2023

Instructions for Form 943

Employer's Annual Federal Tax Return for Agricultural Employees

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code 

unless otherwise noted.

Contents Page

Future Developments ........................ 1

What's New ............................... 1

Reminders ................................ 2

General Instructions ......................... 4

Purpose of Form 943 ..................... 4

Who Must File Form 943? .................. 5

When Must You File? ..................... 5

How Should You Complete Form 943? ......... 6

Where Should You File? ................... 6

Depositing Your Taxes ..................... 7

What About Penalties and Interest? ........... 7

Specific Instructions ......................... 8

Third-Party Designee ....................... 17

Who Must Sign (Approved Roles) .............. 17

Paid Preparer Use Only ...................... 17

How To Get Forms, Instructions, and Publications ... 18

Worksheet 1. Credit for Qualified Sick and Family 

Leave Wages Paid in 2023 for Leave Taken 

After March 31, 2020, and Before April 1, 

2021 ................................ 19

Worksheet 2. Credit for Qualified Sick and Family 

Leave Wages Paid in 2023 for Leave Taken 

After March 31, 2021, and Before October 1, 

2021 ................................ 20

Future Developments

For the latest information about developments related to 

Form 943 and its instructions, such as legislation enacted 

after they were published, go to IRS.gov/Form943.

What's New

Social security and Medicare tax for 2023. The rate of 

social security tax on taxable wages, including qualified 

sick leave wages and qualified family leave wages paid in 

2023 for leave taken after March 31, 2021, and before 

October 1, 2021, is 6.2% each for the employer and 

employee or 12.4% for both. Qualified sick leave wages 

and qualified family leave wages paid in 2023 for 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%. The social 

security wage base limit is $160,200.

The Medicare tax rate is 1.45% each for the employee 

and employer, unchanged from 2022. There is no wage 

base limit for Medicare tax.

Qualified small business payroll tax credit for increasing research activities. For tax years beginning 

before January 1, 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 

December 31, 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, line 44, must then be reported 

on Form 8974, Qualified Small Business Payroll Tax Credit 

for Increasing Research Activities.

Starting in the first quarter of 2023, the payroll tax credit 

is first used to reduce the employer share of social 

security tax up to $250,000 per quarter and any remaining 

credit reduces the employer share of Medicare tax for the 

quarter. Any remaining credit, after reducing the employer 

share of social security tax and the employer share of 

Medicare tax, is then carried forward to the next quarter. 

Form 8974 is used to determine the amount of the credit 

that can be used in the current quarter. The amount from 

Form 8974, line 12 or, if applicable, line 17, is reported on 

line 12a. For more information about the payroll tax credit, 

see the Instructions for Form 8974 and go to IRS.gov/

ResearchPayrollTC. Also see Adjusting tax liability for 

nonrefundable credits claimed on lines 12a, 12b, and 12d, 

later.

Credit for COBRA premium assistance payments. 

The COBRA premium assistance credit lines have been 

"Reserved for future use" on Form 943 because the first 

quarter of 2022 was the last quarter in which most 

employers may have been eligible to claim the COBRA 

premium assistance credit.

Section 9501 of the American Rescue Plan Act of 2021 

(the ARP) provided for COBRA premium assistance in the 

form of a full reduction in the premium otherwise payable 

by certain individuals and their families who elected 

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 elected coverage. Therefore, 

due to the COBRA notice and election period 

requirements (generally, employers had 60 days to 

provide notice and assistance eligible individuals had 60 

days to elect coverage), the first quarter of 2022 was the 

Oct 31, 2023 Cat. No. 25976L
last quarter in which most employers may have been 

eligible to claim the COBRA premium assistance credit.

Pub. 51 discontinued after 2023. Pub. 51, Agricultural 

Employer's Tax Guide, will no longer be available after 

2023. Instead, information specific to agricultural 

employers will be included in Pub. 15, Employer's Tax 

Guide, beginning with the Pub. 15 for use in 2024. 

Beginning in 2024, there will be a new Pub. 15 (sp) that is 

a Spanish-language version of Pub. 15. References to 

Pub. 51 were retained throughout these instructions 

because these instructions are for tax year 2023. If you 

need information specific to tax year 2024, you will use 

Pub. 15 or Pub. 15 (sp) in 2024.

Reminders

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. 

Generally, the credit for qualified sick and family leave 

wages, as enacted under the Families First Coronavirus 

Response Act (FFCRA) and amended and extended by 

the COVID-related Tax Relief Act of 2020, for leave taken 

after March 31, 2020, and before April 1, 2021, and the 

credit for qualified sick and family leave wages under 

sections 3131, 3132, and 3133 of the Internal Revenue 

Code, as enacted under the 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 2023 for leave taken after March 31, 

2020, and before October 1, 2021, are eligible to claim a 

credit on Form 943 filed for 2023. For more information, 

see the instructions for line 12b, line 12d, line 14d, and 

line 14f, later.

Use Worksheet 1 to figure the credit for leave taken 

after March 31, 2020, and before April 1, 2021. Use 

Worksheet 2 to figure the credit for leave taken after 

March 31, 2021, and before October 1, 2021. For more 

information about the credit for qualified sick and family 

leave wages, go to IRS.gov/PLC.

Advance payment of COVID-19 credits ended. 

Although you may pay qualified sick and family leave 

wages in 2023 for leave taken after March 31, 2020, and 

before October 1, 2021, you may no longer request an 

advance payment of any credit on Form 7200, Advance 

Payment of Employer Credits Due to COVID-19.

Payroll tax credit for certain tax-exempt organizations affected by qualified disasters. Section 303(d) of 

the Taxpayer Certainty and Disaster Tax Relief Act of 2020 

allows for a payroll tax credit for certain tax-exempt 

organizations affected by certain qualified disasters not 

related to COVID-19. This credit is claimed on Form 

5884-D (not on Form 943). Form 5884-D is filed after the 

Form 943 for the year for which the credit is being claimed 

has been filed. If you will claim this credit on Form 5884-D 

for 2023 and you're also claiming a credit for qualified sick 

and family leave wages for leave taken after March 31, 

2020, and before April 1, 2021, you must include any 

credit that will be claimed on Form 5884-D on Worksheet 

1. For more information about this credit, go to IRS.gov/

Form5884D.

Certification program for professional employer organizations (PEOs). The Stephen Beck Jr., 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, certified professional employer 

organizations (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.

CPEOs must generally file Form 943 and Schedule R 

(Form 943), Allocation Schedule for Aggregate Form 943 

Filers, electronically. For more information about a CPEO's 

requirement to file electronically, see Rev. Proc. 2023-18, 

2023-13 I.R.B 605, available at IRS.gov/irb/

2023-13_IRB#REV-PROC-2023-18.

Outsourcing payroll duties. You’re responsible to 

ensure that tax returns are filed and deposits and 

payments are made, even if you contract with a third party 

to perform these acts. You remain responsible if the third 

party fails to perform any required action. Before you 

choose to outsource any of your payroll and related tax 

duties (that is, withholding, reporting, and paying over 

social security, Medicare, FUTA, and income taxes) to a 

third-party payer, such as a payroll service provider or 

reporting agent, go to IRS.gov/OutsourcingPayrollDuties 

for helpful information on this topic. If a CPEO pays wages 

and other compensation to an individual performing 

services for you, and the services are covered by a CPEO 

contract, then the CPEO is generally treated for 

employment tax purposes as the employer, but only for 

wages and other compensation paid to the individual by 

the CPEO. However, with respect to certain employees 

covered by a CPEO contract, you may also be treated as 

an employer of the employees and, consequently, may 

also be liable for federal employment taxes imposed on 

wages and other compensation paid by the CPEO to such 

employees. For more information on the different types of 

third-party payer arrangements, see section 16 of Pub. 15.

COVID-19 employment tax credits when return filed 

by a third-party payer. If you're the common-law 

employer of the individuals that are paid qualified sick or 

family leave wages, you're entitled to the credit for the 

qualified sick and family leave wages, regardless of 

whether you use a third-party payer (such as a PEO, 

CPEO, or section 3504 agent) to report and pay your 

federal employment taxes. The third-party payer isn't 

entitled to the credits with respect to the wages and taxes 

it remits on your behalf (regardless of whether the third 

party is considered an "employer" for other purposes).

-2- Instructions for Form 943 (2023)
Aggregate Form 943 filers. 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 

unless you're a state or local government agency acting 

as an agent under the special procedures provided in Rev. 

Proc. 2013-39, 2013-52 I.R.B. 830, available at 

IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Forms 

943 are also filed by CPEOs approved by the IRS under 

section 7705. To become a CPEO, the organization must 

apply through the IRS Online Registration System at 

IRS.gov/CPEO. 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. CPEOs must generally 

file Form 943 and Schedule R (Form 943) electronically. 

For more information about a CPEO’s requirement to file 

electronically, see Rev. Proc. 2023-18.

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 and/or the credit for qualified 

sick and family leave wages.

If both an employer and a section 3504 authorized 

agent (or CPEO or other third-party payer) paid 

wages to an employee during the year, both the 

employer and the section 3504 authorized agent (or 

CPEO or other third-party payer, if applicable) should file 

Form 943 reporting the wages each entity paid to the 

employee during the year and issue Forms W-2 (or Form 

499R-2/W-2PR if you are an employer in Puerto Rico) 

reporting the wages each entity paid to the employee 

during the year.

If a third-party payer of sick pay is also paying qualified 

sick leave wages on behalf of an employer, the third party 

would be making the payments as an agent of the 

employer. The employer is required to do the reporting 

and payment of employment taxes with respect to the 

qualified sick leave wages and claim the credit for the 

qualified sick leave wages, unless the employer has an 

agency agreement with the third-party payer that requires 

the third-party payer to do the collecting, reporting, and/or 

paying or depositing employment taxes on the qualified 

sick leave wages. If the employer has an agency 

agreement with the third-party payer, the third-party payer 

includes the qualified sick leave wages on the third party's 

aggregate Form 943, claims the sick leave credit on behalf 

of the employer on the aggregate Form 943, and 

separately reports the credit allocable to the employers on 

Schedule R (Form 943). See section 6 of Pub. 15-A, 

Employer's Supplemental Tax Guide, for more information 

about sick pay reporting.

Work opportunity tax credit for qualified tax-exempt 

organizations hiring qualified veterans. Qualified 

tax-exempt organizations that hire eligible unemployed 

veterans may be able to claim the work opportunity tax 

credit against their payroll tax liability using Form 5884-C. 

For more information, go to IRS.gov/WOTC.

TIP

Correcting a previously filed Form 943. If you discover 

an error on a previously filed Form 943, or if you otherwise 

need to amend a previously filed Form 943, make the 

correction using Form 943-X. Form 943-X is filed 

separately from Form 943. For more information, see the 

Instructions for Form 943-X, section 9 of Pub. 51, or go to 

IRS.gov/CorrectingEmploymentTaxes.

If you change your business name, business address, or responsible party. Notify the IRS immediately 

if you change your business name, business address, or 

responsible party.

• Write to the IRS office where you file your returns (using 

the Without a payment address under Where Should You 

File, later) to notify the IRS of any business name change. 

