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pdfInstructions for Form 944-X
Department of the Treasury
Internal Revenue Service
(Rev. February 2021)
Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to Form
944-X and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form944X.
The February 2021 revision of Form 944-X updates
TIP Form 944-X to allow it to be used to make corrections to
coronavirus (COVID-19) related employment tax credits
and other tax relief. You may use this revision of Form 944-X and
its instructions to correct Form 944 for all years for which the
statute of limitations on corrections hasn't expired; however, see
COBRA premium assistance credit for employees who were
involuntarily terminated from employment between September
1, 2008, and May 31, 2010, later.
What's New
Changes to Form 944-X for COVID-19 related employment
tax credits and other tax relief. Form 944-X has been
significantly revised to allow for correcting COVID-19 related
employment tax credits and other tax relief related to COVID-19
reported on Form 944. You may now use Form 944-X to report
corrections to the following items reported on Form 944.
• Corrections to amounts reported on Form 944, lines 4a(i),
4a(ii), 8b, 10d, 15, and 16, for the credit for qualified sick and
family leave wages are reported on Form 944-X, lines 9, 10, 16,
25, 28, and 29, respectively. For more information about the
credit for qualified sick and family leave wages, including the
dates for which the credit may be claimed, go to IRS.gov/PLC.
• Corrections to amounts reported on Form 944, lines 8c, 10e,
17, and 18, for the employee retention credit are reported on
Form 944-X, lines 17, 26, 30, and 31, respectively. For more
information about the employee retention credit for qualified
wages paid after March 12, 2020, and before January 1, 2021,
see Notice 2021-20, 2021-11 I.R.B. 922, available at
IRS.gov/irb/2021-11_IRB#NOT-2021-20.
• Corrections to the deferred amount of the employer share of
social security tax reported on Form 944, line 10b, are reported
on Form 944-X, line 23. For more information about the deferral
of employment tax deposits, including the dates that deposits
were allowed to be deferred and when they must be paid, go to
IRS.gov/ETD.
• Corrections to the deferred amount of the employee share of
social security tax reported on Form 944, line 10c, are reported
on Form 944-X, line 24. For more information about the deferral
of the employee share of social security tax, including the dates
that the taxes were allowed to be deferred and when they must
be paid, see Notice 2020-65, 2020-38 I.R.B. 567, available at
IRS.gov/irb/2020-38_IRB#NOT-2020-65, and Notice 2021-11,
2021-06 I.R.B. 827, available at IRS.gov/irb/
2021-06_IRB#NOT-2021-11.
Note. If a line on Form 944-X doesn't apply to you, leave it
blank. If you're correcting a year before 2020, you must leave
blank the new lines 9, 10, 16, 17, 23, 24, 25, 26, 28, 29, 30, 31,
and 32.
!
CAUTION
If you claimed the credit for qualified sick and family
leave wages and/or the employee retention credit on
your original 2020 Form 944, and you make any
Mar 24, 2021
corrections on Form 944-X for 2020 to amounts used to figure
these credits, you will need to refigure the amount of these
credits using Worksheet 1, later. You will also use this worksheet
to figure these credits if you're claiming them for the first time on
Form 944-X.
New payroll tax credit for certain tax-exempt organizations
affected by qualified disasters. Section 303(d) of the
Taxpayer Certainty and Disaster Tax Relief Act of 2020 allows
for a new payroll tax credit for certain tax-exempt organizations
affected by certain qualified disasters not related to COVID-19.
This new credit is claimed on new Form 5884-D. You will enter
the credit claimed on Form 5884-D on Worksheet 1 to figure
your credit for qualified sick and family leave wages and/or the
employee retention credit. For more information about this
credit, go to IRS.gov/Form5884D.
COBRA premium assistance credit for employees who
were involuntarily terminated from employment between
September 1, 2008, and May 31, 2010. The COBRA premium
assistance credit lines have been removed from Form 944-X.
The 2008–2010 COBRA premium assistance credit was
available to an employer for premiums paid on behalf of
employees who were involuntarily terminated from employment
between September 1, 2008, and May 31, 2010; it isn't available
for individuals who were involuntarily terminated after May 31,
2010. The IRS previously kept these lines available on Form
944-X because, in rare circumstances, such as instances where
COBRA eligibility was delayed as a result of employer-provided
health insurance coverage following termination, the credit was
still available. It is extremely unlikely that any employers would
still be providing health insurance coverage for an employee
terminated between September 1, 2008, and May 31, 2010.
Therefore, the IRS is no longer accepting claims for the 2008–
2010 COBRA premium assistance credit. However, if you need
to correct a previously claimed COBRA premium assistance
credit for a year in which the statute of limitations on corrections
hasn't expired, you can file the February 2018 revision of Form
944-X and make the corrections on lines 19a and 19b.
Reminders
Employee consents to support a claim for refund. Rev.
Proc. 2017-28, 2017-14 I.R.B. 1061, available at IRS.gov/irb/
2017-14_IRB#RP-2017-28, provides guidance to employers on
the requirements for employee consents used by an employer to
support a claim for refund of overcollected social security tax
and Medicare tax. The revenue procedure clarifies the basic
requirements for both a request for employee consent and for
the employee consent, and permits a consent to be requested,
furnished, and retained in an electronic format as an alternative
to a paper format. The revenue procedure also contains
guidance concerning when an employer may claim a refund of
only the employer share of overcollected social security tax and
Medicare tax. The revenue procedure requires that any request
for consent include an Additional Medicare Tax notice indicating
that any claim on the employees’ behalf won’t include a claim for
overpaid Additional Medicare Tax.
Qualified small business payroll tax credit for increasing
research activities. For tax years beginning after 2015, a
qualified small business may elect to claim up to $250,000 of its
credit for increasing research activities as a payroll tax credit
Cat. No. 20334B
on the types of errors that can be corrected and how the
correction is reported on Form 944-X. For more information
about Additional Medicare Tax withholding, see the Instructions
for Form 944 or go to IRS.gov/ADMT.
against the employer share of social security tax. The payroll tax
credit election must be made on or before the due date of the
originally filed income tax return (including extensions). Any
election to take the payroll tax credit may be revoked only with
the consent of the IRS. The portion of the credit used against the
employer share of social security tax is allowed in the first
calendar quarter beginning after the date that the qualified small
business filed its income tax return. The election and
determination of the credit amount that will be used against the
employer share of social security tax is made on Form 6765,
Credit for Increasing Research Activities. The amount from Form
6765, line 44, must then be reported on Form 8974, Qualified
Small Business Payroll Tax Credit for Increasing Research
Activities. Form 8974 is used to determine the amount of the
credit that can be used in the current quarter. The amount from
Form 8974, line 12, is reported on Form 944, line 8a (line 8 for
years prior to 2020). Any corrections to Form 944, line 8a (line 8
for years prior to 2020), are reported on Form 944-X, line 15. If
you make a correction on Form 944-X, line 15, you must attach a
corrected Form 8974. For more information about the payroll tax
credit, go to IRS.gov/ResearchPayrollTC.
General Instructions:
Understanding Form 944-X
What Is the Purpose of Form 944-X?
Use Form 944-X to correct errors on a previously filed Form 944.
Use Form 944-X to correct:
• Wages, tips, and other compensation;
• Federal income tax withheld from wages, tips, and other
compensation;
• Taxable social security wages;
• Taxable social security tips;
• Taxable Medicare wages and tips;
• Taxable wages and tips subject to Additional Medicare Tax
withholding;
• Deferred amount of the employer share of social security tax;
• Deferred amount of the employee share of social security tax;
• Qualified small business payroll tax credit for increasing
research activities;
• Amounts reported on Form 944 for the credit for qualified sick
and family leave wages, including adjustments to Form 944,
lines 4a(i), 4a(ii), 8b, 10d, 15, and 16; and
• Amounts reported on Form 944 for the employee retention
credit, including adjustments to Form 944, lines 8c, 10e, 17, and
18.
Correcting federal income tax withheld. Generally, you may
only correct administrative errors to federal income tax
withholding (that is, errors in which the amount reported on Form
944, line 2, isn’t the amount you actually withheld from an
employee’s wages) and errors for which section 3509 rates
apply. See section 13 of Pub. 15, Employer’s Tax Guide, for
more information about corrections during the calendar year and
about administrative errors. See section 2 of Pub. 15 for more
information about section 3509. If section 3509 rates apply, see
the instructions for lines 18–21, later.
!
CAUTION
Only transposition or math errors involving the
inaccurate reporting of the amount actually withheld are
“administrative errors.”
Use Form 843, Claim for Refund and Request for Abatement,
to request a refund or abatement of assessed interest or
penalties. Don’t request a refund or abatement of assessed
interest or penalties on Form 944 or Form 944-X.
You can't file a Form 944-X to correct federal income tax
withholding for prior years for nonadministrative errors. In other
words, you can't correct federal income tax actually withheld
from an employee in a prior year if you discover that you didn't
withhold the right amount. For example, you can't correct federal
income tax withheld in a prior year because you used the wrong
income tax withholding table or you didn't treat a payment
correctly as taxable or nontaxable. Similarly, if you paid federal
income tax in a prior year on behalf of your employee, rather
than deducting it from the employee's pay (which resulted in
additional wages subject to tax), and in a subsequent year you
determine that you incorrectly calculated the amount of tax, you
can't correct the federal income tax withholding. However, you
must still make any necessary corrections to the amount of
wages you reported on Form 944 and Form W-2, Wage and Tax
Statement, for a prior year by filing Form 944-X and Form W-2c,
Corrected Wage and Tax Statement.
We use the terms “correct” and “corrections” on Form
TIP 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.
See Rev. Rul. 2009-39 for examples of how the interest-free
adjustment and claim for refund rules apply in 10 different
situations. You can find Rev. Rul. 2009-39, 2009-52 I.R.B. 951,
at IRS.gov/irb/2009-52_IRB#RR-2009-39.
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 that you’re
correcting; and
• Generally, file Form 944-X separately. Don’t file Form 944-X
with Form 944. However, if you didn’t previously file Form 944
because you mistakenly treated your employees as
nonemployees, you may have to file Form 944-X with Form 944.
