, if desired. Enter dollar amounts to the left of any
preprinted decimal point and cents to the right of it.
• Always show an amount for cents, even if it is zero.
Don’t round entries to whole dollars.
• Complete all five pages and sign Form 943-X on
page 5.
• Staple multiple sheets in the upper-left corner.

What About Penalties and Interest?

Generally, your correction of an underreported tax amount
won’t be subject to an FTP penalty, an FTD penalty, or
interest if you:
• File on time (by the due date of Form 943 for the year in
which you discover the error),
• Pay the amount shown on line 25 by the time you file
Form 943-X,
• Enter the date you discovered the error, and
• Explain in detail the grounds and facts relied upon to
support the correction.
No correction will be eligible for interest-free treatment
if any of the following apply.
• The amounts underreported relate to an issue that was
raised in an examination of a prior period.
• You knowingly underreported your employment tax
liability.
• You received a notice and demand for payment.
• You received a notice of determination under section
7436.
7

DRAFT

DRAFT

Employer Identification Number (EIN), Name,
and Address

Certification program for professional employer
organizations (PEOs), earlier, and section 16 of Pub.15.

TREASURY/IRS AND OMB USE ONLY DRAFT
If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don’t
attach an explanation when you file your return.

Overview of the Process

Example—You underreported employment taxes.
On June 18, 2026, you discovered an error that results in
additional tax on your 2025 Form 943. File Form 943-X by
February 1, 2027 (January 31, 2027, is a Sunday), and
pay the amount you owe by the time you file. See When
Should You File Form 943-X, earlier. Don’t attach Form
943-X to your 2026 Form 943.
If you overreported the tax. If you overreported the
tax on a previously filed Form 943, choose one of the
following options.
• Use the adjustment process. Check the box on line 1 to
apply any credit (negative amount) from line 25 to Form
943 for the year during which you file Form 943-X.
• Use the claim process. Check the box on line 2 to file a
claim on Form 943-X requesting a refund or abatement of
the amount shown on line 25.
To ensure that the IRS has enough time to process a
credit for an overreporting tax adjustment in the year
during which you file Form 943-X, you’re encouraged to
file Form 943-X correcting the overreported tax amount in
the first 11 months of a year. For example, if you discover
an overreported tax amount in December, you may want
to file Form 943-X during the first 11 months of the next
year. However, there must be 90 days remaining on the
period of limitations when you file Form 943-X. See the
Caution under Is There a Deadline for Filing Form 943-X,
earlier. This should ensure that the IRS will have enough
time to process Form 943-X so the credit will be posted
before you file Form 943, thus avoiding an erroneous
balance due notice from the IRS. See the example next.
Example—You want your overreported tax applied
as a credit on Form 943. On December 19, 2025, you
discover you overreported your tax on your 2024 Form
943 and want to choose the adjustment process. To allow
the IRS enough time to process the credit, you file Form
943-X on January 2, 2026, and take the credit on your
2026 Form 943.

Specific Instructions:
Part 1: Select ONLY One Process
Because Form 943-X may be used to file either an
adjusted employment tax return or a claim for refund or
abatement, you must check one box on either line 1 or
line 2. Don’t check both boxes.
8

1. Adjusted Employment Tax Return

Check the box on line 1 if you’re correcting underreported
tax amounts or overreported tax amounts and you would
like to use the adjustment process to correct the errors.

If you’re correcting both underreported tax amounts
and overreported tax amounts on this form, you must
check this box. If you check this box, any negative amount
shown on line 25 will be applied as a credit (tax deposit) to
your Form 943 for the year in which you’re filing this form.
See Example—You want your overreported tax applied as
a credit to Form 943, earlier.
Caution: Form 943-X can’t be used to correct
overreported amounts of Additional Medicare Tax unless
the amounts weren’t withheld from employee wages.
If you owe tax. Pay the amount shown on line 25 by the
time you file Form 943-X. Generally, you won’t be
charged interest if you file on time, pay on time, enter the
date you discovered the error, and explain the correction
on line 41.
If you have a credit. You overreported employment
taxes (you have a negative amount on line 25) and want
the IRS to apply the credit on Form 943 for the period
during which you filed Form 943-X. The IRS will apply your
credit on the first day of the Form 943 year during which
you filed Form 943-X. However, the credit you show on
Form 943-X, line 25, may not be fully available on your
Form 943 if the IRS corrects it during processing or you
owe other taxes, penalties, or interest. The IRS will notify
you if your claimed credit changes or if the amount
available as a credit on Form 943 was reduced because of
unpaid taxes, penalties, or interest.
Caution: Don’t check the box on line 1 if you’re correcting
overreported tax amounts and the period of limitations on
credit or refund for Form 943 will expire within 90 days of
the date you file Form 943-X. See Is There a Deadline for
Filing Form 943-X, earlier.

2. Claim

Check the box on line 2 to use the claim process if you’re
correcting overreported tax amounts only and you’re
claiming a refund or abatement for the negative amount
(credit) shown on line 25. Don’t check this box if you’re
correcting any underreported tax amounts on this form.

You must check the box on line 2 if you have a credit (a
negative amount on line 25) and the period of limitations
on credit or refund for Form 943 will expire within 90 days
of the date you file Form 943-X. See Is There a Deadline
for Filing Form 943-X, earlier.
The IRS usually processes claims shortly after they are
filed. The IRS will notify you if your claim is denied,
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

To correct a previously filed Form 943, use Form 943-X to
file either an adjusted employment tax return or a claim for
refund or abatement. The adjustment process and the
claim process are outlined below.
If you underreported the tax. If you underreported
the tax on a previously filed Form 943, check the box on
line 1 and pay any additional amount you owe by the
time you file Form 943-X. For details on how to make a
payment, see the instructions for line 25, later.

Correcting an employment tax credit. For lines 1 and
2, if you underreported an employment tax credit, treat it
like you overreported a tax amount. If you overreported an
employment tax credit, treat it like you underreported a tax
amount. If you’re filing Form 943-X to adjust only an
employment tax credit and you’re not correcting any
overreported taxes on Form 943-X, lines 6–11, skip lines 4
and 5.

TREASURY/IRS AND OMB USE ONLY DRAFT
accepted as filed, or selected to be examined. See Pub.
556, Examination of Returns, Appeal Rights, and Claims
for Refund, for more information.

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.

Unless the IRS corrects Form 943-X during processing
or you owe other taxes, penalties, or interest, the IRS will
refund the amount shown on line 25, plus any interest that
applies.

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.

Caution: You may not file a refund claim to correct federal
income tax or Additional Medicare Tax actually withheld
from employees.
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.
Instructions for Form 943-X (Rev. 2-2026)

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
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.

9

DRAFT

DRAFT

Part 2: Complete the Certifications

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.

10

Part 3: Enter the Corrections for the
Calendar Year You’re Correcting

What Amounts Should You Report in Part 3?

On lines 6–11, columns 1 and 2, for each line you’re
correcting, show amounts for all of your employees, not
just for those employees whose amounts you’re
correcting.
If a correction that you report in column 4 includes both
underreported and overreported amounts (see the
instructions for line 39, later), give us details for each error
on line 41.
Because special circumstances apply for lines 12–14,
15b–19, 23, 24b, 24c, 26, 27, and 31–36, read the
instructions for each line carefully before entering amounts
in the columns.
If any line doesn’t apply to you, leave it blank.
Caution: If you previously adjusted or amended Form
943 using Form 943-X or because of an IRS examination
change, show amounts in column 2 that include those
previously reported corrections.

