Rev. February 2024
The instructions explain how to correct underreported or overreported taxes declared on Form 943-X, including the process and required actions depending on the timing of submission. Two scenarios are provided: one for underreported and overreported taxes, and another for underreported taxes only. In both cases, taxpayers must complete Form 943-X and sign it under penalty of perjury.
Form 943-X, also known as the Adjusted Employer's Quarterly Federal Tax Return and Payment Voucher, is a form used by employers to report wages paid, tips received, federal income tax withheld, and both the employer's and employee's share of Social Security and Medicare taxes for a given quarter. The form is used to calculate and pay the appropriate amount of tax owed to the Internal Revenue Service (IRS).
The Form 943-X is used to correct errors on a previously filed Form 943 or Form 943-PR. It is also used to file a new Form 943 or Form 943-PR if you did not receive a Social Security number (SSN) or Employer Identification Number (EIN) at the time of filing.
Form 943-X (SP) is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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