See the instructions for line 34, later.
The amount actually withheld is reflected on payroll
TIP information or on Form W-2 which can be used by the
employee to claim a credit for withholding for individual
income tax return purposes.
If you didn’t file a Form 944 for 1 or more years for which you
should have filed Form 944, don’t use Form 944-X. Instead, file
Form 944 for each of those years. See also When Should You
File Form 944-X, later. However, if you didn’t 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 34, later.
Correcting Additional Medicare Tax withholding and wages
and tips subject to Additional Medicare Tax withholding.
Wages and tips subject to Additional Medicare Tax withholding
are reported on Form 944, line 4d. Certain errors discovered on
a previously filed Form 944 are corrected on Form 944-X,
line 13. However, you can’t file a Form 944-X to correct the
wrong amount of Additional Medicare Tax actually withheld from
an employee in a prior year, including any amount you paid on
behalf of your employee rather than deducting it from the
employee’s pay (which resulted in additional wages subject to
tax). See the instructions for line 13, later, for more information
Unless otherwise specified in these instructions, an
TIP underreported employment tax credit or social security
tax deferral should be treated like an overreported tax
amount. An overreported employment tax credit or social
security tax deferral should be treated like an underreported tax
amount. For more information, including which process to select
-2-
Instructions for Form 944-X (Rev. 2-2021)
on lines 1 and 2, see Correcting an employment tax credit or
social security tax deferral, later.
Due dates. The due date for filing Form 944-X depends on
when you discover an error and if you underreported or
overreported tax. If you underreported tax, see Underreported
tax next. For overreported tax amounts, you may choose to
either make an interest-free adjustment or file a claim for refund
or abatement. If you’re correcting overreported tax amounts, see
Overreported tax—Adjustment process and Overreported
tax—Claim process, later.
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 (PDS) on or before the
due date. If you don’t follow these guidelines, we will consider
Form 944-X filed when it is actually received. See Pub. 15 or
Pub. 80 for more information on legal holidays. For more
information about PDSs, see Where Should You File Form
944-X, later.
Report the correction of underreported and overreported tax
amounts for the same year on a single Form 944-X, unless
you’re requesting a refund or abatement. If you’re requesting a
refund or abatement and you’re correcting both underreported
and overreported tax amounts, file one Form 944-X correcting
the underreported tax amounts only and a second Form 944-X
correcting the overreported tax amounts.
You’ll use the 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
Form 944 for the period during which you file Form 944-X.
However, see the Caution under Is There a Deadline for Filing
Form 944-X, later, if you’re correcting overreported tax amounts
during the last 90 days of a period of limitations. You’ll use the
claim process if you overreported employment taxes and are
requesting a refund or abatement of the overreported tax
amount. Follow the chart on page 5 of Form 944-X for help in
choosing whether to use the adjustment process or the claim
process. Be sure to give us a detailed explanation on line 35 for
each correction that you show on Form 944-X.
Underreported tax. If you’re 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 (January 31 of the
following year) and pay the amount you owe by the time you
file. Doing so will generally ensure that your correction is interest
free and not subject to failure-to-pay (FTP) or failure-to-deposit
(FTD) penalties. See What About Penalties and Interest, later.
For details on how to make a payment, see the instructions for
line 27, later.
If Form 944-X is filed late (after the due date of the return for
the return period in which you discovered the error), you must
attach an amended Form 945-A to Form 944-X. Otherwise, the
IRS may assess an “averaged” FTD penalty. See “Averaged”
FTD penalty in section 11 of Pub. 15 or section 8 of Pub. 80 for
more information about “averaged” FTD penalties. The total tax
reported on Form 945-A, line M, must match the corrected tax
(Form 944, line 9, combined with any correction entered on
Form 944-X, line 22) for the year, less any previous abatements
and interest-free tax assessments.
Continue to report current year adjustments for fractions of
cents, third-party sick pay, tips, and group-term life insurance on
Form 944, line 6.
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 and Forms W-2c. For corrections of
overreported federal income tax, social security tax, Medicare
tax, or Additional Medicare Tax, you must make any
certifications that apply to your situation.
Don’t use Form 944-X to correct Form CT-1, 941,
941-SS, 943, or 945. Instead, use the “X” form that
CAUTION corresponds to those forms (Form CT-1 X, 941-X,
943-X, or 945-X).
!
Where Can You Get Help?
Example—You owe tax. On February 16, 2021, you
discovered that you underreported $1,000 of social security and
Medicare wages on your 2020 Form 944. File Form 944-X and
pay the amount you owe by January 31, 2022, because you
discovered the error in 2021 and January 31, 2022, is the due
date for that year. If you file Form 944-X before January 31,
2022, pay the amount you owe by the time you file.
For help filing Form 944-X or for questions about federal
employment taxes and tax corrections, you can:
• Go to IRS.gov/EmploymentTaxes and IRS.gov/
CorrectingEmploymentTaxes;
• See Pub. 15 or Pub. 80, Federal Tax Guide for Employers in
the U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands; or
• Call the IRS Business and Specialty Tax Line toll free at
800-829-4933 or 800-829-4059 (TDD/TTY for persons who are
deaf, hard of hearing, or have a speech disability), Monday–
Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
follow Pacific time).
!
CAUTION
Overreported tax—Adjustment process. If you overreported
tax and choose to apply the credit on Form 944 or Form 941, file
an adjusted return on Form 944-X soon after you discover the
error but more than 90 days before the period of limitations on
the credit or refund for Form 944 expires. See Is There a
Deadline for Filing Form 944-X, later.
See also How Can You Get Forms, Instructions, and
Publications From the IRS, later.
When Should You File Form 944-X?
File Form 944-X when you discover an error on a previously filed
Form 944.
!
CAUTION
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, don’t file Form 944-X. To
correct federal tax liabilities reported in Part 2 of Form 944, file
Form 945-A, but only enter the monthly totals. The daily entries
aren’t required. For more information about correcting federal tax
liabilities reported on Form 945-A, see the Form 945-A
instructions.
Instructions for Form 944-X (Rev. 2-2021)
Form 944-X can’t be used to correct underreported
amounts of Additional Medicare Tax unless the amounts
were withheld from employee wages.
Form 944-X can’t be used to correct overreported
amounts of Additional Medicare Tax unless the amounts
were not withheld from employee wages.
Example—You want your credit applied to Form 944.
You filed your 2020 Form 944 on February 1, 2021, and
payments were timely made. On May 1, 2021, you discover that
you overreported tax on your 2020 Form 944. You file Form
944-X on June 4, 2021, and check the box on line 1 to indicate
you want to use the adjustment process. The IRS treats your
credit as a tax deposit made on January 1, 2021. When you file
-3-
your 2021 Form 944, include the amount from Form 944-X,
line 27, on the “Total deposits” line of your 2021 Form 944.
IF you’re in . . .
Overreported tax—Claim process. 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 also need to correct
any underreported tax amounts, you must file another Form
944-X reporting only corrections to the underreported tax
amounts. See Is There a Deadline for Filing Form 944-X next.
!
CAUTION
You may not file a refund claim to correct federal income
tax or Additional Medicare Tax actually withheld from
employees.
Is There a Deadline for Filing Form
944-X?
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
purposes of the period of limitations, Form 944 is considered
filed on April 15 of the succeeding year if filed before that date.
Connecticut, Delaware, District of
Columbia, Florida, 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, 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
Special filing address for exempt
organizations; federal, state, and
local governmental entities; and
Indian tribal governmental entities,
regardless of location
Example. You filed your 2018 Form 944 on January 28,
2019, and payments were timely made. The IRS treats the return
as if it were filed on April 15, 2019. On January 20, 2022, you
discovered 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 18, 2022, and use the claim process.
THEN use this address . . .
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0044
PDSs can't deliver to P.O. boxes. You must use the U.S.
Postal Service to mail an item to a P.O. box address. Go to
IRS.gov/PDS for the current list of PDSs. If you file Form 944-X
using a PDS, send it to the following address.
Ogden - Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
If you file Form 944-X to correct overreported tax
amounts in the last 90 days of a period of limitations, you
CAUTION must use the claim process. You can’t use the
adjustment process. If you’re also correcting underreported tax
amounts, you must file another Form 944-X to correct the
underreported tax amounts using the adjustment process and
pay any tax due.
!
Use this address even if your business is located in a state that
files in Cincinnati.
How Should You Complete Form
944-X?
Where Should You File Form 944-X?
Send your completed Form 944-X to the address shown next.
Use a Separate Form 944-X for Each Year You’re
Correcting
Use a separate Form 944-X for each Form 944 you’re correcting.
For example, if you found errors on your Forms 944 for 2019 and
2020, file one Form 944-X to correct the 2019 Form 944. File a
second Form 944-X to correct the 2020 Form 944.
Employer Identification Number (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, 3, and 4, 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. Be sure to write your name, EIN,
“Form 944-X,” and the calendar year you’re correcting on the top
of any attachments.
Return You’re Correcting
Enter the calendar year of the Form 944 you’re correcting in the
box at the top of page 1. Enter the same calendar year on pages
2, 3, and 4, and on any attachments.
-4-
Instructions for Form 944-X (Rev. 2-2021)
Enter the Date You Discovered Errors
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 by the time you file Form
944-X. For details on how to make a payment, see the
instructions for line 27, later.
You must enter the date you discovered errors. You discover an
error when you have enough information to be able to correct the
error. If you’re reporting several errors you discovered at
different times, enter the earliest date you discovered an error
here. Report any subsequent dates and related errors on line 35.
Example—You underreported employment taxes. On
June 21, 2021, you discovered an error that results in additional
tax on your 2020 Form 944. File Form 944-X by January 31,
2022, and pay the amount you owe by the time you file. See
When Should You File Form 944-X, earlier. Don’t attach Form
944-X to your 2021 Form 944.
If you overreported the tax. If you overreported the tax on a
previously filed Form 944, choose one of the following options.