See Pub. 1635 to see if you need to apply for a new 

employer identification number (EIN).

• Complete and mail Form 8822-B to notify the IRS of a 

business address or responsible party change. Don't mail 

Form 8822-B with your Form 943. For a definition of 

“responsible party,” see the Instructions for Form SS-4.

Federal tax deposits must be made by electronic 

funds transfer (EFT). You must use EFT to make all 

federal tax deposits. Generally, an EFT is made using the 

Electronic Federal Tax Payment System (EFTPS). If you 

don't want to use EFTPS, you can arrange for your tax 

professional, financial institution, payroll service, or other 

trusted third party to make electronic deposits on your 

behalf. Also, you may arrange for your financial institution 

to initiate a same-day wire payment on your behalf. 

EFTPS is a free service provided by the Department of the 

Treasury. Services provided by your tax professional, 

financial institution, payroll service, or other third party 

may have a fee.

For more information on making federal tax deposits, 

see section 7 of Pub. 51. To get more information about 

EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one 

of the following numbers.

• 800-555-4477

• 800-244-4829 (Spanish)

• 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, heard 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 an EFTPS deposit to be on time, you must 

submit the deposit by 8 p.m. Eastern time the day 

before the date the deposit is due.

Same-day wire payment option. If you fail to submit a 

deposit transaction on EFTPS by 8 p.m. Eastern time the 

day before the date a deposit is due, you can still make 

your deposit on time by using the Federal Tax Collection 

Service (FTCS) to make a same-day wire payment. To use 

the same-day wire payment method, you will need to 

make arrangements with your financial institution ahead of 

time. Please check with your financial institution regarding 

availability, deadlines, and costs. Your financial institution 

may charge you a fee for payments made this way. To 

learn more about the information you will need to give your 

CAUTION

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Instructions for Form 943 (2023) -3-
financial institution to make a same-day wire payment, go 

to IRS.gov/SameDayWire.

Timeliness of federal tax deposits. If a deposit is 

required to be made on a day that isn't a business day, the 

deposit is considered timely if it is made by the close of 

the next business day. A business day is any day other 

than a Saturday, Sunday, or legal holiday. The term “legal 

holiday” for deposit purposes includes only those legal 

holidays in the District of Columbia. Legal holidays in the 

District of Columbia are provided in section 7 of Pub. 51.

Electronic filing and payment. Businesses can enjoy 

the benefits of filing tax returns and paying their federal 

taxes electronically. Whether you rely on a tax 

professional or handle your own taxes, the IRS offers you 

convenient and secure programs to make filing and paying 

easier. Spend less time worrying about taxes and more 

time running your business. Use e-file and EFTPS to your 

benefit.

• For e-file, go to IRS.gov/EmploymentEfile for additional 

information. A fee may be charged to file electronically.

• For EFTPS, go to EFTPS.gov or call EFTPS at one of 

the numbers provided under Federal tax deposits must be 

made by electronic funds transfer (EFT), earlier.

• For electronic filing of Forms W-2, Wage and Tax 

Statement, go to SSA.gov/employer. You may be required 

to file Forms W-2 electronically. For details, see the 

General Instructions for Forms W-2 and W-3.

Note. Employers in Puerto Rico would have to file Form 

499R-2/W-2PR.

If you're filing your tax return or paying your federal 

taxes electronically, a valid EIN is required at the 

time the return is filed or the payment is made. If a 

valid EIN isn't provided, the return or payment won't be 

processed. This may result in penalties. See How Should 

You Complete Form 943, later, for more information about 

applying for an EIN.

Electronic funds withdrawal (EFW). If you file Form 

943 electronically, you can e-file and use EFW to pay the 

balance due in a single step using tax preparation 

software or through a tax professional. However, don't use 

EFW to make federal tax deposits. For more information 

on paying your taxes using EFW, go to IRS.gov/EFW.

Credit or debit card payments. You can pay the 

balance due shown on Form 943 by credit or debit card. 

Your payment will be processed by a payment processor 

who will charge a processing fee. Don't use a credit or 

debit card to make federal tax deposits. For more 

information on paying your taxes with a credit or debit 

card, go to IRS.gov/PayByCard.

Online payment agreement. You may be eligible to 

apply for an installment agreement online if you can't pay 

the full amount of tax you owe when you file your return. 

For more information, see What if you can't pay in full, 

later.

Paid preparers. If you use a paid preparer to complete 

Form 943, the paid preparer must complete and sign the 

paid preparer's section of the form.

Disregarded entities and qualified subchapter S subsidiaries (QSubs). Eligible single-owner disregarded 

CAUTION

!

entities and QSubs are treated as separate entities for 

employment tax purposes. Eligible single-member entities 

that haven't elected to be taxed as corporations must 

report and pay employment taxes on wages paid to their 

employees using the entities' own names and EINs. See 

Regulations sections 1.1361-4(a)(7) and 301.7701-2(c)(2)

(iv).

Where can you get telephone help? For answers to 

your questions about completing Form 943 or tax deposit 

rules, call the IRS at 800-829-4933 (Business and 

Specialty Tax Line) 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).

Photographs of missing children. The IRS is a proud 

partner with the National Center for Missing & Exploited 

Children® (NCMEC). Photographs of missing children 

selected by the Center may appear in instructions on 

pages that would otherwise be blank. You can help bring 

these children home by looking at the photographs and 

calling 1-800-THE-LOST (1-800-843-5678) if you 

recognize a child.

General Instructions

Purpose of Form 943

These instructions give you some background information 

about Form 943. They tell you who must file Form 943, 

how to complete it line by line, and when and where to file 

it.

If you want more in-depth information about payroll tax 

topics relating to Form 943, see Pub. 51 or go to IRS.gov/

EmploymentTaxes. For tax information relevant to 

agricultural employers, go to IRS.gov/

AgricultureTaxCenter.

Federal law requires you, as an employer, to withhold 

certain taxes from your employees' pay. Each time you 

pay wages, you must withhold—or take out of your 

employees' pay—certain amounts for federal income tax, 

social security tax, and Medicare tax. You must also 

withhold Additional Medicare Tax from wages you pay to 

an employee in excess of $200,000 in a calendar year. 

Under the withholding system, taxes withheld from your 

employees are credited to your employees in payment of 

their tax liabilities.

Federal law also requires you to pay any liability for the 

employer share of social security tax and Medicare tax. 

This share of social security tax and Medicare tax isn't 

withheld from employees.

If you have household employees working in your 

private home on your farm operated for a profit, they aren't 

considered to be farm employees. To report social security 

tax, Medicare tax, Additional Medicare Tax, and federal 

income tax withholding on the wages of household 

employees, you may either:

• File Schedule H (Form 1040) with your Form 1040 or 

1040-SR, or

• Include the wages with your farm employees' wages on 

Form 943.

-4- Instructions for Form 943 (2023)
If you paid wages to other nonfarm workers, don't report 

these on Form 943. Taxes on wages paid to nonfarm 

workers are reported on Form 941, Employer's 

QUARTERLY Federal Tax Return; or Form 944, 

Employer's ANNUAL Federal Tax Return. See Pub. 926 

for more information about household employees.

Who Must File Form 943?

File Form 943 if you paid wages to one or more 

farmworkers and the wages were subject to federal 

income tax withholding or social security and Medicare 

taxes under the tests discussed next. For more 

information on farmworkers and wages, see Pub. 51.

After you file your first Form 943, you must file a return 

for each year, even if you have no taxes to report, until you 

file a final return. You’re encouraged to file Form 943 

electronically. Go to IRS.gov/EmploymentEfile for more 

information on electronic filing.

The $150 Test or the $2,500 Test

All cash wages that you pay to farmworkers are subject to 

federal income tax withholding and social security and 

Medicare taxes for any calendar year for which you meet 

either of the tests listed next.

• You pay an employee cash wages of $150 or more in a 

year for farmwork (count all wages paid on a time, 

piecework, or other basis). The $150 test applies 

separately to each farmworker that you employ. If you 

employ a family of workers, each member is treated 

separately. Don't count wages paid by other employers.

• The total (cash and noncash) wages that you pay to all 

farmworkers is $2,500 or more.

If the $2,500-or-more test for the group isn't met, the 

$150-or-more test for an individual still applies. Similarly, if 

the $150-or-more test is not met for any individual, the 

$2,500-or-more test for the group still applies.

Exceptions. Special rules apply to certain 

hand-harvest laborers who receive less than $150 in 

annual cash wages. For more information, see section 4 of 

Pub. 51.

Final Return

If you stop paying wages during the year and don't expect 

to pay wages again, file a final return for 2023. Be sure to 

mark the box above line 1 on the form indicating that you 

don't have to file returns in the future. If you later restart 

paying wages, then resume filing Form 943.

Attach a statement to your final return showing the 

name of the person keeping the payroll records and the 

address where these records will be kept. If the business 

has been sold or transferred to another person, the 

statement should include the name and address of such 

person and the date on which the sale or transfer took 

place. If no sale or transfer occurred, or you don't know 

the name of the person to whom the business was sold or 

transferred, that fact should be included in the statement.

When Must You File?

For 2023, file Form 943 by January 31, 2024. However, if 

you made deposits on time in full payment of the taxes 

due for the year, you may file the return by February 12, 

2024.

File Form 943 only once for each calendar year. If you 

filed Form 943 electronically, don't file a paper Form 943. 

For more information about filing Form 943 electronically, 

see Electronic filing and payment, earlier.

If we receive Form 943 after the due date, we will treat 

Form 943 as filed on time if the envelope containing Form 

943 is properly addressed, contains sufficient postage, 

and is postmarked by the U.S. Postal Service 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 generally consider 

Form 943 filed when it is actually received. For more 

information about PDSs, see Where Should You File, later.

Forms W-2 and W-3

References to Form W-2 also apply to Form 

499R-2/W-2PR and references to Form W-3 also 

apply to Form W-3 (PR), unless otherwise 

specified.

By January 31, 2024, give Form W-2 to each employee 

who was working for you at the end of 2023. If an 

employee stops working for you before the end of the year, 

give the employee Form W-2 any time after employment 

ends but no later than January 31, 2024. If the employee 

asks you for Form W-2, give the employee the completed 

form within 30 days of the request or the last wage 

payment, whichever is later.

File Copy A of all Forms W-2 with Form W-3, 

Transmittal of Wage and Tax Statements, with the Social 

Security Administration (SSA) by January 31, 2024. For 

electronic filing of Forms W-2, go to SSA.gov/employer. 

You may be required to file Forms W-2 electronically. For 

details, see the General Instructions for Forms W-2 and 

W-3.

Note. Employers in Puerto Rico would have to file Form 

499R-2/W-2PR with the SSA. If filing by paper with the 

SSA, make sure to file with Form W-3 (PR).

Compensation paid to H-2A visa holders. Report 

compensation of $600 or more paid to foreign agricultural 

workers who entered the country on H-2A visas in box 1 of 

Form W-2. Compensation paid to H-2A workers for 

agricultural labor performed in connection with H-2A visas 

isn't subject to social security and Medicare taxes and 

therefore shouldn't be reported as wages subject to social 

security tax (lines 2, 2a, and 2b), Medicare tax (line 4), or 

Additional Medicare Tax withholding (line 6) on Form 943, 

and shouldn't be reported as social security wages (box 3) 

or Medicare wages (box 5) on Form W-2 (boxes 20 and 

22, respectively, of Form 499R-2/W-2PR).

