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    Adjusted Employer's Annual Federal Tax Return For Agricultural Employees or Claim For Refund

    Uploaded by

    Francis Wolfgang Urban
    This document is an instruction form for the Form 943-X, which is used to correct errors on an employer's annual federal tax return for agricultural employees. The form has two processes to correct overreported amounts: the adjustment process to apply credits, and the claim process to request refunds. It must be filed within 3 years of the original due date of the return. The process used depends on whether it is filed more or less than 90 days before the refund limitations period expires. The form has sections to select the correction process, certify filings, explain errors, and sign. The employer must correct all underreported amounts using the adjustment process and may use both processes to correct overreported amounts if filing

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    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd

    Adjusted Employer's Annual Federal Tax Return For Agricultural Employees or Claim For Refund

    Uploaded by

    Francis Wolfgang Urban
    23 views4 pages
    This document is an instruction form for the Form 943-X, which is used to correct errors on an employer's annual federal tax return for agricultural employees. The form has two processes to correct overreported amounts: the adjustment process to apply credits, and the claim process to request refunds. It must be filed within 3 years of the original due date of the return. The process used depends on whether it is filed more or less than 90 days before the refund limitations period expires. The form has sections to select the correction process, certify filings, explain errors, and sign. The employer must correct all underreported amounts using the adjustment process and may use both processes to correct overreported amounts if filing

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    IRS Publication

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    IRS Publication

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    This document is an instruction form for the Form 943-X, which is used to correct errors on an employer's annual federal tax return for agricultural employees. The form has two processes to correct overreported amounts: the adjustment process to apply credits, and the claim process to request refunds. It must be filed within 3 years of the original due date of the return. The process used depends on whether it is filed more or less than 90 days before the refund limitations period expires. The form has sections to select the correction process, certify filings, explain errors, and sign. The employer must correct all underreported amounts using the adjustment process and may use both processes to correct overreported amounts if filing

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    23 views4 pages

    Adjusted Employer's Annual Federal Tax Return For Agricultural Employees or Claim For Refund

    Uploaded by

    Francis Wolfgang Urban
    This document is an instruction form for the Form 943-X, which is used to correct errors on an employer's annual federal tax return for agricultural employees. The form has two processes to correct overreported amounts: the adjustment process to apply credits, and the claim process to request refunds. It must be filed within 3 years of the original due date of the return. The process used depends on whether it is filed more or less than 90 days before the refund limitations period expires. The form has sections to select the correction process, certify filings, explain errors, and sign. The employer must correct all underreported amounts using the adjustment process and may use both processes to correct overreported amounts if filing

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    of 4

    Form (Rev.

    March 2010)

    943-X:

    Adjusted Employers Annual Federal Tax Return for Agricultural Employees or Claim for Refund
    Department of the Treasury Internal Revenue Service OMB No. 1545-0035

    Employer identification number (EIN)

    Return You Are Correcting ...


    Enter the Calendar Year of the return you are correcting: (YYYY)

    Name (not your trade name)

    Trade Name (if any)

    Address
    Number Street Suite or room number

    Enter the date you discovered errors: /


    City State ZIP code

    (MM / DD / YYYY)

    Use this form to correct errors you made on Form 943, Employers Annual Federal Tax Return for Agricultural Employees, for one year only. Please type or print within the boxes. Do not attach this form to Form 943. You MUST complete all three pages. Read the instructions before you complete this form.

    Part 1: Select ONLY one process.


    1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and overreported amounts on this form. The amount shown on line 16, if less than 0, may only be applied as a credit to your Form 943 for the tax period in which you are filing this form. 2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 16. Do not check this box if you are correcting ANY underreported amounts on this form.

    Part 2: Complete the certifications.


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

    Note. If you are correcting underreported amounts only, go to Part 3 (skip lines 4 and 5).
    4. If you checked line 1 because you are adjusting overreported amounts, check all that apply. (Check at least one.) I certify that: a. I repaid or reimbursed each affected employee for the social security and Medicare tax overcollected in prior years. I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. b. the adjustment of social security tax and Medicare tax is for the employers share only. I could not find the affected employees or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. c. the adjustment is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages. 5. If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, check all that apply. (Check at least one.) I certify that: a. I repaid or reimbursed each affected employee for the social security and Medicare tax overcollected in prior years, I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. b. I have a written consent from each affected employee stating that I may file this refund claim for the employees share of social security and Medicare tax overcollected in prior years. I also have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. c. the claim for social security tax and Medicare tax is for the employers share only. I could not find the affected employees; or each employee did not give me a written consent to file a refund claim for the employees share of social security and Medicare tax; or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. d. the claim is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages.