6. Wages Subject to Social Security Tax

Tip: Qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, were included on Form 943, line 2, and
can be adjusted only on Form 943-X, line 6.
If you’re correcting the taxable social security wages
you reported on Form 943, line 2, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
If you or the IRS previously corrected the amount
reported on Form 943, line 2, enter in column 2 the
amount after any previous corrections.
line 6 (column 1)
- line 6 (column 2)
line 6 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by 0.124 (12.4% tax
rate) and enter that result in column 4.
line 6 (column 3)
x 0.124
line 6 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

If you checked the box on Form 943-X, line 4b or
line 5c, because you’re correcting only the employer share
of tax on a decrease to social security wages, use 0.062
(6.2%) when multiplying the amount shown in column 3. If
you’re correcting both shares of tax for some employees
and only the employer share for other employees, enter
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
the properly calculated amount in column 4. Be sure to
show your calculations on line 41.
Example—Social security wages decreased. You
reported $9,000 as social security wages on your 2025
Form 943, line 2. In December of 2026, you discover that
you included $2,000 in social security wages for one of
your employees twice. To correct the error, figure the
difference on Form 943-X as shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 2)

7,000.00
- 9,000.00

Column 3 (difference)

-2,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.4%)

line 7 (column 3)

-2,000.00
x 0.124

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

-248.00

Be sure to explain the reasons for this correction on
line 41.
Caution: Before completing line 7 or 8, determine if the
period of limitations for correcting the line is still open.
Generally, the period of limitations expired on April 15,
2024, for wages paid in 2020; April 15, 2025, for wages
paid in 2021; and April 15, 2026, for wages paid in 2022.
For more information about the period of limitations, see Is
There a Deadline for Filing Form 943-X, earlier.

7. Qualified Sick Leave Wages (For Leave Taken
After March 31, 2020, and Before April 1, 2021)

Tip: Adjustments to the social security tax on qualified
sick leave wages and qualified family leave wages for
leave taken after March 31, 2020, and before April 1,
2021, are reported on Form 943-X, lines 7 and 8,
respectively. Adjustments to the nonrefundable portion of
the credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021, are reported on Form 943-X, line 14, and
adjustments to the refundable portion of the credit are
reported on Form 943-X, line 23. Adjustments to qualified
health plan expenses allocable to qualified sick leave
wages and to qualified family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, are
reported on Form 943-X, lines 26 and 27, respectively. For
corrections to a 2020 Form 943, the credit for qualified
sick and family leave wages is only available for wages
paid with respect to leave taken after March 31, 2020, and
before January 1, 2021. If you claimed the credit for
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, on your original
Form 943, and you make any corrections on Form 943-X
to amounts used to figure this credit, you’ll need to refigure
the amount of this credit using Worksheet 1. You’ll also
use this worksheet to figure this credit if you’re claiming
the credit for the first time on Form 943-X. For more
information about the credit for qualified sick and family
leave wages, go to IRS.gov/PLC.

Instructions for Form 943-X (Rev. 2-2026)

line 7 (column 1)
- line 7 (column 2)

Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
line 7 (column 3)
x 0.062
line 7 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Caution: If you erroneously reported qualified sick leave
wages for leave taken after March 31, 2020, and before
April 1, 2021, on Form 943, line 2, instead of on line 2a,
you’ll need to make a correction on Form 943-X, lines 6
and 7, and enter the properly calculated amount in column
4 for each line.
Example—Qualified sick leave wages increased.
You paid $2,000 of qualified sick leave wages to only one
of your employees on March 25, 2022, for leave taken
after March 31, 2020, and before April 1, 2021. In March
2026, you discovered that you only reported $1,000 of
qualified sick leave wages on your 2022 Form 943. To
correct the error, figure the difference on Form 943-X as
shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 2a)
Column 3 (difference)

2,000.00
- 1,000.00
1,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)

1,000.00
x 0.062
62.00

Be sure to explain the reasons for this correction on
line 41.

11

DRAFT

DRAFT

Column 4 (tax correction)

Qualified sick leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021,
aren’t subject to the employer share of social security tax;
therefore, the tax rate on these wages is 6.2% (0.062). For
more information about qualified sick leave wages, see
Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021, later, and go to IRS.gov/PLC. If you’re correcting the
qualified sick leave wages you reported on Form 943,
line 2a, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.

TREASURY/IRS AND OMB USE ONLY DRAFT
8. Qualified Family Leave Wages (For Leave
Taken After March 31, 2020, and Before April 1,
2021)

Qualified family leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021,
aren’t subject to the employer share of social security tax;
therefore, the tax rate on these wages is 6.2% (0.062). For
more information about qualified family leave wages, see
Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021, later, and go to IRS.gov/PLC. If you’re correcting the
qualified family leave wages you reported on Form 943,
line 2b, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.

line 8 (column 3)
x 0.062
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Caution: If you erroneously reported qualified family
leave wages for leave taken after March 31, 2020, and
before April 1, 2021, on Form 943, line 2, instead of on
line 2b, you’ll need to make a correction on Form 943-X,
lines 6 and 8, and enter the properly calculated amount in
column 4 for each line.
Example—Qualified family leave wages
decreased. You paid $1,000 of qualified family leave
wages to only one of your employees on March 25, 2022,
for leave taken after March 31, 2020, and before April 1,
2021. In March 2026, you discovered that you erroneously
reported $3,000 of qualified family leave wages on your
2022 Form 943. To correct the error, figure the difference
on Form 943-X as shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 2b)

1,000.00
- 3,000.00

Column 3 (difference)

-2,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)

12

If you’re correcting the taxable Medicare wages you
reported on Form 943, line 4, enter the total corrected
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
line 9 (column 1)
- line 9 (column 2)
line 9 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

-2,000.00
x 0.062
-124.00

line 9 (column 3)
x 0.029
line 9 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

If you checked the box on Form 943-X, line 4b or
line 5c, because you’re correcting only the employer share
of tax on a decrease to Medicare wages, use 0.0145
(1.45%) when multiplying the amount in column 3. If you’re
correcting both shares of tax for some employees and
only the employer share for other employees, enter the
properly calculated amount in column 4. Be sure to
explain your calculations on line 41.
Example—Medicare wages decreased. Following
Example—Social security wages decreased in the
instructions for line 6, the wages that you counted twice
were also taxable Medicare wages. To correct the error,
figure the difference on Form 943-X as shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 4)

7,000.00
- 9,000.00

Column 3 (difference)

-2,000.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (2.9%)
Column 4 (tax correction)

-2,000.00
x 0.029
-58.00

Be sure to explain the reasons for this correction on
line 41.

10. Wages Subject to Additional Medicare Tax
Withholding

You may use Form 943-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount
reported on Form 943, line 7, isn’t the amount you actually
withheld. This type of error is an administrative error. The
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by 0.062 and enter that
result in column 4.

line 8 (column 4)

9. Wages Subject to Medicare Tax

Multiply the amount in column 3 by 0.029 (2.9% tax
rate) and enter that result in column 4.

line 8 (column 1)
- line 8 (column 2)
line 8 (column 3)

Be sure to explain the reasons for this correction on
line 41.