• Use the adjustment process. Check the box on line 1 to apply
any credit (negative amount) from line 27 to Form 944 for the
year during which you file Form 944-X.
• 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 27.
Must You Make an Entry on Each Line?
You must provide all of the information requested at the top of
Form 944-X, page 1. You must check one box (but not both) in
Part 1. In Part 2, you must check the box on line 3 and any
applicable boxes on lines 4 and 5. In Part 3, if any line doesn’t
apply, leave it blank. Complete Parts 4 and 5 as instructed.
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’re 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 tax adjustment in the year in
which you file Form 944-X, you’re encouraged to file
Form 944-X correcting the overreported tax amount in the first
11 months of a year. For example, if you discover an
overreported tax amount in December, you may want to file
Form 944-X during the first 11 months of the next year. However,
there must be 90 days remaining on the period of limitations
when you file Form 944-X. See the Caution under Is There a
Deadline for Filing Form 944-X, earlier. 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.
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, even if it is zero. Don’t
round entries to whole dollars.
• Complete all four pages and sign Form 944-X on page 4.
• Staple multiple sheets in the upper-left corner.
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.
What About Penalties and Interest?
Generally, your correction of an underreported amount won’t be
subject to an FTP penalty, FTD 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 27 by the time 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.
Example—You want your overreported tax applied as a
credit on Form 944. On December 20, 2021, you discover you
overreported your tax on your 2020 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 4, 2022, and
take the credit on your 2022 Form 944.
Specific Instructions:
Part 1: Select ONLY One Process
No correction will be eligible for interest-free treatment if any
of the following apply.
• The amounts underreported relate to an issue that was raised
in an examination of a prior period.
• You knowingly underreported your employment tax liability.
• You received a notice and demand for payment.
• You received a notice of determination under section 7436.
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 on either line 1 or line 2. Don’t check both
boxes.
Correcting an employment tax credit or social security tax
deferral. For lines 1 and 2, if you underreported an employment
tax credit or the amount of social security tax deferred, treat it
like you overreported a tax amount. If you overreported an
employment tax credit or the amount of social security tax
deferred, treat it like you underreported a tax amount. If you're
filing Form 944-X to adjust only an employment tax credit and/or
the amount of social security tax deferred and you're not
correcting any overreported taxes on Form 944-X, lines 6–13,
skip lines 4 and 5.
If you receive a notice about a penalty after you file this
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don’t attach an
explanation when you file your return.
Overview of the Process
To correct a previously filed Form 944, use Form 944-X to file
either an adjusted employment tax return or a claim for refund or
abatement. The adjustment process and the claim process are
outlined below.
Instructions for Form 944-X (Rev. 2-2021)
-5-
1. Adjusted Employment Tax Return
and 5 and go to Part 3. If your corrections relate to overreported
tax amounts, other than corrections related to underreported
employment tax credits and social security tax deferrals, you
have a duty to ensure 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:
• Repay or reimburse your employees for the overcollection of
employee social security and Medicare taxes, or
• Obtain consents from your employees to file a claim on their
behalf. See Rev. Proc. 2017-28 for guidance on the
requirements for both a request for employee consent and for
the employee consent.
Check the box on line 1 if you’re correcting underreported tax
amounts or overreported tax amounts and you would like to use
the adjustment process to correct the errors.
If you’re correcting both underreported tax amounts and
overreported tax amounts on this form, you must check this box.
If you check this box, any negative amount shown on line 27 will
be applied as a credit (tax deposit) to your Form 944 or Form
941 for the period in which you’re filing this form. See
Example—You want your overreported tax applied as a credit on
Form 944, earlier.
!
CAUTION
Form 944-X can’t be used to correct overreported
amounts of Additional Medicare Tax unless the amounts
were not withheld from employee wages.
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, with the Social Security Administration
(SSA), as required, showing your employees' correct wage and
tax amounts. See the General Instructions for Forms W-2 and
W-3 for detailed information about filing requirements.
References to Form W-2 on Form 944-X and in these
instructions also apply to Forms W-2AS, W-2CM, W-2GU, and
W-2VI unless otherwise noted.
If you owe tax. Pay the amount shown on line 27 by the time
you file Form 944-X. Generally, you won’t be charged interest if
you file on time, pay on time, enter the date you discovered the
error, and explain the correction on line 35.
If you have a credit. You overreported employment taxes (you
have a negative amount on line 27) 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 on 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 Form 944-X,
line 27, 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.
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 don’t change amounts shown on those forms. For
example, if your only correction to Form 944 involves misstated
tax adjustments, which don't impact the amounts reported on
your employee's Form W-2 (see the instructions for line 14,
later), check the box on line 3 to certify that you already filed all
required Forms W-2 and W-2c with the SSA. In this situation,
you're certifying that you don't need to file Form W-2c because
you already filed a correct Form W-2.
Don't check the box on line 1 if you're correcting
overreported tax amounts and the period of limitations
CAUTION 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, earlier.
!
4. Certifying Overreporting Adjustments
If you overreported federal income tax, social security tax,
Medicare tax, or Additional 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 couldn’t locate employees or
secure the statements of the remaining employees, check all
applicable boxes. Provide a summary on line 35 of the amount of
the corrections for the employees who provided written
statements and for those who didn’t.
2. Claim
Check the box on line 2 to use the claim process if you’re
correcting overreported tax amounts only and you’re claiming
a refund or abatement for the negative amount (credit) shown on
line 27. Don’t check this box if you’re correcting any
underreported tax amounts on this form.
You must check the box on line 2 if you have a credit (a
negative amount on line 27) 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, earlier.
!
CAUTION
4a. Check the box on line 4a if your overreported amount
includes each affected employee share of overcollected taxes.
You’re certifying that you repaid or reimbursed the employee
share of prior year taxes and you received written statements
from the employees stating that they didn’t and won’t receive a
refund or credit for the prior year taxes. Don’t send these
statements to the IRS. Keep them for your records. Generally, all
employment tax records must be kept for at least 4 years.
Copies must be submitted to the IRS if requested.
The IRS usually processes claims shortly after they are filed.
The IRS will notify you if your claim is denied, accepted as filed,
or selected to be examined. See Pub. 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 27, plus any interest that applies.
!
CAUTION
You may not use Form 944-X to correct overreported
amounts of Additional Medicare Tax unless the amounts
weren’t withheld from employee wages.
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 didn’t give
you a statement described on line 4a.
You may not file a refund claim to correct federal income
tax or Additional Medicare Tax actually withheld from
employees.
4c. Check the box on line 4c to certify that your overreported
amount is only for federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax that you didn’t
withhold from your employees.
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 tax amounts, complete line 3 only; skip lines 4
-6-
Instructions for Form 944-X (Rev. 2-2021)
5. Certifying Claims
your employees and certify that you have done so before the
IRS can allow the claim.
If you’re filing a claim for refund or abatement of overreported
federal income tax, social security tax, Medicare tax, or
Additional 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 couldn’t locate employees or secure
the statements of the remaining employees, check all applicable
boxes. Provide a summary on line 35 of the amount of the
corrections for the employees who provided statements or
consents and for those who didn’t.
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. This applies when affected employees didn’t give you
consent to file a claim for refund for the employee share of social
security and Medicare tax, they couldn’t be found, or they didn’t
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,
Medicare tax, or Additional Medicare Tax that you didn’t
withhold from your employees.
You may not file a refund claim to correct the incorrect
amount of federal income tax or Additional Medicare Tax
CAUTION actually withheld from employees. If you request their
consent to file a claim for social security tax or Medicare tax, you
must tell your employees that you can’t claim a refund of any
Additional Medicare Tax on their behalf. See Rev. Proc. 2017-28
for sample language to use in your request.
!
Part 3: Enter the Corrections for the
Calendar Year You’re Correcting
What Amounts Should You Report in Part 3?
On lines 6–13, columns 1 and 2, for each line you’re correcting,
show amounts for all of your employees, not just for those
employees whose amounts you’re correcting.
5a. Check the box on line 5a if your overreported tax includes
each affected employee share of prior year social security and
Medicare tax. You’re 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 didn’t and won’t receive a refund or
credit for the prior year taxes. Don’t send these statements to the
IRS. Keep them for your records. Generally, all employment tax
records must be kept for at least 4 years. Copies must be
submitted to the IRS if requested.
If a correction you report in column 4 includes both
underreported and overreported amounts (see the instructions
for line 33, later), give us details for each error on line 35.
Because special circumstances apply for lines 14–21, 23–26,
and 28–32, read the instructions for each line carefully before
entering amounts in the columns.
If any line doesn't apply to you, leave it blank.
5b. Check the box on line 5b if your overreported tax includes
each affected employee share of prior year social security and
Medicare tax and you haven’t yet repaid or reimbursed the
employee share of taxes. You’re certifying that you received
consent from each affected employee to file a claim on the
employee share of those taxes and you received written
statements from those employees stating that they didn’t and
won’t receive a refund or credit for the prior year taxes.
An employee consent must:
• Contain the name, address, and social security number (or
truncated taxpayer identification number, when appropriate) of
the employee;
• Contain the name, address, and EIN of the employer;
• Contain the tax period(s), type of tax, and the amount of tax
for which the consent is provided;
• Affirmatively state that the employee authorizes the employer
to claim a refund for the overpayment of the employee share of
tax;
• Include the employee's written statement certifying that the
employee hasn't made any previous claims (or the claims were
rejected) and won't make any future claims for refund or credit of
the amount of the overcollection;
• Identify the basis of the claim; and
• Be dated and contain the employee's signature under
penalties of perjury. The penalties of perjury statement should
be located immediately above the required signature.
Don’t send these statements and consents to the IRS. Keep
them for your records. Generally, all employment tax records
must be kept for at least 4 years. Copies must be submitted to
the IRS if requested.
If you previously adjusted or amended Form 944 using
Form 944-X or because of an IRS examination change,
CAUTION show amounts in column 2 that include those previously
reported corrections.
!
6. Wages, Tips, and Other Compensation
If you’re correcting the wages, tips, and other compensation you
reported on Form 944, line 1, 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.
