Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund

Instructions for Form 944-X

Department of the Treasury
Internal Revenue Service

(Rev. November 2009)
Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New?
COBRA premium assistance payments credit. Employers
who make COBRA premium assistance payments for
assistance eligible individuals are allowed a credit for the
payments on Form 944. Any errors discovered on previously
filed Forms 944 for this credit are adjusted on Form 944-X. See
17a. COBRA premium assistance payments on page 8.
New form. The Internal Revenue Service (IRS) has developed
Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return
or Claim for Refund, to replace Form 941c, Supporting
Statement to Correct Information. Use Form 944-X to make
corrections to previously filed Forms 944. Do not attach Form
944-X to your Form 944; file Form 944-X separately.
Form 944-X replaces Form 843, Claim for Refund or
Request for Abatement, for employers to request a refund or
abatement of overreported employment taxes. Continue to use
Form 843 when requesting a refund or abatement of assessed
interest or penalties.
We believe you will find Form 944-X and its instructions
easier to understand and fill out than Form 941c. At the same
time, the new form will enable the IRS to make corrections to
employment taxes more accurately and efficiently. Please read
both the form and these instructions carefully to become
familiar with the many changes.
Background. Treasury Decision 9405 changed the process
for making interest-free adjustments to employment taxes
reported on Form 944, Employer’s ANNUAL Federal Tax
Return, and for filing a claim for refund or abatement of
employment taxes. Treasury Decision 9405, 2008-32 I.R.B.
293, is available at
www.irs.gov/irb/2008-32_irb/ar13.html. You will use the revised
adjustment process if you underreported employment taxes and
are making a payment, or if you overreported employment
taxes and will be applying the credit to the Form 944 year or
Form 941 quarter during which you file Form 944-X. (However,
see the CAUTION on page 2.) You will use the revised claim
process if you overreported employment taxes and are
requesting a refund or abatement of the overreported amount.
References to Form 944 on Form 944-X and in these
instructions also apply to Form 944-SS, Employer’s ANNUAL
Federal Tax Return, unless otherwise noted. We use the terms
“correct” and “corrections” on Form 944-X and in these
instructions to include interest-free adjustments under sections
6205 and 6413 and claims for refund and abatement under
sections 6402, 6414, and 6404.
If you have comments or suggestions for improving Form
944-X or these instructions, we would be happy to hear from
you. Write to the address shown in the Privacy Act and
Paperwork Reduction Act Notice on Form 944.
New process for correcting employment taxes. After
December 31, 2008, when you discover an error on a
previously filed Form 944, you must:
• Correct that error using Form 944-X,
• File a separate Form 944-X for each Form 944 you are
correcting, and
• File Form 944-X separately. Do not file Form 944-X with
Form 944.
Beginning with 2009, Form 944 will no longer provide
adjustment lines (formerly lines 6b through 6f) for correcting

prior year errors. However, continue to report current year
adjustments for fractions of cents, third-party sick pay, tips, and
group-term life insurance on Form 944 using line 6.
Report the correction of underreported and overreported
amounts for the same year on a single Form 944-X, unless you
are requesting a refund or abatement. If you are requesting a
refund or abatement and are correcting both underreported and
overreported amounts, file one Form 944-X correcting the
underreported amounts only and a second Form 944-X
correcting the overreported amounts.
Follow the chart on the back of Form 944-X for help in
choosing whether to use the adjustment process or the claim
process.

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CAUTION

Do not use Form 944-X to correct Form CT-1, 941, 943,
or 945. Instead, use the “X” forms that correspond to
those returns (Form CT-1 X, 941-X, 943-X, or 945-X).

General Instructions:
Understanding Form 944-X
What Is the Purpose of Form 944-X?
Use Form 944-X to correct errors on a Form 944 that you
previously filed. Use Form 944-X to correct:
• Wages, tips, and other compensation;
• Income tax withheld from wages, tips, and other
compensation;
• Taxable social security wages;
• Taxable social security tips;
• Taxable Medicare wages and tips;
• Advance earned income credit (EIC) payments made to
employees; and
• Credits for COBRA premium assistance payments.
If you did not file a Form 944 for one or more years for which
you should have filed Form 944, do not use Form 944-X.
Instead, file Form 944 for each of those years. See also When
Should You File Form 944-X? on page 2.
Note. However, if you did not file Forms 944 because you
improperly treated workers as independent contractors or
nonemployees and are now reclassifying them as employees,
see the instructions for line 20 on page 8.
You have additional requirements to complete when filing
Form 944-X, such as certifying that you filed (or will file) all
applicable Forms W-2, Wage and Tax Statements, and Forms
W-2c, Corrected Wage and Tax Statements. For corrections of
overreported federal income tax, social security or Medicare
tax, you must make any certifications that apply to your
situation.
Be sure to give us a detailed explanation on line 21 for each
correction you show on Form 944-X.

Where Can You Get Help?
For help filing Form 944-X or for questions about federal
employment taxes and tax corrections, you can:
• Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the
hearing impaired at 1-800-829-4059),
• Visit the IRS website at www.irs.gov/businesses and click on
“Employment Taxes,” or
• Get Pub. 15 (Circular E), Employer’s Tax Guide, for
correcting Form 944, or Pub. 80 (Circular SS), Federal Tax

Cat. No. 20334B

Guide for Employers in the U.S. Virgin Islands, Guam,
American Samoa, and the Commonwealth of the Northern
Mariana Islands, for correcting Form 944-SS.

amounts, you must file another Form 944-X reporting only
corrections to the underreported amounts. See Is There a
Deadline for Filing Form 944-X? below.

See also How Can You Order Forms and Publications from
the IRS? on page 9.

If you discovered an error on or before December 31,

TIP 2008, but did not report it as a line adjustment on Form
944 for any year ended before 2009 and did not file a
claim (Form 843), you may use Form 944-X to correct the error.
File Form 944-X for the year in which you made the error.

When Should You File Form 944-X?
File Form 944-X when you discover an error on a previously
filed Form 944.

Is There a Deadline for Filing Form
944-X?