An employer isn't required to withhold federal income 

tax from compensation paid to an H-2A worker for 

agricultural labor performed in connection with this visa 

unless the worker asks for withholding and the employer 

agrees. In this case, the worker must give the employer a 

completed Form W-4. Federal income tax withheld is 

reported on Form 943, line 8, and in box 2 of Form W-2. 

These reporting rules apply when the H-2A worker 

provides their taxpayer identification number (TIN) to the 

TIP

Instructions for Form 943 (2023) -5-
employer. For the rules relating to backup withholding and 

reporting when the H-2A worker doesn't provide a TIN, 

see the Instructions for Forms 1099-MISC and 1099-NEC 

and the Instructions for Form 945. For more information on 

foreign agricultural workers on H-2A visas, go to IRS.gov/

H2A.

Note. Employers in the U.S. territories would normally 

skip Form 943, line 8, since federal income tax is not 

usually withheld from employee's wages in U.S. territories.

Forms 1099-MISC and 1099-NEC

Both paper and electronically filed Forms 1099-MISC, 

Miscellaneous Income, and 1099-NEC, Nonemployee 

Compensation, must be filed with the IRS by January 31, 

2024. Form 1099-MISC is used to report rents paid in your 

farming business, and Form 1099-NEC is generally used 

to report payments to an individual who isn't your 

employee. Payments made to corporations for medical 

and health care payments, including payments made to 

veterinarians, must generally be reported on Form 

1099-MISC. Compensation of $600 or more paid in a 

calendar year to an H-2A visa agricultural worker who 

didn't give you a valid TIN is also reported on Form 

1099-MISC; you must withhold federal income tax from 

these payments under the backup withholding rules. For 

more information about filing Forms 1099-MISC and 

1099-NEC, see the Instructions for Forms 1099-MISC and 

1099-NEC.

How Should You Complete Form 943?

Enter your EIN, name, and address in the spaces 

provided. Don't use your social security number (SSN) or 

individual taxpayer identification number (ITIN). Generally, 

enter the business (legal) name you used when you 

applied for your EIN. For example, if you're a sole 

proprietor, enter “Jamie Smith” on the Name line and 

“Jamie's Farm” on the Trade name line. Leave the Trade 

name line blank if it is the same as your Name line.

If you use a tax preparer to complete Form 943, make 

sure the preparer uses your correct business name and 

EIN.

If you don't have an EIN, you may apply for one online 

by going to IRS.gov/EIN. You may also apply for an EIN by 

faxing or mailing Form SS-4 to the IRS. If the principal 

business was created or organized outside of the United 

States or U.S. territories, you may also apply for an EIN by 

calling 267-941-1099 (toll call). If you have applied for an 

EIN but don't have your EIN by the time a return is due, file 

a paper return and write "Applied For" and the date you 

applied in the space shown for the number.

If you're filing your tax return electronically, a valid 

EIN is required at the time the return is filed. If a 

valid EIN isn't provided, the return won't be 

accepted. This may result in penalties.

Always be sure the EIN on the form you file exactly 

matches the EIN the IRS assigned to your 

business. Don't use your SSN or ITIN on forms 

that ask for an EIN. If you used an EIN (including a prior 

owner's EIN) on Form 943 that is different from the EIN 

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reported on Form W-3, see Box h—Other EIN used this 

year in the General Instructions for Forms W-2 and W-3 (if 

different from what was reported on Form W-3 (PR), see 

Box f: Other EIN used this year in the Instructions for Form 

W-3 (PR)). Filing a Form 943 with an incorrect EIN or 

using another business's EIN may result in penalties and 

delays in processing your return.

Completing Form 943

Make entries on Form 943 as follows to enable accurate 

processing.

• Don't enter dollar signs and decimal points. Commas 

are optional. Report dollars to the left of the preprinted line 

and cents to the right of it. Don’t round entries to whole 

dollars. Always show an amount for cents, even if it is zero.

• Enter negative amounts using a minus sign (if possible). 

Otherwise, use parentheses.

• Staple multiple sheets in the upper left corner when 

filing.

Complete all three pages. You must complete all three 

pages of Form 943 and sign on page 3. Failure to do so 

may delay processing of your return.

Reconciliation of Form 943 to Forms W-2 and 

W-3

Certain amounts reported on Form 943 for 2023 should 

agree with the Form W-2 totals reported on the 2023 Form 

W-3. The amounts from Form 943 that should agree with 

the related boxes on Form W-3 are federal income tax 

withheld (line 8 and box 2), social security wages (lines 2, 

2a, and 2b; and box 3), and Medicare wages (line 4 and 

box 5). If the amounts don't agree, you may be contacted 

by the IRS or the SSA. For more information, see section 

11 of Pub. 51. Keep all records that show why the totals 

don't match.

Note. If filing Form 499R-2/W-2PR, make sure the 

amounts reported on Form 943 agree with the Form 

499R-2/W-2PR totals reported on the 2023 Form W-3 

(PR). The amounts from Form 943 that should agree with 

the related boxes on Form W-3 (PR) are social security 

wages (lines 2, 2a, and 2b; and box 10) and Medicare 

wages (line 4 and box 12a).

Where Should You File?

You’re encouraged to file Form 943 electronically. Go to 

IRS.gov/EmploymentEfile for more information on 

electronic filing. If you file a paper return, where you file 

depends on whether you include a payment with Form 

943. Mail your return to the address listed for your location 

in the table that follows.

PDSs can't deliver to P.O. boxes. You must use the U.S. 

Postal Service to mail an item to a P.O. box address. Go to 

IRS.gov/PDS for the current list of PDSs. For the IRS 

mailing address to use if you’re using a PDS, go to 

IRS.gov/PDSstreetAddresses. Select the mailing address 

listed on the webpage that is in the same state as the 

address to which you would mail returns filed without a 

payment, as shown next.

-6- Instructions for Form 943 (2023)
Mailing Addresses for Form 943

If you’re in . . . Without a payment . . . With a payment . . .

Connecticut, Delaware, District of Columbia, 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

Kansas City, MO 64999-0008

Internal Revenue Service 

P.O. Box 806533

Cincinnati, OH 45280-6533

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, 

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

Internal Revenue Service 

P.O. Box 932200

Louisville, KY 40293-2200

No legal residence or principal place of business in any state Internal Revenue Service 

P.O. Box 409101

Ogden, UT 84409

Internal Revenue Service 

P.O. Box 932200

Louisville, KY 40293-2200

Special filing address for exempt organizations; federal, state, and 

local governmental entities; and Indian tribal governmental entities, 

regardless of location

Department of the Treasury 

Internal Revenue Service

Ogden, UT 84201-0008

Internal Revenue Service 

P.O. Box 932200

Louisville, KY 40293-2200

Your filing address may have changed from that 

used to file your employment tax return in prior 

years. Don't send Form 943 or any payments to 

the SSA.

Depositing Your Taxes

You must deposit all depository taxes 

electronically by EFT. For more information, see 

Federal tax deposits must be made by electronic 

funds transfer (EFT) under Reminders, earlier.

Must You Deposit Your Taxes?

You may have to deposit the federal income taxes you 

withheld and both the employer and employee social 

security taxes and Medicare taxes.

• If your total taxes after adjustments and 

nonrefundable credits (line 13) are less than $2,500 

for the year, you can pay the tax due with your return 

if you file on time. You don't have to make a deposit. To 

avoid a penalty, you must pay any amount due in full with a 

timely filed return or you must deposit any amount you 

owe by the due date of the return. For more information on 

paying with a timely filed return, see the instructions for 

line 15, later.

• If your total taxes after adjustments and 

nonrefundable credits (line 13) are $2,500 or more 

for the year. You must make deposits by EFT throughout 

the year in accordance with your deposit schedule. There 

are two deposit schedules—monthly or semiweekly—for 

determining when you must deposit. Before the beginning 

of each calendar year, you must determine which of the 

two deposit schedules you must use. See section 7 of 

Pub. 51 for information and rules concerning federal tax 

deposits and to determine your status as a monthly or 

semiweekly schedule depositor.

Reducing your deposits for the credit for qualified 

sick and family leave wages. Employers eligible to 

claim the credit for qualified sick and family leave wages 

paid in 2023 for leave taken after March 31, 2020, and 

before October 1, 2021, can reduce their deposits by the 

amount of their anticipated credits. Employers won’t be 

CAUTION

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subject to a failure-to-deposit (FTD) penalty for reducing 

their deposits if certain conditions are met. See the 

instructions for line 12b and line 12d, later, for more 

information on these credits. For more information on 

reducing deposits, see Notice 2020-22, 2020-17 I.R.B. 

664, available at IRS.gov/irb/2020-17_IRB#NOT-2020-22; 

and Notice 2021-24, 2021-18 I.R.B. 1122, available at 

IRS.gov/irb/2021-18_IRB#NOT-2021-24. See the 

instructions for line 17, later, for instructions on how to 

adjust your tax liabilities reported on line 17 or Form 943-A 

for nonrefundable credits.

If you're a monthly schedule depositor and 

accumulate a $100,000 tax liability on any day 

during the deposit period, you become a 

semiweekly schedule depositor on the next day and 

remain so for at least the rest of the calendar year and for 

the following calendar year. See $100,000 Next-Day 

Deposit Rule in section 7 of Pub. 51 for more information. 

The $100,000 tax liability threshold requiring a next-day 

deposit is determined before you consider any reduction 

of your liability for nonrefundable credits. For more 

information, including an example, see frequently asked 

question 17 at IRS.gov/ETD.

What About Penalties and Interest?

Avoiding Penalties and Interest

You can avoid paying penalties and interest if you do all of 

the following.

• Deposit or pay your taxes when they are due, unless 

you meet the requirements discussed in Notice 2020-22 

and Notice 2021-24.

• File your fully completed Form 943 on time.

• Report your tax liability accurately.

• Submit valid checks for tax payments.

• Furnish accurate Forms W-2 to employees.

• File Form W-3 and Copy A of Forms W-2 with the SSA 

on time and accurately.

Penalties and interest are charged on taxes paid late 

and returns filed late at a rate set by law. See sections 7 

and 8 of Pub. 51 for details.

CAUTION

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Instructions for Form 943 (2023) -7-
Use Form 843 to request abatement of assessed 

penalties or interest. Don't request abatement of assessed 

penalties or interest on any other form.

If you receive a notice about a penalty after you file your 

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.

If federal income, social security, and Medicare 

taxes that must be withheld (that is, trust fund 

taxes) aren't withheld or aren't deposited or paid 

to the United States Treasury, the trust fund recovery 

penalty may apply. The penalty is 100% of the unpaid trust 

fund tax. If these unpaid taxes can't be immediately 

collected from the employer or business, the trust fund 

recovery penalty may be imposed on all persons who are 

determined by the IRS to be responsible for collecting, 

accounting for, or paying over these taxes, and who acted 

willfully in not doing so. For more information, see section 

7 of Pub. 51. The trust fund recovery penalty won't apply 

to any amount of trust fund taxes an employer holds back 

in anticipation of any credits they are entitled to.