TREASURY/IRS AND OMB USE ONLY DRAFT
administrative error adjustment corrects the amount
reported on Form 943 to agree with the amount actually
withheld from employees.
You may also correct errors to Additional Medicare Tax
withholding for prior years if section 3509 rates apply. If
section 3509 rates apply, see the instructions for lines 16–
19, later.
If a prior-year error was a nonadministrative error, you
may correct only the wages subject to Additional
Medicare Tax withholding that were originally reported on
Form 943, line 6, or previously corrected on Form 943-X.
You can’t correct the tax reported on Form 943, line 7.
Prior-year administrative errors. If you’re correcting the
wages subject to Additional Medicare Tax withholding that
you reported on Form 943, line 6, enter the total corrected
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
line 10 (column 1)
- line 10 (column 2)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by 0.009 (0.9% tax
rate) and enter that result in column 4.
line 10 (column 3)
x 0.009
line 10 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Example—Prior-year administrative error
(incorrectly reported amount of Additional Medicare
Tax actually withheld). Nathan Black’s wages exceeded
the $200,000 withholding threshold for Additional
Medicare Tax in November 2025. The total wages paid to
Nathan for 2025 were $230,000. You withheld $270
($30,000 x 0.009) from Nathan’s wages. However, on your
2025 Form 943, you mistakenly reported $3,000 on line 6,
and Additional Medicare Tax withheld of $27 on line 7. You
discovered the error on March 11, 2026. This is an
example of an administrative error that may be corrected
in a later calendar year because the amount actually
withheld isn’t the amount reported on your 2025 Form
943. Use Form 943-X, line 10, to correct the error as
shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 6)

30,000.00
- 3,000.00

Column 3 (difference)

27,000.00

Use the difference in column 3 to determine your tax
correction.

Instructions for Form 943-X (Rev. 2-2026)

27,000.00
x 0.009

Column 4 (tax correction)

243.00

Be sure to explain the reasons for this correction on
line 41.
Prior-year nonadministrative errors. You may correct
only the taxable wages subject to Additional Medicare
Tax withholding that you reported on Form 943, line 6.
Enter the total corrected amount in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
line 10 (column 1)
- line 10 (column 2)
line 10 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Don’t multiply the amount in column 3 by 0.009 (0.9%
tax rate). Leave column 4 blank and explain the reasons
for this correction on line 41.
Example—Prior-year nonadministrative error
(failure to withhold Additional Medicare Tax when
required). Leah Green’s wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
December 2025. The total wages paid to Leah for 2025
were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t
report an amount on line 6 or line 7 of your 2025 Form
943. You discovered the error on March 11, 2026. File
Form 943-X to correct the wages subject to Additional
Medicare Tax withholding for your 2025 Form 943, but you
may not correct the Additional Medicare Tax withheld
(column 4) because the error involves a previous year and
the amount previously reported for the employee
represents the actual amount withheld from the employee
during 2025.
Combination of prior-year administrative and nonadministrative errors. If you’re reporting both
administrative errors and nonadministrative errors for the
same prior year, enter the total corrected amount in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. However, multiply
only the amount of wages reported in column 3 that are
related to administrative errors by 0.009 (0.9% tax rate).
Don’t multiply any wages reported in column 3 that are
related to nonadministrative errors by 0.009 (0.9% tax
rate). Use line 41 to explain in detail your corrections. The
explanation must include the reasons for the corrections
and a breakdown of the amount reported in column 3 into
the amounts related to administrative errors and
nonadministrative errors.
Example—Combination of prior-year
administrative and nonadministrative errors. Nathan
Black’s wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in November 2025.
13

DRAFT

DRAFT

line 10 (column 3)

Column 3 (difference)
Tax rate (0.9%)

TREASURY/IRS AND OMB USE ONLY DRAFT
The total wages paid to Nathan for 2025 were $230,000.
You withheld $270 ($30,000 x 0.009) from Nathan’s
wages. However, on your 2025 Form 943, you mistakenly
reported $3,000 on line 6, and Additional Medicare Tax
withheld of $27 on line 7. The difference in wages subject
to Additional Medicare Tax related to this administrative
error is $27,000 ($30,000 − $3,000).
Leah Green’s wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
December 2025. The total wages paid to Leah for 2025
were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t
report Leah’s $20,000 in wages subject to Additional
Medicare Tax withholding on line 6 of your 2025 Form
943.

Column 1 (corrected amount)
Column 2 (Form 943, line 6)

50,000.00
- 3,000.00

Column 3 (difference)

47,000.00

Determine the portion of wages reported in column 3
that is related to the administrative error ($47,000 −
$20,000 (nonadministrative error) = $27,000
(administrative error)). Multiply this portion of column 3 by
0.009 (0.9% tax rate) to determine your tax correction.
Difference related to administrative error
Tax rate (0.9%)
Column 4 (tax correction)

27,000.00
x 0.009
243.00

Be sure to explain the reasons for these corrections on
line 41. You must also report that $20,000 of the amount
shown in column 3 was related to the correction of a
prior-year nonadministrative error and $27,000 of the
amount shown in column 3 was related to the correction of
an administrative error.

11. Federal Income Tax Withheld

If you’re correcting the federal income tax withheld from
wages you reported on Form 943, line 8, enter the total
corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2.
line 11 (column 1)
- line 11 (column 2)
line 11 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Example—Prior-year nonadministrative error
(failure to withhold federal income tax when
required). You were required to withhold $400 of federal
income tax from an employee bonus that was paid in
December of 2025 but you withheld nothing. You
discovered the error on March 13, 2026. You can’t file
Form 943-X to correct federal income tax withheld
reported on your 2025 Form 943 because the error
involves a previous year and the amount previously
reported for the employee represents the actual amount
withheld from the employee during 2025.
Example—Prior-year administrative error
(incorrectly reported amount of federal income tax
actually withheld). You had three employees. In 2025,
you withheld $1,000 of federal income tax from Nathan
Black, $2,000 from Leah Green, and $6,000 from Becky
Lee. The total amount of federal income tax you withheld
was $9,000. You mistakenly reported $6,000 on line 8 of
your 2025 Form 943. You discovered the error on March
13, 2026. This is an example of an administrative error
that may be corrected in a later calendar year because the
amount actually withheld from employees’ wages isn’t the
amount reported on Form 943. Use Form 943-X to correct
the error. Enter $9,000 in column 1 and $6,000 in column
2. Subtract the amount in column 2 from the amount in
column 1.
Column 1 (corrected amount)
Column 2 (Form 943, line 8)
Column 3 (difference)

Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
Caution: Generally, you may only correct administrative
errors to federal income tax withholding (that is, errors in
which the amount reported on Form 943, line 8, isn’t the
14

9,000.00
- 6,000.00
3,000.00

Report the $3,000.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on
line 41.
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

You discovered both errors on March 11, 2026. Use
Form 943-X, line 10, to correct the errors as shown.

amount you actually withheld from an employee’s wages)
and errors for which section 3509 rates apply. Only
transposition or math errors involving the inaccurate
reporting of the amount withheld are “administrative
errors.” The administrative error adjustment corrects the
amount reported on Form 943 to agree with the amount
actually withheld from employees. See section 2 of Pub.
15 for more information about corrections during the
calendar year and about administrative errors. If section
3509 rates apply, see the instructions for lines 16–19,
later.
You can’t file a Form 943-X to correct federal income
tax withholding for prior years for nonadministrative errors.
In other words, you can’t correct federal income tax
actually withheld from an employee in a prior year if you
discover that you didn’t withhold the right amount. For
example, you can’t correct federal income tax withheld in
a prior year because you used the wrong income tax
withholding table or you didn’t treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income
tax in a prior year on behalf of your employee rather than
deducting it from the employee’s pay (which resulted in
additional wages subject to tax), and in a subsequent year
you determine that you incorrectly calculated the amount
of tax, you can’t correct the federal income tax
withholding.

