Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (February 2026)
Summary
These IRS instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, carry a February 2026 revision label and are for use with the April 2025 revision of the form. The Future Developments section says P.L. 119-21 prevents the allowance of the employee retention credit or refund for the third and fourth quarters of 2021, unless the claim was filed by the cutoff the instructions state. It says P.L. 119-21 also extends the period of assessment for those quarters to 6 years after the credit was claimed or from when the original return was filed, whichever is later. Records related to qualified wages for the COVID-19 related employee retention credit paid after June 30, 2021, and before January 1, 2022, should be kept for at least 7 years.
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“Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (February 2026).”
Original at www.irs.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/internal-revenue-service-form-944-x-instructions-february-2023-revisio-71e2fb9bad/
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Instructions for Form 944-X
(Rev. February 2026)
For use with the April 2025 revision of Form 944-X
Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code generally subject to both the employer share and
unless otherwise noted. employee share of social security tax and Medicare tax if
the tips received are $20 or more per month. Overtime
Future Developments compensation is still generally subject to both the
employer share and employee share of social security tax
For the latest information about developments related to
and Medicare tax. For more information about qualified
Form 944-X and its instructions, such as legislation
tips, qualified overtime compensation, and the federal
enacted after they were published, go to IRS.gov/
income tax withholding procedures, see Pub. 15,
Form944X.
Employer’s Tax Guide, and Pub. 15-T.
Tip: Before you proceed with these instructions and Limitation on COVID-19 related employee retention
completing Form 944-X, you’ll need a copy of the credit corrections and extension of assessment peri-
Instructions for Form 944 because these instructions don’t od. P.L. 119-21 prevents the allowance of the employee
repeat all of the information included in the Instructions for retention credit or refund for the third and fourth quarters
Form 944. For example, these instructions don’t discuss of 2021, unless the claim was filed on or before January
who is eligible to claim the credit for qualified sick and 31, 2024. P.L. 119-21 also extends the period of
family leave wages or the COBRA premium assistance assessment for the third and fourth quarters of 2021 to 6
credit. The current Instructions for Form 944 are available years after the credit was claimed or from when the
at IRS.gov/Form944. If you need a prior revision of the original return was filed, whichever is later. Therefore,
Instructions for Form 944, select the link for “All revisions records related to qualified wages for the COVID-19
for Form 944” under “Other items you may find useful.” related employee retention credit paid after June 30,
2021, and before January 1, 2022, should be kept for at
What’s New least 7 years.
Federal income tax withholding on qualified tips and Reminders
qualified overtime compensation. For tax years
beginning after 2024 and ending before 2029, P.L. 119-21, Caution: If a line on Form 944-X doesn’t apply to you,
commonly known as the One Big Beautiful Bill Act, allows leave it blank. If you’re correcting a year before 2021, you
employees and self-employed individuals to deduct up to must leave blank lines 17b, 17c, 17d, 26b, 26c, 33, 34, 35,
$25,000 of qualified tips received in occupations that 36, 37, and 38.
customarily and regularly received tips on or before
References applicable to other forms. Unless
December 31, 2024, on their income tax returns. P.L.
otherwise noted, references throughout these instructions
119-21 also allows individuals (employees and other
to Form W-2 include Forms W-2AS, W-2CM, W-2GU,
workers not treated as employees) to deduct up to
W-2VI, and 499R-2/W-2PR; references to Form W-2c
$12,500 ($25,000 if married filing jointly) of qualified
include Form 499R-2c/W-2cPR; references to Form W-3
overtime compensation on their income tax returns.
include Form W-3SS and Form W-3 (PR); and references
Employers must use an employee’s updated Form W-4,
to Form W-3c include Form W-3C (PR).
