943-X

Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version)

Agency
IRS
Revision
Rev. 2-2026
Fillable fields
321
Pages
6
Official source
IRS form page
Checked
October 21, 2026
Fill 943-X online
Page 1 of form 943-X

Form 943-X (sp): Spanish Version of the Adjusted Annual Return for Agricultural Employees

Form 943-X (sp) is the Spanish version of Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Every heading, line and certification in this PDF is in Spanish. Its Spanish title is "Ajuste a la Declaración del Impuesto Federal Anual del Empleador de Empleados Agropecuarios o Reclamación de Reembolso". The English Instructions for Form 943-X say many forms they discuss have Spanish-language versions available for employers and employees.

The form says it is used to correct errors made on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. It asks the employer to choose one process, an adjusted return or a claim, to certify how Forms W-2 and W-2c and affected employees were handled, to enter corrections line by line, and to explain each one. It says to use a separate Form 943-X for each year being corrected and to complete all five pages.

The IRS also publishes the English edition, Form 943-X, at the same revision. The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Form 943-X (sp): Spanish Version of the Adjusted Annual Return for Agricultural Employees, as printed by IRS

What's on Form 943-X (sp)

Header

EIN, legal business name, trade name and address, the calendar year of the return being corrected, the date the errors were discovered, and the aggregate filer boxes.

Part 1: choose only one process

Line 1 is the adjusted employment tax return and line 2 is the claim for a refund or abatement of the amount on line 25.

Part 2: certifications

Line 3 certifies that Forms W-2 or W-2c have been or will be filed. Lines 4 and 5 hold boxes about repaying employees, their written statements and the employer's share.

Part 3: corrections

Lines 6 to 38 on pages 2 to 4, each tied to a Form 943 line, with columns for the corrected total, the amount originally reported, the difference and the tax correction.

Part 4: explanation

Line 39 for corrections with both underreported and overreported amounts, line 40 for reclassified workers, and line 41 for a detailed explanation.

Part 5 and the page 6 chart

The signature, printed name, title, date and daytime phone, the paid preparer section, and a chart on page 6 titled "Which process should you use?"

How to fill out Form 943-X (sp)

  1. 1

    Header on every page

    Enter the EIN, legal name and address, the year being corrected (YYYY) and the date the errors were discovered (MM/DD/YYYY). Pages 2 to 5 repeat the name, EIN and corrected year at the top.

  2. 2

    Pick one process

    Check line 1 or line 2. The form says line 1 is checked when correcting both underreported and overreported amounts, and line 2 only when correcting overreported amounts. The page 6 chart helps choose.

  3. 3

    Certify in Part 2

    Check line 3. The form says to skip lines 4 and 5 when correcting only underreported amounts. For overreported amounts, at least one box on line 4 or line 5 is checked.

  4. 4

    Enter corrections

    On each line that changes, enter the corrected total, the amount originally reported or as previously corrected, and the difference, with a minus sign if negative. Column 4 multiplies by the printed rate, such as 0.124 on line 6.

  5. 5

    Total and explain

    Combine column 4 of lines 20 to 24c on line 25. Check lines 39 and 40 if they apply, then give a detailed explanation of how the corrections were determined on line 41.

  6. 6

    Sign page 5

    The signer prints their name and title, signs, dates and adds the best daytime phone. A paid preparer completes the section below.

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Where it goes, payment and timing

Where to send it

To the IRS. The English instructions give a state chart: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0008 for some states and Ogden, UT 84201-0008 for others, and Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 with no legal residence or principal place of business in any state.

Amount owed

The form says a line 25 amount above zero is owed and is paid by the time the return is filed. It points to the instructions for how to pay.

Negative line 25

With line 1 checked, the amount is credited to Form 943 for the period in which this form is filed. With line 2 checked, it is the amount to be refunded or abated.

Last 90 days

The page 6 chart says that within 90 days before the period of limitations for credit or refund expires, overreported amounts are corrected only through the claim process.

Not with Form 943

The form says not to attach it to Form 943 unless reclassifying workers, as described in the instructions for line 40.

Related forms

Who files Form 943-X (sp)?

  • Agricultural employers

    The form says it corrects errors made on Form 943, and the Part 5 declaration states that an original Form 943 was filed.

  • Aggregate return filers

    A box labeled for aggregate filers only lets a section 3504 agent, a certified professional employer organization (CPEO) or another third party identify itself.

  • Paid preparers

    Page 5 has a section for paid preparers only, with the preparer's name, PTIN, signature, firm name, EIN, address and phone.

  • Affected employees

    Employees do not file it. On lines 4 and 5 the employer certifies whether it repaid them or holds their written statements or authorizations.

  • Who receives it

    The IRS. The English instructions give the mailing addresses, which depend on where the business is located.

The employer that filed Form 943, or a third party filing an aggregate return, completes it and sends it to the IRS. Farmworkers and other employees do not file it.

Official sources and the blank

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Questions about Form 943-X

What language is Form 943-X (sp) in?

The PDF is in Spanish. The IRS lists it as the Spanish Version of Form 943-X. This page describes it in English.

Is there an English edition?

Yes. Form 943-X is the English edition. The IRS lists both at the February 2026 revision.

Which instructions go with it?

The form says to read the separate instructions before completing it. This page links the IRS Instructions for Form 943-X, which are in English.

Can one form correct several years?

No. The form says to use a separate Form 943-X for each year being corrected.

What is the difference between line 1 and line 2?

Line 1 is the adjustment process, where a negative total is credited to Form 943. Line 2 is the claim process, used only for overreported amounts, to ask for a refund or abatement.

Can I fill out Form 943-X (sp) online?

Yes. The PDF can be filled out in the browser on this page and downloaded without an account.