TREASURY/IRS AND OMB USE ONLY DRAFT
Example—Nonadministrative error reporting
income tax because of repayment of wages paid in
prior year. You prepaid Jack Brown $4,000 of wages for
2 months of work in September 2025. You withheld $400
of federal income tax at the time you paid Jack. These
amounts were reported on your 2025 Form 943. Jack left
employment in October 2025 (after only 1 month of
service). In February 2026, Jack repaid $2,000 to you for
the 1 month he didn’t work. You can’t file Form 943-X to
reduce the federal income tax withheld because you
actually withheld the federal income tax from wages. You
also can’t file Form 943-X to reduce wages because the
wages were income to Jack for the prior year. These
amounts were correctly reported on Form 943.

12. Tax Adjustments

Enter in column 1 the total corrected amount for Form
943, line 10. Enter in column 2 the total originally reported
or previously corrected amount from Form 943, line 10. In
column 3, enter the difference between columns 1 and 2.
line 12 (column 1)
- line 12 (column 2)
line 12 (column 3)

Tip: You may need to report negative numbers in any
column. Make sure that the difference you enter in column
3 accurately represents the change to adjustments
originally reported or previously corrected on Form 943,
line 10.

Column 1
(corrected amount)
-9,600.00

Column 2
(Form 943, line 10)
-6,900.00

Column 3
(difference)
-2,700.00

Report “-2,700.00” as your correction in column 4.
In this example, you’re claiming a credit for $2,700 in
overreported tax for your 2025 Form 943. Always enter the
same amount in column 4 (including any minus sign) that
you enter in column 3.
Be sure to explain the reasons for this correction on
line 41.
Caution: Only use line 12 to correct adjustments for
fractions of cents, third-party sick pay, or group-term life
insurance previously reported. File a separate Form 943-X
for each year being corrected.

13. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities

Caution: The payroll tax credit election must be made on
or before the due date of the originally filed income tax
return (including extensions). Any election to take the
payroll tax credit may be revoked only with the consent of
the IRS.
If you’re correcting the qualified small business payroll
tax credit for increasing research activities that you
reported on Form 943, line 12 (line 12a for years after
2019 and before 2024), enter the total corrected amount
in column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4.

Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.

You must attach a corrected Form 8974 and explain the
reasons for this correction on line 41.

On line 41, describe what you misreported on Form
943. Tell us if your adjustment is for fractions of cents,
third-party sick pay, or group-term life insurance.

Tip: Form 943-X and these instructions use the terms
“nonrefundable” and “refundable” when discussing
credits. The term “nonrefundable” means the portion of
the credit that is limited by law to certain taxes. The term
“refundable” means the portion of the credit that is in
excess of those taxes.

Example—Third-party sick pay underreported.
You reported $6,900 (shown as “-6,900.00”) as a
third-party sick pay adjustment (reduction to tax) on your
2025 Form 943, line 10. Your third-party sick pay
adjustment should have been $9,600 (shown as
“-9,600.00”) because your third-party sick pay payer
withheld that amount of social security and Medicare
taxes from your employees. You discover the error in April
of 2026. To correct the error, figure the difference on Form
943-X as shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 10)
Column 3 (difference)

Instructions for Form 943-X (Rev. 2-2026)

-9,600.00
- (6,900.00)
-2,700.00

14. Nonrefundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021

Caution: Before completing line 14, determine if the
period of limitations for correcting the line is still open.
Generally, the period of limitations expired on April 15,
2024, for wages paid in 2020; April 15, 2025, for wages
paid in 2021; and April 15, 2026, for wages paid in 2022.
For more information about the period of limitations, see Is
There a Deadline for Filing Form 943-X, earlier.
If you’re correcting the nonrefundable portion of the
credit for qualified sick and family leave wages for leave

15

DRAFT

DRAFT

Tip: For purposes of these instructions, all references to
“sick pay” mean ordinary sick pay, not “qualified sick leave
wages.”
Don’t enter an amount on line 12 unless you need to
correct any adjustments reported on Form 943, line 10.
Amounts reported on line 12 reflect corrections of
amounts misstated on Form 943, line 10. See
Example—Third-party sick pay underreported, later.

Here is how you would enter the numbers on Form
943-X.

TREASURY/IRS AND OMB USE ONLY DRAFT
taken after March 31, 2020, and before April 1, 2021, that
you reported on Form 943, line 12b, enter the total
corrected amount from Worksheet 1, Step 2, line 2j, in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
go to IRS.gov/PLC.

For corrections to 2020 Form 943, line 12b, if the period
of limitations is still open, the credit for qualified sick and
family leave wages is only available for wages paid with
respect to leave taken after March 31, 2020, and before
January 1, 2021. For corrections to 2021, 2022, or 2023
Form 943, line 12b, the credit for qualified sick and family
leave wages is only available for wages paid in 2021,
2022, or 2023 with respect to any leave taken after March
31, 2020, and before April 1, 2021. If you’re correcting a
year before 2020 because the period of limitations is still
open, don’t enter any amount on line 14.
Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021. For purposes of the credit for qualified sick and
family leave wages, qualified sick and family leave wages
are wages for social security and Medicare tax purposes,
determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22),
that an employer pays that otherwise meet the
requirements of the Emergency Paid Sick Leave Act
(EPSLA) or the Emergency Family and Medical Leave
Expansion Act (Expanded FMLA), as enacted under the
FFCRA and amended by the COVID-related Tax Relief Act
of 2020. However, don’t include any wages otherwise
excluded under sections 3121(b)(1)–(22) when reporting
qualified sick and family leave wages on your employment
tax return and when figuring the credit on Worksheet 1,
Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
2e(i). Instead, include qualified sick leave wages and
qualified family leave wages excluded from the definition
of employment under sections 3121(b)(1)–(22) separately
in Step 2, line 2a(iii) and/or line 2e(iii), respectively, before
you figure your total credit in Step 2, line 2d (credit for
qualified sick leave wages), or Step 2, line 2h (credit for
qualified family leave wages).
The 2020 Instructions for Form 943 were released
before the COVID-related Tax Relief Act of 2020 was
enacted on December 27, 2020; therefore, Worksheet 1 in
the 2020 Instructions for Form 943 didn’t include lines to
add the wages that meet an exclusion under sections
3121(b)(1)–(22) when figuring the credit for qualified sick
and family leave wages. If your Form 943 for 2020 didn’t
claim the correct amount of the credit for qualified sick and
family leave wages because you paid qualified sick leave
wages and/or qualified family leave wages that meet an
exclusion under sections 3121(b)(1)–(22), and the period
of limitations is still open, you may file Form 943-X and
complete Worksheet 1 to claim the correct amount of the
credit. You’ll also include on Form 943-X, lines 26 and 27,
16

Example—Nonrefundable portion of credit for
qualified sick and family leave wages increased. You
originally reported a $1,000 nonrefundable portion of the
credit for qualified sick and family leave wages on Form
943, line 12b, for 2022, for leave taken after March 31,
2020, and before April 1, 2021. In March 2026, you
discovered that you made an error when figuring the
credit. You use Worksheet 1 to refigure the nonrefundable
portion of the credit for qualified sick and family leave
wages and you determine that the credit is $2,000. To
correct the error, figure the difference on Form 943-X as
shown.
Column 1 (corrected amount)
Column 2 (Form 943, line 12b)

2,000.00
- 1,000.00

Column 3 (difference)

1,000.00

To properly show the credit increase as a reduction to
your tax balance, enter the positive number in column 3 as
a negative number in column 4. Here is how you would
enter the numbers on Form 943-X, line 14.
Column 1
(corrected
amount)
2,000.00

Column 2
(Form 943,
line 12b)
1,000.00

Column 3
(difference)

Column 4
(tax correction)

1,000.00

-1,000.00

Be sure to explain the reasons for this correction on
line 41.

