Instructions for IRS Form 944-X "Adjusted Employer's Annual Federal Tax Return or Claim for Refund"

This document contains official instructions for IRS Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 944-x is available for download through this link.

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Instructions 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
corrections on Form 944-X for 2020 to amounts used to figure
otherwise noted.
these credits, you will need to refigure the amount of these
credits using
Worksheet
1, later. You will also use this worksheet
Future Developments
to figure these credits if you're claiming them for the first time on
Form 944-X.
For the latest information about developments related to Form
944-X and its instructions, such as legislation enacted after they
New payroll tax credit for certain tax-exempt organizations
were published, go to IRS.gov/Form944X.
affected by qualified disasters. Section 303(d) of the
The February 2021 revision of Form 944-X updates
Taxpayer Certainty and Disaster Tax Relief Act of 2020 allows
Form 944-X to allow it to be used to make corrections to
for a new payroll tax credit for certain tax-exempt organizations
TIP
coronavirus (COVID-19) related employment tax credits
affected by certain qualified disasters not related to COVID-19.
and other tax relief. You may use this revision of Form 944-X and
This new credit is claimed on new Form 5884-D. You will enter
its instructions to correct Form 944 for all years for which the
the credit claimed on Form 5884-D on
Worksheet 1
to figure
statute of limitations on corrections hasn't expired; however, see
your credit for qualified sick and family leave wages and/or the
COBRA premium assistance credit for employees who were
employee retention credit. For more information about this
involuntarily terminated from employment between September
credit, go to IRS.gov/Form5884D.
1, 2008, and May 31,
2010, later.
COBRA premium assistance credit for employees who
were involuntarily terminated from employment between
What's New
September 1, 2008, and May 31, 2010. The COBRA premium
assistance credit lines have been removed from Form 944-X.
Changes to Form 944-X for COVID-19 related employment
The 2008–2010 COBRA premium assistance credit was
tax credits and other tax relief. Form 944-X has been
available to an employer for premiums paid on behalf of
significantly revised to allow for correcting COVID-19 related
employees who were involuntarily terminated from employment
employment tax credits and other tax relief related to COVID-19
between September 1, 2008, and May 31, 2010; it isn't available
reported on Form 944. You may now use Form 944-X to report
for individuals who were involuntarily terminated after May 31,
corrections to the following items reported on Form 944.
2010. The IRS previously kept these lines available on Form
Corrections to amounts reported on Form 944, lines 4a(i),
944-X because, in rare circumstances, such as instances where
4a(ii), 8b, 10d, 15, and 16, for the credit for qualified sick and
COBRA eligibility was delayed as a result of employer-provided
family leave wages are reported on Form 944-X, lines 9, 10, 16,
health insurance coverage following termination, the credit was
25, 28, and 29, respectively. For more information about the
still available. It is extremely unlikely that any employers would
credit for qualified sick and family leave wages, including the
still be providing health insurance coverage for an employee
dates for which the credit may be claimed, go to IRS.gov/PLC.
terminated between September 1, 2008, and May 31, 2010.
Corrections to amounts reported on Form 944, lines 8c, 10e,
Therefore, the IRS is no longer accepting claims for the 2008–
17, and 18, for the employee retention credit are reported on
2010 COBRA premium assistance credit. However, if you need
Form 944-X, lines 17, 26, 30, and 31, respectively. For more
to correct a previously claimed COBRA premium assistance
information about the employee retention credit for qualified
credit for a year in which the statute of limitations on corrections
wages paid after March 12, 2020, and before January 1, 2021,
hasn't expired, you can file the February 2018 revision of Form
see Notice 2021-20, 2021-11 I.R.B. 922, available at
944-X and make the corrections on lines 19a and 19b.
IRS.gov/irb/2021-11_IRB#NOT-2021-20.
