Form 944X PDF Details

Navigating the complexities of correcting employer tax returns just got easier with the introduction of Form 944-X. This critical IRS document serves as a lifeline for employers who have discovered errors in their previously filed Form 944, Employer’s ANNUAL Federal Tax Return. Whether these errors resulted in underreported or overreported amounts, Form 944-X provides a structured method for making necessary adjustments or claiming refunds. With a requirement for separate filings for each tax year that needs correction, this form demands meticulous attention to detail. Employers must choose between adjustment and claim processes—each tailored to specific correction scenarios. Moreover, accompanying certifications underscore the importance of accuracy and compliance in rectifying payroll tax discrepancies. The form also includes detailed sections for calculating the corrected amounts, further emphasizing the IRS’s insistence on precision and clarity in reporting. Understanding and completing Form 944-X is essential for employers aiming to amend their tax reporting, solidifying its role as an invaluable tool in the realm of federal tax obligations.

QuestionAnswer
Form NameForm 944X
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other names944ss forms, 944 form fillable, irs form 944, irs form 943 944

Form Preview Example

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

(Rev. February 2021) Department of the Treasury — Internal Revenue ServiceOMB No. 1545-2007

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Return You’re Correcting ...

 

 

Employer identification number (EIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the calendar year of the return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name (not your trade name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

you’re correcting:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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 four pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for line 34.

Part 1: Select ONLY one process. See page 5 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 27, 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 27. 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 federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, 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 federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, 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

 

 

 

 

For Paperwork Reduction Act Notice, see the separate instructions.

www.irs.gov/Form944X

Cat. No. 20335M Form 944-X (Rev. 2-2021)

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

Total corrected

amount (for ALL

employees)

Amount originally

Difference

 

reported or as

= (If this amount is a

Tax correction

previously corrected

negative number,

 

(for ALL employees)

use a minus sign.)

 

6.

Wages, tips, and other

 

 

compensation (Form 944, line 1)

.

7.Federal income tax withheld from

wages, tips, and other

.

compensation (Form 944, line 2)

 

8.Taxable social security wages

(Form 944, line 4a, Column 1)

.

.

.

.

=

=

=

.

.

.

Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c.

Copy

 

Column 3

.

here

× 0.124* =

.

*If you’re correcting your employer share only, use 0.062. See instructions.

9.

Qualified sick leave wages

 

 

(Form 944, line 4a(i), Column 1)

.

10.

Qualified family leave wages

 

 

(Form 944, line 4a(ii), Column 1)

.

11.

Taxable social security tips

 

 

(Form 944, line 4b, Column 1)

.

.

.

.

=

=

=

.

.

.

×0.062 =

×0.062 =

×0.124* =

.

.

.

12.Taxable Medicare wages & tips

(Form 944, line 4c, Column 1)

.

13.

Taxable wages & tips subject to

 

 

Additional Medicare Tax withholding

.

 

(Form 944, line 4d, Column 1)

 

*If you’re correcting your employer share only, use 0.062. See instructions.

.

=

.

× 0.029* =

.

 

 

 

*If you’re correcting your employer share only, use 0.0145. See instructions.

.

=

.

× 0.009* =

.

 

 

 

*Certain wages & tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.

14.Tax adjustments (Form 944,

line 6)

.

15.

Qualified small business payroll

 

 

tax credit for increasing research

.

 

activities (Form 944, line 8a; you

 

 

 

must attach Form 8974)

 

16.Nonrefundable portion of credit

for qualified sick and family

.

leave wages (Form 944, line 8b)

 

17.Nonrefundable portion of

 

employee retention credit (Form

.

 

944, line 8c)

 

18.

Special addition to wages for

 

 

 

federal income tax

.

19.Special addition to wages for

social security taxes

.

20.Special addition to wages for

Medicare taxes

.

21.Special addition to wages for

Additional Medicare Tax

.

.

.

.

.

.

.

.

.

=

=

=

=

=

=

=

=

.

.

.

.

.

.

.

.

Copy Column 3 here

See instructions

See instructions

See instructions

See instructions

See instructions

See instructions

See instructions

.

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Next

Page 2

Form 944-X (Rev. 2-2021)

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. (continued)

Column 1

Column 2

Column 3

Column 4

Total corrected

Amount originally

reported or as

Difference

= (If this amount is a

amount (for ALL employees)

previously corrected

(for ALL employees)

negative number, use a minus sign.)

Tax correction

22.

Subtotal. Combine the amounts on lines 7 through 21 of Column 4

.

23.Deferred amount of the employer share of social security tax (Form 944, line 10b)

24.Deferred amount of the employee share of social security tax (Form 944, line 10c)

25.Refundable portion of credit for qualified sick and family leave wages (Form 944, line 10d)

26.Refundable portion of employee retention credit

(Form 944, line 10e)

.

