Form 943-X - (Rev. February 2018) Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund

Sep 19, 2026

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Form 943-X (Rev. February 2018) is used to make adjustments to an employer’s prior-year reporting for agricultural employees or to request a refund or abatement for overreported amounts. The document explains when to check either the “Adjusted employment tax return” process or the “Claim” process, and provides required certifications. It covers conditions for correcting underreported versus overreported amounts, including limitations related to Additional Medicare Tax.

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Part 1: Select ONLY one process - See page 4 for additional guidance

Part 2: Complete the certifications

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 as a courtesy. Do not file draft forms. Also, do not rely on draft forms, instructions, and publications for filing. We generally do not release drafts of forms until we believe we have incorporated all changes. However, unexpected issues sometimes arise, or legislation is passed, necessitating a change to a draft form. In addition, forms generally are subject to OMB approval before they can be officially released. Drafts of instructions and publications usually have at least some changes before being officially released. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms), and may remain there even after the final release is posted at [IRS.gov/DownloadForms](IRS.gov/DownloadForms. All)[. All](IRS.gov/DownloadForms. All)[ ](IRS.gov/DownloadForms. All)information about all forms, instructions, and pubs is at [IRS.gov/Forms](IRS.gov/Forms). Almost every form and publication also has [its own page on IRS.gov. For](its own page on IRS.gov. For)[ ](its own page on IRS.gov. For)example, the Form 1040 page is at [IRS.gov/Form1040](IRS.gov/Form1040) ; the Publication 17 page is at [IRS.gov/Pub17](IRS.gov/Pub17) ; the Form W-4 page is at [IRS.gov/W4](IRS.gov/W4) ; and the Schedule A (Form 1040) page is at [IRS.gov/ScheduleA](IRS.gov/ScheduleA. If typing in a link)[. If typing in a link](IRS.gov/ScheduleA. If typing in a link)[ ](IRS.gov/ScheduleA. If typing in a link)above instead of clicking on it, be sure to type the link into the address bar of your browser, not in a Search box. Note that these are friendly shortcut links that will automatically go to the actual link for the page. If you wish, you can submit comments about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. We)[. We](IRS.gov/FormsComments. We) cannot respond to all comments due to the high volume we receive. Please note that we may not be able to consider many suggestions until the subsequent revision of the product. Form 943-X: (Rev. February 2018) Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund Department of the Treasury — Internal Revenue Service OMB No. 1545-0035 RFthineaedestdebruthraoxcltieTesosanepx RYos foaeurratluMiternUneinfS2oTsD0trrucAgcomtrocpnulelsttueObreaaloEtremhrcpeoelomyppeaegletsesinstheoanis’fstoearpttmaaOrc.UathsetheFitoshrfmoisrmTo4rm3to-tXFofocormrore9recach43Fteyeunrlroarerssthsyayn’eeLadrdseecclooanrsFresifEoctyirmiongn94Tw3yorp,kEeemorsr;ppsloyreienerttwh’seiAthninnual | Part 1: | Select ONLY one process. See page 4 for additional guidance. | | --- | --- | 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’re correcting both underreported and overreported amounts on this form. The amount shown on line 18, if less than zero, may only be applied as a credit to your Form 943 for the tax period in which you’re 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 18. Don’t check this box if you’re correcting ANY underreported amounts on this form. | Part 2: | Complete the certifications. | | --- | --- | 3. I certify that I’ve 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’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 943-X can’t be used to correct overreported amounts o

FAQs

When should an employer use the “Adjusted employment tax return” process on Form 943-X?

Check this box when correcting underreported amounts, correcting overreported amounts using the adjustment process, or when correcting both underreported and overreported amounts. The instructions explain that negative amounts on line 18 may only be used as a credit for the tax period being filed.

When should an employer use the “Claim” process to request a refund or abatement?

Check the “Claim” box if amounts were overreported only and you want to request a refund or abatement. Do not check it if you are correcting any underreported amounts on the form.

What certifications are required on Form 943-X after selecting the process?

Part 2 requires certification that Forms W-2 (or W-2c, if applicable) have been filed or will be filed as required. Additional certification boxes apply depending on whether the employer selected line 1 (adjusting overreported amounts) or line 2 (claiming a refund/abatement).

Sep 19, 2026

Upload by Gloria