Employee’s Withholding Certificate, if one is submitted by
the employee, and the federal income tax withholding Forms in Spanish. Many forms and instructions
procedures in Pub. 15-T, Federal Income Tax Withholding discussed in these instructions have Spanish-language
Methods, to allow the employee to account for their versions available for employers and employees. Some
expected deductions and receive more money in each examples include Form 941 (sp), Form 944 (sp), Form
paycheck instead of waiting until filing their income tax SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although
return to receive the full benefit of these deductions. these instructions don’t reference Spanish-language
However, if you didn’t account for these deductions forms and instructions in each instance that one is
accurately when withholding federal income tax from your available, you can see Pub. 15 (sp) or go to IRS.gov/
employees, you can’t file a Form 944-X to correct federal SpanishForms to determine if a Spanish-language version
income tax withholding for prior years for is available.
nonadministrative errors. In other words, you can’t correct Period of limitations to make certain corrections ex-
federal income tax actually withheld from an employee in pired; Form 944-X, lines 17a, 23, 24, 26a, 30, 31, 32,
a prior year if you discover that you didn’t withhold the 39, and 40 are reserved for future use. Lines 17a, 23,
right amount. For example, you can’t correct federal 24, 26a, 30, 31, 32, 39, and 40 are reserved for future use
income tax withheld in a prior year because you used the because the period of limitations for correcting these lines
wrong income tax withholding table, or you didn’t treat a has generally expired for most employers. Generally, you
payment correctly as taxable or nontaxable. Tips are still
Instructions for Form 944-X (Rev. 2-2026) Catalog Number 20334B
Feb 19, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
may correct overreported taxes on a previously filed Form Act (FFCRA) and amended and extended by the
944 if you file Form 944-X within 3 years of the date Form COVID-related Tax Relief Act of 2020, for leave taken after
944 was filed or 2 years from the date you paid the tax March 31, 2020, and before April 1, 2021, and the credit
reported on Form 944, whichever is later. You may correct for qualified sick and family leave wages under sections
underreported taxes on a previously filed Form 944 if you 3131, 3132, and 3133 of the Internal Revenue Code, as
file Form 944-X within 3 years of the date the Form 944 enacted under the American Rescue Plan Act of 2021 (the
was filed. We call each of these time frames a period of ARP), for leave taken after March 31, 2021, and before
limitations. For purposes of the period of limitations, Form October 1, 2021, have expired. However, employers that
944 for a calendar year is considered filed on April 15 of pay qualified sick and family leave wages in a later year for
the succeeding year if filed before that date. For an leave taken after March 31, 2020, and before October 1,
example of the period of limitations, see Is There a 2021, are eligible to claim a credit for qualified sick and
Deadline for Filing Form 944-X, later. Before using any line family leave wages paid in that year. Effective for tax
on Form 944-X, you must consider if the period of periods beginning after 2023, the lines used to claim the
limitations, as described above, is still open for the year credit for qualified sick and family leave wages were
that you’re correcting. removed from Form 944 because it would be extremely
Lines 23 and 24 were previously used to correct the rare for an employer to pay wages after 2023 for qualified
deferred amount of the employer and employee share of sick and family leave taken after March 31, 2020, and
social security tax for 2020. The period of limitations for before October 1, 2021. Instead, if you’re eligible to claim
making corrections to the deferred amount of the the credit for qualified sick and family leave wages
employer or employee share of social security tax because you paid the wages after 2023 for an earlier
generally expired for most employers on April 15, 2024. applicable leave period, file Form 944-X to claim the credit
These instructions no longer discuss these deferrals. If for qualified sick and family leave wages paid for the year
you think that the period of limitations is still open for that you paid the wages after you file Form 944. Filing a
correcting your 2020 Form 944, you can still file the Form 944-X before filing a Form 944 for the year may
February 2024 revision of Form 944-X to use lines 23 and result in errors or delays in processing your Form 944-X.
24. You will also continue to use Form 944-X to make
Lines 17a, 26a, 30, 31, 39, and 40 were used only corrections to the credit for qualified sick and family leave
when correcting qualified wages paid for the employee wages for earlier years if the period of limitations is still
retention credit and qualified health plan expenses open. Corrections to amounts reported on Form 944, lines
allocable to those wages on a Form 944 filed for 2020 and 4a(i), 4a(ii), 8b, 10d, 15, and 16, for the credit for qualified
2021. The period of limitations for making corrections to sick and family leave wages for leave taken after March
qualified wages paid in 2020 for the employee retention 31, 2020, and before April 1, 2021, are reported on Form
credit and qualified health plan expenses allocable to 944-X, lines 9, 10, 16, 25, 28, and 29, respectively.
