IRS Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund is a form used to correct mistakes on the IRS Form 944, Employer's Annual Federal Tax Return. The most recent version of the form was issued by the Internal Revenue Service (IRS) on February 1, 2021. A fillable IRS Form 944-X is available for download below.
The form - often referred to as the Adjusted Employer's Quarterly Federal Tax Return - should be filed as soon, as possible after the mistake was discovered. Overreported taxes on a prior IRS Form 944 can be corrected within 3 years after filing the form or 2 years from the date the reported taxes were paid, whichever took place later. Underreported taxes should be corrected within 3 years from the date IRS Form 944 was filed. A separate form should be used for each return that needs corrections.
The mailing address for Form 944-X depends on the location of the business filing the form and the organization type. The complete list of mailing addresses can be found in the IRS-issued instructions for the adjusted return.
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