Page 256 - BusinessStructures & Forms

12:11 - 22-Nov-2022
Page 19 of 24
Fileid: … tions/i943/2022/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Lines 18 Through 27 Line 24. Amounts Under Certain Collectively
The amounts entered on lines 18 through 27 are amounts Bargained Agreements Allocable to Qualified
that you use on the worksheets at the end of these Sick Leave Wages Reported on Line 22
instructions to figure certain credits. If you're claiming Enter the collectively bargained defined benefit pension
these credits, you must enter the applicable amounts. plan contributions and collectively bargained
Complete lines 18 and 19 only if qualified health apprenticeship program contributions allocable to
! plan expenses allocable to qualified sick leave qualified sick leave wages paid in 2022 for leave taken
after March 31, 2021, and before October 1, 2021. This
CAUTION wages and/or qualified family leave wages were amount is also entered on Worksheet 2, Step 2, line 2c.
paid in 2022 for leave taken after March 31, 2020, and
before April 1, 2021. Complete lines 25, 26, and 27 only if qualified
! family leave wages were paid in 2022 for leave
Line 18. Qualified Health Plan Expenses CAUTION taken after March 31, 2021, and before October 1,
Allocable to Qualified Sick Leave Wages for 2021.
Leave Taken After March 31, 2020, and Before
April 1, 2021 Line 25. Qualified Family Leave Wages for
Enter the qualified health plan expenses allocable to Leave Taken After March 31, 2021, and Before
qualified sick leave wages paid in 2022 for leave taken October 1, 2021
after March 31, 2020, and before April 1, 2021. This Enter the qualified family leave wages you paid in 2022 to
amount is also entered on Worksheet 1, Step 2, line 2b. your employees for leave taken after March 31, 2021, and
before October 1, 2021, including any qualified family
Line 19. Qualified Health Plan Expenses leave wages that were above the social security wage
Allocable to Qualified Family Leave Wages for base and any qualified family leave wages excluded from
Leave Taken After March 31, 2020, and Before the definition of employment under sections 3121(b)(1)–
April 1, 2021 (22). See the instructions for line 12d, earlier, for more
Enter the qualified health plan expenses allocable to information about qualified family leave wages for leave
taken after March 31, 2021, and before October 1, 2021.
qualified family leave wages paid in 2022 for leave taken This amount is also entered on Worksheet 2, Step 2,
after March 31, 2020, and before April 1, 2021. This line 2g.
amount is also entered on Worksheet 1, Step 2, line 2f.
Complete lines 22, 23, and 24 only if qualified Line 26. Qualified Health Plan Expenses
! sick leave wages were paid in 2022 for leave Allocable to Qualified Family Leave Wages
CAUTION taken after March 31, 2021, and before October 1, Reported on Line 25
2021. Enter the qualified health plan expenses allocable to
qualified family leave wages paid in 2022 for leave taken
Line 22. Qualified Sick Leave Wages for Leave after March 31, 2021, and before October 1, 2021. This
Taken After March 31, 2021, and Before October amount is also entered on Worksheet 2, Step 2, line 2h.
1, 2021 Line 27. Amounts Under Certain Collectively
Enter the qualified sick leave wages you paid in 2022 to Bargained Agreements Allocable to Qualified
your employees for leave taken after March 31, 2021, and Family Leave Wages Reported on Line 25
before October 1, 2021, including any qualified sick leave
wages that were above the social security wage base and Enter the collectively bargained defined benefit pension
any qualified sick leave wages excluded from the plan contributions and collectively bargained
definition of employment under sections 3121(b)(1)–(22). apprenticeship program contributions allocable to
See the instructions for line 12d, earlier, for more qualified family leave wages paid in 2022 for leave taken
information about qualified sick leave wages for leave after March 31, 2021, and before October 1, 2021. This
taken after March 31, 2021, and before October 1, 2021. amount is also entered on Worksheet 2, Step 2, line 2i.
This amount is also entered on Worksheet 2, Step 2, Third-Party Designee
line 2a.
If you want to allow an employee, a paid tax preparer, or
Line 23. Qualified Health Plan Expenses another person to discuss your Form 943 with the IRS,
Allocable to Qualified Sick Leave Wages check the “Yes” box in the Third-Party Designee section.
Reported on Line 22 Enter the name, phone number, and five-digit personal
Enter the qualified health plan expenses allocable to identification number (PIN) of the specific person to speak
with—not the name of the firm that prepared your tax
qualified sick leave wages paid in 2022 for leave taken return. The designee may choose any five numbers as
after March 31, 2021, and before October 1, 2021. This their PIN.
amount is also entered on Worksheet 2, Step 2, line 2b.
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.

Instructions for Form 943 (2022) -19-