Reminders
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
Employee consents to support a claim for refund. Rev.
of employment tax deposits, including the dates that deposits
Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/
were allowed to be deferred and when they must be paid, go to
2017-14_IRB#RP-2017-28, provides guidance to employers on
IRS.gov/ETD.
the requirements for employee consents used by an employer to
Corrections to the deferred amount of the employee share of
support a claim for refund of overcollected social security tax
social security tax reported on Form 944, line 10c, are reported
and Medicare tax. The revenue procedure clarifies the basic
on Form 944-X, line 24. For more information about the deferral
requirements for both a request for employee consent and for
of the employee share of social security tax, including the dates
the employee consent, and permits a consent to be requested,
that the taxes were allowed to be deferred and when they must
furnished, and retained in an electronic format as an alternative
be paid, see Notice 2020-65, 2020-38 I.R.B. 567, available at
to a paper format. The revenue procedure also contains
IRS.gov/irb/2020-38_IRB#NOT-2020-65, and Notice 2021-11,
guidance concerning when an employer may claim a refund of
2021-06 I.R.B. 827, available at
IRS.gov/irb/
only the employer share of overcollected social security tax and
2021-06_IRB#NOT-2021-11.
Medicare tax. The revenue procedure requires that any request
Note. If a line on Form 944-X doesn't apply to you, leave it
for consent include an Additional Medicare Tax notice indicating
blank. If you're correcting a year before 2020, you must leave
that any claim on the employees’ behalf won’t include a claim for
blank the new lines 9, 10, 16, 17, 23, 24, 25, 26, 28, 29, 30, 31,
overpaid Additional Medicare Tax.
and 32.
Qualified small business payroll tax credit for increasing
If you claimed the credit for qualified sick and family
research activities. For tax years beginning after 2015, a
leave wages and/or the employee retention credit on
qualified small business may elect to claim up to $250,000 of its
!
your original 2020 Form 944, and you make any
credit for increasing research activities as a payroll tax credit
CAUTION
Mar 24, 2021
Cat. No. 20334B
Instructions 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
corrections on Form 944-X for 2020 to amounts used to figure
otherwise noted.
these credits, you will need to refigure the amount of these
credits using
Worksheet
1, later. You will also use this worksheet
Future Developments
to figure these credits if you're claiming them for the first time on
Form 944-X.
For the latest information about developments related to Form
944-X and its instructions, such as legislation enacted after they
New payroll tax credit for certain tax-exempt organizations
were published, go to IRS.gov/Form944X.
affected by qualified disasters. Section 303(d) of the
The February 2021 revision of Form 944-X updates
Taxpayer Certainty and Disaster Tax Relief Act of 2020 allows
Form 944-X to allow it to be used to make corrections to
for a new payroll tax credit for certain tax-exempt organizations
TIP
coronavirus (COVID-19) related employment tax credits
affected by certain qualified disasters not related to COVID-19.
and other tax relief. You may use this revision of Form 944-X and
This new credit is claimed on new Form 5884-D. You will enter
its instructions to correct Form 944 for all years for which the
the credit claimed on Form 5884-D on
Worksheet 1
to figure
statute of limitations on corrections hasn't expired; however, see
your credit for qualified sick and family leave wages and/or the
COBRA premium assistance credit for employees who were
employee retention credit. For more information about this
involuntarily terminated from employment between September
credit, go to IRS.gov/Form5884D.
1, 2008, and May 31,
2010, later.
COBRA premium assistance credit for employees who
were involuntarily terminated from employment between
What's New
September 1, 2008, and May 31, 2010. The COBRA premium
assistance credit lines have been removed from Form 944-X.
Changes to Form 944-X for COVID-19 related employment
The 2008–2010 COBRA premium assistance credit was
tax credits and other tax relief. Form 944-X has been
available to an employer for premiums paid on behalf of
significantly revised to allow for correcting COVID-19 related
employees who were involuntarily terminated from employment
employment tax credits and other tax relief related to COVID-19
between September 1, 2008, and May 31, 2010; it isn't available
reported on Form 944. You may now use Form 944-X to report
for individuals who were involuntarily terminated after May 31,
corrections to the following items reported on Form 944.