Specific Instructions

Line 1. Number of Agricultural 

Employees

Enter the number of agricultural employees on your payroll 

during the pay period that included March 12, 2023. Don't 

include:

• Household employees,

• Employees in nonpay status for the pay period,

• Pensioners, or

• Active members of the U.S. Armed Forces.

For purposes of these instructions, all references 

to “sick pay” mean ordinary sick pay, not “qualified 

sick leave wages” that are reported on line 2a for 

leave taken after March 31, 2020, and before April 1, 

2021, or reported on line 2 for leave taken after March 31, 

2021, and before October 1, 2021.

Line 2. Wages Subject to Social 

Security Tax

Enter the total cash wages, including qualified sick leave 

wages and qualified family leave wages paid in 2023 for 

leave taken after March 31, 2021, and before October 1, 

2021; sick pay; and taxable fringe benefits subject to 

social security taxes you paid to your employees for 

farmwork during the calendar year. Don’t include the 

qualified sick leave wages paid in 2023 reported on line 2a 

or the qualified family leave wages paid in 2023 reported 

on line 2b for leave taken after March 31, 2020, and before 

April 1, 2021. For this purpose, sick pay includes 

payments made by an insurance company to your 

employees for which you received timely notice from the 

insurance company. See section 6 of Pub. 15-A for more 

information about sick pay reporting. See the instructions 

for line 10 for an adjustment that you may need to make 

on Form 943 for sick pay.

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Enter the amount before payroll deductions. Cash 

wages include checks, money orders, etc. Don't include 

the value of noncash items, such as food or lodging, or 

pay for services other than farmwork. See section 3 of 

Pub. 51 for information on cash and noncash wages. See 

Purpose of Form 943, earlier, for household employee 

information.

For 2023, the rate of social security tax on taxable 

wages, except for qualified sick leave wages and qualified 

family leave wages paid in 2023 for leave taken after 

March 31, 2020, and before April 1, 2021, is 6.2% (0.062) 

each for the employer and employee or 12.4% (0.124) for 

both. Stop paying social security tax on and entering an 

employee's wages on line 2 when the employee's taxable 

wages, including qualified sick leave wages paid in 2023 

that are reported on line 2a and qualified family leave 

wages paid in 2023 that are reported on line 2b, reach 

$160,200 for the year. However, continue to withhold 

income and Medicare taxes for the whole year on all 

wages, including qualified sick leave wages and qualified 

family leave wages paid in 2023, even when the social 

security wage base of $160,200 has been reached. If you, 

as a qualifying employer, receive an approved Form 4029, 

Application for Exemption From Social Security and 

Medicare Taxes and Waiver of Benefits, from one or more 

of your employees, enter “Form 4029” on the dotted line 

next to the entry space.

For purposes of the credit for qualified sick and family 

leave wages, qualified sick leave 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 for purposes of the ARP. However, 

don't include any wages otherwise excluded under section 

3121(b) when reporting qualified sick and family leave 

wages on lines 2, 2a, 2b, 4, and, if applicable, 6. See the 

instructions for line 12d for information about the credit for 

qualified sick and family leave wages paid in 2023 for 

leave taken after March 31, 2021, and before October 1, 

2021.

EPSLA. Employers with fewer than 500 employees and, 

for leave taken after March 31, 2021, and before October 

1, 2021, certain governmental employers without regard to 

number of employees (except for the federal government 

and its agencies and instrumentalities unless described in 

section 501(c)(1)) are entitled to a credit if they provide 

paid sick leave to employees that otherwise meets the 

requirements of the EPSLA. Under the EPSLA, as 

amended for purposes of the ARP, wages are qualified 

sick leave wages if paid to employees that are unable to 

work before October 1, 2021, because the employee:

1. Is subject to a federal, state, or local quarantine or 

isolation order related to COVID-19;

2. Has been advised by a health care provider to 

self-quarantine due to concerns related to COVID-19;

3. Is experiencing symptoms of COVID-19 and 

seeking a medical diagnosis; or, for leave taken after 

March 31, 2021, and before October 1, 2021, is seeking 

-8- Instructions for Form 943 (2023)
or awaiting the results of a diagnostic test for, or a medical 

diagnosis of, COVID-19 (and the employee has been 

exposed to COVID-19 or the employee's employer has 

requested such test or diagnosis), or the employee is 

obtaining immunizations related to COVID-19 or 

recovering from an injury, disability, illness, or condition 

related to such immunization;

4. Is caring for an individual subject to an order 

described in (1) or who has been advised as described in 

(2);

5. Is caring for a son or daughter because the school 

or place of care for that child has been closed, or the 

childcare provider for that child is unavailable, due to 

COVID-19 precautions; or

6. Is experiencing any other substantially similar 

condition specified by the U.S. Department of Health and 

Human Services, which for leave taken after March 31, 

2021, and before October 1, 2021, includes to accompany 

an individual to obtain immunization related to COVID-19, 

or to care for an individual who is recovering from any 

injury, disability, illness, or condition related to the 

immunization.

Son or daughter. A son or daughter must generally 

have been under 18 years of age or incapable of self-care 

because of a mental or physical disability. A son or 

daughter includes a biological child, adopted child, 

stepchild, foster child, legal ward, or child for whom the 

employee assumes parental status and carries out the 

obligations of a parent.

Limits on qualified sick leave wages. The EPSLA, 

as amended for purposes of the ARP, provides different 

limitations for different circumstances under which 

qualified sick leave wages are paid. For paid sick leave 

qualifying under (1), (2), or (3) earlier, the amount of 

qualified sick leave wages is determined at the 

employee's regular rate of pay, but the wages may not 

exceed $511 for any day (or portion of a day) for which the 

individual is paid sick leave. For paid sick leave qualifying 

under (4), (5), or (6) earlier, the amount of qualified sick 

leave wages is determined at two-thirds the employee's 

regular rate of pay, but the wages may not exceed $200 for 

any day (or portion of a day) for which the individual is 

paid sick leave. The EPSLA also limits each individual to a 

maximum of up to 80 hours of paid sick leave in total for 

leave taken after March 31, 2020, and before April 1, 

2021. The ARP resets this limit at 80 hours of paid sick 

leave for leave taken after March 31, 2021, and before 

October 1, 2021. Therefore, for leave taken after March 

31, 2020, and before April 1, 2021, the maximum amount 

of paid sick leave wages can’t exceed $5,110 for an 

employee for leave under (1), (2), or (3), and it can’t 

exceed $2,000 for an employee for leave under (4), (5), or 

(6). These maximum amounts also reset and apply to 

leave taken after March 31, 2021, and before October 1, 

2021.

For more information about qualified sick and family 

leave wages, go to IRS.gov/PLC.

Expanded FMLA. Employers with fewer than 500 

employees and, for leave taken after March 31, 2021, and 

before October 1, 2021, certain governmental employers 

without regard to number of employees (except for the 

federal government and its agencies and instrumentalities 

unless described in section 501(c)(1)) are entitled to a 

credit under the FFCRA, as amended for purposes of the 

ARP, if they provide paid family leave to employees that 

otherwise meets the requirements of the Expanded 

FMLA. For leave taken after March 31, 2020, and before 

April 1, 2021, wages are qualified family leave wages if 

paid to an employee who has been employed for at least 

30 calendar days when an employee is unable to work 

due to the need to care for a son or daughter under 18 

years of age or incapable of self-care because of a mental 

or physical disability because the school or place of care 

for that child has been closed, or the childcare provider for 

that child is unavailable, due to a public health emergency. 

See Son or daughter, earlier, for more information. For 

leave taken after March 31, 2021, and before October 1, 

2021, the leave can be granted for any other reason 

provided by the EPSLA, as amended for purposes of the 

ARP.

For leave taken after March 31, 2020, and before April 

1, 2021, the first 10 days for which an employee takes 

leave may be unpaid. During this period, employees may 

use other forms of paid leave, such as qualified sick leave, 

accrued sick leave, annual leave, or other paid time off. 

After an employee takes leave for 10 days, the employer 

provides the employee paid leave (that is, qualified family 

leave wages) for up to 10 weeks. For leave taken after 

March 31, 2021, and before October 1, 2021, the 10-day 

rule discussed above doesn't apply and the paid leave 

can be provided for up to 12 weeks.

Rate of pay and limit on wages. The rate of pay must 

be at least two-thirds of the employee's regular rate of pay 

(as determined under the Fair Labor Standards Act of 

1938), multiplied by the number of hours the employee 

would have otherwise been scheduled to work. For leave 

taken after March 31, 2020, and before April 1, 2021, the 

total qualified family leave wages can't exceed $200 per 

day or $10,000 in the aggregate per employee. For leave 

taken after March 31, 2021, and before October 1, 2021, 

the limit resets and the total qualified leave wages can't 

exceed $200 per day or $12,000 in the aggregate per 

employee.

For more information about qualified sick and family 

leave wages, go to IRS.gov/PLC.

Line 2a. Qualified Sick Leave Wages

Enter the qualified taxable (subject to social security tax) 

sick leave wages you paid in 2023 to your employees for 

leave taken after March 31, 2020, and before April 1, 

2021. Qualified sick leave wages for 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). Stop paying social 

security tax on and entering an employee's wages on 

line 2a when the employee's taxable wages, including 

wages reported on line 2, qualified sick leave wages 

reported on line 2a, and qualified family leave wages 

reported on line 2b, reach $160,200 for the year. See the 

instructions for line 4 and line 5 for reporting Medicare tax 

on qualified sick leave wages, including the portion above 

the social security wage base.

Instructions for Form 943 (2023) -9-
For purposes of the credit for qualified sick and family 

leave wages, qualified sick 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, 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 section 

3121(b) when reporting qualified sick leave wages on 

lines 2a, 4, and, if applicable, 6. See the instructions for 

line 12b for information about the credit for qualified sick 

and family leave wages for leave taken after March 31, 

2020, and before April 1, 2021.

Line 2b. Qualified Family Leave 

Wages

Enter the qualified taxable (subject to social security tax) 

family leave wages you paid in 2023 to your employees for 

leave taken after March 31, 2020, and before April 1, 

2021. Qualified family leave wages for 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). Stop paying social 

security tax on and entering an employee's wages on 

line 2b when the employee's taxable wages, including 

wages reported on line 2, qualified sick leave wages 

reported on line 2a, and qualified family leave wages 

reported on line 2b, reach $160,200 for the year. See the 

instructions for line 4 and line 5 for reporting Medicare tax 

on qualified family leave wages, including the portion 

above the social security wage base.

For purposes of the credit for qualified sick and family 

leave wages, 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 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 section 3121(b) when reporting qualified family 

leave wages on lines 2b, 4, and, if applicable, 6. See the 

instructions for line 12b for information about the credit for 

qualified sick and family leave wages for leave taken after 

March 31, 2020, and before April 1, 2021.

Line 3. Social Security Tax

Multiply line 2 by 12.4% (0.124) and enter the result on 

line 3.

Line 3a. Social Security Tax on 

Qualified Sick Leave Wages

Multiply line 2a by 6.2% (0.062) and enter the result on 

line 3a.