those wages generally expired for most employers on Corrections to amounts reported on Form 944, lines 8d,
April 15, 2024. The period of limitations for making 10f, 19, 20, 21, 22, 23, and 24, for the credit for qualified
corrections to qualified wages paid in 2021 for the sick and family leave wages for leave taken after March
employee retention credit and qualified health plan 31, 2021, and before October 1, 2021, are reported on
expenses allocable to those wages generally expired for Form 944-X, lines 17b, 26b, 33, 34, 35, 36, 37, and 38,
most employers on April 15, 2025. Lines 39 and 40 were respectively.
used only if your business was a recovery startup Credit for COBRA premium assistance payments is
business in the third or fourth quarter of 2021. These limited to periods of coverage beginning on or after
instructions no longer discuss these lines. If you think that April 1, 2021, through periods of coverage beginning
the period of limitations is still open for correcting your on or before September 30, 2021. Section 9501 of the
2020 or 2021 Form 944, you can still file the February ARP provides for COBRA premium assistance in the form
2024 revision of Form 944-X to use lines 17a, 26a, 30, 31, of a full reduction in the premium otherwise payable by
39, and 40. certain individuals and their families who elect COBRA
Line 32 was used only when correcting qualified wages continuation coverage due to a loss of coverage as the
paid in 2020 for the work opportunity tax credit against result of a reduction in hours or an involuntary termination
payroll tax liability for qualified tax-exempt organizations of employment (assistance eligible individuals). This
that hire eligible unemployed veterans (Form 5884-C). COBRA premium assistance was available for periods of
The period of limitations for making corrections to line 32 coverage beginning on or after April 1, 2021, through
generally expired for most employers on April 15, 2024. periods of coverage beginning on or before September
These instructions no longer discuss this line. If you think 30, 2021. A premium payee was entitled to the COBRA
that the period of limitations is still open for correcting your premium assistance credit at the time an eligible individual
2020 Form 944, you can still file the February 2024 elects coverage. Therefore, other than in rare
revision of Form 944-X to use line 32. circumstances, due to the COBRA notice and election
period requirements (generally, employers have 60 days
The COVID-19 related credit for qualified sick and
to provide notice and an assistance eligible individual has
family leave wages is limited to leave taken after
60 days to elect coverage), January 2022 was generally
March 31, 2020, and before October 1, 2021, and can
the end of the period in which an assistance eligible
no longer be claimed on Form 944. Generally, the
individual would have elected coverage. Under some rare
credit for qualified sick and family leave wages, as
circumstances, it may be possible for a premium payee to
enacted under the Families First Coronavirus Response
become entitled to the COBRA premium assistance credit
2 Instructions for Form 944-X (Rev. 2-2026)
after January 2022. In these rare instances, the credit was $250,000 per quarter and any remaining credit reduces
still claimed on Form 944 filed for 2022 and an the employer share of Medicare tax for the quarter. Any
adjustment, if needed, can be made on Form 944-X for remaining credit, after reducing the employer share of
2022. Employers eligible to claim the COBRA premium social security tax and the employer share of Medicare
assistance credit after 2022 must file Form 944-X to claim tax, is then carried forward to the next quarter. Form 8974
the credit. is used to determine the amount of the credit that can be
For more information on COBRA premium assistance used in the current quarter. Corrections to this credit are
payments and the credit, see Notice 2021-31, 2021-23 made on Form 944-X, line 15. If you make a correction to
I.R.B. 1173, available at IRS.gov/irb/ Form 944-X, line 15, you must attach a corrected Form
2021-23_IRB#NOT-2021-31; and Notice 2021-46, 8974. For more information, see the Instructions for Form
2021-33 I.R.B. 303, available at IRS.gov/irb/ 8974 and go to IRS.gov/ResearchPayrollTC.
2021-33_IRB#NOT-2021-46. Employee consents to support a claim for refund.
