A final version of the instructions for Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund, and a final version of Form 943-X (PR) for Puerto Rico employers was released Feb. 28 by the Internal Revenue Service.
Compared to the draft version of the instructions released Jan. 26, the final instructions included lines related to the COBRA premium assistance credit in the reminder telling employers which lines to leave blank if years before 2021 are being corrected.
The final Form 943-X (PR) (Spanish) did not contain any changes compared to the draft version released ...
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