    Next
    For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
    Cat. No. 20332F Form

    943-X

    (Rev. 3-2010)

    Name (not your trade name)

    Employer Identification Number (EIN)

    Calendar Year (YYYY)

    Part 3: Enter the corrections for this year. If any line does not apply, leave it blank.
    Column 1
    Total corrected amount (for ALL employees)

    Column 2
    Amount originally reported or as previously corrected (for ALL employees)

    Column 3

    Column 4

    = =

    Difference (If this amount is a negative number, use a minus sign.)

    Tax correction

    6.

    Total wages subject to social security tax (from line 2 of Form 943) Total wages subject to Medicare tax (from line 4 of Form 943) Federal income tax withheld (from line 6 of Form 943) Tax adjustments (from line 8 of Form 943) Special addition to wages for federal income tax Special addition to wages for social security taxes Special addition to wages for Medicare taxes

    .124* =

    *If you are correcting your employer share only, use .062. See instructions.

    7.

    .029* =

    *If you are correcting your employer share only, use .0145. See instructions.

    8.

    Copy Column 3 here

    9.

    See instructions

    10.

    See instructions

    11.

    See instructions

    12.

    See instructions

    13. 14.

    Subtotal: Combine the amounts in lines 612 of Column 4 Advance earned income credit (EIC) payments made to employees (from line 10 of Form 943)

    See instructions

    15a. COBRA premium assistance payments (from line 13a of Form 943) 15b. Number of individuals provided COBRA premium assistance (from line 13b of Form 943) 16.

    See instructions

    Total: Combine the amounts in lines 13, 14, and 15a of Column 4 If line 16 is less than 0: If you checked line 1, this is the amount you want applied as a credit to your Form 943 for the tax period in which you are filing this form. If you checked line 2, this is the amount you want refunded or abated.

    If line 16 is more than 0, this is the amount you owe. Pay this amount when you file this return. For information on how to pay, see Amount you owe in the instructions for line 16. Next
    Page

    Form

    943-X

    (Rev. 3-2010)

    Name (not your trade name)

    Employer Identification Number (EIN)

    Calendar Year (YYYY)

    Part 4: Explain your corrections for this year. 17. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 19. Check here if any corrections involve reclassified workers. Explain on line 19. You must give us a detailed explanation for how you determined your corrections. See the instructions.

    18. 19.

    Part 5: Sign here. You must complete all three pages of this form and sign it.
    Under penalties of perjury, I declare that I have filed an original Form 943 and that I have examined this adjusted return or claim and any schedules or statements that are attached, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

    Sign your name here

    Print your name here Print your title here / / Best daytime phone ( Check if you are self-employed Preparers SSN/PTIN Date EIN Phone State ZIP code
    Form

    Date

    Paid preparers use only


    Preparers name Preparers signature Firms name (or yours if self-employed) Address City
    Page

    943-X

    (Rev. 3-2010)

    Type of errors you are correcting

    Form 943-X: Which process should you use?


    Use the adjustment process to correct underreported amounts. Check the box on line 1. Pay the amount you owe from line 16 when you file Form 943-X. The process you use depends on when you file Form 943-X. If you are filing Form 943-X MORE THAN 90 days before the period of limitations on credit or refund for Form 943 expires . . . Choose either process to correct the overreported amounts. Choose the adjustment process if you want the amount shown on line 16 credited to your Form 943 for the period in which you file Form 943-X. Check the box on line 1. OR Choose the claim process if you want the amount shown on line 16 refunded to you or abated. Check the box on line 2. If you are filing Form 943-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 943 . . . You must use the claim process to correct the overreported amounts. Check the box on line 2.

    Underreported amounts ONLY

    Overreported amounts ONLY

    BOTH underreported and overreported amounts

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

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

    Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported amounts. Choose the adjustment process if you want to offset your underreported amounts with your overreported amounts. File one Form 943-X, and Check the box on line 1 and follow the instructions on line 16. OR Choose both the adjustment process and claim process if you want the overreported amount refunded to you. File two separate forms. 1. For the adjustment process, file one Form 943-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 16 when you file Form 943-X. 2. For the claim process, file a second Form 943-X to correct the overreported amounts. Check the box on line 2.

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

    You must use both the adjustment process and claim process. File two separate forms: 1. For the adjustment process, file one Form 943-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 16 when you file Form 943-X. 2. For the claim process, file a second Form 943-X to correct the overreported amounts. Check the box on line 2.
    Form

    943-X

    (Rev. 3-2010)

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