However, if your only errors on Form 944 relate to federal
tax liabilities reported in Part 2 of Form 944 or on Form 945-A,
Annual Record of Federal Tax Liability, do not file Form 944-X.
For more information about correcting federal tax liabilities
reported in Part 2 of Form 944 or on Form 945-A, see the
instructions for Form 945-A.
Due dates. The due date for filing Form 944-X to qualify for
interest-free adjustments for underpayments or overpayments
depends on when you discover an error and if you
underreported or overreported tax. If you underreported tax,
see Underreported tax below. For overreported amounts, you
may choose to either make an interest-free adjustment or file a
claim for refund or abatement. If you are correcting
overreported amounts, see Overreported tax — credit and
Overreported tax — claim below. If any due date falls on a
Saturday, Sunday, or legal holiday, you may file Form 944-X on
the next business day. If we receive Form 944-X after the due
date, we will treat Form 944-X as filed on time if the envelope
containing Form 944-X is properly addressed, contains
sufficient postage, and is postmarked by the U.S. Postal
Service on or before the due date, or sent by an
IRS-designated private delivery service on or before the due
date. If you do not follow these guidelines, we will consider
Form 944-X filed when it is actually received. See Pub. 15
(Circular E) for more information on IRS-designated private
delivery services.

Generally, you may correct overreported taxes on a previously
filed Form 944 if you file Form 944-X within 3 years of the date
Form 944 was filed or 2 years from the date you paid the tax
reported on Form 944, whichever is later. You may correct
underreported taxes on a previously filed Form 944 if you file
Form 944-X within 3 years of the date the Form 944 was filed.
We call each of these time frames a “period of limitations.” For
the period of limitations, Form 944 is considered filed on April
15 of the succeeding year if filed before that date.
Example: You filed your 2008 Form 944 on January 27,
2009, and payments were timely made. The IRS treats the
return as if it were filed on April 15, 2009. On January 20, 2012,
you discover that you overreported social security and Medicare
wages on that form by $350. To correct the error, you must file
Form 944-X by April 15, 2012, which is the end of the period of
limitations, and use the claim process.
If you file Form 944-X to correct overreported amounts
in the last 90 days of a period of limitations (after
CAUTION January 15, 2012, in the example above), you must use
the claim process. You cannot use the adjustment process. If
you are also correcting underreported amounts, you must use
the adjustment process to file another Form 944-X reporting the
underreported amounts only and pay any tax due.

!

Underreported tax. If you are correcting underreported tax,
you must file Form 944-X by the due date of the return for the
return period in which you discovered the error. When you
discover that you underreported tax on a previously filed Form
944, file Form 944-X no later than January 31 of the following
year. Pay the amount you owe when you file. Doing so will
generally ensure that your correction is interest free and not
subject to failure-to-pay or failure-to-deposit penalties. See
What About Penalties and Interest? on page 3. For details on
how to make a payment, see the instructions for line 18 on
page 8.
Example — You owe tax: On February 11, 2010, you
discover that you underreported $1,000 of social security and
Medicare wages on your 2009 Form 944. File Form 944-X and
pay the amount you owe by January 31, 2011, because you
discovered the error in 2010 and January 31, 2011, is the due
date for that year. If you file Form 944-X before January 31,
2011, pay the amount you owe when you file.
Overreported tax — credit. If you overreported tax and
choose to apply the credit on Form 944 or Form 941, file Form
944-X soon after you discovered the error but more than 90
days before the period of limitations on credit or refund for Form
944 expires. See Is There a Deadline for Filing Form 944-X?
below.
Example — You want your credit applied to Form 944:
You filed and paid your 2009 Form 944 taxes on January 30,
2010. On May 1, 2010, you discover that you overreported tax
on your 2009 Form 944. You file Form 944-X on June 1, 2010.
IRS treats your credit as a tax deposit made on January 1,
2010. When you file your 2009 Form 944, include the amount
from line 18 of Form 944-X on line 10 of your 2010 Form 944.
Overreported tax — claim. If you overreported tax on Form
944, you may choose to file a claim for refund or abatement on
Form 944-X any time before the period of limitations on credit or
refund expires. If you need to correct any underreported

Where Should You File Form 944-X?
Send your completed Form 944-X to the Internal Revenue
Service Center shown below.
IF you are in . . . . . . .

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THEN use this address . . .

Special filing addresses for
exempt organizations; federal,
state, and local governmental
entities; and Indian tribal
governmental entities; regardless
of location

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044

Connecticut, Delaware, District of
Columbia, Georgia, Illinois,
Indiana, Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire, New
Jersey, New York, North Carolina,
Ohio, Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0044

Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Florida, Hawaii, Idaho, Iowa,
Kansas, Louisiana, Minnesota,
Mississippi, Missouri, Montana,
Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah,
Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044

No legal residence or principal
place of business in any state

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

an examination of a prior period, (b) you knowingly
underreported your employment tax liability, (c) you received a
notice and demand for payment after assessment, or (d) you
received a Notice of Determination of Worker Classification.

How Should You Complete Form 944-X?
Use a Separate Form 944-X for Each Year You
Are Correcting

Example: On November 12, 2010, you discovered that you
underreported $1,000 of social security and Medicare wages on
your 2009 Form 944. You filed Form 944-X on January 15,
2011, to correct the error. (The due date for filing your 2010
Form 944-X was January 31, 2011.) You paid the
underreported tax of $153 when you filed on January 15, 2011.
In the appropriate space on page 1 of Form 944-X, you entered
“11/12/2010” as the date you discovered the error. You
adequately explained the correction on line 21.

Use a separate Form 944-X for each Form 944 you are
correcting. For example, if you found errors on your Forms 944
for 2008 and 2009, file one Form 944-X to correct the 2008
Form 944. File a second Form 944-X to correct the 2009 Form
944.

EIN, Name, and Address
Enter your EIN, name, and address in the spaces provided.
Also enter your name and EIN on the tops of pages 2 and 3,
and on any attachments. If your address has changed since
you filed your Form 944, enter the corrected information and the
IRS will update your address of record.

Overview of the New Process
The new process for adjusting or filing a claim for Form 944 is
outlined below.

Return You Are Correcting
In the box at the top of page 1 of Form 944-X, check the type of
return (Form 944 or Form 944-SS) you are correcting. Enter the
calendar year of the Form 944 you are correcting. Enter the
calendar year on pages 2 and 3 in the box marked “Correcting
calendar year,” and on any attachments.