2010. The IRS previously kept these lines available on Form
Corrections to amounts reported on Form 944, lines 4a(i),
944-X because, in rare circumstances, such as instances where
4a(ii), 8b, 10d, 15, and 16, for the credit for qualified sick and
COBRA eligibility was delayed as a result of employer-provided
family leave wages are reported on Form 944-X, lines 9, 10, 16,
health insurance coverage following termination, the credit was
25, 28, and 29, respectively. For more information about the
still available. It is extremely unlikely that any employers would
credit for qualified sick and family leave wages, including the
still be providing health insurance coverage for an employee
dates for which the credit may be claimed, go to IRS.gov/PLC.
terminated between September 1, 2008, and May 31, 2010.
Corrections to amounts reported on Form 944, lines 8c, 10e,
Therefore, the IRS is no longer accepting claims for the 2008–
17, and 18, for the employee retention credit are reported on
2010 COBRA premium assistance credit. However, if you need
Form 944-X, lines 17, 26, 30, and 31, respectively. For more
to correct a previously claimed COBRA premium assistance
information about the employee retention credit for qualified
credit for a year in which the statute of limitations on corrections
wages paid after March 12, 2020, and before January 1, 2021,
hasn't expired, you can file the February 2018 revision of Form
see Notice 2021-20, 2021-11 I.R.B. 922, available at
944-X and make the corrections on lines 19a and 19b.
IRS.gov/irb/2021-11_IRB#NOT-2021-20.
Reminders
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
Employee consents to support a claim for refund. Rev.
of employment tax deposits, including the dates that deposits
Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/
were allowed to be deferred and when they must be paid, go to
2017-14_IRB#RP-2017-28, provides guidance to employers on
IRS.gov/ETD.
the requirements for employee consents used by an employer to
Corrections to the deferred amount of the employee share of
support a claim for refund of overcollected social security tax
social security tax reported on Form 944, line 10c, are reported
and Medicare tax. The revenue procedure clarifies the basic
on Form 944-X, line 24. For more information about the deferral
requirements for both a request for employee consent and for
of the employee share of social security tax, including the dates
the employee consent, and permits a consent to be requested,
that the taxes were allowed to be deferred and when they must
furnished, and retained in an electronic format as an alternative
be paid, see Notice 2020-65, 2020-38 I.R.B. 567, available at
to a paper format. The revenue procedure also contains
IRS.gov/irb/2020-38_IRB#NOT-2020-65, and Notice 2021-11,
guidance concerning when an employer may claim a refund of
2021-06 I.R.B. 827, available at
IRS.gov/irb/
only the employer share of overcollected social security tax and
2021-06_IRB#NOT-2021-11.
Medicare tax. The revenue procedure requires that any request
Note. If a line on Form 944-X doesn't apply to you, leave it
for consent include an Additional Medicare Tax notice indicating
blank. If you're correcting a year before 2020, you must leave
that any claim on the employees’ behalf won’t include a claim for
blank the new lines 9, 10, 16, 17, 23, 24, 25, 26, 28, 29, 30, 31,
overpaid Additional Medicare Tax.
and 32.
Qualified small business payroll tax credit for increasing
If you claimed the credit for qualified sick and family
research activities. For tax years beginning after 2015, a
leave wages and/or the employee retention credit on
qualified small business may elect to claim up to $250,000 of its
!
your original 2020 Form 944, and you make any
credit for increasing research activities as a payroll tax credit
CAUTION
Mar 24, 2021
Cat. No. 20334B
against the employer share of social security tax. The payroll tax
on the types of errors that can be corrected and how the
credit election must be made on or before the due date of the
correction is reported on Form 944-X. For more information
originally filed income tax return (including extensions). Any
about Additional Medicare Tax withholding, see the Instructions
election to take the payroll tax credit may be revoked only with
for Form 944 or go to IRS.gov/ADMT.
the consent of the IRS. The portion of the credit used against the
General Instructions:
employer share of social security tax is allowed in the first
calendar quarter beginning after the date that the qualified small
Understanding Form 944-X
business filed its income tax return. The election and
determination of the credit amount that will be used against the
What Is the Purpose of Form 944-X?