If you or the IRS previously corrected the amount reported on
Form 944, line 1, enter in column 2 the amount after any
previous corrections.
line 6 (column 1)
- line 6 (column 2)
line 6 (column 3)
Example—Wages, tips, and other compensation
increased. You reported $900 as total wages, tips, and other
compensation on line 1 of your 2020 Form 944. In July of 2021,
you discover 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.
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
don’t check a box on line 5. Tell us on line 35 that you haven’t
repaid or reimbursed employees or obtained consents at the
time you file the claim. However, you must repay or reimburse
Instructions for Form 944-X (Rev. 2-2021)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in column 3.
Column 1 (corrected amount)
Column 2 (Form 944, line 1)
Column 3 (difference)
1,000.00
- 900.00
100.00
Example—Wages, tips, and other compensation
decreased. You reported $900 as wages, tips, and other
compensation on line 1 of your 2020 Form 944. In December of
-7-
Example—Prior year nonadministrative error (failure to
withhold federal 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 2020 but you
withheld nothing. You discovered the error on March 19, 2021.
You can’t file Form 944-X to correct federal income tax withheld
reported on your 2020 Form 944 because the error involves a
previous year and the amount previously reported for the
employee represents the actual amount withheld from the
employee during 2020.
2021, you discover 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.
Column 1 (corrected amount)
Column 2 (Form 944, line 1)
700.00
- 900.00
Column 3 (difference)
-200.00
Example—Auto allowance; wages, tips, and other
compensation increased. You paid one of your employees a
$50 monthly auto allowance from October–December 2020 and
didn’t treat the payments as taxable wages. In February 2021,
you realized that the payments were wages because they
weren't reimbursements of deductible business expenses that
were substantiated and paid under an accountable plan. You
correct the error by treating the auto allowance as wages subject
to income, social security, and Medicare taxes. Report the
additional $150 of wages on Form 944-X, lines 6, 8, 12, and, if
applicable, line 13.
Be sure to explain the reasons for the corrections on line 35.
Example—Prior year administrative error (incorrectly
reported amount of federal income tax actually withheld).
You had three employees. In 2020, you withheld $100 of federal
income tax from Nathan Smith, $200 from Leah Green, and
$600 from Becky Lee. The total amount of federal income tax
you withheld was $900. You mistakenly reported $600 on line 2
of your 2020 Form 944. You discovered the error on March 19,
2021. 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 isn’t 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.
The amount on line 6, column 1, should be used on your
TIP Forms W-2 or Forms W-2c. This amount should also
generally be used for any business expense deduction
on your income tax return (or amended return) for wages paid.
Column 1 (corrected amount)
Column 2 (Form 944, line 2)
Column 3 (difference)
7. Federal Income Tax Withheld From Wages,
Tips, and Other Compensation
300.00
Report the $300.00 as a tax correction in column 4.
Be sure to explain the reasons for this correction on line 35.
If you’re correcting the federal income tax withheld from wages,
tips, and other compensation you reported on Form 944, line 2,
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.
Example—Nonadministrative error reporting income tax
because of repayment of wages paid in prior year. You
prepaid Jack Brown $4,000 of wages for 2 months of work in
September 2020. You withheld $400 of federal income tax at the
time you paid Jack. These amounts were reported on your 2020
Form 944. Jack left employment in October 2020 (after only 1
month of service). In February 2021, Jack repaid $2,000 to you
for the 1 month he didn't work. You can't file Form 944-X to
reduce the federal income tax withheld because you actually
withheld the federal income tax from wages. You also can't file
Form 944-X to reduce wages because the wages were income
to Jack for the prior year. These amounts were correctly
reported on Form 944.
line 7 (column 1)
- line 7 (column 2)
line 7 (column 3)
900.00
- 600.00
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. Include any minus
sign shown in column 3.
Generally, you may only correct administrative errors to
federal income tax withholding (that is, errors in which
CAUTION the amount reported on Form 944, line 2, isn't the
amount you actually withheld from an employee's wages) and
errors for which section 3509 rates apply. Only transposition or
math errors involving the inaccurate reporting of the amount
withheld are "administrative errors." The administrative error
adjustment corrects the amount reported on Form 944 to agree
with the amount actually withheld from employees. See section 2
of Pub. 15 for more information about section 3509. If section
3509 rates apply, see the instructions for lines 18–21, later.
!
8. Taxable Social Security Wages
If you’re correcting the taxable social security wages you
reported on Form 944, line 4a, column 1, 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)
You can't file a Form 944-X to correct federal income tax
withholding for prior years for nonadministrative errors. In other
words, you can't correct federal income tax actually withheld
from an employee in a prior year if you discover that you didn't
withhold the right amount. For example, you can't correct federal
income tax withheld in a prior year because you used the wrong
income tax withholding table or you didn't treat a payment
correctly as taxable or nontaxable. Similarly, if you paid federal
income tax in a prior year on behalf of your employee rather than
deducting it from the employee's pay (which resulted in
additional wages subject to tax), and in a subsequent year you
determine that you incorrectly calculated the amount of tax, you
can't correct the federal income tax withholding.
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 0.124 (12.4% tax rate)
and enter the result in column 4.
line 8 (column 3)
x 0.124
line 8 (column 4)
-8-
If the amount in column 3 used a minus sign, also
use a minus sign in column 4.
Instructions for Form 944-X (Rev. 2-2021)
Note. If you checked the box on Form 944-X, line 4b or line 5c,
because you’re correcting only the employer share of tax on a
decrease to social security wages, use 0.062 (6.2%) when
multiplying the amount shown in column 3. If you’re 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 35.
line 9 (column 1)
- line 9 (column 2)
line 9 (column 3)
Multiply the amount in column 3 by 0.062 and enter that result
in column 4.
Example—Social security wages decreased. Following
Example—Wages, tips, and other compensation decreased in
the instructions for line 6, earlier, 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 (Form 944, line 4a, column 1)
700.00
- 900.00
Column 3 (difference)
-200.00
line 9 (column 3)
x 0.062
line 9 (column 4)
Column 4 (tax correction)
Example—Qualified sick leave wages increased. You
paid $2,000 of qualified sick leave wages to only one of your
employees in 2020. In March 2021, you discover that you only
reported $1,000 of qualified sick leave wages on your 2020
Form 944. To correct the error, figure the difference on Form
944-X as shown.
-200.00
x 0.124
-24.80
Be sure to explain the reasons for this correction on line 35.
2,000.00
- 1,000.00
Column 1 (corrected amount)
Column 2 (Form 944, line 4a(i), column 1)
9. Qualified Sick Leave Wages
Column 3 (difference)
Adjustments to the social security tax on qualified sick
TIP leave wages and qualified family leave wages are
reported on Form 944-X, lines 9 and 10, respectively.
Adjustments to the nonrefundable portion of the credit for
qualified sick and family leave wages are reported on Form 944X, line 16, and adjustments to the refundable portion of the credit
are reported on Form 944-X, line 25. Adjustments to qualified
health plan expenses allocable to qualified sick leave wages and
to qualified family leave wages are reported on Form 944-X,
lines 28 and 29, respectively. For corrections to a 2020 Form
944, the credit for qualified sick and family leave wages is only
available for wages paid with respect to leave taken after March
31, 2020, and before January 1, 2021. Credit for any qualified
sick and family leave wages paid in 2021 will be claimed on your
2021 Form 944. If you're correcting a year before 2020, don't
enter any amounts on lines 9, 10, 16, 25, 28, and 29. If you
claimed the credit for qualified sick and family leave wages on
your original 2020 Form 944, and you make any corrections on
Form 944-X to amounts used to figure this credit, you will need
to refigure the amount of this credit using Worksheet 1, later.
You will also use this worksheet to figure this credit if you're
claiming the credit for the first time on Form 944-X. For more
information about the credit for qualified sick and family leave
wages, go to IRS.gov/PLC.
1,000.00
Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (6.2%)
Column 4 (tax correction)
1,000.00
x 0.062
62.00
Be sure to explain the reasons for this correction on line 35.
10. Qualified Family Leave Wages
For 2020, qualified family leave wages aren't subject to the
employer share of social security tax; therefore, the tax rate on
these wages is 6.2% (0.062). For more information about
qualified family leave wages, see Definition of qualified sick and
family leave wages, later, and go to IRS.gov/PLC. If you're
correcting the qualified family leave wages you reported on Form
944, line 4a(ii), column 1, 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.
For 2020, qualified sick leave wages aren't subject to the
employer share of social security tax; therefore, the tax rate on
these wages is 6.2% (0.062). For more information about
qualified sick leave wages, see Definition of qualified sick and
family leave wages, later, and go to IRS.gov/PLC. If you're
correcting the qualified sick leave wages you reported on Form
944, line 4a(i), column 1, 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.
Instructions for Form 944-X (Rev. 2-2021)
If the amount in column 3 used a minus sign, also
use a minus sign in column 4.
Note. If you erroneously reported qualified sick leave wages on
Form 944, line 4a, instead of on line 4a(i), you will need to make
a correction on Form 944-X, lines 8 and 9, and enter the properly
calculated amount in column 4 for each line.
Use the difference in column 3 to determine your tax
correction.
Column 3 (difference)
Tax rate (12.4%)
If the amount in column 2 is larger than the
amount in column 1, use a minus sign in column 3.
line 10 (column 1)
- line 10 (column 2)
line 10 (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 0.062 and enter that result
in column 4.
-9-
were also taxable social security tips. To correct the error, figure
the difference on Form 944-X as shown.
line 10 (column 3)
x 0.062
line 10 (column 4)
If the amount in column 3 used a minus sign, also
use a minus sign in column 4.
Column 1 (corrected amount)
Column 2 (Form 944, line 4b, column 1)
1,000.00
- 900.00
Column 3 (difference)
Note. If you erroneously reported qualified family leave wages
on Form 944, line 4a, instead of on line 4a(ii), you will need to
make a correction on Form 944-X, lines 8 and 10, and enter the
properly calculated amount in column 4 for each line.
Use the difference in column 3 to determine your tax
correction.