If you underreported the tax. If you underreported the tax
on a previously filed Form 944, check the box on line 1 and pay
any additional amount you owe when you file Form 944-X. For
details on how to make a payment, see the instructions for line
18 on page 7.

Enter the Date You Discovered Errors

Example — You underreported employment taxes: On
June 20, 2010, you discover an error that results in additional
tax on your 2009 Form 944. File Form 944-X by January 31,
2011, and pay the amount you owe when you file. See When
Should You File Form 944-X? on page 2. Do not attach Form
944-X to your 2010 Form 944.

You must enter the date you discovered errors. If you are
reporting several errors you discovered at different times, enter
the earliest date you discovered an error here. On line 21,
report any subsequent dates and related errors.

Must You Make an Entry on Each Line?
You must provide all of the information requested at the top of
page 1 of Form 944-X. You must check one box (but not both)
in Part 1. You must check the box on line 3 and any boxes that
apply on lines 4 and 5. In Part 3, if any line does not apply,
leave it blank. Complete Parts 4 and 5 as instructed.

If you overreported the tax. If you overreported the tax on
a previously filed Form 944, you may choose to:
• Use the adjustment process. Check the box on line 1 to apply
any credit (negative amount) from line 18 to Form 944 for the
year during which you file Form 944-X, or
• Use the claim process. Check the box on line 2 to file a claim
on Form 944-X requesting a refund or abatement of the amount
shown on line 18.

How Should You Report Negative Amounts?
Form 944-X uses negative numbers to show reductions in tax
(credits) and positive numbers to show additional tax (amounts
you owe).
When reporting a negative amount in columns 3 and 4, use
a minus sign instead of parentheses. For example, enter
“-10.59” instead of “(10.59).” However, if you are completing the
return on your computer and your software only allows you to
use parentheses to report negative amounts, you may use
them.

To ensure the IRS has enough time to process a credit

TIP for an overreporting adjustment in the year in which
you file Form 944-X, you are encouraged to file Form
944-X correcting the overreported amount in the first 11 months
of a year. For example, if you discover an overreported amount
in December, you may want to file Form 944-X during the first
11 months of the next year. This should ensure the IRS will
have enough time to process the Form 944-X so the credit will
be posted before you file Form 944, thus avoiding an erroneous
balance due notice from the IRS. See the example below. (If
you currently file Form 941 instead of Form 944 and will claim a
credit on Form 941, file Form 944-X in the first 2 months of a
quarter in any quarter before the expiration of the period of
limitations on Form 944. In the year of the expiration of the
period of limitations on Form 944, file Form 944-X at least 90
days before the expiration date.)

How Should You Make Entries on Form 944-X?
You can help the IRS process Form 944-X timely and
accurately if you follow these guidelines.
• Type or print your entries.
• Use Courier font (if possible) for all typed or
computer-generated entries.
• Omit dollar signs. You may use commas and decimal points,
if desired. Enter dollar amounts to the left of any preprinted
decimal point and cents to the right of it.
• Always show an amount for cents. Do not round entries to
whole dollars.
• Complete all three pages and sign Form 944-X on page 3.
• Staple multiple sheets in the upper-left corner.

Example — You want your overreported tax applied as a
credit to Form 944: On December 22, 2010, you discover you
overreported your tax on your 2009 Form 944 and want to
choose the adjustment process. To allow the IRS enough time
to process the credit, you file Form 944-X on January 6, 2011.

What About Penalties and Interest?
Generally, your correction of an underreported amount will not
be subject to a failure-to-pay penalty, failure-to-deposit penalty,
or interest if you:
• File on time (by the due date of Form 944 for the year in
which you discover the error),
• Pay the amount shown on line 18 when you file Form 944-X,
• Enter the date you discovered the error, and
• Explain in detail the grounds and facts relied on to support
the correction.
No correction will be eligible for interest-free treatment if (a)
the amounts underreported relate to an issue that was raised in

Specific Instructions:
Part 1: Select ONLY One Process
Because Form 944-X may be used to file either an adjusted
employment tax return or a claim for refund or abatement, you
must check one box in either line 1 or line 2. Do not check both
boxes.

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these instructions also apply to Forms W-2AS, W-2CM,
W-2GU, and W-2VI unless otherwise noted.
You must check the box on line 3 to certify that you filed
Forms W-2 or Forms W-2c even if your corrections on Form
944-X do not change amounts shown on those forms. For
example, if your only correction to Form 944 involves misstated
tax adjustments (see the instructions for line 11), check the box
on line 3 to certify that you already filed all required Forms W-2
and W-2c.

1. Adjusted Employment Tax Return
Check the box on line 1 if you are correcting underreported
amounts or overreported amounts and you would like to use the
adjustment process to correct the errors.
If you are correcting both underreported amounts and
overreported amounts on this form, you must check this box. If
you check this box, any negative amount shown on line 18 will
be applied as a credit (tax deposit) to your Form 944 or Form
941 for the period in which you are filing this form. See
Example — You want your overreported tax applied as a credit
to Form 944 above.
If you owe tax. Pay the amount shown on line 18 when you
file Form 944-X. Generally, you will not be charged interest if
you file on time, pay on time, enter the date you discovered the
error, and explain the correction on line 21.
If you have a credit. You overreported employment taxes
(you have a negative amount on line 18) and want the IRS to
apply the credit on Form 944 (or Form 941) for the period
during which you filed Form 944-X. The IRS will apply your
credit to the first day of the Form 944 year (or Form 941
quarter) during which you filed Form 944-X. However, the credit
you show on line 18 of Form 944-X may not be fully available
on your Form 944 (or Form 941) if the IRS corrects it during
processing or you owe other taxes, penalties, or interest. The
IRS will notify you if your claimed credit changes or if the
amount available as a credit on Form 944 or Form 941 was
reduced because of unpaid taxes, penalties, or interest.