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
Use Form 944-X to correct errors on a previously filed Form 944.
Small Business Payroll Tax Credit for Increasing Research
Use Form 944-X to correct:
Activities. Form 8974 is used to determine the amount of the
Wages, tips, and other compensation;
credit that can be used in the current quarter. The amount from
Federal income tax withheld from wages, tips, and other
Form 8974, line 12, is reported on Form 944, line 8a (line 8 for
compensation;
years prior to 2020). Any corrections to Form 944, line 8a (line 8
Taxable social security wages;
for years prior to 2020), are reported on Form 944-X, line 15. If
Taxable social security tips;
you make a correction on Form 944-X, line 15, you must attach a
Taxable Medicare wages and tips;
corrected Form 8974. For more information about the payroll tax
Taxable wages and tips subject to Additional Medicare Tax
credit, go to IRS.gov/ResearchPayrollTC.
withholding;
Deferred amount of the employer share of social security tax;
Correcting federal income tax withheld. Generally, you may
Deferred amount of the employee share of social security tax;
only correct administrative errors to federal income tax
Qualified small business payroll tax credit for increasing
withholding (that is, errors in which the amount reported on Form
research activities;
944, line 2, isn’t the amount you actually withheld from an
Amounts reported on Form 944 for the credit for qualified sick
employee’s wages) and errors for which section 3509 rates
and family leave wages, including adjustments to Form 944,
apply. See section 13 of Pub. 15, Employer’s Tax Guide, for
lines 4a(i), 4a(ii), 8b, 10d, 15, and 16; and
more information about corrections during the calendar year and
Amounts reported on Form 944 for the employee retention
about administrative errors. See section 2 of Pub. 15 for more
credit, including adjustments to Form 944, lines 8c, 10e, 17, and
information about section 3509. If section 3509 rates apply, see
18.
the instructions for
lines
18–21, later.
Only transposition or math errors involving the
Use Form 843, Claim for Refund and Request for Abatement,
inaccurate reporting of the amount actually withheld are
to request a refund or abatement of assessed interest or
!
“administrative errors.”
penalties. Don’t request a refund or abatement of assessed
CAUTION
interest or penalties on Form 944 or Form 944-X.
You can't file a Form 944-X to correct federal income tax
We use the terms “correct” and “corrections” on Form
withholding for prior years for nonadministrative errors. In other
944-X and in these instructions to include interest-free
words, you can't correct federal income tax actually withheld
TIP
adjustments under sections 6205 and 6413 and claims
from an employee in a prior year if you discover that you didn't
for refund and abatement under sections 6402, 6414, and 6404.
withhold the right amount. For example, you can't correct federal
See Rev. Rul. 2009-39 for examples of how the interest-free
income tax withheld in a prior year because you used the wrong
adjustment and claim for refund rules apply in 10 different
income tax withholding table or you didn't treat a payment
situations. You can find Rev. Rul. 2009-39, 2009-52 I.R.B. 951,
correctly as taxable or nontaxable. Similarly, if you paid federal
at IRS.gov/irb/2009-52_IRB#RR-2009-39.
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
When you discover an error on a previously filed Form 944,
determine that you incorrectly calculated the amount of tax, you
you must:
can't correct the federal income tax withholding. However, you
Correct that error using Form 944-X;
must still make any necessary corrections to the amount of
File a separate Form 944-X for each Form 944 that you’re
wages you reported on Form 944 and Form W-2, Wage and Tax
correcting; and
Statement, for a prior year by filing Form 944-X and Form W-2c,
Generally, file Form 944-X separately. Don’t file Form 944-X
Corrected Wage and Tax Statement.
with Form 944. However, if you didn’t previously file Form 944
because you mistakenly treated your employees as
The amount actually withheld is reflected on payroll
nonemployees, you may have to file Form 944-X with Form 944.
information or on Form W-2 which can be used by the
TIP
See the instructions for
line
34, later.