.

.

.

.

.

.

.

=

=

=

=

.

.

.

.

See instructions

See instructions

See instructions

See instructions

.

.

.

.

27. Total. Combine the amounts on lines 22 through 26 of Column 4 . . . . . . . . . . . . . . . . .

If line 27 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 27 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.

28.Qualified health plan expenses

 

allocable to qualified sick leave

.

29.

wages (Form 944, line 15)

 

Qualified health plan expenses

 

 

 

allocable to qualified family leave

.

 

wages (Form 944, line 16)

 

30.Qualified wages for the employee

retention credit (Form 944, line 17)

.

31.

Qualified health plan expenses

 

 

allocable to wages reported on

.

 

Form 944, line 17 (Form 944, line 18)

 

32.Credit from Form 5884-C, line 11,

for the year (Form 944, line 19)

.

.

.

.

.

.

=

=

=

=

=

.

.

.

.

.

Next

Page 3

Form 944-X (Rev. 2-2021)

Preparer’s signature
Firm’s name (or yours if self-employed)
Address
City
Page 4

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.

33. Check here if any corrections you entered on a line include both underreported and overreported amounts.

Explain both your underreported and overreported amounts on line 35.

34. Check here if any corrections involve reclassified workers. Explain on line 35.

35.You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all four 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

 

 

 

 

Sign your

 

 

 

 

name here

 

 

 

 

 

 

 

 

 

 

 

 

name here

 

 

 

 

Print your

 

 

 

 

 

 

 

 

 

 

title here

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date

 

/

/

 

Best daytime phone

 

 

 

 

 

 

 

 

 

 

 

Paid Preparer Use Only

 

 

 

 

Check if you’re self-employed . . .

 

 

 

 

 

 

 

 

 

 

Preparer’s name

 

 

 

 

 

PTIN

 

 

Date

/ /

EIN

Phone

State

ZIP code

Form 944-X (Rev. 2-2021)

Type of errors

Form 944-X: Which process should you use?

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 27 by the time you file Form 944-X.

 

 

 

Overreported amounts

ONLY

The process you use depends on when you file Form 944-X.

If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires...

Choose either the adjustment process or the claim process to correct the overreported amounts.

Choose the adjustment process if you want the amount shown on line 27 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 27 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 underreported and overreported amounts

The process you use depends on when you file Form 944-X.

If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires...

Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported amounts.

Choose the adjustment process if combining your 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 27.

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 27 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 90 days of the

expiration of the period of limitations on credit or refund for Form 944...

You must use both the adjustment process and the claim process.

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 27 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.

Page 5

Form 944-X (Rev. 2-2021)

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Pay attention while filling in this pdf. Ensure that each and every blank field is filled out accurately.

1. While filling out the 944ss forms, be certain to incorporate all of the essential blanks within the associated section. This will help speed up the work, enabling your details to be processed fast and appropriately.

Stage no. 1 of submitting irs form 943 944

2. Your next stage is to fill out these particular fields: I certify that, a I repaid or reimbursed each, written statement from each, b The adjustments of social, c The adjustment is for federal, employee wages, If you checked line because, I certify that, a I repaid or reimbursed each, written statement from each, b I have a written consent from, and Medicare tax overcollected in, c The claim for social security, and d The claim is for federal income.

Best ways to fill out irs form 943 944 portion 2

3. In this specific step, review Name not your trade name, Employer identification number EIN, Correcting Calendar Year YYYY, Part, Enter the corrections for the, Column, Column, Column, Column, Amount originally reported or as, Difference If this amount is a, Tax correction, Use the amount in Column when you, Copy Column here, and Total corrected amount for ALL. These need to be filled in with greatest focus on detail.

Part no. 3 in filling in irs form 943 944

4. The subsequent section needs your attention in the subsequent areas: Taxable wages tips subject to, Tax adjustments Form line, Qualified small business payroll, Nonrefundable portion of credit, a Nonrefundable portion of, employee retention credit Form, b Nonrefundable portion of credit, for qualified sick and family, c Nonrefundable portion of, COBRA premium assistance credit, d Number of individuals provided, COBRA premium assistance Form, Certain wages tips reported in, Copy Column here, and See instructions. Just be sure you enter all requested info to move further.

Tips on how to fill out irs form 943 944 stage 4

5. The document has to be concluded by dealing with this area. Here you have a full list of blank fields that require appropriate details for your document usage to be accomplished: Special addition to wages for, Page, See instructions, and Next Form X Rev.

The best way to fill in irs form 943 944 step 5

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