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

IRS Form 944-x or the "Adjusted Employer's Annual Federal Tax Return Or Claim For Refund" is tax form released and collected by the United States Internal Revenue Service. The February 1, 2018 fillable version of the 944-x Form can be downloaded below in PDF-format.

The IRS-issued "Adjusted Employer's Annual Federal Tax Return Or Claim For Refund" is available for digital filing or can be filled out through the Adobe Reader application on your desktop or mobile device.

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944-X:
Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Form
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-2007
Return You’re Correcting ...
Employer identification number (EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Enter the date you discovered errors:
Address
Number
Street
Suite or room number
/
/
(MM / DD / YYYY)
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 944, Employer’s
ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You
MUST complete all three pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for
line 22.
Part 1:
Select ONLY one process. See page 4 for additional guidance.
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you
would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and
overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form 944,
Form 941, or Form 941-SS for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 20. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note: If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 944-X can’t be used
to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported employment taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax
and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that he or she
hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax;
or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t
claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
944-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/Form944X
Cat. No. 20335M
944-X:
Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Form
(Rev. February 2018)
Department of the Treasury — Internal Revenue Service
OMB No. 1545-2007
Return You’re Correcting ...
Employer identification number (EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Enter the date you discovered errors:
Address
Number
Street
Suite or room number
/
/
(MM / DD / YYYY)
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 944, Employer’s
ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You
MUST complete all three pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for
line 22.
Part 1:
Select ONLY one process. See page 4 for additional guidance.
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you
would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and
overreported amounts on this form. The amount shown on line 20, if less than zero, may only be applied as a credit to your Form 944,
Form 941, or Form 941-SS for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the
amount shown on line 20. Don’t check this box if you’re correcting ANY underreported amounts on this form.
Part 2:
Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note: If you’re correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 944-X can’t be used
to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported amounts, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported employment taxes, check all that apply.
You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that he or she hasn’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax
and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that he or she
hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax;
or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t
claim a refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
Next
944-X
For Paperwork Reduction Act Notice, see the separate instructions.
Form
(Rev. 2-2018)
www.irs.gov/Form944X
Cat. No. 20335M
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 3:
Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.
Column 1
Column 2
Column 3
Column 4
Amount originally
Difference
Total corrected
reported or as
(If this amount is a
=
amount (for ALL
Tax correction
previously corrected
negative number,
employees)
(for ALL employees)
use a minus sign.)
6.
Wages, tips, and other
Use the amount in Column 1
=
when you prepare your Forms
compensation (Form 944, line 1)
.
.
.
W-2 or Forms W-2c.
Copy
Federal income tax withheld from
7.
=
Column 3
wages, tips, and other
.
.
.
.
here
compensation (Form 944, line 2)
8.
Taxable social security wages
=
=
× 0.124*
(Form 944, line 4a, Column 1)
.
.
.
.
*If you’re correcting your employer share only, use 0.062. See instructions.
9.
Taxable social security tips
=
=
× 0.124*
(Form 944, line 4b, Column 1)
.
.
.
.
*If you’re correcting your employer share only, use 0.062. See instructions.
10.
Taxable Medicare wages & tips
=
=
× 0.029*
(Form 944, line 4c, Column 1)
.
.
.
.
*If you’re correcting your employer share only, use 0.0145. See instructions.
11.
Taxable wages & tips subject to
=
=
× 0.009*
Additional Medicare Tax withholding
.
.
.
.
(Form 944, line 4d)
*Certain wages & tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.
Copy
12.
Tax adjustments (Form 944,
=