Corrections to amounts reported on Form 944, lines 8e, Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at
8f, and 10g, for the COBRA premium assistance credit are IRS.gov/irb/2017-14_IRB#RP-2017-28, provides
reported on Form 944-X, lines 17c, 17d, and 26c, guidance to employers on the requirements for employee
respectively. consents used by an employer to support a claim for
refund of overcollected social security tax and Medicare
Caution: If you claimed the credit for qualified sick and tax. The revenue procedure clarifies the basic
family leave wages for leave taken after March 31, 2020, requirements for both a request for employee consent and
and before April 1, 2021, and you make any corrections on for the employee consent, and permits a consent to be
Form 944-X to amounts used to figure this credit, you’ll requested, furnished, and retained in an electronic format
need to refigure the amount of this credit using Worksheet as an alternative to a paper format. The revenue
1. You’ll also use this worksheet to figure this credit if procedure also contains guidance concerning when an
you’re claiming it for the first time on Form 944-X. If you employer may claim a refund of only the employer share of
claimed the credit for qualified sick and family leave overcollected social security tax and Medicare tax. The
wages for leave taken after March 31, 2021, and before revenue procedure requires that any request for consent
October 1, 2021, and you make any corrections on Form include an Additional Medicare Tax notice indicating that
944-X to amounts used to figure this credit, you’ll need to any claim on the employees’ behalf won’t include a claim
refigure the amount of this credit using Worksheet 2. You’ll for overpaid Additional Medicare Tax.
also use this worksheet to figure this credit if you’re
claiming it for the first time on Form 944-X. If you claimed Correcting federal income tax withheld. Generally,
the COBRA premium assistance credit and you make any you may only correct administrative errors to federal
corrections on Form 944-X to amounts used to figure this income tax withholding (that is, errors in which the amount
reported on Form 944, line 2, isn’t the amount you actually
credit, you’ll need to refigure the amount of this credit
withheld from an employee’s wages) and errors for which
using Worksheet 3. You’ll also use this worksheet to figure
section 3509 rates apply. See section 13 of Pub. 15 for
this credit if you’re claiming it for the first time on Form
more information about corrections during the calendar
944-X.
year and about administrative errors. See section 2 of
Qualified small business payroll tax credit for in- Pub. 15 for more information about section 3509. If section
creasing research activities. For tax years beginning 3509 rates apply, see the instructions for lines 18–21,
before 2023, a qualified small business may elect to claim later.
up to $250,000 of its credit for increasing research Caution: Only transposition or math errors involving
activities as a payroll tax credit. The Inflation Reduction the inaccurate reporting of the amount actually withheld
Act of 2022 (the IRA) increases the election amount to are administrative errors.
$500,000 for tax years beginning after 2022. The payroll
tax credit election must be made on or before the due date You can’t file a Form 944-X to correct federal income
of the originally filed income tax return (including tax withholding for prior years for nonadministrative errors.
extensions). The portion of the credit used against payroll In other words, you can’t correct federal income tax
taxes is allowed in the first calendar quarter beginning actually withheld from an employee in a prior year if you
after the date that the qualified small business filed its discover that you didn’t withhold the right amount. For
income tax return. The election and determination of the example, you can’t correct federal income tax withheld in
credit amount that will be used against the employer’s a prior year because you used the wrong income tax
payroll taxes are made on Form 6765, Credit for withholding table or you didn’t treat a payment correctly as
Increasing Research Activities. The amount from Form taxable or nontaxable. Similarly, if you paid federal income
6765 must then be reported on Form 8974, Qualified tax in a prior year on behalf of your employee, rather than
Small Business Payroll Tax Credit for Increasing Research deducting it from the employee’s pay (which resulted in
Activities. additional wages subject to tax), and in a subsequent year
you determine that you incorrectly calculated the amount
For quarters beginning before 2023, the payroll tax of tax, you can’t correct the federal income tax
credit can be used only against the employer share of withholding. However, you must still make any necessary
social security tax for the quarter and any remaining credit corrections to the amount of wages you reported on Form
is carried forward to the next quarter. Starting in the first 944 and Form W-2, Wage and Tax Statement, for a prior
quarter of 2023, the payroll tax credit is first used to year by filing Form 944-X and Form W-2c, Corrected
reduce the employer share of social security tax up to
Instructions for Form 944-X (Rev. 2-2026) 3
Wage and Tax Statement, respectively. You’ll report the coverage beginning on or before September 30, 2021,
correct wages on Form 944-X, line 6, column 1. including adjustments to Form 944, lines 8e, 8f, and 10g.