Example—Qualified family leave wages decreased. You
paid $1,000 of qualified family leave wages to only one of your
employees in 2020. In March 2021, you discover that you
erroneously reported $3,000 of qualified family leave wages on
your 2020 Form 944. To correct the error, figure the difference
on Form 944-X as shown.
Column 1 (corrected amount)
Column 2 (Form 944, line 4a(ii), column 1)
1,000.00
- 3,000.00
Column 3 (difference)
-2,000.00
Column 3 (difference)
Tax rate (12.4%)
12.40
Be sure to explain the reasons for this correction on line 35.
12. Taxable Medicare Wages & Tips
If you’re correcting the taxable Medicare wages and tips you
reported on Form 944, line 4c, column 1, 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.
-2,000.00
x 0.062
Column 4 (tax correction)
100.00
x 0.124
Column 4 (tax correction)
Use the difference in column 3 to determine your tax correction.
Column 3 (difference)
Tax rate (6.2%)
100.00
line 12 (column 1)
- line 12 (column 2)
-124.00
line 12 (column 3)
If the amount in column 2 is larger than the amount
in column 1, use a minus sign in column 3.
Be sure to explain the reasons for this correction on line 35.
11. Taxable Social Security Tips
Multiply the amount in column 3 by 0.029 (2.9% tax rate) and
enter the result in column 4.
If you’re correcting the taxable social security tips you reported
on Form 944, line 4b, column 1, 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 12 (column 3)
x 0.029
line 12 (column 4)
If the amount in column 3 used a minus sign, also
use a minus sign in column 4.
line 11 (column 1)
- line 11 (column 2)
line 11 (column 3)
Note. If you checked the box on Form 944-X, line 4b or line 5c,
because you’re correcting only the employer share of tax on a
decrease to Medicare wages and tips, use 0.0145 (1.45%) when
multiplying the amount in column 3. If you’re 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 explain your calculations on line 35.
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 0.124 (12.4% tax rate)
and report the result in column 4.
Example—Medicare wages and tips decreased.
Following Example—Wages, tips, and other compensation
decreased in the instructions for line 6, earlier, 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.
line 11 (column 3)
x 0.124
line 11 (column 4)
If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Note. If you checked the box on Form 944-X, line 4b or line 5c,
because you’re correcting only the employer share of tax on a
decrease to social security tips, use 0.062 (6.2%) when
multiplying the amount shown in column 3. If you’re 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 35.
Example—Social security tips increased. Following
Example—Wages, tips, and other compensation increased in
the instructions for line 6, earlier, the tips that you overlooked
Column 1 (corrected amount)
Column 2 (Form 944, line 4c, column 1)
700.00
- 900.00
Column 3 (difference)
-200.00
Use the difference in column 3 to determine your tax
correction.
-10-
Instructions for Form 944-X (Rev. 2-2021)
Column 3 (difference)
Tax rate (2.9%)
-200.00
x 0.029
Column 4 (tax correction)
-5.80
Be sure to explain the reasons for this correction on line 35.
27,000.00
Column 4 (tax correction)
27,000.00
x 0.009
243.00
Be sure to explain the reasons for this correction on line 35.
Prior year nonadministrative errors. You may correct only
the taxable wages and tips subject to Additional Medicare Tax
withholding that you reported on Form 944, line 4d, column 1.
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.
You may also correct errors to Additional Medicare Tax
withholding for prior years if section 3509 rates apply. If section
3509 rates apply, see the instructions for lines 18–21, later.
If a prior year error was a nonadministrative error, you may
correct only the wages and tips subject to Additional Medicare
Tax withholding that were originally reported on Form 944,
line 4d, column 1, or previously corrected on Form 944-X. You
can’t correct the tax reported on Form 944, line 4d, column 2.
line 13 (column 1)
- line 13 (column 2)
line 13 (column 3)
Prior year administrative errors. If you’re correcting the
taxable wages and tips subject to Additional Medicare Tax
withholding that you reported on Form 944, line 4d, column 1,
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 2 is larger than the amount
in column 1, use a minus sign in column 3.
Don’t multiply the amount in column 3 by 0.009 (0.9% tax rate).
Leave column 4 blank and explain the reasons for this correction
on line 35.
Example—Prior year nonadministrative error (failure to
withhold Additional Medicare Tax when required). Leah
Green's wages exceeded the $200,000 withholding threshold for
Additional Medicare Tax in December 2020. The total wages
paid to Leah for 2020 were $220,000. You were required to
withhold $180 ($20,000 x 0.009) but you withheld nothing and
didn’t report an amount on line 4d of your 2020 Form 944. You
discover the error on March 16, 2021. File Form 944-X to correct
wages and tips subject to Additional Medicare Tax withholding
for your 2020 Form 944, but you may not correct the Additional
Medicare Tax withheld (column 4) because the error involves a
previous year and the amount previously reported for the
employee represents the actual amount withheld from the
employee during 2020.
line 13 (column 1)
- line 13 (column 2)
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 0.009 (0.9% tax rate) and
enter that result in column 4.
line 13 (column 3)
x 0.009
If the amount in column 3 used a minus sign, also
use a minus sign in column 4.
Combination of prior year administrative and nonadministrative errors. If you’re reporting both administrative errors and
nonadministrative errors for the same prior year, 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. However,
multiply only the amount of wages and tips reported in column 3
that are related to administrative errors by 0.009 (0.9% tax rate).
Don’t multiply any wages and tips reported in column 3 that are
related to nonadministrative errors by 0.009 (0.9% tax rate). Use
line 35 to explain in detail your corrections. The explanation must
include the reasons for the corrections and a breakdown of the
amount reported in column 3 into the amounts related to
administrative errors and nonadministrative errors.
Example—Combination of prior year administrative and
nonadministrative errors. Nathan Smith’s wages exceeded
the $200,000 withholding threshold for Additional Medicare Tax
in November 2020. The total wages paid to Nathan for 2020
were $230,000. You withheld $270 ($30,000 x 0.009) from
Nathan's wages. However, on your 2020 Form 944 you
mistakenly reported $3,000 on line 4d, column 1, and Additional
Medicare Tax withheld of $27 on line 4d, column 2. The
Example—Prior year administrative error (incorrectly
reported amount of Additional Medicare Tax actually
withheld). Nathan Smith's wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in November
2020. The total wages paid to Nathan for 2020 were $230,000.
You withheld $270 ($30,000 x 0.009) from Nathan’s wages.
However, on your 2020 Form 944 you mistakenly reported
$3,000 on line 4d, column 1, and Additional Medicare Tax
withheld of $27 on line 4d, column 2. You discover the error on
March 16, 2021. This is an example of an administrative error
that may be corrected in a later calendar year because the
amount actually withheld isn’t the amount reported on your 2020
Form 944. Use Form 944-X, line 13, to correct the error as
shown below.
Instructions for Form 944-X (Rev. 2-2021)
Column 3 (difference)
Column 3 (difference)
Tax rate (0.9%)
You may use Form 944-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount reported
on Form 944, line 4d, column 2, isn’t the amount you actually
withheld. This type of error is an administrative error. The
administrative error adjustment corrects the amount reported on
Form 944 to agree with the amount actually withheld from
employees.
line 13 (column 4)
30,000.00
- 3,000.00
Use the difference in column 3 to determine your tax
correction.
13. Taxable Wages & Tips Subject to Additional
Medicare Tax Withholding
line 13 (column 3)
Column 1 (corrected amount)
Column 2 (Form 944, line 4d, column 1)
-11-
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 your 2020
Form 944, line 6. 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 2021. To correct the error, figure the difference on
Form 944-X as shown.
difference in wages subject to Additional Medicare Tax related
to this administrative error is $27,000 ($30,000 - $3,000).
Leah Green's wages exceeded the $200,000 withholding
threshold for Additional Medicare Tax in December 2020. The
total wages paid to Leah for 2020 were $220,000. You were
required to withhold $180 ($20,000 x 0.009) but you withheld
nothing and didn’t report Leah’s $20,000 in wages subject to
Additional Medicare Tax withholding on line 4d of your 2020
Form 944.
You discover both errors on March 16, 2021. Use Form
944-X, line 13, to correct the errors as shown below.
Column 1 (corrected amount)
Column 2 (Form 944, line 4d, column 1)
50,000.00
- 3,000.00
Column 3 (difference)
47,000.00
Column 1 (corrected amount)
Column 2 (Form 944, line 6)
Column 3 (difference)
Column 4 (tax correction)
-270.00
Here is how you would enter the numbers on Form 944-X.
Column 1
(corrected amount)
-960.00
Determine the portion of wages and tips reported in column 3
that is related to the administrative error ($47,000 - $20,000
(nonadministrative error) = $27,000 (administrative error)).
Multiply this portion of column 3 by 0.009 (0.9% tax rate) to
determine your tax correction.
Difference related to administrative error
Tax rate (0.9%)
-960.00
- (690.00)
Column 2
(Form 944, line 6)
-690.00
Column 3
(difference)
-270.00
Report “-270.00” as your correction in column 4.
In this example, you’re claiming a credit for $270 in
overreported tax for your 2020 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 35.
27,000.00
x 0.009
243.00
Be sure to explain the reasons for these corrections on
line 35. You must also report that $20,000 of the amount shown
in column 3 was related to the correction of a prior year
nonadministrative error and $27,000 of the amount shown in
column 3 was related to the correction of an administrative error.
15. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities
If you're correcting the qualified small business payroll tax credit
for increasing research activities that you reported on Form 944,
line 8a (line 8 for years prior to 2020), 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.
14. Tax Adjustments
For purposes of these instructions, all references to "sick
TIP pay" mean ordinary sick pay, not "qualified sick leave
wages."
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due 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.
Don’t enter an amount on line 14 unless you need to correct any
adjustments reported on Form 944, line 6. Amounts reported on
line 14 reflect corrections of amounts misstated on Form 944,
line 6. See Example—Adjustment for third-party sick pay
underreported, later.
You must attach a corrected Form 8974 and explain the
reasons for this correction on line 35.
