Page 253 - BusinessStructures & Forms

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Line 13. Total Taxes After paid sick leave to employees that otherwise meets the
Adjustments and Nonrefundable requirements of the EPSLA, as amended for purposes of
the ARP, and/or provide paid family leave to employees
Credits that otherwise meets the requirements under the
Subtract line 12g from line 11 and enter the result on Expanded FMLA, as amended for purposes of the ARP,
for leave taken after March 31, 2021, and before October
line 13. The amount entered on line 13 can't be less than 1, 2021. Enter the refundable portion of the credit for
zero. qualified sick and family leave wages from Worksheet 2,
Line 14a. Total Deposits Step 2, line 2q. The refundable portion of the credit is

Enter your deposits for this year, including any allowed after the employer share of Medicare tax is
reduced to zero by nonrefundable credits that are applied
overpayment that you applied from filing Form 943-X, in against the employer share of Medicare tax.
the current year. Also include in the amount shown any
overpayment from a previous period that you applied to Line 14g. Refundable Portion of
this return. Don’t include any amount you didn’t deposit COBRA Premium Assistance Credit
because you reduced your deposits in anticipation of the
credit for qualified sick and family leave wages, and/or the Complete line 14g only if an eligible individual
COBRA premium assistance credit, as discussed in ! elects coverage in 2022 for periods of coverage
Notice 2020-22 and Notice 2021-24. CAUTION beginning on or after April 1, 2021, through
Line 14d. Refundable Portion of periods of coverage beginning on or before September
Credit for Qualified Sick and Family 30, 2021, due to the COBRA notice and election period
requirements (generally, employers have 60 days to
Leave Wages for Leave Taken After provide notice and assistance eligible individuals have 60
days to elect coverage).
March 31, 2020, and Before April 1, Enter the refundable portion of the COBRA premium
2021 assistance credit from Worksheet 3, Step 2, line 2f. The
refundable portion of the credit is allowed after the
Complete line 14d only if qualified sick leave employer share of Medicare tax is reduced to zero by
! wages and/or qualified family leave wages were nonrefundable credits that are applied against the
CAUTION paid in 2022 for leave taken after March 31, 2020, employer share of Medicare tax.
and before April 1, 2021.
Certain private employers with fewer than 500 Line 14h. Total Deposits and
employees that provide paid sick leave under the EPSLA Refundable Credits
and/or provide paid family leave under the Expanded Add lines 14a, 14d, 14f, and 14g. Enter the total on
FMLA are eligible to claim the credit for qualified sick and line 14h.
family leave wages. Enter the refundable portion of the
credit for qualified sick and family leave wages from Line 15. Balance Due
Worksheet 1, Step 2, line 2k. The credit for qualified sick If line 13 is more than line 14h, enter the difference on
and family leave wages consists of the qualified sick leave line 15. Otherwise, see the instructions for line 16, later.
wages, the qualified family leave wages, the qualified Never make an entry on both lines 15 and 16.
health plan expenses allocable to those wages, and the
employer share of Medicare tax allocable to those wages. You don't have to pay if line 15 is less than $1.
The refundable portion of the credit is allowed after the Generally, you should have a balance due only if your
employer share of social security tax is reduced to zero by total taxes after adjustments and nonrefundable credits
nonrefundable credits that are applied against the (line 13) are less than $2,500, and you didn't incur a
employer share of social security tax. $100,000 next-day deposit obligation during the year.
Line 14f. Refundable Portion of Credit However, see section 7 of Pub. 51 for information about
payments made under the accuracy of deposits rule.
for Qualified Sick and Family Leave If you were required to make federal tax deposits, pay
Wages for Leave Taken After March the amount shown on line 15 by EFT. If you weren't
31, 2021, and Before October 1, 2021 required to make federal tax deposits or you're a monthly
schedule depositor making a payment under the accuracy
Complete line 14f only if qualified sick leave of deposits rule (see section 7 of Pub. 51), you may pay
the amount shown on line 15 by EFT, credit card, debit
! wages and/or qualified family leave wages were card, check, money order, or EFW. For more information
CAUTION paid in 2022 for leave taken after March 31, 2021, on electronic payment options, go to IRS.gov/Payments.
and before October 1, 2021.
If you pay by EFT, credit card, or debit card, file your
Employers with fewer than 500 employees and certain return using the Without a payment address under Where
governmental employers without regard to number of Should You File, earlier. Don't file Form 943-V, Payment
employees (except for the federal government and its Voucher.
agencies and instrumentalities unless described in
section 501(c)(1)) are entitled to a credit if they provide If you pay by check or money order, make it payable to
“United States Treasury.” Enter your EIN, “Form 943,” and

-16- Instructions for Form 943 (2022)