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
Correcting Additional Medicare Tax withholding and wages
Form 944 for each of those years. See also
When Should You
and tips subject to Additional Medicare Tax withholding.
File Form
944-X, later. However, if you didn’t file Forms 944
Wages and tips subject to Additional Medicare Tax withholding
because you improperly treated workers as independent
are reported on Form 944, line 4d. Certain errors discovered on
contractors or nonemployees and are now reclassifying them as
a previously filed Form 944 are corrected on Form 944-X,
employees, see the instructions for
line
34, later.
line 13. However, you can’t file a Form 944-X to correct the
Unless otherwise specified in these instructions, an
wrong amount of Additional Medicare Tax actually withheld from
underreported employment tax credit or social security
an employee in a prior year, including any amount you paid on
TIP
tax deferral should be treated like an overreported tax
behalf of your employee rather than deducting it from the
employee’s pay (which resulted in additional wages subject to
amount. An overreported employment tax credit or social
security tax deferral should be treated like an underreported tax
tax). See the instructions for
line
13, later, for more information
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
Due dates. The due date for filing Form 944-X depends on
social security tax
deferral, later.
when you discover an error and if you underreported or
overreported tax. If you underreported tax, see
Underreported
Report the correction of underreported and overreported tax
tax
next. For overreported tax amounts, you may choose to
amounts for the same year on a single Form 944-X, unless
either make an interest-free adjustment or file a claim for refund
you’re requesting a refund or abatement. If you’re requesting a
or abatement. If you’re correcting overreported tax amounts, see
refund or abatement and you’re correcting both underreported
Overreported tax—Adjustment process
and
Overreported
and overreported tax amounts, file one Form 944-X correcting
tax—Claim
process, later.
the underreported tax amounts only and a second Form 944-X
If any due date falls on a Saturday, Sunday, or legal holiday,
correcting the overreported tax amounts.
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
You’ll use the adjustment process if you underreported
on time if the envelope containing Form 944-X is properly
employment taxes and are making a payment, or if you
addressed, contains sufficient postage, and is postmarked by
overreported employment taxes and will be applying the credit to
the U.S. Postal Service on or before the due date, or sent by an
Form 944 for the period during which you file Form 944-X.
IRS-designated private delivery service (PDS) on or before the
However, see the
Caution
under Is There a Deadline for Filing
due date. If you don’t follow these guidelines, we will consider
Form 944-X, later, if you’re correcting overreported tax amounts
Form 944-X filed when it is actually received. See Pub. 15 or
during the last 90 days of a period of limitations. You’ll use the
Pub. 80 for more information on legal holidays. For more
claim process if you overreported employment taxes and are
information about PDSs, see
Where Should You File Form
requesting a refund or abatement of the overreported tax
944-X, later.
amount. Follow the chart on page 5 of Form 944-X for help in
choosing whether to use the adjustment process or the claim
Underreported tax. If you’re correcting underreported tax, you
process. Be sure to give us a detailed explanation on line 35 for
must file Form 944-X by the due date of the return for the return
each correction that you show on Form 944-X.
period in which you discovered the error (January 31 of the
following year) and pay the amount you owe by the time you
Continue to report current year adjustments for fractions of
file. Doing so will generally ensure that your correction is interest
cents, third-party sick pay, tips, and group-term life insurance on
free and not subject to failure-to-pay (FTP) or failure-to-deposit
Form 944, line 6.
(FTD) penalties. See
What About Penalties and
Interest, later.
You have additional requirements to complete when filing
For details on how to make a payment, see the instructions for
Form 944-X, such as certifying that you filed (or will file) all
line
27, later.
applicable Forms W-2 and Forms W-2c. For corrections of
If Form 944-X is filed late (after the due date of the return for
overreported federal income tax, social security tax, Medicare
the return period in which you discovered the error), you must
tax, or Additional Medicare Tax, you must make any
attach an amended Form 945-A to Form 944-X. Otherwise, the
certifications that apply to your situation.
