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2022 Userid: CPM Schema: Leadpct: 100% Pt. size: 10 12:11 - 22-Nov-2022
Department of the Treasury
Internal Revenue Service
Instructions for Form 943
Employer's Annual Federal Tax Return for Agricultural Employees
Section references are to the Internal Revenue Code The COVID-19 related credit for qualified sick and
unless otherwise noted. family leave wages is limited to leave taken after
Contents Page March 31, 2020, and before October 1, 2021.
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1 Generally, the credit for qualified sick and family leave
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 wages, as enacted under the Families First Coronavirus
Response Act (FFCRA) and amended and extended by
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 the COVID-related Tax Relief Act of 2020, for leave taken
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6 after March 31, 2020, and before April 1, 2021, and the
Purpose of Form 943 . . . . . . . . . . . . . . . . . . . . . 6 credit for qualified sick and family leave wages under
Who Must File Form 943? . . . . . . . . . . . . . . . . . . 6 sections 3131, 3132, and 3133 of the Internal Revenue
When Must You File? . . . . . . . . . . . . . . . . . . . . . 7 Code, as enacted under the American Rescue Plan Act of
How Should You Complete Form 943? . . . . . . . . . 7 2021 (the ARP), for leave taken after March 31, 2021, and
before October 1, 2021, have expired. However,
Where Should You File? . . . . . . . . . . . . . . . . . . . 8 employers that pay qualified sick and family leave wages
Depositing Your Taxes . . . . . . . . . . . . . . . . . . . . 8 in 2022 for leave taken after March 31, 2020, and before
What About Penalties and Interest? . . . . . . . . . . . 9 October 1, 2021, are eligible to claim a credit on Form 943
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . 10 filed for 2022. For more information, see the instructions
Third-Party Designee . . . . . . . . . . . . . . . . . . . . . . . 19 for line 12b, line 12d, line 14d, and line 14f, later.
Who Must Sign (Approved Roles) . . . . . . . . . . . . . . 20 Use Worksheet 1 to figure the credit for leave taken
Paid Preparer Use Only . . . . . . . . . . . . . . . . . . . . . . 20 after March 31, 2020, and before April 1, 2021. Use
How To Get Forms, Instructions, and Publications . . . 20 Worksheet 2 to figure the credit for leave taken after
March 31, 2021, and before October 1, 2021. For more
Worksheet 1. Credit for Qualified Sick and Family information about the credit for qualified sick and family
Leave Wages Paid in 2022 for Leave Taken
After March 31, 2020, and Before April 1, leave wages, go to IRS.gov/PLC.
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 The COVID-19 related employee retention credit has
Worksheet 2. Credit for Qualified Sick and Family expired. The employee retention credit enacted under
Leave Wages Paid in 2022 for Leave Taken the Coronavirus Aid, Relief, and Economic Security
After March 31, 2021, and Before October 1, (CARES) Act and amended and extended by the
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Taxpayer Certainty and Disaster Tax Relief Act of 2020
Worksheet 3. COBRA Premium Assistance was limited to qualified wages paid after March 12, 2020,
Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 and before July 1, 2021. The employee retention credit
Future Developments under section 3134 of the Internal Revenue Code, as
enacted by the ARP and amended by the Infrastructure
For the latest information about developments related to Investment and Jobs Act, was limited to wages paid after
Form 943 and its instructions, such as legislation enacted June 30, 2021, and before October 1, 2021, unless the
after they were published, go to IRS.gov/Form943. employer was a recovery startup business. An employer
What's New that was a recovery startup business could also claim the
employee retention credit for wages paid after September
Social security and Medicare tax for 2022. The rate of 30, 2021, and before January 1, 2022.
social security tax on taxable wages, including qualified Credit for COBRA premium assistance payments is
sick leave wages and qualified family leave wages paid in limited to periods of coverage beginning on or after
2022 for leave taken after March 31, 2021, and before April 1, 2021, through periods of coverage beginning
October 1, 2021, is 6.2% each for the employer and on or before September 30, 2021. Section 9501 of the
employee or 12.4% for both. Qualified sick leave wages ARP provides for COBRA premium assistance in the form
and qualified family leave wages paid in 2022 for leave of a full reduction in the premium otherwise payable by
taken after March 31, 2020, and before April 1, 2021, certain individuals and their families who elect COBRA
aren't subject to the employer share of social security tax; continuation coverage due to a loss of coverage as the
therefore, the tax rate on these wages is 6.2%. The social result of a reduction in hours or an involuntary termination
security wage base limit is $147,000. of employment (assistance eligible individuals). This
The Medicare tax rate is 1.45% each for the employee COBRA premium assistance is available for periods of
and employer, unchanged from 2021. There is no wage coverage beginning on or after April 1, 2021, through
base limit for Medicare tax. periods of coverage beginning on or before September
30, 2021. A premium payee is entitled to the COBRA
premium assistance credit at the time an eligible individual

Nov 22, 2022 Cat. No. 25976L