Header
EIN, name as shown on Form 943, the calendar year (same as Form 943), the type of filer box, and whether the schedule is attached to Form 943 or Form 943-X.
943 Sch. R
Allocation Schedule for Aggregate Form 943 Filers
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 856
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Schedule R (Form 943): Allocation Schedule for Aggregate Form 943 Filers
Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers, splits the amounts on an aggregate Form 943 among the clients they belong to. The Instructions for Form 943 describe an aggregate Form 943 as a return that combines amounts from multiple clients or customers onto a single Form 943. The schedule says the term client includes the term customer.
The filer enters its own EIN, the name shown on Form 943 and the calendar year, checks a type of filer box (Section 3504 Agent, CPEO or Other Third Party) and checks whether the schedule is attached to Form 943 or Form 943-X. Each numbered line holds one client, with columns that point to specific lines of Form 943 and Form 943-X. A Continuation Sheet adds more client lines.
This page has the December 2025 revision. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Schedule R (Form 943)
Columns (a) and (b)
The client's EIN, and a type of wages column labeled CPEO only.
Form 943 columns
Columns (c), (d), (g), (h), (i), (j), (m) and (o) take each client's share of Form 943 lines 1, 2, 4, 6, 8, 12, 13 and 14, from number of agricultural employees to total deposits.
Form 943-X columns
Columns (e), (f), (k), (l), (n), (p), (q) and (r) to (y) point to Form 943-X lines 7, 8, 14, 15b, 15c and 24c (column 1 total), 23, 24b, 26, 27 and 31 to 36.
Lines 1 to 9
Lines 1 to 5 are client lines. Line 6 subtotals them, line 7 brings in the line 9 subtotals of all Continuation Sheets, line 8 holds the filer's Form 943 amounts for its own employees, and line 9 is the total.
Continuation Sheet
Repeats the header and adds client lines 1 to 8, with line 9 subtotals that go on Schedule R, page 1, line 7.
How to fill out Schedule R (Form 943)
- 1
Header
Enter the EIN, the name as shown on Form 943 and the calendar year (same as Form 943). Check one type of filer box and the box for Form 943 or Form 943-X.
- 2
One line per client
Type or print within the boxes. The form says to complete a separate line for the amounts allocated to each client, starting with the client's EIN in column (a).
- 3
Column (b)
Column (b), type of wages, is labeled CPEO only.
- 4
Allocate the amounts
In each other column, enter the client's share of the Form 943 or Form 943-X line named in the column heading.
- 5
More than five clients
Use Continuation Sheets for more clients and enter the combined line 9 subtotals of all sheets on line 7 of page 1.
- 6
Own employees and totals
Enter the Form 943 amounts for the filer's own employees on line 8, then add lines 6, 7 and 8 for the totals on line 9.
The schedule says to read the instructions before completing it. The Instructions for Form 943 cover who files it but give no column by column steps, so these steps follow what the form prints.
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Where it goes and when
Attached to Form 943 or Form 943-X
The schedule has boxes to show it is attached to Form 943 or Form 943-X. The Form 943 instructions say section 3504 agents and CPEOs attach it to their aggregate Form 943.
Electronic filing for CPEOs
The instructions say CPEOs generally file Form 943 and Schedule R (Form 943) electronically, citing Rev. Proc. 2023-18.
Due date
It goes in with the Form 943. The instructions say, for 2025, file Form 943 by February 2, 2026, or by February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.
Aggregate filer box on Form 943
Form 943 has an Aggregate Return Filers Only section where the filer checks Section 3504 Agent, CPEO or Other Third Party.
Related forms
943
Employer's Annual Federal Tax Return for Agricultural Employees
109 fields, 3 pages
943-X
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
321 fields, 6 pages
2678
Employer/Payer Appointment of Agent
46 fields, 2 pages
8973
Certified Professional Employer Organization/Customer Reporting Agreement
94 fields, 3 pages
941 Sch. R
Allocation Schedule for Aggregate Form 941 Filers
828 fields, 2 pages
940 Sch. R
Allocation Schedule for Aggregate Form 940 Filers
611 fields, 3 pages
Who completes Schedule R (Form 943)?
The Instructions for Form 943 say approved section 3504 agents and CPEOs complete and file it when filing an aggregate Form 943. It is a payroll filer's schedule, not something an individual or a farmworker files.
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Questions about Form 943 Sch. R
Who files Schedule R (Form 943)?
Aggregate Form 943 filers. The instructions name approved section 3504 agents and CPEOs, and other third-party payers such as non-certified PEOs when they have clients claiming the qualified small business payroll tax credit for increasing research activities.
What is an aggregate Form 943?
The instructions describe it as a return that combines amounts from multiple clients or customers onto a single Form 943.
How many clients fit on the schedule?
Page 1 has five client lines. Each Continuation Sheet has eight more, and their subtotals go on line 7 of page 1.
Can it be attached to Form 943-X?
Yes. The header has a box for Form 943-X, and several columns point to Form 943-X lines.
Is column (b) for every filer?
The form labels column (b), type of wages, CPEO only.