IRS may assess an “averaged” FTD penalty. See “Averaged”
FTD penalty in section 11 of Pub. 15 or section 8 of Pub. 80 for
Don’t use Form 944-X to correct Form CT-1, 941,
more information about “averaged” FTD penalties. The total tax
941-SS, 943, or 945. Instead, use the “X” form that
!
reported on Form 945-A, line M, must match the corrected tax
corresponds to those forms (Form CT-1 X, 941-X,
CAUTION
(Form 944, line 9, combined with any correction entered on
943-X, or 945-X).
Form 944-X, line 22) for the year, less any previous abatements
Where Can You Get Help?
and interest-free tax assessments.
Example—You owe tax. On February 16, 2021, you
For help filing Form 944-X or for questions about federal
discovered that you underreported $1,000 of social security and
employment taxes and tax corrections, you can:
Medicare wages on your 2020 Form 944. File Form 944-X and
Go to
IRS.gov/EmploymentTaxes
and
IRS.gov/
pay the amount you owe by January 31, 2022, because you
CorrectingEmploymentTaxes;
discovered the error in 2021 and January 31, 2022, is the due
See Pub. 15 or Pub. 80, Federal Tax Guide for Employers in
date for that year. If you file Form 944-X before January 31,
the U.S. Virgin Islands, Guam, American Samoa, and the
2022, pay the amount you owe by the time you file.
Commonwealth of the Northern Mariana Islands; or
Form 944-X can’t be used to correct underreported
Call the IRS Business and Specialty Tax Line toll free at
amounts of Additional Medicare Tax unless the amounts
!
800-829-4933 or 800-829-4059 (TDD/TTY for persons who are
were withheld from employee wages.
deaf, hard of hearing, or have a speech disability), Monday–
CAUTION
Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
Overreported tax—Adjustment process. If you overreported
follow Pacific time).
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
See also
How Can You Get Forms, Instructions, and
error but more than 90 days before the period of limitations on
Publications From the
IRS, later.
the credit or refund for Form 944 expires. See
Is There a
When Should You File Form 944-X?
Deadline for Filing Form
944-X, later.
Form 944-X can’t be used to correct overreported
File Form 944-X when you discover an error on a previously filed
amounts of Additional Medicare Tax unless the amounts
!
Form 944.
were not withheld from employee wages.
CAUTION
However, if your only errors on Form 944 relate to federal tax
Example—You want your credit applied to Form 944.
liabilities reported in Part 2 of Form 944 or on Form 945-A,
You filed your 2020 Form 944 on February 1, 2021, and
Annual Record of Federal Tax Liability, don’t file Form 944-X. To
payments were timely made. On May 1, 2021, you discover that
correct federal tax liabilities reported in Part 2 of Form 944, file
you overreported tax on your 2020 Form 944. You file Form
Form 945-A, but only enter the monthly totals. The daily entries
944-X on June 4, 2021, and check the box on line 1 to indicate
aren’t required. For more information about correcting federal tax
you want to use the adjustment process. The IRS treats your
liabilities reported on Form 945-A, see the Form 945-A
credit as a tax deposit made on January 1, 2021. When you file
instructions.
-3-
Instructions for Form 944-X (Rev. 2-2021)
your 2021 Form 944, include the amount from Form 944-X,
IF you’re in . . .
THEN use this address . . .
line 27, on the “Total deposits” line of your 2021 Form 944.
Connecticut, Delaware, District of
Overreported tax—Claim process. If you overreported tax on
Columbia, Florida, Georgia, Illinois,
Form 944, you may choose to file a claim for refund or
Indiana, Kentucky, Maine, Maryland,
abatement on Form 944-X any time before the period of
Massachusetts, Michigan, New
Department of the Treasury
limitations on credit or refund expires. If you also need to correct
Hampshire, New Jersey, New York,
Internal Revenue Service
any underreported tax amounts, you must file another Form
North Carolina, Ohio, Pennsylvania,
Cincinnati, OH 45999-0044
944-X reporting only corrections to the underreported tax
Rhode Island, South Carolina,
amounts. See
Is There a Deadline for Filing Form 944-X
next.