Column 3
line 6)
.
.
.
.
here
Qualified small business payroll
13.
See
=
tax credit for increasing research
instructions
.
.
.
.
activities (Form 944, line 8; you
must attach Form 8974)
14.
Special addition to wages for
See
=
instructions
federal income tax
.
.
.
.
15.
Special addition to wages for
See
=
social security taxes
instructions
.
.
.
.
16.
Special addition to wages for
See
=
Medicare taxes
instructions
.
.
.
.
17.
Special addition to wages for
See
=
Additional Medicare Tax
instructions
.
.
.
.
18.
Subtotal. Combine the amounts on lines 7–17 of Column 4
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19 a. COBRA premium assistance
See
=
instructions
payments (see instructions)
.
.
.
.
19 b. Number of individuals provided
=
COBRA premium assistance
(see instructions)
20.
Total. Combine the amounts on lines 18 and 19a of Column 4 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If line 20 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 944 for the tax period in which you’re filing this form.
(If you’re currently filing a Form 941 or Form 941-SS, Employer’s QUARTERLY Federal Tax Return, see the instructions.)
• If you checked line 2, this is the amount you want refunded or abated.
If line 20 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay,
see Amount you owe in the instructions.
Next
2
944-X
Page
Form
(Rev. 2-2018)
Name (not your trade name)
Employer identification number (EIN)
Correcting Calendar Year (YYYY)
Part 4:
Explain your corrections for the calendar year you’re correcting.
Check here if any corrections you entered on a line include both underreported and overreported amounts.
21.
Explain both your underreported and overreported amounts on line 23.
22.
Check here if any corrections involve reclassified workers. Explain on line 23.
23.
You must give us a detailed explanation of how you determined your corrections. See the instructions.
Part 5:
Sign here. You must complete all three pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 944 and that I have examined this adjusted return or claim, including
accompanying schedules or statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer
(other than taxpayer) is based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
/
/
Date
Best daytime phone
Paid Preparer Use Only
Check if you’re self-employed
.
.
.
Preparer’s name
PTIN
/
/
Preparer’s signature
Date
Firm’s name (or yours if
EIN
self-employed)
Address
Phone
City
State
ZIP code
3
944-X
Page
Form
(Rev. 2-2018)
Form 944-X: Which process should you use?
Type of errors
you’re
correcting
Underreported
Use the adjustment process to correct underreported amounts.
amounts
• Check the box on line 1.
ONLY
• Pay the amount you owe from line 20 by the time you file Form 944-X.
Overreported
The process you
If you’re filing Form 944-X
Choose either the adjustment process or the claim
MORE THAN 90 days before the
use depends on
process to correct the overreported amounts.
amounts
when you file
period of limitations on credit or
ONLY
Choose the adjustment process if you want the
Form 944-X.
refund for Form 944 expires . . .
amount shown on line 20 credited to your Form 944,
941, or 941-SS, for the period in which you file Form
944-X. Check the box on line 1.
OR
Choose the claim process if you want the amount
shown on line 20 refunded to you or abated. Check
the box on line 2.
If you’re filing Form 944-X WITHIN
You must use the claim process to correct the
90 days of the expiration of the
overreported amounts. Check the box on line 2.
period of limitations on credit or
refund for Form 944 . . .
BOTH
The process you
If you’re filing Form 944-X
Choose either the adjustment process or both the
use depends on
MORE THAN 90 days before the
adjustment process and the claim process when you
underreported
when you file
period of limitations on credit or
correct both underreported and overreported amounts.
and
Form 944-X.
refund for Form 944 expires . . .
overreported
Choose the adjustment process if combining your
amounts
underreported amounts and overreported amounts
results in a balance due or creates a credit that you
want applied to Form 944, 941, or 941-SS.
• File one Form 944-X, and
• Check the box on line 1 and follow the instructions
on line 20.
OR
Choose both the adjustment process and the
claim process if you want the overreported amount
refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form 944-X
to correct the underreported amounts. Check the
box on line 1. Pay the amount you owe from line 20
by the time you file Form 944-X.
2. For the claim process, file a second Form 944-X
to correct the overreported amounts. Check the
box on line 2.
If you’re filing Form 944-X WITHIN
You must use both the adjustment process and
90 days of the
the claim process.
expiration of the period of
limitations on credit or refund
File two separate forms.
for Form 944. . .
1. For the adjustment process, file one Form 944-X to
correct the underreported amounts. Check the box
on line 1. Pay the amount you owe from line 20 by
the time you file Form 944-X.
2. For the claim process, file a second Form 944-X to
correct the overreported amounts. Check the box
on line 2.
4
944-X
Page
Form
(Rev. 2-2018)

Download IRS Form 944-x Adjusted Employer's Annual Federal Tax Return or Claim for Refund

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