15b. Nonrefundable Portion of Credit for
Qualified Sick and Family Leave Wages for
Leave Taken After March 31, 2021, and Before
October 1, 2021

Caution: Before completing line 15b, determine if the
period of limitations for correcting the line is still open.
Generally, the period of limitations expired on April 15,
2025, for wages paid in 2021; and April 15, 2026, for
wages paid in 2022. For more information about the
period of limitations, see Is There a Deadline for Filing
Form 943-X, earlier.
If you’re correcting the nonrefundable portion of the
credit for qualified sick and family leave wages for leave
taken after March 31, 2021, and before October 1, 2021,
that you reported on Form 943, line 12d, enter the total
corrected amount from Worksheet 2, Step 2, line 2r, in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
go to IRS.gov/PLC.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4.

and on Worksheet 1 any qualified health plan expenses
allocable to those wages. The appropriate lines related to
the exclusions under sections 3121(b)(1)–(22) were
added to Worksheet 1 in the 2021 Instructions for Form
943.

TREASURY/IRS AND OMB USE ONLY DRAFT
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
credit, see the instructions for line 14, earlier.

Definition of qualified sick and family leave wages for
leave taken after March 31, 2021, and before October
1, 2021. For purposes of this credit, qualified sick leave
wages and qualified family leave wages are wages for
social security and Medicare tax purposes, determined
without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
employer pays that otherwise meet the requirements of
the EPSLA or Expanded FMLA, as enacted under the
FFCRA and amended for purposes of the ARP. Taxable
qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, were included on Form 943, line 2, and
can be adjusted only on Form 943-X, line 6. Total qualified
sick and family leave wages for leave taken after March
31, 2021, and before October 1, 2021, including any
qualified leave wages that were above the social security
wage base limit and any qualified leave wages excluded
from the definition of employment under sections 3121(b)
(1)–(22), were included on Form 943, lines 22 and 25,
respectively, and can be adjusted only on Form 943-X,
lines 31 and 34, respectively. Use Worksheet 2 to figure
your credit.
Be sure to explain the reasons for this correction on
line 41.

15c. Nonrefundable Portion of COBRA Premium
Assistance Credit
COBRA premium assistance is available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. For more information, see Credit for COBRA
premium assistance payments is limited to periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021, under Reminders, earlier.

Tip: Premium payees that receive an election from an
assistance eligible individual are entitled to the COBRA
premium assistance credit for premiums not paid during
the quarter in which the election is received. See Notice
2021-31 for more information.
If you’re correcting the nonrefundable portion of the
COBRA premium assistance credit that you reported on
Form 943, line 12e, enter the total corrected amount from
Worksheet 3, Step 2, line 2g, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
Instructions for Form 943-X (Rev. 2-2026)

Be sure to explain the reasons for this correction on
line 41.

15d. Number of Individuals Provided COBRA
Premium Assistance

If you’re correcting the number of individuals provided
COBRA premium assistance that you reported on Form
943, line 12f, enter the total corrected amount in column 1.
In column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2.

Be sure to explain the reasons for this correction on
line 41.

16–19. Special Additions to Wages for Federal
Income Tax, Social Security Taxes, Medicare
Taxes, and Additional Medicare Tax

Section 3509 provides special rates for the employee
share of social security tax, Medicare tax, Additional
Medicare Tax, and federal income tax withholding when
workers are reclassified as employees in certain
circumstances. The applicable rate depends on whether
you filed required information returns. An employer can’t
recover any tax paid under this provision from the
employees. The full employer share of social security and
Medicare taxes is due for all reclassifications.

Caution: Section 3509 rates aren’t available if you
intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income
tax but didn’t withhold social security and Medicare taxes.
Section 3509 rates are also not available for certain
statutory employees.
On lines 16–19, enter only corrections to wages
resulting from reclassifying certain workers as employees
when section 3509 rates are used to calculate the taxes.
If the employer issued the required information returns,
use the section 3509 rates as follows.
• For social security tax, use the employer rate of 6.2%
plus 20% of the employee rate of 6.2%, for a total rate of
7.44% of wages.
• For Medicare tax, use the employer rate of 1.45% plus
20% of the employee rate of 1.45%, for a total rate of
1.74% of wages.
• For Additional Medicare Tax, 0.18% (20% of the
employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
• For federal income tax withholding, the rate is 1.5% of
wages.
If the employer didn’t issue the required information
returns, use the section 3509 rates as follows.
• For social security tax, use the employer rate of 6.2%
plus 40% of the employee rate of 6.2%, for a total rate of
8.68% of wages.
• For Medicare tax, use the employer rate of 1.45% plus
40% of the employee rate of 1.45%, for a total rate of
2.03% of wages.
17

DRAFT

DRAFT

For corrections to 2021, 2022, or 2023 Form 943,
line 12d, the credit for qualified sick and family leave
wages is only available for wages paid in 2021, 2022, or
2023 with respect to any leave taken after March 31,
2021, and before October 1, 2021. If you’re correcting a
year before 2021 because the period of limitations is still
open, don’t enter any amount on line 15b.

in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
credit, see the instructions for line 14, earlier.

TREASURY/IRS AND OMB USE ONLY DRAFT

• For Additional Medicare Tax, 0.36% (40% of the
employee rate of 0.9%) of wages subject to Additional
Medicare Tax.
• For federal income tax withholding, the rate is 3.0% of
wages.

Unlike some other lines on Form 943-X, enter in column
1 only the corrected wages for workers being reclassified,
not the amount paid to all employees. Enter in column 2
previously reported wages (if any) to reclassified
employees. To get the amount for column 4, use the
applicable section 3509 rates. If you filed the required
information returns for some employees but didn’t file
them for other employees, be sure to use the applicable
rates for each employee when calculating the amounts in
column 4 and show your calculations on line 41. The tax
correction in column 4 will be a positive number if you
increased the amount of wages you previously reported.
See the instructions for line 40, later, for more information.

20. Subtotal

Example. You entered “1,400.00” in column 4 of line 6,
“-500.00” in column 4 of line 9, and “-100.00” in column 4
of line 11. Combine these amounts and enter “800.00” in
column 4 of line 20.
Line 6 (column 4)
Line 9 (column 4)
Line 11 (column 4)

1,400.00
(500.00)
+ (100.00)

Line 20 (column 4)

800.00

23. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021

Caution: Before completing line 23, determine if the
period of limitations for correcting the line is still open.
Generally, the period of limitations expired on April 15,
2024, for wages paid in 2020; April 15, 2025, for wages
paid in 2021; and April 15, 2026, for wages paid in 2022.
For more information about the period of limitations, see Is
There a Deadline for Filing Form 943-X, earlier.
If you’re correcting the refundable portion of the credit
for qualified sick and family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 14d, enter the total corrected
amount from Worksheet 1, Step 2, line 2k, in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. For more information about the
credit for qualified sick and family leave wages, go to
IRS.gov/PLC.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
credit, see the instructions for line 14, earlier.

18

Be sure to explain the reasons for this correction on
line 41.

24b. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021

Caution: Before completing line 24b, determine if the
period of limitations for correcting the line is still open.
Generally, the period of limitations expired on April 15,
2025, for wages paid in 2021; and April 15, 2026, for
wages paid in 2022. For more information about the
period of limitations, see Is There a Deadline for Filing
Form 943-X, earlier.
If you’re correcting the refundable portion of the credit
for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021, that
you reported on Form 943, line 14f, enter the total
corrected amount from Worksheet 2, Step 2, line 2s, in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
go to IRS.gov/PLC.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
credit, see the instructions for line 14, earlier.
For corrections to 2021, 2022, or 2023 Form 943,
line 14f, the credit for qualified sick and family leave wages
is only available for wages paid in 2021, 2022, or 2023
with respect to any leave taken after March 31, 2021, and
before October 1, 2021. If you’re correcting a year before
2021 because the period of limitations is still open, don’t
enter any amount on line 24b.
Be sure to explain the reasons for this correction on
line 41.