Tip: The amount actually withheld is reflected on payroll Use Form 843, Claim for Refund and Request for
information or on Form W-2, which can be used by the Abatement, to request a refund or abatement of assessed
employee to claim a credit for withholding for individual interest or penalties. Don’t request a refund or abatement
income tax return purposes. of assessed interest or penalties on Form 944 or Form
944-X.
Correcting Additional Medicare Tax withholding and
wages and tips subject to Additional Medicare Tax Tip: We use the terms “correct” and “corrections” on
withholding. Wages and tips subject to Additional Form 944-X and in these instructions to include
Medicare Tax withholding are reported on Form 944, interest-free adjustments under sections 6205 and 6413
line 4d. Certain errors discovered on a previously filed and claims for refund and abatement under sections
Form 944 are corrected on Form 944-X, line 13. However, 6402, 6414, and 6404. See Rev. Rul. 2009-39 for
you can’t file a Form 944-X to correct the wrong amount of examples of how the interest-free adjustment and claim
Additional Medicare Tax actually withheld from an for refund rules apply in 10 different situations. You can
employee in a prior year, including any amount you paid find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
on behalf of your employee rather than deducting it from 2009-52_IRB#RR-2009-39.
the employee’s pay (which resulted in additional wages
When you discover an error on a previously filed Form
subject to tax). See the instructions for line 13, later, for
944, you must:
more information on the types of errors that can be
corrected and how the correction is reported on Form
• Correct that error using Form 944-X;
944-X. For more information about Additional Medicare
• File a separate Form 944-X for each Form 944 that
you’re correcting; and
Tax withholding, see the Instructions for Form 944 or go to
IRS.gov/ADMTfaqs.
• 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
General Instructions: as nonemployees, you may have to file Form 944-X with
Understanding Form 944-X Form 944. See the instructions for line 42, later.
If you didn’t file a Form 944 for 1 or more years for
What Is the Purpose of Form 944-X? which you should have filed Form 944, don’t use Form
944-X. Instead, file Form 944 for each of those years.
Caution: References to federal income tax withholding Also, see When Should You File Form 944-X, later.
don’t apply to employers in American Samoa, Guam, the However, if you didn’t file Forms 944 because you
Commonwealth of the Northern Mariana Islands (CNMI), improperly treated workers as independent contractors or
the U.S. Virgin Islands (USVI), and Puerto Rico, unless nonemployees and are now reclassifying them as
you have employees who are subject to U.S. income tax employees, see the instructions for line 42, later.
withholding.
Use Form 944-X to correct errors on a previously filed Tip: Unless otherwise specified in these instructions, an
Form 944. Use Form 944-X to correct: underreported employment tax credit should be treated
• Wages, tips, and other compensation; like an overreported tax amount. An overreported
• Federal income tax withheld from wages, tips, and other employment tax credit should be treated like an
compensation; underreported tax amount. For more information,
• Taxable social security wages; including which process to select on lines 1 and 2, see
• Taxable social security tips; Correcting an employment tax credit, later.
• Taxable Medicare wages and tips; Report the correction of underreported and
• Taxable wages and tips subject to Additional Medicare overreported tax amounts for the same year on a single
Tax withholding;
Form 944-X, unless you’re requesting a refund or
• Qualified small business payroll tax credit for increasing abatement. If you’re requesting a refund or abatement and
research activities;
you’re correcting both underreported and overreported tax
• Amounts reported on Form 944 for the credit for amounts, file one Form 944-X correcting the
qualified sick and family leave wages for leave taken after
underreported tax amounts only and a second Form
March 31, 2020, and before April 1, 2021, including
944-X correcting the overreported tax amounts.
adjustments to Form 944, lines 4a(i), 4a(ii), 8b, 10d, 15,
and 16; You’ll use the adjustment process if you underreported
• Amounts reported on Form 944 for the credit for employment taxes and are making a payment, or if you
qualified sick and family leave wages for leave taken after overreported employment taxes and will be applying the
March 31, 2021, and before October 1, 2021, including credit to Form 944 for the period during which you file
adjustments to Form 944, lines 8d, 10f, 19, 20, 21, 22, 23, Form 944-X. However, see the Caution under Is There a
and 24; and Deadline for Filing Form 944-X, later, if you’re correcting
• Amounts reported on Form 944 for the COBRA overreported tax amounts during the last 90 days of a
premium assistance credit for periods of coverage period of limitations. You’ll use the claim process if you
beginning on or after April 1, 2021, through periods of overreported employment taxes and are requesting a
refund or abatement of the overreported tax amount.
