Who is required to file Form 943-A?

Employers are required to file Form 943-A along with Form 943, but not every employer must file Form 943-A. Here are the criteria for filing Form 943-A:

• If you follow a semi-weekly deposit schedule (Semi-weekly depositor), or
• If you are a monthly depositor and accumulate a tax liability of $100,000 or more on any day of a calendar month, you will also be considered a semi-weekly depositor.

When must you file Form 943-A for 2024?

Form 943-A must be filed along with Form 943. The due date for filing Form 943-A is the same as Form 943. The due date for filing Form 943-A is January 31, 2025.

Note: If the deadline falls on a federal holiday or weekend, the following business day becomes the deadline.

How to fill out Form 943-A?

To fill out Form 943-A, you must follow the instructions below to file it easily

• Business Information: Enter your Employer Identification Number (EIN), business name, and Calendar year accurately.
• Enter Tax Liability:
  • Enter the tax liabilities based on the days wages were paid to your employees.
  • You must enter the monthly total tax liability on lines A to L. Also, enter the total tax liability for the year in Line M.
  • Ensure the total tax liability for the year must equal the total taxes on Form 943 (Line 13).
• Check the box on Form 943: If you are attaching Form 943-A with
  Form 943 you must check the box ‘Semiweekly schedule depositors’ on Form 943.
• Review and submit: Make sure to review the completed form for accuracy before submitting it.

How can the previously reported tax liability on Form 943-A be corrected?

If you have reported incorrect information on your previously filed Form 943-A, you can amend it by using Form 943-X. Here are certain conditions for amending the tax return:

• No change in total tax liability

  If the error in Form 943-A does not affect the total tax liability of the form, then you can file Form 943-A separately. Form 943-X is not required.

• Changes in total tax liability

  If you have a tax increase or decrease in the Form 943-A, you must file it with the Form 943-X.

  • Tax decrease: If you are filing Form 943-X, you can file an amended Form 943-A with it. Ensure the total liability reported on your amended Form 943-A must equal the tax reported on Form 943-X.
  • Tax increase: If you were assessed an FTD penalty caused by an incorrect, incomplete, or missing 943-A and have a tax increase, you only need to file an amended Form 943-A.