Line 3b. Social Security Tax on 

Qualified Family Leave Wages

Multiply line 2b by 6.2% (0.062) and enter the result on 

line 3b.

Line 4. Wages Subject to Medicare 

Tax

Enter the total cash wages, including qualified sick leave 

wages paid in 2023 and qualified family leave wages paid 

in 2023; sick pay; and taxable fringe benefits that are 

subject to Medicare tax that you paid to your employees 

for farmwork during the calendar year. Enter the amount 

before deductions. Don't include the value of noncash 

items, such as food or lodging, or pay for services other 

than farmwork. Unlike social security wages, there is no 

limit on the amount of wages subject to Medicare tax. If 

you, as a qualifying employer, receive an approved Form 

4029 from one or more of your employees, enter “Form 

4029” on the dotted line next to the entry space.

Line 5. Medicare Tax

Multiply line 4 by 2.9% (0.029) and enter the result on 

line 5.

Line 6. Wages Subject to Additional 

Medicare Tax Withholding

Enter all wages, including qualified sick leave wages paid 

in 2023 and qualified family leave wages paid in 2023; 

sick pay; and taxable fringe benefits that are subject to 

Additional Medicare Tax withholding. You're required to 

begin withholding Additional Medicare Tax in the pay 

period in which you pay wages in excess of $200,000 to 

an employee and continue to withhold it each pay period 

until the end of the calendar year. Additional Medicare Tax 

is only imposed on the employee. There is no employer 

share of Additional Medicare Tax. All wages that are 

subject to Medicare tax are subject to Additional Medicare 

Tax withholding if paid in excess of the $200,000 

withholding threshold.

For more information on what wages are subject to 

Medicare tax, see the chart, Special Rules for Various 

Types of Services and Payments, in section 15 of Pub. 15. 

For more information on Additional Medicare Tax, go to 

IRS.gov/ADMTfaqs.

Line 7. Additional Medicare Tax 

Withholding

Multiply line 6 by 0.9% (0.009) and enter the result on 

line 7.

Line 8. Federal Income Tax Withheld

Employers in the U.S. territories skip line 8, since 

federal income tax is not usually withheld from 

employee's wages in U.S. territories.

Enter the federal income tax you withheld from your 

employees on this year's wages, including qualified sick 

leave wages paid in 2023 for leave taken after March 31, 

2020, and before October 1, 2021, and qualified family 

leave wages paid in 2023 for leave taken after March 31, 

2020, and before October 1, 2021. Generally, you must 

withhold federal income tax from employees from whom 

you withhold social security and Medicare taxes. See 

section 5 of Pub. 51 for more information on withholding 

rules.

CAUTION

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-10- Instructions for Form 943 (2023)
Line 9. Total Taxes Before 

Adjustments

Add the total social security tax (lines 3, 3a, and 3b), 

Medicare tax (line 5), Additional Medicare Tax withholding 

(line 7), and federal income tax withheld (line 8). Enter the 

result on line 9.

Line 10. Current Year's Adjustments

Use line 10 to:

• Adjust for rounding of fractions of cents, or

• Adjust for the uncollected employee share of social 

security and Medicare taxes on third-party sick pay or 

group-term life insurance premiums paid for former 

employees. See section 9 of Pub. 51.

Use a minus sign (if possible) to show an adjustment 

that decreases the total taxes shown on line 9. Otherwise, 

use parentheses.

Adjustment for fractions of cents. If there is a small 

difference between total taxes after adjustments and 

nonrefundable credits (line 13) and total deposits 

(line 14a), it may be caused by rounding to the nearest 

cent each time you figured payroll. This rounding occurs 

when you figure the amount of social security and 

Medicare taxes to be withheld from each employee's 

wages. If the fractions-of-cents adjustment is the only 

entry on line 10, enter “Fractions Only” on the dotted line 

to the left of the entry space for line 10. This adjustment 

may be a positive or a negative adjustment.

Adjustment for sick pay. If your third-party payer of sick 

pay that isn't your agent (for example, an insurance 

company) transfers the liability for the employer share of 

the social security and Medicare taxes to you, enter a 

negative adjustment on line 10 for the employee share of 

social security and Medicare taxes that were withheld and 

deposited by your third-party sick pay payer on the sick 

pay. If you’re the third-party sick pay payer and you 

transferred the liability for the employer share of the social 

security and Medicare taxes to the employer, enter a 

negative adjustment on line 10 for any employer share of 

these taxes required to be paid by the employer. The sick 

pay should be included on line 2, line 4, and, if the 

withholding threshold is met, line 6.

No adjustment is reported on line 10 for sick pay that is 

paid through a third party as an employer’s agent. An 

employer’s agent bears no insurance risk and is 

reimbursed on a cost-plus-fee basis for payment of sick 

pay and similar amounts. If an employer uses an agent to 

pay sick pay, the employer reports the wages on line 2, 

line 4, and, if the withholding threshold is met, line 6, 

unless the employer has an agency agreement with the 

third-party payer that requires the third-party payer to do 

the collecting, reporting, and/or paying or depositing 

employment taxes on the sick pay. See section 6 of Pub. 

15-A for more information about sick pay reporting.

Line 11. Total Taxes After 

Adjustments

Combine the amounts shown on lines 9 and 10 and enter 

the result on line 11.

Line 12a. Qualified Small Business 

Payroll Tax Credit for Increasing 

Research Activities

Enter the amount of the credit from Form 8974, line 12 or, 

if applicable, line 17.

If you enter an amount on line 12a, you must 

attach Form 8974.

Form 943 and these instructions use the terms 

“nonrefundable” and “refundable” when 

discussing credits. The term “nonrefundable” 

means the portion of the credit which is limited by law to 

the amount of certain taxes. The term “refundable” means 

the portion of the credit which is in excess of those taxes.

Line 12b. Nonrefundable Portion of 

Credit for Qualified Sick and Family 

Leave Wages for Leave Taken After 

March 31, 2020, and Before April 1, 

2021

Complete line 12b only if qualified sick leave 

wages and/or qualified family leave wages were 

paid in 2023 for leave taken after March 31, 2020, 

and before April 1, 2021.

Certain private employers with fewer than 500 

employees that provide paid sick leave under the EPSLA 

and/or provide paid family leave under the Expanded 

FMLA are eligible to claim the credit for qualified sick and 

family leave wages for leave taken after March 31, 2020, 

and before April 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. Enter the 

nonrefundable portion of the credit for qualified sick and 

family leave wages from Worksheet 1, Step 2, line 2j. The 

credit for qualified sick and family leave wages consists of 

the qualified sick leave wages, the qualified family leave 

wages, the qualified health plan expenses allocable to 

those wages, and the employer share of Medicare tax 

allocable to those wages. The nonrefundable portion of 

the credit is limited to the employer share of social security 

tax reported on Form 943, line 3, after that share is first 

reduced by any credit claimed against the employer share 

of social security tax on Form 8974 for the qualified small 

business payroll tax credit for increasing research 

activities, any credit to be claimed on Form 5884-C for the 

work opportunity credit for qualified tax-exempt 

organizations hiring qualified veterans, and/or any credit to 

be claimed on Form 5884-D for the disaster credit for 

qualified tax-exempt organizations.

Any credit in excess of the remaining amount of the 

employer share of social security tax is refundable and 

reported on Form 943, line 14d. For more information on 

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Instructions for Form 943 (2023) -11-
the credit for qualified sick and family leave wages, go to 

IRS.gov/PLC.

Qualified health plan expenses allocable to qualified 

sick and family leave wages. The credit for qualified 

sick leave wages and qualified family leave wages is 

increased to cover the qualified health plan expenses that 

are properly allocable to the qualified leave wages for 

which the credit is allowed. These qualified health plan 

expenses are amounts paid or incurred by the employer to 

provide and maintain a group health plan but only to the 

extent such amounts are excluded from the employees’ 

income as coverage under an accident or health plan. The 

amount of qualified health plan expenses generally 

includes both the portion of the cost paid by the employer 

and the portion of the cost paid by the employee with 

pre-tax salary reduction contributions. However, qualified 

health plan expenses don’t include amounts that the 

employee paid for with after-tax contributions. For more 

information, go to IRS.gov/PLC.

You must include the full amount (both the 

nonrefundable and refundable portions) of the 

credit for qualified sick and family leave wages in 

your gross income for the tax year that includes the last 

day of any calendar quarter in which a credit is allowed.

Line 12d. Nonrefundable Portion of 

Credit for Qualified Sick and Family 

Leave Wages for Leave Taken After 

March 31, 2021, and Before October 

1, 2021

Complete line 12d only if qualified sick leave 

wages and/or qualified family leave wages were 

paid in 2023 for leave taken after March 31, 2021, 

and before October 1, 2021.

Employers with fewer than 500 employees and certain 

governmental employers without regard to number of 

employees (except for the federal government and its 

agencies and instrumentalities unless described in 

section 501(c)(1)) are entitled to a credit if they provide 

paid sick leave to employees that otherwise meets the 

requirements of the EPSLA, as amended for purposes of 

the ARP, and/or provide paid family leave to employees 

that otherwise meets the requirements under the 

Expanded FMLA, as amended for purposes of the ARP, 

for 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. Enter the 

nonrefundable portion of the credit for qualified sick and 

family leave wages from Worksheet 2, Step 2, line 2p.

The credit for qualified sick and family leave wages 

consists of the:

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CAUTION

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• Qualified sick leave wages and/or qualified family leave 

wages;

• Qualified health plan expenses allocable to qualified 

sick leave and family leave wages;

• Collectively bargained defined benefit pension plan 

contributions, subject to the qualified leave wage 

limitations, allocable to the qualified sick and family leave 

wages;

• Collectively bargained apprenticeship program 

contributions, subject to the qualified leave wage 

limitations, allocable to the qualified sick and family leave 

wages; and

• Employer share of social security and Medicare tax 

allocable to the qualified sick and family leave wages.

The nonrefundable portion of the credit is limited to the 

employer share of Medicare tax reported on Form 943, 

line 5, after that share is first reduced by any credit 

claimed against the employer share of Medicare tax on 

Form 8974 for the qualified small business payroll tax 

credit for increasing research activities. You can't claim the 

credit for leave taken after March 31, 2021, and before 

October 1, 2021, if you made qualified sick or family leave 

wages available in a manner that discriminates in favor of 

highly compensated employees, full-time employees, or 

employees on the basis of employment tenure. See Highly 

compensated employee, later, for the definition.

For leave taken after March 31, 2021, and before 

October 1, 2021, the credit for qualified sick and family 

leave wages is reduced by the amount of the credit 

allowed under section 41 (for the credit for increasing 

research activities) with respect to wages taken into 

account for determining the credit for qualified sick and 

family leave wages; and any wages taken into account in 

determining the credit for qualified sick and family leave 

wages can't be taken into account as wages for purposes 

of the credits under sections 45A, 45P, 45S, and 51. For 

leave taken after March 31, 2021, and before October 1, 

2021, qualified wages also don't include wages that were 

used as payroll costs in connection with a Shuttered 

Venue Operator Grant under section 324 of the Economic 

Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 

Act; or a restaurant revitalization grant under section 5003 

of the ARP. Employers can receive both a Small Business 

Interruption Loan under the Paycheck Protection Program 

and the credit for qualified sick and family leave wages; 

however, employers can't receive both loan forgiveness 

and a credit for the same wages. The same wages can't 

be treated as both qualified sick leave wages and qualified 

family leave wages.