Enter in column 1 the total corrected amount for Form 944,
line 6. Enter in column 2 the total originally reported or previously
corrected amount from Form 944, line 6. In column 3, enter the
difference between columns 1 and 2.
The payroll tax credit election must be made on or
before the due date of the originally filed income tax
CAUTION return (including extensions). Any election to take the
payroll tax credit may be revoked only with the consent of the
IRS.
!
line 14 (column 1)
- line 14 (column 2)
16. Nonrefundable Portion of Credit for
Qualified Sick and Family Leave Wages
line 14 (column 3)
Form 944-X and these instructions use the terms
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 Form
944, line 6.
TIP “nonrefundable” and “refundable” when discussing
credits. The term “nonrefundable” means the portion of
the credit which is limited by law to the amount of the employer
share of social security tax. The term “refundable” means the
portion of the credit which is in excess of the employer share of
social security tax.
Copy the amount in column 3 to column 4. Include any minus
sign shown in column 3.
If you’re correcting the nonrefundable portion of the credit for
qualified sick and family leave wages that you reported on Form
944, line 8b, enter the total corrected amount from Worksheet 1,
Step 2, line 2j, 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. For more information
On line 35, 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.
-12-
Instructions for Form 944-X (Rev. 2-2021)
about the credit for qualified sick and family leave wages, go to
IRS.gov/PLC.
Column 1
(corrected
amount)
2,000.00
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due 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.
1,000.00
1,000.00
-1,000.00
Section 206(c) of the Taxpayer Certainty and Disaster
TIP Tax Relief Act of 2020 removed the restriction on an
employer who has received a Small Business
Interruption Loan under the Paycheck Protection Program (PPP)
from claiming the employee retention credit. The eligible
employer can claim the employee retention credit on any
qualified wages that aren't counted as payroll costs in obtaining
PPP loan forgiveness. Any wages that could count toward
eligibility for the employee retention credit or PPP loan
forgiveness can be applied to either of these two programs, but
not both. If your Form 944 for 2020 didn't claim the correct
amount for the employee retention credit because you received
a Small Business Interruption Loan under the PPP, you may file
Form 944-X and complete Worksheet 1 to claim the correct
amount of the credit. For more information, see Notice 2021-20.
If you’re correcting the nonrefundable portion of the employee
retention credit that you reported on Form 944, line 8c, enter the
total corrected amount from Worksheet 1, Step 3, line 3h, 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. For more information about the
employee retention credit for qualified wages paid after March
12, 2020, and before January 1, 2021, see Notice 2021-20.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due 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. For an example of how to report amounts in columns
1–4 for an employment tax credit, see the instructions for line 16,
earlier.
Be sure to explain the reasons for this correction on line 35.
Adjustments to the nonrefundable portion of the
TIP employee retention credit are reported on Form 944-X,
line 17, and adjustments to the refundable portion of the
credit are reported on Form 944-X, line 26. Adjustments to
qualified wages for the employee retention credit are reported on
Form 944-X, line 30. Adjustments to qualified health plan
expenses allocable to the employee retention credit are reported
on Form 944-X, line 31. For corrections to a 2020 Form 944, the
employee retention credit is only available for wages paid after
March 12, 2020, and before January 1, 2021. Credit for any
employee retention credit in 2021 will be claimed on your 2021
Form 944. If you're correcting a year before 2020, don't enter
any amounts on lines 17, 26, 30, and 31. If you claimed the
employee retention credit on your original 2020 Form 944, and
you make any corrections on Form 944-X for the year to
amounts used to figure this credit, you will need to refigure the
amount of the credit using Worksheet 1. You will also use this
worksheet to figure this credit if you're claiming the credit for the
first time on Form 944-X. For more information about the
employee retention credit for qualified wages paid after March
12, 2020, and before January 1, 2021, see Notice 2021-20.
Example—Nonrefundable portion of credit for qualified
sick and family leave wages increased. You originally
reported a $1,000 nonrefundable portion of the credit for
qualified sick and family leave wages on Form 944, line 8b, for
2020. In March 2021, you discover that you made an error when
figuring the credit. You use Worksheet 1 to refigure the
nonrefundable portion of the credit for qualified sick and family
leave wages and you determine that the correct credit is $2,000.
To correct the error, figure the difference on Form 944-X as
shown.
2,000.00
- 1,000.00
1,000.00
To properly show the credit increase as a reduction to your
tax balance, enter the positive number in column 3 as a negative
number in column 4. Here is how you would enter the numbers
on Form 944-X, line 16.
Instructions for Form 944-X (Rev. 2-2021)
Column 4
(tax correction)
17. Nonrefundable Portion of Employee
Retention Credit
Definition of qualified sick and family leave wages. For
purposes of the credit for qualified sick and family leave wages,
qualified sick and family leave wages are wages for social
security and Medicare tax purposes, determined without regard
to the exclusions from the definition of employment under
section 3121(b), that an employer pays that otherwise meet the
requirements of the Emergency Paid Sick Leave Act (EPSLA) or
the Emergency Family and Medical Leave Expansion Act, as
enacted under the FFCRA and amended by the COVID-related
Tax Relief Act of 2020. However, don't include any wages
otherwise excluded under section 3121(b) when reporting
qualified sick and family leave wages on your employment tax
return and when figuring the credit on Worksheet 1, Step 2, lines
2a and 2a(i), and on Step 2, lines 2e and 2e(i). Instead, include
qualified sick leave wages and qualified family leave wages
excluded from the definition of employment under section
3121(b) separately in Step 2, lines 2a(iii) and/or line 2e(iii),
respectively, before you figure your total credit in Step 2, line 2d
(credit for qualified sick leave wages), or Step 2, line 2h (credit
for qualified family leave wages).
The 2020 Instructions for Form 944 were released before the
COVID-related Tax Relief Act of 2020 was enacted on
December 27, 2020; therefore, Worksheet 1, in the 2020
Instructions for Form 944, didn't include lines to add the wages
that meet an exclusion under section 3121(b) when figuring the
credits for qualified sick and family leave wages. If your Form
944 for 2020 didn't claim the correct amount of the credit for
qualified sick and family leave wages because you paid qualified
sick leave wages and/or qualified family leave wages that meet
an exclusion under section 3121(b), you may file Form 944-X
and complete Worksheet 1 to claim the correct amount of the
credit. You will also include on Form 944-X, lines 28 and 29, and
on Worksheet 1 any qualified health plan expenses allocable to
those wages.
Column 3 (difference)
Column 3
(difference)
Be sure to explain the reasons for this correction on line 35.
For corrections to a 2020 Form 944, the credit for qualified
sick and family leave wages is only available for wages paid with
respect to leave taken after March 31, 2020, and before January
1, 2021. Credit for any qualified sick and family leave wages
paid in 2021 will be claimed on your 2021 Form 944. If you're
correcting a year before 2020, don't enter any amount on line 16.
Column 1 (corrected amount)
Column 2 (Form 944, line 8b)
Column 2
(Form 944, line 8b)
-13-
18–21. Special Additions to Wages for Federal
Income Tax, Social Security Taxes, Medicare
Taxes, and Additional Medicare Tax
Section 3509 provides special rates for the employee share of
social security tax, Medicare tax, Additional Medicare Tax, and
federal 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 can’t recover any tax paid under this provision from the
employees. The full employer share of social security tax and
Medicare tax is due for all reclassifications.
Line 7 (column 4)
Line 8 (column 4)
Line 12 (column 4)
1400.00
-500.00
-100.00
Line 22 (column 4)
800.00
23. Deferred Amount of the Employer Share of
Social Security Tax
Use Form 944-X, line 23, if you need to correct the deferred
amount of the employer share of social security tax that you
reported on your 2020 Form 944, line 10b. Enter the total
corrected amount in column 1. In column 2, enter the amount
you originally reported or as previously corrected by you or the
IRS. In column 3, enter the difference between columns 1 and 2.
Note. Section 3509 rates aren’t available if you intentionally
disregarded the requirements to withhold taxes from the
employee, or if you withheld federal income tax but didn’t
withhold social security and Medicare tax. Section 3509 rates
are also not available for certain statutory employees.
Copy the amount in column 3 to column 4. However, because
an increase to the deferred amount of the employer share of
social security tax defers the payment due, to properly show the
amount as a deferral of payment, enter a positive number in
column 3 as a negative number in column 4. A decrease to the
deferred amount of the employer share of social security tax
decreases the payment you can defer and must be shown as a
balance due item; therefore, to properly show the amount as a
balance due item, enter a negative number in column 3 as a
positive number in column 4.
On lines 18–21, enter only corrections to wages resulting
from reclassifying certain workers as employees when section
3509 rates are used to calculate the taxes.
If the employer issued the required information returns, use
the section 3509 rates as follows.
• For social security taxes, use the employer rate of 6.2% plus
20% of the employee rate of 6.2%, for a total rate of 7.44% of
wages.
• For Medicare taxes, use the employer rate of 1.45% plus 20%
of the employee rate of 1.45%, for a total rate of 1.74% of
wages.
• For Additional Medicare Tax, 0.18% (20% of the employee
rate of 0.9%) of wages subject to Additional Medicare Tax.
• For federal income tax withholding, the rate is 1.5% of wages.
If you're filing Form 944-X to increase the amount of social
security wages paid on or after March 27, 2020, and before
January 1, 2021, so that there is an additional amount of social
security tax that hasn't yet been paid, and hasn't yet been
deferred, then you may use Form 944-X to increase the amount
of the deferred employer share of social security tax originally
reported on Form 944, line 10b. If you're filing Form 944-X to
decrease the amount of social security wages paid on or after
March 27, 2020, and before January 1, 2021, so that there is a
decrease in the amount of social security tax that is eligible for
deferral, then you must use Form 944-X to decrease the amount
of the deferred employer share of social security tax originally
reported on Form 944, line 10b, if the decrease in wages causes
the amount you originally deferred to exceed the amount that is
now eligible for deferral. Otherwise, you may only correct the
amount of the deferred employer share of social security tax if
the amount originally reported on Form 944, line 10b, isn't the
amount you actually deferred (for example, you incorrectly
reported the amount that you actually deferred). If you already
paid the correct amount of the employer share of social security
tax during the payroll tax deferral period, you may not
subsequently defer the payment by filing Form 944-X. See
IRS.gov/ETD for more information about the interaction of
credits and the deferral of employment tax deposits and
payments.