4. Certifying Overreporting Adjustments
If you overreported federal income tax, social security tax, or
Medicare tax and checked the box on line 1, check the
appropriate box on line 4. You may need to check more than
one box. If you obtained written statements from some
employees but you could not locate or secure the cooperation
of the remaining employees, check all applicable boxes.
Provide a summary in line 21 of the amount of the corrections
for both the employees who provided written statements and for
those who did not.
4a. Check the box on line 4a if your overreported amount
includes each affected employee’s share of overcollected taxes.
You are certifying that you repaid or reimbursed the employees’
share of current and prior year taxes and you received written
statements from the employees stating that they did not and will
not receive a refund or credit for the prior year taxes.
Example. The following is an example of the written
statement that is required from employees.
Employee name
Employer name
I have received a repayment of $_________ as
overcollected social security and Medicare taxes for 20___. I
have not claimed a refund of or credit for the overcollected
taxes from the IRS, or if I did, that claim has been rejected;
and I will not claim a refund or a credit of the amount.
Employee signature
Date

Do not check the box on line 1 if you are correcting
overreported amounts and the period of limitations on
CAUTION credit or refund for Form 944 will expire within 90 days
of the date you file Form 944-X. Instead, check the box on line
2. See Is There a Deadline for Filing Form 944-X? on page 2.

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2. Claim
Check the box on line 2 to use the claim process if you are
correcting overreported amounts only and you are claiming a
refund or abatement for the negative amount (credit) shown on
line 18. Do not check this box if you are correcting ANY
underreported amounts on this form.
You must check the box on line 2 if you have a credit and
the period of limitations on credit or refund for Form 944 will
expire within 90 days of the date you file Form 944-X. See Is
There a Deadline for Filing Form 944-X? on page 2.
The IRS usually processes claims shortly after they are filed.
IRS will notify you if your claim is denied, accepted as filed, or
selected to be examined. Get Publication 556, Examination of
Returns, Appeal Rights, and Claims for Refund, for more
information.
Unless the IRS corrects Form 944-X during processing or
you owe other taxes, penalties, or interest, the IRS will refund
the amount shown on line 18, plus any interest that applies.

Do not send these statements to the IRS. Keep them for
your records.
4b. Check the box on line 4b to certify that your overreported
amount is only for the employer share of taxes on those
employees who you were unable to find or those who would not
or could not give you a statement described on line 4a.
4c. Check the box on line 4c to certify that your overreported
amount is only for federal income tax, social security tax, and
Medicare tax that you did not withhold from your employees.

5. Certifying Claims
If you are filing a claim for refund or abatement of overreported
federal income tax, social security tax, or Medicare tax and
checked the box on line 2, check the appropriate box on line 5.
You may need to check more than one box. If you obtained
written statements or consents from some employees but you
could not locate or secure the cooperation of the remaining
employees, check all applicable boxes. Provide a summary in
line 21 of the amount of the corrections for both the employees
who provided statements or consents and for those who did
not. You may not file a refund claim to correct federal income
tax withheld from employees.
5a. Check the box on line 5a if your overreported tax includes
each affected employee’s share of prior year social security and
Medicare tax. You are certifying that you repaid or reimbursed
to the employees their share of prior year social security and
Medicare tax and you received written statements from those
employees stating that they did not and will not receive a refund
or credit for the prior year taxes.
5b. Check the box on line 5b if your overreported tax includes
each affected employee’s share of prior year social security and
Medicare tax and you have not yet repaid or reimbursed the
employee share of taxes. You are certifying that you received
consent from each affected employee to file a claim on the
employee share of those taxes and you received written

Part 2: Complete the Certifications
You must complete all certifications that apply by checking the
appropriate boxes. If all of your corrections relate to
underreported amounts, complete line 3 only; skip lines 4 and 5
and go to Part 3. If your corrections relate to overreported
amounts, you have a duty to assure that your employees’ rights
to recover overpaid employee social security and Medicare
taxes that you withheld are protected. The certifications on lines
4 and 5 address the requirement to (a) repay or reimburse your
employees for the overcollection of employee social security
and Medicare taxes or (b) obtain consents from your employees
to file a claim on their behalf.

3. Filing Forms W-2 or Forms W-2c
Check the box on line 3 to certify that you filed or will file Forms
W-2 or Forms W-2c, whichever is appropriate, as required,
showing your employees’ correct wage and tax amounts. See
the Instructions for Forms W-2 and W-3 and the Instructions for
Forms W-2c and W-3c for detailed information about filing
requirements. References to Form W-2 on Form 944-X and in

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statements from those employees stating that they did not and
will not receive a refund or credit for the prior year taxes.

line 6 (column 1)
-line 6 (column 2)
line 6 (column 3)

Example. The following is an example of the consent and
written statement that is required from employees when you are
filing a claim for refund and have not yet repaid or reimbursed
the employee share of taxes.
Employee name
Employer name
I give my consent to have my employer (named above) file a
claim on my behalf with the IRS requesting $_________ in
overcollected social security and Medicare taxes for 20___. I
have not claimed a refund of or credit for the overcollected
taxes from the IRS, or if I did, that claim has been rejected;
and I will not claim a refund or a credit of the amount.
Employee signature
Date

If the amount in column 2 is larger than
the amount in column 1, use a minus
sign in column 3.

Example — Wages, tips, and other compensation
increased You reported $900 as total wages, tips, and other
compensation on line 1 of your 2009 Form 944. In July of 2010,
you discovered that you had overlooked $100 in tips for one of
your part-time employees. To correct the error, figure the
difference on Form 944-X as shown.
Column 1 (corrected amount)
Column 2 (from line 1 of Form 944)
Column 3 (difference)

1000.00
-900.00
100.00

Example — Wages, tips, and other compensation
decreased You reported $900 as wages, tips, and other
compensation on line 2 of your 2009 Form 944. In December of
2010, you discovered that you included $200 in wages for one
of your employees twice. To correct the error, figure the
difference on Form 944-X as shown.

Do not send these statements to the IRS. Keep them for
your records. In certain situations, you may not have repaid or
reimbursed your employees or obtained their consents before
filing a claim, such as in cases where the period of limitations
on credit or refund is about to expire. In those situations, file
Form 944-X, but do not check a box on line 5. Tell us on line 21
that you have not repaid or reimbursed employees or obtained
consents. However, you must certify that you have repaid or
reimbursed your employees or obtained consents before the
IRS can grant the claim.