Any credit in excess of the remaining amount of the 

employer share of Medicare tax is refundable and 

reported on Form 943, line 14f. For more information on 

the credit for qualified sick and family leave wages, go to 

IRS.gov/PLC.

Qualified health plan expenses allocable to qualified 

sick leave and family leave wages. The credit for 

qualified sick leave wages and qualified family leave 

wages is increased to cover the qualified health plan 

expenses that are properly allocable to the qualified leave 

wages for which the credit is allowed. These qualified 

health plan expenses are amounts paid or incurred by the 

employer to provide and maintain a group health plan but 

-12- Instructions for Form 943 (2023)
only to the extent such amounts are excluded from the 

employees' income as coverage under an accident or 

health plan. The amount of qualified health plan expenses 

generally includes both the portion of the cost paid by the 

employer and the portion of the cost paid by the employee 

with pre-tax salary reduction contributions. However, 

qualified health plan expenses don't include amounts that 

the employee paid for with after-tax contributions. For 

more information, go to IRS.gov/PLC.

Collectively bargained defined benefit pension plan 

contributions. For purposes of qualified sick and family 

leave wages, collectively bargained defined benefit 

pension plan contributions are contributions for a calendar 

quarter that are:

• Paid or incurred by an employer on behalf of its 

employees to a defined benefit plan, as defined in section 

414(j), which meets the requirements of section 401(a);

• Made based on a pension contribution rate; and

• Required to be made under the terms of a collective 

bargaining agreement in effect during the quarter.

Pension contribution rate. The pension contribution 

rate is the contribution rate that the employer is obligated 

to pay under the terms of a collective bargaining 

agreement to a defined benefit plan, as the rate is applied 

to contribution base units, as defined by section 4001(a)

(11) of the Employee Retirement Income Security Act of 

1974 (ERISA).

Allocation rules. The amount of collectively bargained 

defined benefit pension plan contributions allocated to 

qualified sick leave wages and/or qualified family leave 

wages during a quarter is the pension contribution rate 

(expressed as an hourly rate) multiplied by the number of 

hours qualified sick leave wages and/or qualified family 

leave wages were provided to employees covered under 

the collective bargaining agreement during the quarter.

Collectively bargained apprenticeship program contributions. For purposes of qualified sick and family 

leave wages, collectively bargained apprenticeship 

program contributions are contributions for a calendar 

quarter that are:

• Paid or incurred by an employer on behalf of its 

employees to a registered apprenticeship program, which 

is an apprenticeship registered under the National 

Apprenticeship Act of August 16, 1937, and meets the 

standards of Federal Regulations under subpart A of Part 

29 and Part 30 of title 29;

• Made based on an apprenticeship program contribution 

rate; and

• Required to be made under the terms of a collective 

bargaining agreement in effect during the quarter.

Apprenticeship program contribution rate. The 

apprenticeship program contribution rate is the 

contribution rate that the employer is obligated to pay 

under the terms of a collective bargaining agreement for 

benefits under a registered apprenticeship program, as 

the rate is applied to contribution base units, as defined by 

section 4001(a)(11) of ERISA.

Allocation rules. The amount of collectively bargained 

apprenticeship program contributions allocated to 

qualified sick leave wages and/or qualified family leave 

wages in a quarter is the apprenticeship program 

contribution rate (expressed as an hourly rate) multiplied 

by the number of hours qualified sick leave wages and/or 

qualified family leave wages were provided to employees 

covered under the collective bargaining agreement during 

the quarter.

Highly compensated employee. A highly compensated 

employee is an employee who meets either of the 

following tests.

1. The employee was a 5% owner at any time during 

the year or the preceding year.

2. The employee received more than $135,000 in pay 

for the preceding year.

You can choose to ignore test (2) if the employee wasn't 

also in the top 20% of employees when ranked by pay for 

the preceding year.

Line 12g. Total Nonrefundable Credits

Add lines 12a, 12b, and 12d. Enter the total on line 12g.

Line 13. Total Taxes After 

Adjustments and Nonrefundable 

Credits

Subtract line 12g from line 11 and enter the result on 

line 13. The amount entered on line 13 can't be less than 

zero.

Line 14a. Total Deposits

Enter your deposits for this year, including any 

overpayment that you applied from filing Form 943-X, in 

the current year. Also include in the amount shown any 

overpayment from a previous period that you applied to 

this return. Don’t include any amount you didn’t deposit 

because you reduced your deposits in anticipation of the 

credit for qualified sick and family leave wages, as 

discussed in Notice 2020-22 and Notice 2021-24.

Line 14d. Refundable Portion of 

Credit for Qualified Sick and Family 

Leave Wages for Leave Taken After 

March 31, 2020, and Before April 1, 

2021

Complete line 14d only if qualified sick leave 

wages and/or qualified family leave wages were 

paid in 2023 for leave taken after March 31, 2020, 

and before April 1, 2021.

Certain private employers with fewer than 500 

employees that provide paid sick leave under the EPSLA 

and/or provide paid family leave under the Expanded 

FMLA are eligible to claim the credit for qualified sick and 

family leave wages. Enter the refundable portion of the 

credit for qualified sick and family leave wages from 

Worksheet 1, Step 2, line 2k. The credit for qualified sick 

and family leave wages consists of the qualified sick leave 

wages, the qualified family leave wages, the qualified 

health plan expenses allocable to those wages, and the 

employer share of Medicare tax allocable to those wages. 

The refundable portion of the credit is allowed after the 

employer share of social security tax is reduced to zero by 

CAUTION

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Instructions for Form 943 (2023) -13-
nonrefundable credits that are applied against the 

employer share of social security tax.

Line 14f. Refundable Portion of Credit 

for Qualified Sick and Family Leave 

Wages for Leave Taken After March 

31, 2021, and Before October 1, 2021

Complete line 14f only if qualified sick leave 

wages and/or qualified family leave wages were 

paid in 2023 for leave taken after March 31, 2021, 

and before October 1, 2021.

Employers with fewer than 500 employees and certain 

governmental employers without regard to number of 

employees (except for the federal government and its 

agencies and instrumentalities unless described in 

section 501(c)(1)) are entitled to a credit if they provide 

paid sick leave to employees that otherwise meets the 

requirements of the EPSLA, as amended for purposes of 

the ARP, and/or provide paid family leave to employees 

that otherwise meets the requirements under the 

Expanded FMLA, as amended for purposes of the ARP, 

for leave taken after March 31, 2021, and before October 

1, 2021. Enter the refundable portion of the credit for 

qualified sick and family leave wages from Worksheet 2, 

Step 2, line 2q. The refundable portion of the credit is 

allowed after the employer share of Medicare tax is 

reduced to zero by nonrefundable credits that are applied 

against the employer share of Medicare tax.

Line 14h. Total Deposits and 

Refundable Credits

Add lines 14a, 14d, and 14f. Enter the total on line 14h.

Line 15. Balance Due

If line 13 is more than line 14h, enter the difference on 

line 15. Otherwise, see the instructions for line 16, later. 

Never make an entry on both lines 15 and 16.

You don't have to pay if line 15 is less than $1. 

Generally, you should have a balance due only if your total 

taxes after adjustments and nonrefundable credits 

(line 13) are less than $2,500, and you didn't incur a 

$100,000 next-day deposit obligation during the year. 

However, see section 7 of Pub. 51 for information about 

payments made under the accuracy of deposits rule.

If you were required to make federal tax deposits, pay 

the amount shown on line 15 by EFT. If you weren't 

required to make federal tax deposits or you're a monthly 

schedule depositor making a payment under the accuracy 

of deposits rule (see section 7 of Pub. 51), you may pay 

the amount shown on line 15 by EFT, credit card, debit 

card, check, money order, or EFW. For more information 

on electronic payment options, go to IRS.gov/Payments.

If you pay by EFT, credit card, or debit card, file your 

return using the Without a payment address under Where 

Should You File, earlier. Don't file Form 943-V, Payment 

Voucher.

If you pay by check or money order, make it payable to 

“United States Treasury.” Enter your EIN, “Form 943,” and 

CAUTION

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the tax period on your check or money order. Complete 

Form 943-V and enclose it with Form 943.

If you're required to make deposits and instead 

pay the taxes with Form 943, you may be subject 

to a penalty.

What if you can't pay in full? If you can't pay the full 

amount of tax you owe, you can apply for an installment 

agreement online. You can apply for an installment 

agreement online if:

• You can't pay the full amount shown on line 15,

• The total amount you owe is $25,000 or less, and

• You can pay the liability in full in 24 months.

To apply using the Online Payment Agreement 

Application, go to IRS.gov/OPA.

Under an installment agreement, you can pay what you 

owe in monthly installments. There are certain conditions 

you must meet to enter into and maintain an installment 

agreement, such as paying the liability within 24 months, 

and making all required deposits and timely filing tax 

returns during the length of the agreement.

If your installment agreement is accepted, you will be 

charged a fee and you will be subject to penalties and 

interest on the amount of tax not paid by the due date of 

the return.

Line 16. Overpayment

If line 14h is more than line 13, enter the difference on 

line 16. Never make an entry on both lines 15 and 16.

If you deposited more than the correct amount for the 

year, you can choose to have the IRS either refund the 

overpayment or apply it to your next return. Check only 

one box on line 16. If you don't check either box or if you 

check both boxes, we will generally apply the 

overpayment to your next return. Regardless of any box 

you check or don't check on line 16, we may apply your 

overpayment to any past due tax account that is shown in 

our records under your EIN.

If line 16 is less than $1, we will send you a refund or 

apply it to your next return only if you ask us in writing to 

do so.

Line 17. Monthly Summary of Federal 

Tax Liability

This is a summary of your monthly tax liability, not a 

summary of deposits made. If line 13 is less than $2,500, 

don't complete line 17 or Form 943-A.

Complete line 17 only if you were a monthly schedule 

depositor for the entire year and line 13 is $2,500 or 

more. The amount entered on line 17M must equal the 

amount reported on line 13. If it doesn't, your tax deposits 

and payments may not be counted as timely. Don't reduce 

your total liability reported on line 17 by the refundable 

portion of the credit for qualified sick and family leave 

wages. Don't change your current year tax liability 

reported on line 13 by adjustments reported on any Forms 

943-X. See section 7 of Pub. 51 for details on the deposit 

rules. You're a monthly schedule depositor for the 

calendar year if the amount of your “Total taxes after 

adjustments and nonrefundable credits” reported for the 

CAUTION

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-14- Instructions for Form 943 (2023)
lookback period is $50,000 or less. The lookback period is 

the second calendar year preceding the current calendar 

year. For example, the lookback period for 2024 is 2022.

If you were a semiweekly schedule depositor 

during any part of the year, don't complete line 17. 

Instead, complete Form 943-A.

Reporting adjustments from line 10 on line 17. If your 

net adjustment during a month is negative and it exceeds 

your total liability for the month, don't enter a negative 

amount for the month. Instead, enter “-0-” for the month 

and carry over the unused portion of the adjustment to the 

next month.

