IRS Finalizes Amended Annual Employer Returns, Instructions

New revisions of the form and instructions for amending the annual employer’s federal tax return for agricultural employees, and instructions for the form amending the annual employer’s federal return for nonagricultural employees, were released Feb. 24 by the Internal Revenue Service.

The February 2026 revision of Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund, contains a box for aggregate filers to indicate what type of filer they are, similar to that on other federal employment tax returns.

Instructions for Form 943-X and for Form 944-X, Adjusted Employer’s Annual Federal Tax Return ...