Tennessee, Vermont, Virginia, West
Virginia, Wisconsin
You may not file a refund claim to correct federal income
Alabama, Alaska, Arizona, Arkansas,
tax or Additional Medicare Tax actually withheld from
!
California, Colorado, Hawaii, Idaho,
employees.
CAUTION
Iowa, Kansas, Louisiana, Minnesota,
Department of the Treasury
Mississippi, Missouri, Montana,
Is There a Deadline for Filing Form
Internal Revenue Service
Nebraska, Nevada, New Mexico,
Ogden, UT 84201-0044
North Dakota, Oklahoma, Oregon,
944-X?
South Dakota, Texas, Utah,
Washington, Wyoming
Generally, you may correct overreported taxes on a previously
No legal residence or principal place
Internal Revenue Service
filed Form 944 if you file Form 944-X within 3 years of the date
of business in any state
P.O. Box 409101
Form 944 was filed or 2 years from the date you paid the tax
Ogden, UT 84409
reported on Form 944, whichever is later. You may correct
Special filing address for exempt
underreported taxes on a previously filed Form 944 if you file
organizations; federal, state, and
Department of the Treasury
Form 944-X within 3 years of the date the Form 944 was filed.
local governmental entities; and
Internal Revenue Service
We call each of these time frames a “period of limitations.” For
Indian tribal governmental entities,
Ogden, UT 84201-0044
purposes of the period of limitations, Form 944 is considered
regardless of location
filed on April 15 of the succeeding year if filed before that date.
Example. You filed your 2018 Form 944 on January 28,
2019, and payments were timely made. The IRS treats the return
PDSs can't deliver to P.O. boxes. You must use the U.S.
as if it were filed on April 15, 2019. On January 20, 2022, you
Postal Service to mail an item to a P.O. box address. Go to
discovered that you overreported social security and Medicare
IRS.gov/PDS
for the current list of PDSs. If you file Form 944-X
wages on that form by $350. To correct the error, you must file
using a PDS, send it to the following address.
Form 944-X by April 18, 2022, and use the claim process.
Ogden - Internal Revenue Submission Processing Center
If you file Form 944-X to correct overreported tax
1973 Rulon White Blvd.
amounts in the last 90 days of a period of limitations, you
!
Ogden, UT 84201
must use the claim process. You can’t use the
CAUTION
adjustment process. If you’re also correcting underreported tax
Use this address even if your business is located in a state that
amounts, you must file another Form 944-X to correct the
files in Cincinnati.
underreported tax amounts using the adjustment process and
pay any tax due.
How Should You Complete Form
Where Should You File Form 944-X?
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
You must enter the date you discovered errors. You discover an
any additional amount you owe by the time you file Form
error when you have enough information to be able to correct the
944-X. For details on how to make a payment, see the
error. If you’re reporting several errors you discovered at
instructions for
line
27, later.
different times, enter the earliest date you discovered an error
Example—You underreported employment taxes. On
here. Report any subsequent dates and related errors on line 35.
June 21, 2021, you discovered an error that results in additional
Must You Make an Entry on Each Line?
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
You must provide all of the information requested at the top of
When Should You File Form
944-X, earlier. Don’t attach Form
Form 944-X, page 1. You must check one box (but not both) in
944-X to your 2021 Form 944.
Part 1. In Part 2, you must check the box on line 3 and any
If you overreported the tax. If you overreported the tax on a
applicable boxes on lines 4 and 5. In Part 3, if any line doesn’t
previously filed Form 944, choose one of the following options.
apply, leave it blank. Complete Parts 4 and 5 as instructed.
Use the adjustment process. Check the box on line 1 to apply
How Should You Report Negative Amounts?
any credit (negative amount) from line 27 to Form 944 for the
year during which you file Form 944-X.