Adjusting tax liability for nonrefundable credits 

claimed on lines 12a, 12b, and 12d. Monthly schedule 

depositors and semiweekly schedule depositors must 

account for nonrefundable credits claimed on lines 12a, 

12b, and 12d when reporting their tax liabilities on line 17 

or Form 943-A. The total tax liability for the year must 

equal the amount reported on line 13. Failure to account 

for nonrefundable credits on line 17 or Form 943-A may 

cause line 17 or Form 943-A to report more than the total 

tax liability reported on line 13. Don't reduce your monthly 

tax liability reported on lines 17A through 17L or your daily 

tax liability reported on Form 943-A below zero.

Qualified small business payroll tax credit for 

increasing research activities (line 12a). Beginning 

with the first quarter of 2023, the qualified small business 

payroll tax credit for increasing research activities is first 

used to reduce the employer share of social security tax 

(up to $250,000) for the quarter and any remaining credit 

is then used to reduce the employer share of Medicare tax 

for the quarter until it reaches zero. In completing line 17 

or Form 943-A, you take into account the payroll tax credit 

against the liability for the employer share of social 

security tax starting with the first payroll payment of the 

quarter that includes payments of wages subject to social 

security tax to your employees until you use up to 

$250,000 of credit against the employer share of social 

security tax and you then take into account any remaining 

payroll tax credit against the liability for the employer 

share of Medicare tax starting with the first payroll 

payment of the quarter that includes payments of wages 

subject to Medicare tax to employees. Consistent with the 

entries on line 17 or Form 943-A, the payroll tax credit 

should be taken into account in making deposits of 

employment tax. If any payroll tax credit is remaining at 

the end of the quarter that hasn’t been used completely 

because it exceeds $250,000 of the employer share of 

social security tax and the employer share of Medicare tax 

for the quarter, the excess credit may be carried forward to 

the succeeding quarter and allowed as a payroll tax credit 

for the succeeding quarter. The payroll tax credit may not 

be taken as a credit against income tax withholding, the 

employee share of social security tax, or the employee 

share of Medicare tax.

Also, the remaining payroll tax credit may not be carried 

back and taken as a credit against wages paid from 

preceding quarters that are reported on the same Form 

943 or on Forms 943 for preceding years. If an amount of 

payroll tax credit is unused at the end of the calendar year 

because it is in excess of the applicable employer share of 

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social security tax and employer share of Medicare tax on 

wages paid during the applicable quarters in the calendar 

year, the remaining payroll tax credit may be carried 

forward to the first quarter of the succeeding calendar 

year as a payroll tax credit against the applicable 

employer share of social security tax and employer share 

of Medicare tax on wages paid in that quarter.

Example. Rose Co. is an employer with a calendar tax 

year that filed its timely 2022 income tax return on April 

18, 2023. Rose Co. elected to take the qualified small 

business payroll tax credit for increasing research 

activities on Form 6765. The third quarter of 2023 is the 

first quarter that begins after Rose Co. filed the income tax 

return making the payroll tax credit election. Therefore, the 

payroll tax credit applies against Rose Co.’s share of 

social security tax (up to $250,000) and Medicare tax on 

wages paid to employees in the third quarter of 2023. 

Rose Co. is a semiweekly schedule depositor. Rose Co. 

completes Form 943-A by reducing the amount of liability 

entered for the first payroll payment in the third quarter of 

2023 that includes wages subject to social security tax by 

the lesser of (1) its share of social security tax (up to 

$250,000) on the wages, or (2) the available payroll tax 

credit. If the payroll tax credit elected is more than Rose 

Co.'s share of social security tax on the first payroll 

payment of the quarter, the excess payroll tax credit would 

be carried forward to succeeding payroll payments in the 

third quarter until it is used against up to $250,000 of Rose 

Co.'s share of social security tax for the quarter. If the 

amount of the payroll tax credit exceeds Rose Co.'s share 

of social security tax (up to $250,000) on wages paid to its 

employees in the third quarter, any remaining credit is 

used against Rose Co.'s share of Medicare tax on the first 

payroll payment of the quarter and then the excess payroll 

tax credit would be carried forward to succeeding payroll 

payments in the third quarter until it is used against Rose 

Co.'s share of Medicare tax for the quarter. If Rose Co. still 

has credit remaining after reducing its share of social 

security tax (up to $250,000) and Medicare tax for the 

third quarter, the remainder would be treated as a payroll 

tax credit against its share of social security tax (up to 

$250,000) and Medicare tax on wages paid in the fourth 

quarter. If the amount of the payroll tax credit remaining 

exceeded Rose Co.'s share of social security tax (up to 

$250,000) and Medicare tax on wages paid in the fourth 

quarter, it could be carried forward and treated as a payroll 

tax credit for the first quarter of 2024.

Nonrefundable portion of credit for qualified sick 

and family leave wages for leave taken after March 

31, 2020, and before April 1, 2021 (line 12b). The 

nonrefundable portion of the credit for qualified sick and 

family leave wages paid in 2023 for leave taken after 

March 31, 2020, and before April 1, 2021, is limited to the 

employer share of social security tax on wages paid 

during the year that is remaining after that share is first 

reduced by any credit claimed against the employer share 

of social security tax on Form 8974, line 12, for the 

qualified small business payroll tax credit for increasing 

research activities; any credit to be claimed on Form 

5884-C, line 11, for the work opportunity credit for 

qualified tax-exempt organizations hiring qualified 

veterans; and/or any credit to be claimed on Form 5884-D 

for the disaster credit for qualified tax-exempt 

Instructions for Form 943 (2023) -15-
organizations. In completing line 17 or Form 943-A, you 

take into account the nonrefundable portion of the credit 

for qualified sick and family leave wages paid in 2023 

against the liability for the first payroll payment of the year, 

but not below zero. Then reduce the liability for each 

successive payroll payment of the year until the 

nonrefundable portion of the credit is used. Any credit for 

qualified sick and family leave wages paid in 2023 for 

leave taken after March 31, 2020, and before April 1, 

2021, that is remaining at the end of the year because it 

exceeds the employer share of social security tax is 

claimed on line 14d as a refundable credit. The refundable 

portion of the credit doesn’t reduce the liability reported on 

line 17 or Form 943-A.

Example. Maple Co. is a monthly schedule depositor 

that pays employees every Friday. In 2023, Maple Co. had 

pay dates every Friday starting on January 6, 2023. Maple 

Co. paid qualified sick and family leave wages on March 

10 and March 17 for leave taken after March 31, 2020, 

and before April 1, 2021. The nonrefundable portion of the 

credit for qualified sick and family leave wages for the year 

is $1,000. On line 17, Maple Co. will use the $1,000 to 

reduce the liability for the January 6 pay date, but not 

below zero. If any nonrefundable portion of the credit 

remains, Maple Co. applies it to the liability for the January 

13 pay date, then the January 20 pay date, and so forth 

until the entire $1,000 is used.

Nonrefundable portion of credit for qualified sick 

and family leave wages for leave taken after March 

31, 2021, and before October 1, 2021 (line 12d). The 

nonrefundable portion of the credit for qualified sick and 

family leave wages paid in 2023 for leave taken after 

March 31, 2021, and before October 1, 2021, is limited to 

the employer share of Medicare tax on wages paid during 

the year that is remaining after that share is first reduced 

by any credit claimed against the employer share of 

Medicare tax on Form 8974, line 16, for the qualified small 

business payroll tax credit for increasing research 

activities. In completing line 17 or Form 943-A, you take 

into account the nonrefundable portion of the credit for 

qualified sick and family leave wages paid in 2023 against 

the liability for the first payroll payment of the year, but not 

below zero. Then reduce the liability for each successive 

payroll payment of the year until the nonrefundable portion 

of the credit is used. Any credit for qualified sick and 

family leave wages paid in 2023 for leave taken after 

March 31, 2021, and before October 1, 2021, that is 

remaining at the end of the year because it exceeds the 

employer share of Medicare tax is claimed on line 14f as a 

refundable credit. The refundable portion of the credit 

doesn't reduce the liability reported on line 17 or Form 

943-A.

You may reduce your deposits by the amount of 

the nonrefundable and refundable portions of the 

credit for qualified sick and family leave wages, as 

discussed earlier under Reducing your deposits for the 

credit for qualified sick and family leave wages.

Lines 18 Through 27

The amounts entered on lines 18 through 27 are amounts 

that you use on the worksheets at the end of these 

TIP

instructions to figure certain credits. If you're claiming 

these credits, you must enter the applicable amounts.

Complete lines 18 and 19 only if qualified health 

plan expenses allocable to qualified sick leave 

wages and/or qualified family leave wages were 

paid in 2023 for leave taken after March 31, 2020, and 

before April 1, 2021.

Line 18. Qualified Health Plan Expenses 

Allocable to Qualified Sick Leave Wages for 

Leave Taken After March 31, 2020, and Before 

April 1, 2021

Enter the qualified health plan expenses allocable to 

qualified sick leave wages paid in 2023 for leave taken 

after March 31, 2020, and before April 1, 2021. This 

amount is also entered on Worksheet 1, Step 2, line 2b.

Line 19. Qualified Health Plan Expenses 

Allocable to Qualified Family Leave Wages for 

Leave Taken After March 31, 2020, and Before 

April 1, 2021

Enter the qualified health plan expenses allocable to 

qualified family leave wages paid in 2023 for leave taken 

after March 31, 2020, and before April 1, 2021. This 

amount is also entered on Worksheet 1, Step 2, line 2f.

Complete lines 22, 23, and 24 only if qualified 

sick leave wages were paid in 2023 for leave 

taken after March 31, 2021, and before October 1, 

2021.

Line 22. Qualified Sick Leave Wages for Leave 

Taken After March 31, 2021, and Before October 

1, 2021

Enter the qualified sick leave wages you paid in 2023 to 

your employees for leave taken after March 31, 2021, and 

before October 1, 2021, including any qualified sick leave 

wages that were above the social security wage base and 

any qualified sick leave wages excluded from the 

definition of employment under sections 3121(b)(1)–(22). 

See the instructions for line 12d, earlier, for more 

information about qualified sick leave wages for leave 

taken after March 31, 2021, and before October 1, 2021. 

This amount is also entered on Worksheet 2, Step 2, 

line 2a.

Line 23. Qualified Health Plan Expenses 

Allocable to Qualified Sick Leave Wages 

Reported on Line 22

Enter the qualified health plan expenses allocable to 

qualified sick leave wages paid in 2023 for leave taken 

after March 31, 2021, and before October 1, 2021. This 

amount is also entered on Worksheet 2, Step 2, line 2b.

Line 24. Amounts Under Certain Collectively 

Bargained Agreements Allocable to Qualified 

Sick Leave Wages Reported on Line 22

Enter the collectively bargained defined benefit pension 

plan contributions and collectively bargained 

apprenticeship program contributions allocable to 

CAUTION

!

CAUTION

!

-16- Instructions for Form 943 (2023)
qualified sick leave wages paid in 2023 for leave taken 

after March 31, 2021, and before October 1, 2021. This 

amount is also entered on Worksheet 2, Step 2, line 2c.