If the employer didn’t issue the required information returns,
use the section 3509 rates as follows.
• For social security taxes, use the employer rate of 6.2% plus
40% of the employee rate of 6.2%, for a total rate of 8.68% of
wages.
• For Medicare taxes, use the employer rate of 1.45% plus 40%
of the employee rate of 1.45%, for a total rate of 2.03% of
wages.
• For Additional Medicare Tax, 0.36% (40% of the employee
rate of 0.9%) of wages subject to Additional Medicare Tax.
• For federal income tax withholding, the rate is 3.0% of wages.
Unlike some 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 in column 2 previously
reported wages (if any) to reclassified employees. To get the
amount for column 4, use the applicable section 3509 rates. If
you filed the required information returns for some employees
but didn’t file them for other employees, be sure to use the
applicable rates for each employee when calculating the
amounts in column 4 and show your calculations on line 35. 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 34, later, for more information.
The deferred amount of the employer share of social security
tax was only available for deposits and payments due on or after
March 27, 2020, and before January 1, 2021, as well as deposits
and payments due after January 1, 2021, that are required for
wages paid during the applicable period. One-half of the
deferred amount of the employer share of social security tax is
due by December 31, 2021, and the remainder is due by
December 31, 2022. Because both December 31, 2021, and
December 31, 2022, are nonbusiness days, payments made on
the next business day will be considered timely. Any payments
or deposits you make before December 31, 2021, are first
applied against your payment due on December 31, 2021, and
then applied against your payment due on December 31, 2022.
For more information about the deferral of employment tax
deposits, go to IRS.gov/ETD and see the Instructions for Form
944, available at IRS.gov/Form944.
22. Subtotal
Combine the amounts on lines 7–21 of column 4 and enter the
total on line 22.
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 12. Combine these amounts and enter “800.00” in column 4
of line 22.
Be sure to explain the reasons for any corrections on line 35.
-14-
Instructions for Form 944-X (Rev. 2-2021)
24. Deferred Amount of the Employee Share of
Social Security Tax
the total corrected amount from Worksheet 1, Step 3, line 3i, 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. For more information about the
employee retention credit for qualified wages paid after March
12, 2020, and before January 1, 2021, see Notice 2021-20.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due 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. For an example of how to report amounts in columns
1–4 for an employment tax credit, see the instructions for line 16,
earlier.
Be sure to explain the reasons for this correction on line 35.
Use Form 944-X, line 24, if you need to correct the deferred
amount of the employee share of social security tax that you
reported on your 2020 Form 944, line 10c. Enter the total
corrected amount in column 1. In column 2, enter the amount
you originally reported or as previously corrected by you or the
IRS. In column 3, enter the difference between columns 1 and 2.
Copy the amount in column 3 to column 4. However, because
an increase to the deferred amount of the employee share of
social security tax defers the payment due, to properly show the
amount as a deferral of payment, enter a positive number in
column 3 as a negative number in column 4. A decrease to the
deferred amount of the employee share of social security tax
decreases the payment you can defer and must be shown as a
balance due item; therefore, to properly show the amount as a
balance due item, enter a negative number in column 3 as a
positive number in column 4.
Corrections to Form 944, Line 10g
Form 944-X doesn't include a line to correct amounts reported
on Form 944, line 10g, for the total advances received from filing
Form(s) 7200 for the year. If a discrepancy exists between the
amount reported on Form 944 and the amount of advance
payments issued, the IRS will generally correct the amount
reported on Form 944, line 10g, to match the amount of advance
payments issued.
You may only correct the amount of the deferred employee
share of social security tax if the amount originally reported on
Form 944, line 10c, isn't the amount you actually deferred (for
example, you incorrectly reported the amount that you actually
deferred). If you already paid the correct amount of the
employee's share of social security tax, you may not
subsequently defer the payment by filing Form 944-X.
27. Total
Combine the amounts from column 4 on lines 22–26 and enter
the result on line 27.
The deferred amount of the employee share of social security
tax was only available for social security wages of less than
$4,000 paid to an employee in any biweekly pay period (or the
equivalent threshold amount for other pay periods) paid on a pay
date during the period beginning on September 1, 2020, and
ending on December 31, 2020. The due date for withholding and
payment of the deferred employee share of social security tax is
postponed until the period beginning on January 1, 2021, and
ending on December 31, 2021. The employer is liable to pay the
deferred employee share of social security tax to the IRS and
must do so before January 1, 2022, to avoid interest, penalties,
and additions to tax on those amounts. Because January 1,
2022, is a nonbusiness day, payments made on January 3,
2022, will be considered timely. For more information about the
deferral of the employee share of social security tax, see Notice
2020-65 and Notice 2021-11.
Your credit. If the amount entered on line 27 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 the
“Total deposits” line 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 this amount on
the “Total deposits” line of Form 941 or Form 941-SS for the
quarter during which you filed Form 944-X. Don’t make any
changes to your record of federal tax liability reported on Form
944, line 13, or Form 945-A, unless you were assessed an FTD
penalty. For more information, see the Form 945-A instructions.
• If you checked the box on line 2, you’re 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
to your next return only if you ask us in writing to do so.
Be sure to explain the reasons for any corrections on line 35.
25. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages
Amount you owe. If the amount entered on line 27 is a positive
number, you must pay the amount you owe by the time 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.
If you owe tax and are filing a timely Form 944-X, don’t file an
amended Form 945-A unless you were assessed an FTD
penalty caused by an incorrect, incomplete, or missing Form
945-A. Don’t include the tax increase reported on Form 944-X on
any amended Form 945-A you file.
If you owe tax and are filing a late Form 944-X, that is, after
the due date of Form 944 for the year in which you discovered
the error, you must file an amended Form 945-A with the Form
944-X. Otherwise, the IRS may assess an “averaged” FTD
penalty. The total tax reported on Form 945-A, line M, must
match the corrected tax (Form 944, line 9, combined with any
correction reported on Form 944-X, line 22) for the year, less any
previous abatements and interest-free tax assessments.
Payment methods. You may pay the amount you owe on
line 27 electronically using the Electronic Federal Tax Payment
System (EFTPS), by credit or debit card, or by a check or money
order.
• The preferred method of payment is EFTPS. For more
information, go to EFTPS.gov, or call EFTPS Customer Service
If you're correcting the refundable portion of the credit for
qualified sick and family leave wages that you reported on Form
944, line 10d, enter the total corrected amount from Worksheet
1, Step 2, line 2k, 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. For more information
about the credit for qualified sick and family leave wages, go to
IRS.gov/PLC.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due 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. For an example of how to report amounts in columns
1–4 for an employment tax credit, see the instructions for line 16,
earlier.
Be sure to explain the reasons for this correction on line 35.
26. Refundable Portion of Employee Retention
Credit
If you're correcting the refundable portion of the employee
retention credit that you reported on Form 944, line 10e, enter
Instructions for Form 944-X (Rev. 2-2021)
-15-
32. Credit From Form 5884-C, Line 11, for the
Year
at 800-555-4477 or 800-733-4829 (TDD). Additional information
about EFTPS is also available in Pub. 966.
• To pay by credit or debit card, go to IRS.gov/PayByCard.
Your payment will be processed by a payment processor who
will charge a processing fee.
• 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.
You don’t have to pay if the amount you owe is less than $1.
If you're correcting the credit from Form 5884-C, line 11, for the
year, that you reported on Form 944, line 19, 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. Enter the
corrected amount from column 1 on Worksheet 1, Step 1,
line 1h. Entering an amount here is strictly for purposes of
figuring the credit for qualified sick and family wages and/or the
employee retention credit on Worksheet 1. Reporting a
correction on this line doesn't correct the credit claimed on Form
5884-C.
Lines 28–32
For lines 28–32, you will only enter amounts in columns 1, 2, and
3. These lines don't have an entry space for column 4 because
these adjustments don't directly result in an increase or
decrease to your tax. The amounts entered on lines 28–32 are
amounts that you use on Worksheet 1 to figure the credit for
qualified sick and family leave wages and the employee
retention credit. If you reported an incorrect amount on lines 15–
19 on your original Form 944, then you will use lines 28–32 of
Form 944-X to report the correction. Use Worksheet 1 to refigure
the credit for qualified sick and family leave wages and/or the
employee retention credit based on the corrected amounts
reported in column 1. Be sure to explain the reasons for your
corrections to lines 28–32 on line 35.
Part 4: Explain Your Corrections for
the Calendar Year You’re Correcting
33. Correction of Both Underreported and
Overreported Amounts
Check the box on line 33 if any correction you entered on lines
7–21 or lines 23–26 in column 3 reflects both underreported and
overreported amounts.
Example. If you had an increase to social security wages of
$1,500 for Nathan Smith and a decrease to social security
wages of $500 for Leah Green, you would enter $1,000 on line 8,
column 3. That $1,000 represents the net change from offsetting
corrections.
On line 35, you must explain the reason for both the $1,500
increase and the $500 decrease.
28. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages
If you're correcting the qualified health plan expenses allocable
to qualified sick leave wages that you reported on Form 944,
line 15, 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. Enter the corrected amount from
column 1 on Worksheet 1, Step 2, line 2b.
34. Did You Reclassify Any Workers?
Check the box on line 34 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 35, give us a detailed reason why any
worker was reclassified and, if you used section 3509 rates on
lines 18–21 for any worker reclassified as an employee, explain
why section 3509 rates apply and what rates you used.
29. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages
If you're correcting the qualified health plan expenses allocable
to qualified family leave wages that you reported on Form 944,
line 16, 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. Enter the corrected amount from
column 1 on Worksheet 1, Step 2, line 2f.
Return not filed because you didn’t treat any workers as
employees. If you didn't 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’re entitled to use section
3509 rates, complete the following steps.