24c. Refundable Portion of COBRA Premium
Assistance Credit

COBRA premium assistance is available for periods of
coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
30, 2021. For more information, see Credit for COBRA
premium assistance payments is limited to periods of
coverage beginning on or after April 1, 2021, through
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

Combine the amounts on lines 6–19 of column 4 and
enter the total on line 20.

For corrections to 2020 Form 943, line 14d, if the period
of limitations is still open, the credit for qualified sick and
family leave wages is only available for wages paid with
respect to leave taken after March 31, 2020, and before
January 1, 2021. For corrections to 2021, 2022, or 2023
Form 943, line 14d, if the period of limitations is still open,
the credit for qualified sick and family leave wages is only
available for wages paid in 2021, 2022, or 2023 with
respect to any leave taken after March 31, 2020, and
before April 1, 2021. If you’re correcting a year before
2020 because the period of limitations is still open, don’t
enter any amount on line 23.

TREASURY/IRS AND OMB USE ONLY DRAFT
periods of coverage beginning on or before September
30, 2021, under Reminders, earlier.
If you’re correcting the refundable portion of the
COBRA premium assistance credit that you reported on
Form 943, line 14g, enter the total corrected amount from
Worksheet 3, Step 2, line 2h, in column 1. In column 2,
enter the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number
in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
credit, see the instructions for line 14, earlier.
Be sure to explain the reasons for this correction on
line 41.

25. Total

Your credit. If the amount entered on line 25 is less than
zero, for example, “-115.00,” you have a credit because
you overreported your federal employment taxes.
• If you checked the box on line 1, include this amount on
the “Total deposits” line of Form 943 for the year during
which you filed Form 943-X. Don’t make any changes to
your record of federal tax liability reported on Form 943,
line 17, or Form 943-A, unless you were assessed an FTD
penalty. For more information, see the Form 943-A
instructions.
• If you checked the box on line 2, you’re filing a claim for
refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or
apply it to your next return only if you ask us in writing to
do so.
Amount you owe. If the amount on line 25 is a positive
number, you must pay the amount you owe by the time
you file Form 943-X. You may not use any credit that you
show on another Form 943-X to pay the amount you owe,
even if you filed for the amount you owe and the credit at
the same time.
If you owe tax and are filing a timely Form 943-X, don’t
file an amended Form 943-A unless you were assessed
an FTD penalty caused by an incorrect, incomplete, or
missing Form 943-A. Don’t include the tax increase
reported on Form 943-X on any amended Form 943-A you
file.
If you owe tax and are filing a late Form 943-X, that is,
after the due date of Form 943 for the year in which you
discovered the error, you must file an amended Form
943-A with the Form 943-X. Otherwise, the IRS may
assess an “averaged” FTD penalty. The total tax reported
on Form 943-A, line M, must match the corrected tax
(Form 943, line 13, combined with any correction reported
on Form 943-X, line 20) for the year, less any previous
abatements and interest-free tax assessments.
Payment methods. You’re encouraged to pay the
amount you owe on line 25 electronically by electronic
Instructions for Form 943-X (Rev. 2-2026)

Lines 26, 27, and 31–36

For lines 26, 27, and 31–36, you’ll only enter amounts in
columns 1, 2, and 3. These lines don’t have an entry
space for column 4 because these adjustments don’t
directly result in an increase or decrease to your tax. The
amounts entered on lines 26, 27, and 31–36 are amounts
that you use on Worksheets 1–3, as applicable, to figure
your credits. If you reported an incorrect amount on lines
18, 19, and 22–27 on your original Form 943, then you’ll
use lines 26, 27, and 31–36, respectively, of Form 943-X
to report the corrections. Use Worksheets 1–3, as
applicable, to refigure your credits based on the corrected
amounts reported in column 1. Be sure to explain the
reasons for your corrections on line 41.
Caution: Before completing line(s) 26, 27, or 31–36,
determine if the period of limitations for correcting the line
is still open. Generally, the period of limitations expired on
April 15, 2024, for wages paid in 2020; April 15, 2025, for
wages paid in 2021; and April 15, 2026, for wages paid in
2022. For more information about the period of limitations,
see Is There a Deadline for Filing Form 943-X, earlier.

26. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021

If you’re correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after
March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 18, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
1 on Worksheet 1, Step 2, line 2b.

19

DRAFT

DRAFT

Combine the amounts from column 4 on lines 20–24c and
enter the result on line 25.

funds transfer (EFT), or by credit or debit card. An EFT
can be made using the Electronic Federal Tax Payment
System (EFTPS), or your IRS business tax account. If you
can’t pay electronically, pay by check or money order.
• For more information about EFTPS, go to EFTPS.gov or
call EFTPS Customer Service at 800-555-4477
(800-244-4829 (Spanish) or 303-967-5916 if you’re
outside the United States (toll call)). To contact EFTPS
using Telecommunications Relay Services (TRS) for
people who are deaf, hard of hearing, or have a speech
disability, dial 711 and then provide the TRS assistant the
800-555-4477 number above or 800-733-4829. Additional
information about EFTPS is also available in Pub. 966.
• For more information about making payments through
your IRS business tax account, go to IRS.gov/
BusinessAccount.
• To pay by credit or debit card, go to IRS.gov/
PayByCard. Your payment will be processed by a payment
processor who will charge a processing fee.
• If you pay by check or money order, make it payable to
“United States Treasury.” On your check or money order,
be sure to write your EIN, “Form 943-X,” and the year
corrected.
You don’t have to pay if the amount you owe is less than
$1.

TREASURY/IRS AND OMB USE ONLY DRAFT
Be sure to explain the reasons for this correction on
line 41.

Be sure to explain the reasons for this correction on
line 41.

27. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021

34. Qualified Family Leave Wages for Leave
Taken After March 31, 2021, and Before October
1, 2021

If you’re correcting the qualified health plan expenses
allocable to qualified family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, that you
reported on Form 943, line 19, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
1 on Worksheet 1, Step 2, line 2f.
Be sure to explain the reasons for this correction on
line 41.

If you’re correcting the qualified sick leave wages for leave
taken after March 31, 2021, and before October 1, 2021,
that you reported on Form 943, line 22, enter the total
corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
Worksheet 2, Step 2, line 2a.
Be sure to explain the reasons for this correction on
line 41.

32. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021

If you’re correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after
March 31, 2021, and before October 1, 2021, that you
reported on Form 943, line 23, enter the total corrected
amount for all employees in column 1. In column 2, enter
the amount you originally reported or as previously
corrected. In column 3, enter the difference between
columns 1 and 2. Enter the corrected amount from column
1 on Worksheet 2, Step 2, line 2b.
Be sure to explain the reasons for this correction on
line 41.

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

If you’re correcting the amounts under certain collectively
bargained agreements allocable to qualified sick leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, that you reported on Form 943, line 24,
enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
amount from column 1 on Worksheet 2, Step 2, line 2c.

20

Be sure to explain the reasons for this correction on
line 41.

35. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021

If you’re correcting the qualified health plan expenses
allocable to qualified family leave wages for leave taken
after March 31, 2021, and before October 1, 2021, that
you reported on Form 943, line 26, enter the total
corrected amount for all employees in column 1. In column
2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference
between columns 1 and 2. Enter the corrected amount
from column 1 on Worksheet 2, Step 2, line 2h.
Be sure to explain the reasons for this correction on
line 41.