Column 1 (corrected amount)
Column 2 (from line 1 of Form 944)
Column 3 (difference)

700.00
-900.00
200.00

Example — Auto allowance; wages, tips, and other
compensation increased You paid one of your employees a
$50 monthly auto allowance from October through December
2008 and did not treat the payments as taxable wages.
However, in February 2009, you realized that the payments
were wages because they were not reimbursements of
deductible business expenses that were substantiated and paid
under an accountable plan. Therefore, you must correct the
error and treat the auto allowance as wages subject to income,
social security, and Medicare taxes. Use Form 944-X to report
the additional $150 of wages on line 6 and any underreported
amounts on lines 8 and 10.

5c. Check the box on line 5c to certify that your overreported
tax is only for the employer share of social security and
Medicare tax. Affected employees did not give you consent to
file a claim for refund for the employee share of social security
and Medicare tax, they could not be found, or would not (or
could not) give you a statement described on line 5b.
5d. Check the box on line 5d to certify that your overreported
amount is only for federal income tax, social security tax, and
Medicare tax that you did not withhold from your employees.

For line 6 of Form 944-X only, there is no entry in

TIP column 4. Instead, use the amount in column 1 when
you prepare your Forms W-2 or Forms W-2c.

Part 3: Enter the Corrections for This
Year

7. Income Tax Withheld from Wages, Tips, and
Other Compensation
If you are correcting the federal income tax withheld from
wages, tips, and other compensation you reported on line 2 of
Form 944, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
previously corrected. In column 3, enter the difference between
columns 1 and 2. This line does not apply to Form 944-SS.

What Amounts Should You Report in Part 3?
In columns 1 and 2 of lines 6 through 10, show amounts for all
of your employees, not just for those employees whose
amounts you are correcting.
If a correction you report in column 4 includes both
underreported and overreported amounts (see the instructions
for line 19), give us details for each error on line 21.

line 7 (column 1)
-line 7 (column 2)
line 7 (column 3)

Because special circumstances apply for lines 11 through 14
and 16, read the instructions for each line carefully before
entering amounts in the columns.

If the amount in column 2 is larger
than the amount in column 1, use a
minus sign in column 3.

Copy the amount in column 3 to column 4. Include any minus
sign shown in column 3.

If you previously adjusted or amended Form 944 using
Form 941c, Form 944-X, Form 843, an “amended” Form
CAUTION 944, by filing a “supplemental” Form 944, or because of
an IRS examination change, show amounts in column 2 that
include those previously reported corrections.

!

Generally, you may correct federal income tax
withholding errors only for the current calendar year.
CAUTION However, you may correct federal income tax
withholding errors for prior years if the amounts shown on Form
944 do not agree with the amounts you actually withheld, that
is, an administrative error. See section 13 of Pub. 15 (Circular
E) for more information about corrections during the calendar
year and about administrative errors.
Example — Failure to withhold income tax when required
You were required to withhold $400 of federal income tax from
an employee’s bonus that was paid in December of 2009 but
you withheld nothing. You discovered the error on March 15,
2010. You cannot file Form 944-X to correct your 2009 Form
944 because the error involves a previous year and the amount
previously reported for the employee represents the actual
amount withheld from the new employee during 2009.

!

6. Wages, Tips, and Other Compensation
If you are correcting the wages, tips, and other compensation
you reported on line 1 of Form 944, enter the total corrected
amount for ALL employees in column 1. In column 2, enter the
amount you originally reported. In column 3, enter the
difference between columns 1 and 2. This line does not apply to
Form 944-SS.
If you or the IRS previously corrected the amount reported
on line 1 of Form 944, enter in column 2 the amount after any
previous corrections.

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Example — Administrative error reporting income tax
You had three employees. In 2009, you withheld $100 of
federal income tax from employee A, $200 from employee B,
and $600 from employee C. The total amount of federal income
tax you withheld was $900. You mistakenly reported $600 on
line 2 of your 2009 Form 944. You discovered the error on
March 16, 2010. This is an example of an administrative error
that may be corrected in a later calendar year because the
amount actually withheld from employees’ wages differs from
the amount reported on Form 944. Use Form 944-X to correct
the error. Enter $900 in column 1 and $600 in column 2.
Subtract the amount in column 2 from the amount in column 1.
Column 1 (corrected amount)
Column 2 (from line 4a of Form 944)
Column 3 (difference)

Multiply the amount in column 3 by .124 (12.4% tax rate) and
report the result in column 4.
line 9 (column 3)
x .124
line 9 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Note. If you are adjusting only the employer share of tax on a
decrease to social security tips, use .062 (6.2%) when
multiplying the amount shown in column 3. If you are correcting
both shares of tax for some employees and only the employer
share for other employees, report the properly calculated
amount in column 4. Be sure to show your calculations on line
21.
Following the Example — Wages, tips, and other
compensation increased in the instructions for line 6, the tips
that you overlooked were also taxable social security tips. To
correct the error, figure the difference on Form 944-X as shown.

900.00
- 600.00
300.00

Report the 300.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on line 21.

Column 1 (corrected amount)
Column 2 (from line 4b of Form 944)
Column 3 (difference)

8. Taxable Social Security Wages
If you are correcting the taxable social security wages you
reported on line 4a, column 1 of Form 944, enter the total
corrected amount in column 1. In column 2, enter the amount
you originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.
line 8 (column 1)
-line 8 (column 2)
line 8 (column 3)

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.4%)
Column 4 (tax correction)

If the amount in column 2 is larger
than the amount in column 1, use a
minus sign in column 3.

10. Taxable Medicare Wages and Tips
If you are correcting the taxable Medicare wages and tips you
reported on line 4c, column 1 of Form 944, enter the total
corrected amount in column 1. In column 2, enter the amount
you originally reported or as previously corrected. In column 3,
enter the difference between columns 1 and 2.