Complete lines 25, 26, and 27 only if qualified 

family leave wages were paid in 2023 for leave 

taken after March 31, 2021, and before October 1, 

2021.

Line 25. Qualified Family Leave Wages for Leave 

Taken After March 31, 2021, and Before October 

1, 2021

Enter the qualified family leave wages you paid in 2023 to 

your employees for leave taken after March 31, 2021, and 

before October 1, 2021, including any qualified family 

leave wages that were above the social security wage 

base and any qualified family leave wages excluded from 

the definition of employment under sections 3121(b)(1)–

(22). See the instructions for line 12d, earlier, for more 

information about qualified family leave wages for leave 

taken after March 31, 2021, and before October 1, 2021. 

This amount is also entered on Worksheet 2, Step 2, 

line 2g.

Line 26. Qualified Health Plan Expenses 

Allocable to Qualified Family Leave Wages 

Reported on Line 25

Enter the qualified health plan expenses allocable to 

qualified family leave wages paid in 2023 for leave taken 

after March 31, 2021, and before October 1, 2021. This 

amount is also entered on Worksheet 2, Step 2, line 2h.

Line 27. Amounts Under Certain Collectively 

Bargained Agreements Allocable to Qualified 

Family Leave Wages Reported on Line 25

Enter the collectively bargained defined benefit pension 

plan contributions and collectively bargained 

apprenticeship program contributions allocable to 

qualified family leave wages paid in 2023 for leave taken 

after March 31, 2021, and before October 1, 2021. This 

amount is also entered on Worksheet 2, Step 2, line 2i.

Third-Party Designee

If you want to allow an employee, a paid tax preparer, or 

another person to discuss your Form 943 with the IRS, 

check the “Yes” box in the Third-Party Designee section. 

Enter the name, phone number, and five-digit personal 

identification number (PIN) of the specific person to speak 

with—not the name of the firm that prepared your tax 

return. The designee may choose any five numbers as 

their PIN.

By checking “Yes,” you authorize the IRS to talk to the 

person you named (your designee) about any questions 

we may have while we process your return. You also 

authorize your designee to do all of the following.

• Give us any information that is missing from your return.

• Call us for information about processing your return.

• Respond to certain IRS notices that you’ve shared with 

your designee about math errors and return preparation. 

The IRS won't send notices to your designee.

You’re not authorizing your designee to bind you to 

anything (including additional tax liability) or to otherwise 

CAUTION

!

represent you before the IRS. If you want to expand your 

designee’s authorization, see Pub. 947.

The authorization will automatically expire 1 year from 

the due date (without regard to extensions) for filing your 

Form 943. If you or your designee wants to terminate the 

authorization, write to the IRS office for your location using 

the Without a payment address under Where Should You 

File, earlier.

Who Must Sign (Approved Roles)

Complete all information and sign Form 943. 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, 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 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 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 and provide the 

information in the Paid Preparer Use Only section if the 

preparer was paid to prepare Form 943 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.

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.

Generally, don't 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.

Instructions for Form 943 (2023) -17-
How To Get Forms, Instructions, and 

Publications

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 forms 

mailed to you.

Privacy Act and Paperwork Reduction Act Notice. We 

ask for the information on Forms 943, 943-A, and 943-V to 

carry out the Internal Revenue laws of the United States. 

We need it to figure and collect the right amount of tax. 

Subtitle C, Employment Taxes, of the Internal Revenue 

Code imposes employment taxes on wages and provides 

for income tax withholding. These forms are used to report 

the amount of taxes that you owe. Section 6011 requires 

you to provide the requested information if the tax applies 

to you. Section 6109 requires you to provide your 

identification number. If you fail to provide this information 

in a timely manner, or provide false or fraudulent 

information, you may be subject to penalties.

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. However, 

section 6103 allows or requires us to disclose this 

information to others as described in the Code. We may 

disclose your tax information to the Department of Justice 

for civil and criminal litigation, and to cities, states, the 

District of Columbia, and U.S. commonwealths and 

territories to administer their tax laws. We may also 

disclose this information to other countries under a tax 

treaty, to federal and state agencies to enforce federal 

nontax criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism.

The time needed to complete and file these forms will 

vary depending on individual circumstances. The 

estimated average time for Form 943 is:

Recordkeeping ..................... 14 hr., 49 min.

Learning about the law or the form........ 40 min.

Preparing and sending the form to the IRS . . 2 hr., 7 min.

The estimated average time for Form 943-V is 14 min.

If you have comments concerning the accuracy of 

these time estimates or suggestions for making this form 

simpler, we would be happy to hear from you. You can 

send us comments from IRS.gov/FormComments. Or you 

can write to the Internal Revenue Service, Tax Forms and 

Publications Division, 1111 Constitution Ave. NW, 

IR-6526, Washington, DC 20224. Don't send Form 943 to 

this address. Instead, see Where Should You File, earlier.

-18- Instructions for Form 943 (2023)
Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid 

in 2023 for Leave Taken After March 31, 2020, and Before April 1, 

2021 Keep for Your Records

Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for 

which it is applicable, on a client-by-client basis.)

If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2020, and before April 1, 2021, 

complete Step 1 and Step 2. Caution: Use Worksheet 2 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after 

March 31, 2021, and before October 1, 2021.

Step 1. Determine the 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

1a Enter the amount of social security tax from Form 943, line 3 .................... 1a

1b Employer share of social security tax. Mulitply line 1a by 50% (0.50) ........... 1b

1c Enter the amount from Form 8974, line 12, for this year ........................ 1c

1d Enter the amount to be claimed on Form 5884-C, line 11, for this year ............. 1d

1e Enter the amount to be claimed on Form 5884-D, line 12, for this year ............. 1e

1f Total nonrefundable credits already used against the employer share of social 

security tax. Add lines 1c, 1d, and 1e .................................... 1f

1g Employer share of social security tax remaining. Subtract line 1f 

from line 1b ....................................................... 1g

Step 2. Figure the sick and family leave credit

2a Qualified sick leave wages reported on Form 943, line 2a ...................... 2a

2a(i) Qualified sick leave wages included on Form 943, line 4, but not included on Form 943, 

line 2a, because the wages reported on that line were limited by the social security wage 

base ............................................................ 2a(i)

2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) ........................ 2a(ii)

2a(iii) Qualified sick leave wages excluded from the definition of employment under sections 

3121(b)(1)–(22) .................................................... 2a(iii)

2b Qualified health plan expenses allocable to qualified sick leave wages (Form 943, 

line 18) .......................................................... 2b

2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 

1.45% (0.0145) .................................................... 2c

2d Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c ......... 2d

2e Qualified family leave wages reported on Form 943, line 2b ..................... 2e

2e(i) Qualified family leave wages included on Form 943, line 4, but not included on Form 943, 

line 2b, because the wages reported on that line were limited by the social security wage 

base ............................................................ 2e(i)

2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) ...................... 2e(ii)

2e(iii) Qualified family leave wages excluded from the definition of employment under sections 

3121(b)(1)–(22) .................................................... 2e(iii)

2f Qualified health plan expenses allocable to qualified family leave wages (Form 943, 

line 19) .......................................................... 2f

2g Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 

1.45% (0.0145) .................................................... 2g

2h Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g ........ 2h

2i Credit for qualified sick and family leave wages. Add lines 2d and 2h .......... 2i

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 1g or line 2i. Enter this amount on Form 943, line 12b ...................... 2j

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, line 14d .................................. 2k

Instructions for Form 943 (2023) -19-
Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid 

in 2023 for Leave Taken After March 31, 2021, and Before October 1, 

2021 Keep for Your Records

Determine how you will complete this worksheet. (If you’re a third-party payer, you must complete this worksheet for each client for which 

it is applicable, on a client-by-client basis.)

If you paid qualified sick leave wages and/or qualified family leave wages in 2023 for leave taken after March 31, 2021, and before October 1, 2021, 

complete Step 1 and Step 2. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after 

March 31, 2020, and before April 1, 2021.

Step 1. Determine the employer share of Medicare tax after it is reduced by any credit claimed on Form 8974 

1a Enter the amount of Medicare tax from Form 943, line 5 ......................... 1a

1b Employer share of Medicare tax. Multiply line 1a by 50% (0.50) ................. 1b

1c Enter the amount from Form 8974, line 16, for this year ......................... 1c

1d Employer share of Medicare tax remaining. Subtract line 1c from line 1b .......... 1d

Step 2. Figure the sick and family leave credit

2a Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 

2021 (Form 943, line 22) ............................................... 2a

2a(i) Qualified sick leave wages included on Form 943, line 22, that were not included as wages 

reported on Form 943, lines 2 and 4, because the qualified sick leave wages were 

excluded from the definition of employment under sections 3121(b)(1)–(22) .......... 2a(i)

2a(ii) Subtract line 2a(i) from line 2a ........................................... 2a(ii)

2a(iii) Qualified sick leave wages included on Form 943, line 22, that were not included as wages 

reported on Form 943, line 2, because the qualified sick leave wages were limited by the 

social security wage base .............................................. 2a(iii)

2a(iv) Subtract line 2a(iii) from line 2a(ii) ........................................ 2a(iv)

2b Qualified health plan expenses allocable to qualified sick leave wages for leave taken after 

March 31, 2021, and before October 1, 2021 (Form 943, line 23) .................. 2b

2c Amounts under certain collectively bargained agreements allocable to qualified sick leave 

wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, 

line 24) ........................................................... 2c

2d Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 

6.2% (0.062) ....................................................... 2d

2e Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% 

(0.0145) .......................................................... 2e

2f Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e ............ 2f

2g Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 

2021 (Form 943, line 25) ............................................... 2g

2g(i) Qualified family leave wages included on Form 943, line 25, that were not included as 

wages reported on Form 943, lines 2 and 4, because the qualified family leave wages were 

excluded from the definition of employment under sections 3121(b)(1)–(22) .......... 2g(i)

2g(ii) Subtract line 2g(i) from line 2g ........................................... 2g(ii)

2g(iii) Qualified family leave wages included on Form 943, line 25, that were not included as 

wages reported on Form 943, line 2, because the qualified family leave wages were limited 

by the social security wage base ......................................... 2g(iii)

2g(iv) Subtract line 2g(iii) from line 2g(ii) ........................................ 2g(iv)

2h Qualified health plan expenses allocable to qualified family leave wages for leave taken 

after March 31, 2021, and before October 1, 2021 (Form 943, line 26) .............. 2h

2i Amounts under certain collectively bargained agreements allocable to qualified family 

leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 943, 

line 27) ........................................................... 2i

2j Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 

6.2% (0.062) ....................................................... 2j

2k Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 

1.45% (0.0145) ..................................................... 2k

2l Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k ............ 2l

2m Credit for qualified sick and family leave wages. Add lines 2f and 2l ............. 2m

2n 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 ............................................................ 2n

2o Credit for qualified sick and family leave wages after adjusting for other credits.

Subtract line 2n from line 2m ............................................ 2o

2p 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 1d or 

line 2o. Enter this amount on Form 943, line 12d .............................. 2p

2q 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 2p from line 2o 

and enter this amount on Form 943, line 14f ................................. 2q

-20- Instructions for Form 943 (2023)