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

If you’re correcting the amounts under certain collectively
bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, that you reported on Form 943, line 27,
enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected
amount from column 1 on Worksheet 2, Step 2, line 2i.
Be sure to explain the reasons for this correction on
line 41.

Part 4: Explain Your Corrections for
the Calendar Year You’re Correcting
39. Corrections of Both Underreported and
Overreported Amounts

Check the box on line 39 if any corrections you entered on
line(s) 6–14,15b–19, 23, 24b, 24c, 26, 27, or 31–36
column 3, reflect both underreported and overreported
amounts.
Example. If you had an increase to social security
wages of $15,000 for Nathan Black and a decrease to
Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

31. Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021

If you’re correcting the qualified family leave wages for
leave taken after March 31, 2021, and before October 1,
2021, that you reported on Form 943, line 25, enter the
total corrected amount in column 1. In column 2, enter the
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
Worksheet 2, Step 2, line 2g.

TREASURY/IRS AND OMB USE ONLY DRAFT
social security wages of $5,000 for Leah Green, you would
enter $10,000 on line 6, column 3. That $10,000
represents the net change from offsetting corrections.
On line 41, you must explain the reasons for both the
$15,000 increase and the $5,000 decrease.

40. Did You Reclassify Any Workers?

Return not filed because you didn’t treat any workers
as employees. If you didn’t previously file Form 943
because you mistakenly treated workers as independent
contractors or nonemployees, file a Form 943 for each
delinquent year.
On each Form 943 for which you’re entitled to use
section 3509 rates, complete the following steps.
• Write “Misclassified Employees” in bold letters
across the top margin of page 1.
• Enter a zero on line 13.
• Complete the signature area.
• Attach a completed Form 943-X (see instructions next).
On each attached Form 943-X, complete the following
steps.
• Complete the top of Form 943-X, including the date you
discovered the error.
• Enter the wage amounts on lines 16–19, column 1.
• Enter zeros on lines 16–19, column 2.
• Complete columns 3 and 4 as instructed in Part 3.
• Provide a detailed statement on line 41.
• Complete the signature area.
Caution: If you can’t use section 3509 rates (for example,
because the workers you treated as nonemployees were
certain statutory employees), file a Form 943 for each
delinquent year. Write “Misclassified Employees” in
bold letters across the top margin of page 1 of each Form
943. Complete Form 943 using the Instructions for Form
943. Attach a Form 943-X to each Form 943. Complete
the top of Form 943-X, including the date you discovered
the error, and provide a detailed explanation on line 41.

41. Explain Your Corrections

Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction.
On line 41, describe in detail each correction you entered
in column 4 on lines 6–14, 15b–19, 23, 24b, and 24c. Also,
use line 41 to describe in detail corrections made on lines
26, 27, and 31–36. If you need more space, attach
additional sheets, but be sure to write your name, EIN,
“Form 943-X,” and the calendar year you’re correcting on
the top of each sheet.
You must describe the events that caused the
underreported or overreported amounts. Explanations
such as “social security and Medicare wages were
overstated,” “administrative/payroll errors were

Instructions for Form 943-X (Rev. 2-2026)

Provide the following information in your explanation for
each correction.
• Form 943-X line number(s) affected.
• Date you discovered the error.
• Amount of the error.
• Cause of the error.
You may report the information in paragraph form. The
following paragraph is an example.
“The $1,000 difference shown in column 3 of lines 6
and 9 was discovered on May 15, 2025, during an internal
payroll audit. We discovered that we included $1,000 of
wages for one of the employees twice. This correction
removes the reported wages that were never paid.”
For corrections shown on lines 16–19, explain why the
correction was necessary and attach any notice you
received from the IRS.

Part 5: Sign Here
You must complete all five pages of Form 943-X and sign
it on page 5. If you don’t sign, processing of Form 943-X
will be delayed.
Who must sign Form 943-X? The following persons are
authorized to sign the return for each type of business
entity.
• Sole proprietorship—The individual who owns the
business.
• Corporation (including a limited liability company
(LLC) treated as a corporation)—The president, the
vice president, or other principal officer duly authorized to
sign.
• Partnership (including an LLC treated as a
partnership) or unincorporated organization—A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
• Single-member LLC treated as a disregarded entity
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.
• Trust or estate—The fiduciary.
Form 943-X may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 943-X by rubber
stamp, mechanical device, or computer software program.
For details and required documentation, see Rev. Proc.
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
2005-28_IRB#RP-2005-39.

Paid Preparer Use Only

A paid preparer must sign Form 943-X and provide the
information in the Paid Preparer Use Only section of Part 5
if the preparer was paid to prepare Form 943-X and isn’t
an employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
21

DRAFT

DRAFT

Check the box on line 40 if you reclassified any workers to
be independent contractors or nonemployees. Also, check
this box if the IRS or you determined that workers you
treated as independent contractors or nonemployees
should be classified as employees. On line 41, give us a
detailed reason why any worker was reclassified and, if
you used section 3509 rates on lines 16–19 for any worker
reclassified as an employee, explain why section 3509
rates apply and what rates you used.

discovered,” or “taxes were not withheld” are insufficient
and may delay processing your Form 943-X because the
IRS may need to ask for a more complete explanation.

TREASURY/IRS AND OMB USE ONLY DRAFT
Generally, you’re not required to complete this section if
you’re filing the return as a reporting agent and have a
valid Form 8655 on file with the IRS. However, a reporting
agent must complete this section if the reporting agent
offered legal advice, for example, advising the client on
determining whether its workers are employees or
independent contractors for federal tax purposes.

DRAFT

DRAFT

If you’re a paid preparer, enter your preparer tax
identification number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm’s name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12. For more
information about applying for a PTIN online, go to
IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
of the tax preparation firm.

22

Instructions for Form 943-X (Rev. 2-2026)

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2020, and Before April 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and
before April 1, 2021, on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave
wages for leave taken after March 31, 2020, and before April 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it
for the first time on Form 943-X.
Step 1.
1a
1b
1c

1d
1e
1f

1h
1i
1j
Step 2.

Figure the sick and family leave credit
Qualified sick leave wages reported on Form 943, line 2a, or, if corrected, the
amount from Form 943-X, line 7, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(i) Qualified sick leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2a,
or Form 943-X, line 7, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . .
2a(iii) Qualified sick leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified health plan expenses allocable to qualified sick leave wages (Form 943,
2b
line 18, or, if corrected, Form 943-X, line 26, column 1) . . . . . . . . . . . . . . . . . . . . . .
2c
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . .
Qualified family leave wages reported on Form 943, line 2b, or, if corrected, the
2e
amount from Form 943-X, line 8, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e(i) Qualified family leave wages included on Form 943, line 4, or, if corrected, the
amount from Form 943-X, line 9, column 1, but not included on Form 943, line 2b,
or Form 943-X, line 8, column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . .
2e(iii) Qualified family leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f
Qualified health plan expenses allocable to qualified family leave wages (Form
943, line 19, or, if corrected, Form 943-X, line 27, column 1) . . . . . . . . . . . . . . . . . .
2g
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2i
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . .
2j
Nonrefundable portion of credit for qualified sick and family leave wages
for leave taken after March 31, 2020, and before April 1, 2021. Enter the
smaller of line 1j or line 2i. Enter this amount on Form 943-X, line 14,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2k
Refundable portion of credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j
from line 2i and enter this amount on Form 943-X, line 23, column 1 . . . . . . . . . . . .
2a