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Note. If you are correcting only the employer share of tax on a
decrease to social security wages, use .062 (6.2%) when
multiplying the amount shown in column 3. If you are correcting
both shares of tax for some employees and only the employer
share for other employees, enter the properly calculated
amount in column 4. Be sure to show your calculations on line
21.
Example — Social security wages decreased: Following
Example — Wages, tips, and other compensation decreased in
the instructions for line 6, the wages that you counted twice
were also taxable social security wages. To correct the error,
figure the difference on Form 944-X as shown.
Column 1 (corrected amount)
Column 2 (from line 4a of Form 944)
Column 3 (difference)

line 10 (column 1)
-line 10 (column 2)
line 10 (column 3)

line 10 (column 3)
x .029
line 10 (column 4)

If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Note. If you are correcting only the employer share of tax on a
decrease to Medicare wages and tips, use .0145 (1.45%) when
multiplying the amount in column 3. If you are correcting both
shares of tax for some employees and only the employee share
for other employees, enter the properly calculated amount in
column 4. Be sure to explain your calculations on line 21.
Example — Medicare wages and tips decreased:
Following Example — Wages, tips, and other compensation
decreased in the instructions for line 6, the wages that you
counted twice were also taxable Medicare wages and tips. To
correct the error, figure the difference on Form 944-X as shown.

700.00
- 900.00
- 200.00

-200.00
x .124
-24.80

Be sure to explain the reasons for this correction on line 21.

Column 1 (corrected amount)
Column 2 (from line 4c of Form 944)
Column 3 (difference)

9. Taxable Social Security Tips
If you are correcting the taxable social security tips you reported
on line 4b, column 1 of Form 944, enter the total corrected
amount in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3, enter
the difference between columns 1 and 2.
line 9 (column 1)
-line 9 (column 2)
line 9 (column 3)

If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by .029 (2.9% tax rate) and
enter the result in column 4.

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.4%)
Column 4 (tax correction)

100.00
x .124
12.40

Be sure to explain the reasons for this correction on line 21.

Multiply the amount in column 3 by .124 (12.4% tax rate) and
enter the result in column 4.
line 8 (column 3)
x .124
line 8 (column 4)

100.00
- 900.00
100.00

700.00
- 900.00
200.00

Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (2.9%)
Column 4 (tax correction)

If the amount in column 2 is larger than the amount
in column 1, use a minus sign in column 3.

-200.00
x .029
-5.80

Be sure to explain the reasons for this correction on line 21.

-6-

On lines 12, 13, and 14 enter only corrections to wages
resulting from reclassifying certain workers as employees when
section 3509 rates are used to calculate the taxes.

11. Tax Adjustments
Do not enter an amount on line 11 unless you need to correct
any adjustments reported on line 6a of a previously filed Form
944 for 2007 or 2008. (Use Form 944-X to correct current year
adjustments reported on line 6 of a 2009 or subsequent year
Form 944. For those years, substitute line 6 for line 6a in this
instruction.)
Use line 11 to correct any adjustments shown on line 6a of
Form 944. Add the corrected amounts making up the amount
shown on line 6a. Enter the total in column 1.
In column 2, enter the amount you originally reported on line
6a or as previously corrected. In column 3, enter the difference
between columns 1 and 2.

Unlike other lines on Form 944-X, enter in column 1 only the
corrected wages for workers being reclassified, not the amount
paid to ALL employees. Enter previously reported wages to
reclassified employees (if any) in column 2. To get the amount
for column 4, use the applicable section 3509 rates. The tax
correction in column 4 will be a positive number if you increased
the amount of wages you previously reported. See the
instructions for line 20 for more information.
If you misreported an amount on line 6d or line 6e on a

TIP pre-2009 Form 944, you may adjust the amount using
lines 12 through 14 of Form 944-X. Be sure to complete
all of the columns and provide a detailed explanation on line 21.

line 11 (column 1)
-line 11 (column 2)
line 11 (column 3)

15. Subtotal

You may need to report negative numbers in any
TIP column. Make sure that the difference you enter in
column 3 accurately represents the change to
adjustments originally reported or previously corrected on line
6a of Form 944.
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
On line 21, describe what you misreported on Form 944. Tell
us if your adjustment is for fractions of cents, third-party sick
pay, tips, or group-term life insurance.
Example — Current year’s third-party sick pay
underreported: You reported $690 (shown as “-690.00”) as a
third-party sick pay adjustment (reduction to tax) on line 6a of
your 2008 Form 944. Your third-party sick pay adjustment
should have been $960 (shown as “-960.00”) because your
third-party sick pay payer withheld that amount of social
security and Medicare taxes from your employees. You
discovered the error in April of 2009. To correct the error, figure
the difference on Form 944-X as shown.
Column 1 (corrected amount)
Column 2 (from line 6a of Form 944)
Column 3 (difference)

Combine the amounts on lines 7 through 14 of column 4.
Example: You entered “1,400.00” in column 4 of line 7,
“-500.00” in column 4 of line 8, and “-100.00” in column 4 of line
10. Combine these amounts and enter “800.00” in column 4 of
line 15.
Line 7
Line 8
Line 10
Line 15

16. Advance Earned Income Credit (EIC)
Payments Made to Employees
If you are correcting the advance earned income credit (EIC)
payments made to your employees that you reported on line 8
of Form 944, enter the total corrected amount for ALL
employees in column 1. In column 2, enter the amount you
originally reported or as previously corrected. In column 3, enter
the difference between columns 1 and 2. This line does not
apply to Form 944-SS.

-960.00
- (690.00)
-270.00

line 16 (column 1)
-line 16 (column 2)
line 16 (column 3)

Here is how you would enter the numbers on Form 944-X.
Column 1
(corrected amount)
-960.00

Column 2
(from line 6a, Form 944)
-690.00

Column 3
(difference)
-270.00

If the amount in column 2 is larger than
the amount in column 1, use a minus sign
in column 3.

Copy the amount in column 3 to column 4. However, to
properly show the correction as a credit or balance due
CAUTION item, enter a positive number in column 3 as a negative
number in column 4 or a negative number in column 3 as a
positive number in column 4. Remember, negative amounts in
column 4 represent credits and positive amounts in column 4
represent additional tax.
Examples: If line 16, column 3 shows “560.00,” enter
“-560.00” in column 4.
If line 16, column 3 shows “-990.00,” enter “990.00” in
column 4.
Example — Advance EIC payments increased: You filed
your 2009 Form 944 reporting zero (line left blank) on line 8. On
February 17, 2010, you discovered that you forgot to report the
$100 in advance EIC payments you made on behalf of John
Smith, one of your employees. You made no other EIC
payments for your other employees. This is an example of an
administrative error. To correct the error, file Form 944-X
showing the following.

!