• Write “Misclassified Employees” in bold letters across the
top margin of page 1.
• Enter a zero on line 9.
• Complete the signature area.
• Attach a completed Form 944-X (see instructions next).
On each Form 944-X, complete the following steps.
• Complete the top of Form 944-X, including the date you
discovered the error.
• Enter the wage amounts on lines 18–21, column 1.
• Enter zeros on lines 18–21, column 2.
• Complete columns 3 and 4 as instructed in Part 3.
• Provide a detailed statement on line 35.
• Complete the signature area.
30. Qualified Wages for the Employee Retention
Credit
If you're correcting the qualified wages for the employee
retention credit that you reported on Form 944, line 17, 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. Enter the corrected amount from column 1 on Worksheet
1, Step 3, line 3a.
31. Qualified Health Plan Expenses Allocable to
Wages Reported on Form 944, Line 17
If you're correcting the qualified health plan expenses allocable
to wages reported on Form 944, line 17, that you reported on
Form 944, line 18, 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. Enter the corrected
amount from column 1 on Worksheet 1, Step 3, line 3b.
If you can’t use section 3509 rates (for example,
because the workers you treated as nonemployees were
CAUTION certain statutory employees), file a Form 944 for each
delinquent year. Write “Misclassified Employees” in 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
!
-16-
Instructions for Form 944-X (Rev. 2-2021)
• 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, partner, 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.
944-X, including the date you discovered the error, and provide
a detailed explanation on line 35.
35. Explain Your Corrections
Treasury regulations require you to explain in detail the grounds
and facts relied upon to support each correction. On line 35,
describe in detail each correction you entered in column 4 on
lines 7–21 and lines 23–26. Also use line 35 to describe in detail
corrections made on lines 28–32. If you need more space, attach
additional sheets, but be sure to write your name, EIN, “Form
944-X,” and the calendar year you’re correcting 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,” “administrative/payroll
errors were discovered,” or “taxes were not withheld” are
insufficient and may delay processing your Form 944-X because
the IRS may need to ask for a more complete explanation.
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, 2005-28
I.R.B. 82, available at IRS.gov/irb/2005-28_IRB#RP-2005-39.
Provide the following information in your explanation of each
correction.
• Form 944-X line number(s) affected.
• Date you discovered the error.
• Amount of the error.
• Cause of the error.
Paid Preparer Use Only
A paid preparer must sign Form 944-X and provide the
information in the Paid Preparer Use Only section of Part 5 if the
preparer was paid to prepare Form 944-X and isn’t 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.
You may report the information in paragraph form. The
following paragraph is an example.
“The $100 difference shown in column 3 of lines 6, 8, and 12
was discovered on May 14, 2021, 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.”
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided. Include your
complete address. If you work for a firm, enter the firm's name
and the EIN of the firm. You can apply for a PTIN online or by
filing Form W-12. For more information about applying for a PTIN
online, go to IRS.gov/PTIN. You can’t use your PTIN in place of
the EIN of the tax preparation firm.
For corrections shown on lines 18–21, explain why the
correction was necessary and attach any notice you received
from the IRS.
Part 5: Sign Here
Generally, you’re not required to complete this section if
you’re filing the return as a reporting agent and have a valid
Form 8655 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.
You must complete all four pages of Form 944-X and sign it on
page 4. If you don’t sign, processing of Form 944-X will be
delayed.
Who must sign the Form 944-X? The following persons are
authorized to sign the return for each type of business entity.
Instructions for Form 944-X (Rev. 2-2021)
-17-
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave
Wages and the Employee Retention Credit
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages and/or the employee retention credit on
your original Form 944 for the year and you correct amounts used to figure these credits on Form 944-X. You will also use this
worksheet to figure these credits if you’re claiming them for the first time on Form 944-X.
Step 1.
1a
1b
1c
1d
1e
1f
1g
1h
1i
1j
1k
1l
Step 2.
Determine the employer share of social security tax this year after it is reduced by any credit claimed on
Form 8974 and any credit from Form 5884-C, and/or Form 5884-D
Enter the amount of social security wages from Form 944, line 4a, column 1, or,
if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . . . 1a
Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1,
or, if corrected, from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . . . . . . . 1b
Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
Multiply line 1c by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
If you're a third-party payer of sick pay that isn't an agent and you're claiming
credits for amounts paid to your employees, enter the employer share of social
security tax required to be paid by the employer that you included on Form 944,
Part 1, line 6, or, if corrected, the amount of employer social security tax on sick
pay that you included on Form 944-X, line 14, column 1 (enter as a
negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
Employer share of social security tax included on Form 944-X, line 19,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
Employer share of social security tax. Combine lines 1d, 1e, and 1f . . . . . . .
1g
Enter the amount from Form 944, Part 1, line 8a, or, if corrected, the amount
from Form 944-X, line 15, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . 1h
Enter the amount from Form 944, Part 3, line 19, or, if corrected, the amount
from Form 944-X, line 32, column 1 (credit from Form 5884-C) . . . . . . . . . . . . . . 1i
Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . 1j
Total nonrefundable credits already used against the employer share of
1k
social security tax. Add lines 1h, 1i, and 1j . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer share of social security tax remaining. Subtract line 1k
1l
from line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Figure the sick and family leave credit
Qualified sick leave wages reported on Form 944, Part 1, line 4a(i), column 1,
or, if corrected, the amount from Form 944-X, line 9, column 1 . . . . . . . . . . . . . .
2a(i) Qualified sick leave wages included on Form 944, Part 1, line 4c, column 1, or, if
corrected, Form 944-X, line 12, column 1, but not included on Form 944, Part 1,
line 4a(i), column 1, or Form 944-X, line 9, column 1, because the wages
reported on that line were limited by the social security wage base . . . . . . . . . . .
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . .
2a(iii) Qualified sick leave wages excluded from the definition of employment under
section 3121(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b
Qualified health plan expenses allocable to qualified sick leave wages (Form
944, Part 3, line 15, or, if corrected, Form 944-X, line 28, column 1) . . . . . . . . . .
2c
Employer share of Medicare tax on qualified sick leave wages. Multiply
line 2a(ii) by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b,
and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e
Qualified family leave wages reported on Form 944, Part 1, line 4a(ii), column 1,
or, if corrected, the amount from Form 944-X, line 10, column 1 . . . . . . . . . . . . .
2e(i) Qualified family leave wages included on Form 944, Part 1, line 4c, column 1,
or, if corrected, Form 944-X, line 12, column 1, but not included on Form 944,
Part 1, line 4a(ii), column 1, or Form 944-X, line 10, column 1, because the
wages reported on that line were limited by the social security wage
base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . .
2e(iii) Qualified family leave wages excluded from the definition of employment under
section 3121(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f
Qualified health plan expenses allocable to qualified family leave wages (Form
944, Part 3, line 16, or, if corrected, Form 944-X, line 29, column 1) . . . . . . . . . .
2g
Employer share of Medicare tax on qualified family leave wages. Multiply
line 2e(ii) by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2i
Credit for qualified sick and family leave wages. Add lines 2d
and 2h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2j
Nonrefundable portion of credit for qualified sick and family leave
wages. Enter the smaller of line 1l or line 2i. Enter this amount on Form 944-X,
line 16, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2k
Refundable portion of credit for qualified sick and family leave wages.
Subtract line 2j from line 2i and enter this amount on Form 944-X, line 25,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
Worksheet 1 continues on the next page.
-18-
2a
2a(i)
2a(ii)
2a(iii)
2b
2c
2d
2e
2e(i)
2e(ii)
2e(iii)
2f
2g
2h
2i
2j
2k
Instructions for Form 944-X (Rev. 2-2021)
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave Wages and the Employee Retention
Credit—(continued)
Step 3.
3a
3b
3c
3d
3e
3f
3g
3h
3i
Figure the employee retention credit
Qualified wages (excluding qualified health plan expenses) for the employee
retention credit (Form 944, Part 3, line 17, or, if corrected, Form 944-X, line 30,
column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a
Qualified health plan expenses allocable to qualified wages for the employee
retention credit (Form 944, Part 3, line 18, or, if corrected, Form 944-X, line 31,
column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b
Add lines 3a and 3b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c
Retention credit. Multiply line 3c by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount of the employer share of social security tax from Step 1,
line 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3e
Enter the amount of the nonrefundable portion of the credit for qualified sick and
family leave wages from Step 2, line 2j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3f
Subtract line 3f from line 3e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3g
Nonrefundable portion of employee retention credit. Enter the smaller of
line 3d or line 3g. Enter this amount on Form 944-X, line 17, column 1 . . . . . . . .
Refundable portion of employee retention credit. Subtract line 3h from
line 3d and enter this amount on Form 944-X, line 26, column 1 . . . . . . . . . . . . .
3h
3i
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.
How Can You Get Forms,
Instructions, and Publications From
the IRS?
The time needed to complete and file Form 944-X will vary
depending on individual circumstances. The estimated average
time is:
You can view, download, or print most of the forms,
instructions, and publications you may need at IRS.gov/
Forms. Otherwise, you can go to IRS.gov/OrderForms to
place an order and have them mailed to you. The IRS will
process your order for forms and publications as soon as
possible. Don't resubmit requests you've already sent us. You
can get forms and publications faster online.
Recordkeeping . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . .
Preparing and sending the form to the IRS
. . . . . . .
. . . . . . .
. . . . . . .
27 hr., 58 min.
45 min.
2 hr., 26 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 send us comments
from IRS.gov/FormComments. Or you can send your comments
to: Internal Revenue Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC
20224. Don’t send Form 944-X to this address. Instead, see
Where Should You File Form 944-X, earlier.
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, including federal income tax
withholding, on wages. 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.
You’re not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
Instructions for Form 944-X (Rev. 2-2021)
3d
-19-
| File Type | application/pdf |
| File Title | Instructions for Form 944-X (Rev. February 2021) |
| Subject | Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund |
| Author | W:CAR:MP:FP |
| File Modified | 2021-03-25 |
| File Created | 2021-03-24 |