Instructions for Form 943-X (Rev. 2-2026)

DRAFT

DRAFT

1g

Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
Enter the amount of social security wages from Form 943, line 2, or, if corrected,
the amount from Form 943-X, line 6, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
Multiply line 1a by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming
credits for amounts paid to your employees, enter the employer share of social
security tax included on Form 943, line 10, or, if corrected, the amount of the
employer share of social security tax on sick pay that you included on Form 943-X,
line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
Employer share of social security tax included on Form 943-X, line 17,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
Employer share of social security tax. Combine lines 1b, 1c, and 1d . . . . . . . . .
1e
Enter the amount from Form 8974, line 12 (including any amended Form 8974
attached to Form 943-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount
was also included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . . 1h
Total nonrefundable credits already used against the employer share of
social security tax. Add lines 1f, 1g, and 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
Employer share of social security tax remaining. Subtract line 1i
from line 1e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j

2a

2a(i)
2a(ii)
2a(iii)
2b
2c

2d

2e

2e(i)
2e(ii)
2e(iii)
2f
2g
2h
2i

2j
2k

23

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet 2. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2021, and Before October 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
on your original Form 943 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,
and before October 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it for the first time on Form 943-X.
Step 1.

1a
1b
1c

1d
1e
1f
1g
Step 2.

2a
2a(i)

DRAFT

2a(iv)
2b
2c
2d
2e
2f
2g
2g(i)

2g(ii)
2g(iii)

2g(iv)
2h
2i
2j
2k
2l
2m
2n
2o
2p
2q
2r
2s

24

Figure the sick and family leave credit
Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 22, or, if corrected, the amount from Form 943-X, line 31,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, lines 2 and 4,
or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the qualified sick
leave wages were excluded from the definition of employment under sections 3121(b)(1)–
(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified sick leave wages included on Form 943, line 22, or, if corrected, the amount from Form
943-X, line 31, column 1, that were not included as wages reported on Form 943, line 2, or, if
corrected, the amount from Form 943-X, line 6, column 1, because the qualified sick leave wages
were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March
31, 2021, and before October 1, 2021, reported on Form 943, line 23, or, if corrected, the amount
from Form 943-X, line 32, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amounts under certain collectively bargained agreements allocable to qualified sick leave wages
for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943, line 24,
or, if corrected, the amount from Form 943-X, line 33, column 1 . . . . . . . . . . . . . . . . . . . . . . .
Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . . . . . .
Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 943, line 25, or, if corrected, the amount from Form 943-X, line 34,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, lines 2
and 4, or, if corrected, the amount from Form 943-X, lines 6 and 9, column 1, because the
qualified family leave wages were excluded from the definition of employment under sections
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified family leave wages included on Form 943, line 25, or, if corrected, the amount from
Form 943-X, line 34, column 1, that were not included as wages reported on Form 943, line 2, or,
if corrected, the amount from Form 943-X, line 6, column 1, because the qualified family leave
wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualified health plan expenses allocable to qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, reported on Form 943, line 26, or, if corrected, the
amount from Form 943-X, line 35, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amounts under certain collectively bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 943,
line 27, or, if corrected, the amount from Form 943-X, line 36, column 1 . . . . . . . . . . . . . . . . .
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . . . . .
Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . . .
Reserved for future use
Enter any credit claimed under section 41 for increasing research activities with respect to any
wages taken into account for the credit for qualified sick and family leave wages . . . . . . . . . . .
Reserved for future use
Credit for qualified sick and family leave wages after adjusting for other credits. Subtract
line 2o from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nonrefundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q.
Enter this amount on Form 943-X, line 15b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this
amount on Form 943-X, line 24b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a
1b

1c
1d
1f

1e
1g

2a

2a(i)
2a(ii)

DRAFT

2a(ii)
2a(iii)

Determine the corrected employer share of Medicare tax
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming credits for amounts
paid to your employees, enter the employer share of Medicare tax included on Form 943, line 10,
or, if corrected, the amount of the employer share of Medicare tax on sick pay that you included
on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . .
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . . .
Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .
For corrections to tax years beginning after December 31, 2022, only, enter the amount from
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . . .
Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .

2a(iii)
2a(iv)
2b
2c
2d
2e
2f
2g

2g(i)
2g(ii)

2g(iii)
2g(iv)
2h
2i
2j
2k
2l
2m
2o
2q
2r
2s

Instructions for Form 943-X (Rev. 2-2026)

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet 3. Adjusted COBRA Premium Assistance Credit
Keep for Your Records
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 943 and you correct any amounts used to figure the
COBRA premium assistance credit. You’ll also use this worksheet to figure this credit if you’re claiming it for the first time on Form 943-X.
Step 1.

1a
1b
1c
1d

1e
1f
1g
1h
Step 2.

2a
2b

2d
2e
2f
2g
2h

Figure the COBRA premium assistance credit
Enter the COBRA premium assistance that you provided for periods of coverage beginning on
or after April 1, 2021, through periods of coverage beginning on or before September 30,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may
come from Worksheet 2, Step 2, line 2r, in these instructions if you’re correcting that credit or
you may need to enter the credit claimed on your original Form 943) . . . . . . . . . . . . . . . . . .
Reserved for future use
Reserved for future use
Subtract line 2c from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of
line 2a or line 2f. Enter this amount on Form 943-X, line 15c, column 1 . . . . . . . . . . . . . . . .
Refundable portion of the COBRA premium assistance credit. Subtract line 2g from
line 2a and enter this amount on Form 943-X, line 24c, column 1 . . . . . . . . . . . . . . . . . . . .

How Can You Get Forms, Instructions,
and Publications From the IRS?
You can view, download, or print most of the forms,
instructions, and publications you may need at IRS.gov/
Forms. Otherwise, you can go to IRS.gov/OrderForms to
place an order and have them mailed to you. The IRS will
process your order for forms and publications as soon as
possible. Don’t resubmit requests you’ve already sent us.
You can get forms and publications faster online.
Paperwork Reduction Act Notice. We ask for the
information on Form 943-X to carry out the Internal
Revenue laws of the United States. You’re required to give
us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and
collect the right amount of tax.

Instructions for Form 943-X (Rev. 2-2026)

1a
1b
1c

1d
1e
1g

1f
1h

2a
2b

2c

DRAFT

DRAFT

2c

Determine the corrected employer share of Medicare tax
If you completed Worksheet 2 and you’re also claiming the COBRA premium assistance credit,
enter the amount listed on Worksheet 2, line 1g. Otherwise, complete lines 1b–1h below and
then go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of Medicare wages from Form 943, line 4, or, if corrected, the amount from
Form 943-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you’re a third-party payer of sick pay that isn’t an agent and you’re claiming credits for
amounts paid to your employees, enter the employer share of Medicare tax included on Form
943, line 10, or, if corrected, the amount of the employer share of Medicare tax on sick pay that
you included on Form 943-X, line 12, column 1 (enter as a negative number) . . . . . . . . . . .
Employer share of Medicare tax included on Form 943-X, line 18, column 4 . . . . . . . . . . . . .
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .
For corrections to tax years beginning after December 31, 2022, only, enter the amount from
Form 8974, line 16 (including any amended Form 8974 attached to Form 943-X) . . . . . . . . .
Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . .

2f
2g
2h

You’re not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must
be retained as long as their contents may become
material in the administration of any Internal Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103.
The time needed to complete and file Form 943-X will
vary depending on individual circumstances. The
estimated burden for employers filing Form 943-X is
approved under OMB control number 1545-0029 and is
included in the estimates shown in the Instructions for
Form 943.

25