Report “-270.00” as your correction in column 4.
In this example, you are claiming a credit for $270 in
overreported tax for your 2008 Form 944. Always enter the
same amount in column 4 (including any minus sign) that you
enter in column 3.
Be sure to explain the reasons for this correction on line 21.

!

1,400.00
-500.00
-100.00
800.00

Do not use line 11 to report corrections to amounts
reported on lines 6b through 6e of pre-2009 Forms 944.

CAUTION

12-14. Special Additions to Wages for Federal
Income Tax, Social Security Tax, and Medicare
Tax
Section 3509 provides special rates for the employee share of
social security and Medicare taxes and income tax withholding
when workers are reclassified as employees in certain
circumstances. The applicable rate depends on whether you
filed required information returns. An employer cannot recover
any tax paid under this provision from the employees. The full
employer share of social security and Medicare tax is due for all
reclassifications.
Note. Section 3509 rates are not available if you intentionally
disregarded the requirements to withhold taxes from the
employee, or if you withheld income tax but did not withhold
social security and Medicare tax. Section 3509 rates are also
not available for certain statutory employees.

Column 1 (corrected amount)
Column 2 (from Form 944, line 8)
Column 3 (difference)

100.00
- 0.00
100.00

Reverse the mathematical sign of the amount in column 3
and enter your correction in column 4.
Column 4 (tax correction)

-100.00

Be sure to explain the reasons for this correction on line 21.

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See section 13 of Pub. 15 (Circular E) for more
information about administrative errors and corrections
CAUTION during the calendar year. The same rules that apply to
withheld federal income taxes also apply to advance earned
income credit (EIC) payments made to employees.

Part 4: Explain Your Corrections for This
Year

!

19. Correction of Both Underreported and
Overreported Amounts

17a. COBRA premium assistance payments

Check the box on line 19 if any correction you entered on lines
7 through 14, 16 and 17a in column 3 reflects both
underreported and overreported amounts.
Example: If you had an increase to social security wages of
$1,500 for employee A and a decrease to social security wages
of $500 for employee B, you would enter $1,000 on line 8,
column 3. That $1,000 represents the net change from
offsetting corrections.
On line 21, you must explain the reason for both the $1,500
increase and the $500 decrease.

f you are correcting the total COBRA premium assistance
payments reported on line 11a of Forms 944 or 944-SS, Report
on this line the COBRA premium assistance payments you
made. Only report the premium assistance payments you made
for the assistance eligible individuals who have paid their 35%
share of the premiums. This amount should be 65% of the total
COBRA premiums for assistance eligible individuals without
regard to the reduction. Do not include any amounts paid to you
by the COBRA assistance eligible individuals. For COBRA
coverage provided under a self-funded plan, COBRA premium
assistance payments are treated as having been made for each
assistance eligible individual who pays 35% of the COBRA
premium.

20. Did You Reclassify Any Workers?
Check the box on line 20 if you reclassified any workers to be
independent contractors or nonemployees. Also check this box
if the IRS or you determined that workers you treated as
independent contractors or nonemployees should be classified
as employees. On line 21, give us a detailed reason why any
worker was reclassified and, if you used section 3509 rates on
lines 12 through 14 for any worker reclassified as an employee,
explain why section 3509 rates apply and what rates you used.
Return not filed because you did not treat any workers as
employees. If you did not previously file Form 944 because
you mistakenly treated workers as independent contractors or
as nonemployees, file a Form 944 for each delinquent year.
On each Form 944 for which you are entitled to use section
3509 rates,
• write “Misclassified Employees” in red ink across the top
margin of page 1,
• enter a zero on line 9 (“Total taxes after adjustment for
advance EIC”),
• complete the signature area, and
• attach a completed Form 944-X (see instructions below).
On each Form 944-X:
• Complete the top of Form 944-X, including the date you
discovered the error,
• Enter the wage amounts in column 1 of lines 12 through 14,
• Enter zeros in column 2 of lines 12 through 14,
• Complete columns 3 and 4 as instructed in Part 3,
• Provide a detailed statement on line 21, and
• Complete the signature area.

17b. Number of individuals provided COBRA
premium assistance on line 17a
Enter the total number of individuals provided COBRA premium
assistance payments reported on line 17a.

18. Total
Combine lines 15, 16, and 17a, and enter the result on line 18.
Your credit. If the amount entered on line 18 is less than zero,
for example, “-115.00,” you have a credit because you
overreported your federal employment taxes.
• If you checked the box on line 1, include this amount on line
10 (“Total deposits”) of Form 944 for the year during which you
filed Form 944-X. If you currently file Form 941 or Form 941-SS
because your filing requirement changed, include the credit on
line 11. Do not make any changes to your record of federal tax
liability reported on line 15 of Form 944. The amounts reported
on the record should reflect your actual tax liability for the
period.
• If you checked the box on line 2, you are filing a claim for
refund or abatement of the amount shown.
If your credit is less than $1, we will send a refund or apply it
only if you ask us in writing to do so.
Amount you owe. You must pay the amount you owe when
you file Form 944-X. You may not use any credit that you show
on another Form 944-X to pay the amount you owe, even if you
filed for the amount you owe and the credit at the same time.
You may pay the amount you owe on line 18 electronically
using the Electronic Federal Tax Payment System (EFTPS), by
credit card, or by a check or money order.
• The preferred method of payment is EFTPS. For more
information, visit www.eftps.gov, call EFTPS Customer Service
at 1-800-555-4477 toll free, or get Pub. 966, The Secure Way to
Pay Your Federal Taxes.
• To pay by credit card, visit the IRS website at www.irs.gov
and click on the electronic IRS link.
• If you pay by check or money order, make it payable to
“United States Treasury.” On your check or money order, be
sure to write your EIN, “Form 944-X,” and the year corrected.

!

If you cannot use section 3509 rates (for example,
because the workers you treated as nonemployees
CAUTION were certain statutory employees), file a Form 944 for
each delinquent year. Write ‘‘Misclassified Employees’’ in dark,
bold letters across the top margin of page 1 of each Form 944.
Complete Form 944 using the Instructions for Form 944. Attach
a Form 944-X to each Form 944. Complete the top of Form
944-X, including the date you discovered the error, and provide
a detailed explanation on line 21.

!