Form 944-X uses negative numbers to show reductions in tax
Use the claim process. Check the box on line 2 to file a claim
(credits) and positive numbers to show additional tax (amounts
on Form 944-X requesting a refund or abatement of the amount
you owe).
shown on line 27.
When reporting a negative amount in columns 3 and 4, use a
To ensure the IRS has enough time to process a credit
minus sign instead of parentheses. For example, enter “-10.59”
for an overreporting tax adjustment in the year in
TIP
instead of “(10.59).” However, if you’re completing the return on
which you file Form 944-X, you’re encouraged to file
your computer and your software only allows you to use
Form 944-X correcting the overreported tax amount in the first
parentheses to report negative amounts, you may use them.
11 months of a year. For example, if you discover an
overreported tax amount in December, you may want to file
How Should You Make Entries on Form 944-X?
Form 944-X during the first 11 months of the next year. However,
there must be 90 days remaining on the period of limitations
You can help the IRS process Form 944-X timely and accurately
when you file Form 944-X. See the
Caution
under Is There a
if you follow these guidelines.
Deadline for Filing Form 944-X, earlier. This should ensure the
Type or print your entries.
IRS will have enough time to process the Form 944-X so the
Use Courier font (if possible) for all typed or
credit will be posted before you file Form 944, thus avoiding an
computer-generated entries.
erroneous balance due notice from the IRS. See the example
Omit dollar signs. You may use commas and decimal points,
below.
if desired. Enter dollar amounts to the left of any preprinted
decimal point and cents to the right of it.
If you currently file Form 941 instead of Form 944 and will claim
Always show an amount for cents, even if it is zero. Don’t
a credit on Form 941, file Form 944-X in the first 2 months of a
round entries to whole dollars.
quarter in any quarter before the expiration of the period of
Complete all four pages and sign Form 944-X on page 4.
limitations on Form 944. In the year of the expiration of the
Staple multiple sheets in the upper-left corner.
period of limitations on Form 944, file Form 944-X at least 90
What About Penalties and Interest?
days before the expiration date.
Generally, your correction of an underreported amount won’t be
Example—You want your overreported tax applied as a
subject to an FTP penalty, FTD penalty, or interest if you:
credit on Form 944. On December 20, 2021, you discover you
File on time (by the due date of Form 944 for the year in which
overreported your tax on your 2020 Form 944 and want to
you discover the error),
choose the adjustment process. To allow the IRS enough time to
Pay the amount shown on line 27 by the time you file Form
process the credit, you file Form 944-X on January 4, 2022, and
944-X,
take the credit on your 2022 Form 944.
Enter the date you discovered the error, and
Specific Instructions:
Explain in detail the grounds and facts relied on to support the
correction.
Part 1: Select ONLY One Process
No correction will be eligible for interest-free treatment if any
of the following apply.
Because Form 944-X may be used to file either an adjusted
The amounts underreported relate to an issue that was raised
employment tax return or a claim for refund or abatement, you
in an examination of a prior period.
must check one box on either line 1 or line 2. Don’t check both
You knowingly underreported your employment tax liability.
boxes.
You received a notice and demand for payment.
You received a notice of determination under section 7436.
Correcting an employment tax credit or social security tax
deferral. For lines 1 and 2, if you underreported an employment
If you receive a notice about a penalty after you file this
tax credit or the amount of social security tax deferred, treat it
return, reply to the notice with an explanation and we will
like you overreported a tax amount. If you overreported an
determine if you meet reasonable-cause criteria. Don’t attach an
employment tax credit or the amount of social security tax
explanation when you file your return.
deferred, treat it like you underreported a tax amount. If you're
Overview of the Process
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,
To correct a previously filed Form 944, use Form 944-X to file
skip lines 4 and 5.
either an adjusted employment tax return or a claim for refund or
abatement. The adjustment process and the claim process are
outlined below.
-5-
Instructions for Form 944-X (Rev. 2-2021)