Follow the chart on page 6 of Form 944-X for help in
4 Instructions for Form 944-X (Rev. 2-2026)
choosing whether to use the adjustment process or the adjustment or file a claim for refund or abatement. If you’re
claim process. Be sure to give us a detailed explanation correcting overreported tax amounts, see Overreported
on line 43 for each correction that you show on Form tax—Adjustment process and Overreported tax—Claim
944-X. process, later.
Continue to report current-year adjustments for If any due date falls on a Saturday, Sunday, or legal
fractions of cents, third-party sick pay, tips, and holiday, you may file Form 944-X on the next business day.
group-term life insurance on Form 944, line 6. If we receive Form 944-X after the due date, we will treat
Form 944-X as filed on time if the envelope containing
You have additional requirements to complete when Form 944-X is properly addressed, contains sufficient
filing Form 944-X, such as certifying that you filed (or will postage, and is postmarked by the U.S. Postal Service
file) all applicable Forms W-2 and Forms W-2c. For (USPS) on or before the due date, or sent by an
corrections of overreported federal income tax, social IRS-designated private delivery service (PDS) on or
security tax, Medicare tax, or Additional Medicare Tax, before the due date. If you don’t follow these guidelines,
you must make any certifications that apply to your we will consider Form 944-X filed when it is actually
situation. received. See Pub. 15 for more information on legal
holidays. For more information about PDSs, see Where
Caution: Don’t use Form 944-X to correct Form CT-1,
Should You File Form 944-X, later.
941, 941-SS, 943, or 945. Instead, use the “X” form that
corresponds to those forms (Form CT-1 X, 941-X, 943-X, Underreported tax. If you’re correcting underreported
or 945-X). tax, you must file Form 944-X by the due date of the return
Where Can You Get Help? for the return period in which you discovered the error
(January 31 of the following year) and pay the amount you
For help filing Form 944-X or for questions about federal owe by the time you file. Doing so will generally ensure
employment taxes and tax corrections, you can: that your correction is interest free and not subject to
• Go to IRS.gov/EmploymentTaxes and IRS.gov/ failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
CorrectingEmploymentTaxes; See What About Penalties and Interest, later. For details
• See Pub. 15 or Pub. 80, Federal Tax Guide for on how to make a payment, see the instructions for
Employers in the U.S. Virgin Islands, Guam, American line 27, later.
Samoa, and the Commonwealth of the Northern Mariana If Form 944-X is filed late (after the due date of the
Islands; or return for the return period in which you discovered the
• Call the IRS Business and Specialty Tax Line toll free at error), you must attach an amended Form 945-A to Form
800-829-4933 or 800-829-4059 (TDD/TTY for persons 944-X. Otherwise, the IRS may assess an “averaged” FTD
who are deaf, hard of hearing, or have a speech penalty. See “Averaged” FTD penalty in section 11 of Pub.
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. 15 for more information about “averaged” FTD penalties.
local time (Alaska and Hawaii follow Pacific time; The total tax reported on Form 945-A, line M, must match
employers in Puerto Rico receive service from 8:00 a.m. the corrected tax (Form 944, line 9, combined with any
to 8:00 p.m. local time). correction entered on Form 944-X, line 22) for the year,
See also How Can You Get Forms, Instructions, and less any previous abatements and interest-free tax
Publications From the IRS, later. assessments.
Example—You owe tax. On February 13, 2026, you
Tip: For tax years beginning after 2023, Pub. 15 is used discovered that you underreported $1,000 of social
by all employers, including employers in the U.S. security and Medicare wages on your 2025 Form 944. File
territories. Pub. 80 is discontinued, but you may still need Form 944-X and pay the amount you owe by February 1,
to reference the Pub. 80 that was applicable for the tax 2027 (January 31, 2027, is a Sunday), because you
year that you’re correcting. discovered the error in 2026 and February 1, 2027, is the
due date for that year. If you file Form 944-X before
When Should You File Form 944-X? February 1, 2027, pay the amount you owe by the time
File Form 944-X when you discover an error on a you file.
previously filed Form 944.