21. Explain Your Corrections
Treasury regulations require you to explain in detail the grounds
and facts relied upon to support each correction. On line 21,
describe in detail each correction you entered in column 4 on
lines 7 through 14, 16 and 17a. If you need more space, attach
additional sheets, but be sure to write your name, EIN, and
calendar year on the top of each sheet.
You must describe the events that caused the underreported
or overreported amounts. Explanations such as “social security
and Medicare wages were overstated” or “administrative/payroll
errors were discovered” are insufficient and may delay
processing your Form 944-X because the IRS may need to ask
for a more complete explanation.
The following is the information we need in your explanation
for each error you are correcting.
• Form 944-X line number(s) affected.

Do not use a federal tax deposit coupon (Form 8109 or
Form 8109-B) to make a payment with Form 944-X.

CAUTION

You do not have to pay if the amount you owe is less than
$1.
Previously assessed FTD penalty. If line 18 reflects
overreported tax and the IRS previously assessed a
failure-to-deposit (FTD) penalty, you may be able to reduce the
penalty. For more information, see the Instructions for Form
945-A.

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• Date you discovered the error.
• Amount of the error.
• Cause of the error.

How Can You Order Forms and
Publications from the IRS?

You may report the information in paragraph form. The
following paragraph is an example.

Call the IRS at 1-800-829-3676.

“The $100 difference shown in column 3 of lines 6, 8, and 10
was discovered on May 15, 2009, during an internal payroll
audit. We discovered that we included $100 of wages for one of
our employees twice. This correction removes the reported
wages that were never paid.”

Visit the IRS website at www.irs.gov.

For corrections shown on lines 12 through 14, explain why
the correction was necessary and attach any notice you
received from the IRS.

Additional Information
You may find the following products helpful when using Form
944-X.
• Form W-2, Wage and Tax Statement
• Form W-3, Transmittal of Wage and Tax Statements
• Instructions for Forms W-2 and W-3
• Form W-2AS, American Samoa Wage and Tax Statement
• Form W-2CM, Wage and Tax Statement (Northern Mariana
Islands)
• Form W-2GU, Guam Wage and Tax Statement
• Form W-2VI, U.S. Virgin Islands Wage and Tax Statement
• Form W-3SS, Transmittal of Wage and Tax Statements
• Instructions for Forms W-2AS, W-2GU, W-2VI, and Form
W-3SS
• Form W-2c, Corrected Wage and Tax Statement
• Form W-3c, Transmittal of Corrected Wage and Tax
Statements
• Form 945-A, Annual Record of Federal Tax Liability
• Instructions for Forms W-2c and W-3c
• Instructions for Form 843
• Instructions for Form 944
• Instructions for Form 944-SS
• Pub. 15 (Circular E), Employer’s Tax Guide
• Pub. 80 (Circular SS), Federal Tax Guide for Employers in
the U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands
• Pub. 966, The Secure Way to Pay Your Federal Taxes

Part 5. Sign Here
You must complete all three pages of Form 944-X and sign it on
page 3. If you do not sign, processing of Form 944-X will be
delayed.
Who must sign the Form 944-X? Form 944-X must be
signed by one of the following:
• Sole proprietorship — The individual who owns the
business.
• Corporation (including a Limited Liability Company (LLC)
treated as a corporation) — The president, vice president, or
other principal officer duly authorized to sign.
• Partnership (including an LLC treated as a partnership)
or unincorporated organization — A responsible and duly
authorized member or officer having knowledge of its affairs.
• Single member LLC treated as a disregarded entity for
federal income tax purposes — The owner of the LLC or a
principal officer duly authorized to sign.
• Trust or estate — The fiduciary.
Form 944-X may also be signed by a duly authorized agent
of the taxpayer if a valid power of attorney has been filed.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Form 944-X to carry out the Internal
Revenue laws of the United States. We need it to figure and
collect the right amount of tax. Subtitle C, Employment Taxes,
of the Internal Revenue Code imposes employment taxes on
wages, including income tax withholding. This form is used to
determine the amount of taxes you owe. Section 6011 requires
you to provide the requested information if the tax applies to
you. Section 6109 requires filers and paid preparers to provide
their identifying numbers. If you fail to provide this information in
a timely manner, you may be subject to penalties and interest.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books and
records relating to a form or instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information are confidential,
as required by section 6103. However, section 6103 allows or
requires the IRS to disclose or give the information shown on
your tax return to others as described in the Code. For
example, we may disclose your information to the Department
of Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws. We may
also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal nontax
criminal laws, and to federal law enforcement and intelligence
agencies to combat terrorism.
The time needed to complete and file Form 944-X will vary
depending on individual circumstances. The estimated average
time is:

Alternative signature method. Corporate officers or duly
authorized agents may sign Form 944-X by rubber stamp,
mechanical device, or computer software program. For details
and required documentation, see Rev. Proc. 2005-39. You can
find Rev. Proc. 2005-39, on page 82 of Internal Revenue
Bulletin 2005-28 atwww.irs.gov/pub/irs-irbs/irb05-28.pdf.

Paid Preparer’s Use Only
A paid preparer must sign Form 944-X and provide the
information in the Paid preparer’s use only section of Part 5 if
the preparer was paid to prepare Form 944-X and is not an
employee of the filing entity. Paid preparers must sign paper
returns with a manual signature. The preparer must give you a
copy of the return in addition to the copy to be filed with the
IRS.
If you are a paid preparer, write your SSN or your Preparer
Tax Identification Number (PTIN) in the space provided. Include
your complete address. If you work for a firm, write the firm’s
name and the EIN of the firm. You can apply for a PTIN using
Form W-7P, Application for Preparer Tax Identification Number.
You cannot use your PTIN in place of the EIN of the tax
preparation firm.
Generally, you are not required to complete this section if
you are filing the return as a reporting agent and have a valid
Form 8655, Reporting Agent Authorization, on file with the IRS.
However, a reporting agent must complete this section if the
reporting agent offered legal advice, for example, advising the
client on determining whether its workers are employees or
independent contractors, for federal tax purposes.

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Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . .

Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form 944-X to this
address. Instead, see Where Should You File? on page 2.

17 hrs., 27 min.
45 min.
2 hrs., 16 min.

If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 944-X simpler, we
would be happy to hear from you. You can write to: Internal

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