Caution: Form 944-X can’t be used to correct
However, if your only errors on Form 944 relate to underreported amounts of Additional Medicare Tax unless
federal tax liabilities reported in Part 2 of Form 944 or on the amounts were withheld from employee wages.
Form 945-A, Annual Record of Federal Tax Liability, don’t
Overreported tax—Adjustment process. If you
file Form 944-X. To correct federal tax liabilities reported in
overreported tax and choose to apply the credit on Form
Part 2 of Form 944, file Form 945-A, but only enter the
944 or Form 941, file an adjusted return on Form 944-X
monthly totals. The daily entries aren’t required. For more
soon after you discover the error but more than 90 days
information about correcting federal tax liabilities reported
before the period of limitations on the credit or refund for
on Form 945-A, see the Form 945-A instructions.
Form 944 expires. See Is There a Deadline for Filing Form
Due dates. The due date for filing Form 944-X depends 944-X, later.
on when you discover an error and if you underreported or
overreported tax. If you underreported tax, see Caution: Form 944-X can’t be used to correct
Underreported tax next. For overreported tax amounts, overreported amounts of Additional Medicare Tax unless
you may choose to either make an interest-free the amounts were not withheld from employee wages.
Instructions for Form 944-X (Rev. 2-2026) 5
Example—You want your credit applied to Form IF you’re in... THEN use this address...
944. You filed your 2025 Form 944 on February 2, 2026,
and payments were timely made. On May 4, 2026, you Connecticut, Delaware, District of
discover that you overreported tax on your 2025 Form Columbia, Florida, Georgia,
944. You file Form 944-X on June 5, 2026, and check the Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts,
box on line 1 to indicate you want to use the adjustment Michigan, New Hampshire, New
Department of the Treasury
process. The IRS treats your credit as a tax deposit made Jersey, New York, North Carolina,
Internal Revenue Service
on January 1, 2026. When you file your 2026 Form 944, Cincinnati, OH 45999-0044
Ohio, Pennsylvania, Rhode
include the amount from Form 944-X, line 27, on the “Total Island, South Carolina,
deposits” line of your 2026 Form 944. Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Overreported tax—Claim process. If you overreported
tax on Form 944, you may choose to file a claim for refund Alabama, Alaska, Arizona,
or abatement on Form 944-X any time before the period of Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas,
limitations on credit or refund expires. If you also need to
Louisiana, Minnesota, Department of the Treasury
correct any underreported tax amounts, you must file Mississippi, Missouri, Montana, Internal Revenue Service
another Form 944-X reporting only corrections to the Nebraska, Nevada, New Mexico, Ogden, UT 84201-0044
underreported tax amounts. See Is There a Deadline for North Dakota, Oklahoma,
Filing Form 944-X next. Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
Caution: You may not file a refund claim to correct federal No legal residence or principal Internal Revenue Service
income tax or Additional Medicare Tax actually withheld place of business in any state P.O. Box 409101
from employees. Ogden, UT 84409
Is There a Deadline for Filing Form Special filing address for
exempt organizations; federal,
944-X? state, and local governmental
Department of the Treasury
Internal Revenue Service
entities; and Indian tribal
Generally, you may correct overreported taxes on a Ogden, UT 84201-0044
governmental entities, regardless
previously filed Form 944 if you file Form 944-X within 3 of location
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 PDSs can’t deliver to P.O. boxes. You must use the
filed Form 944 if you file Form 944-X within 3 years of the USPS to mail an item to a P.O. box address. Go to
date the Form 944 was filed. We call each of these time IRS.gov/PDS for the current list of PDSs. If you file Form
frames a period of limitations. For purposes of the period 944-X using a PDS, send it to the following address.
of limitations, Form 944 is considered filed on April 15 of
the succeeding year if filed before that date. Ogden–Internal Revenue Submission Processing
Example. You filed your 2023 Form 944 on January Center
31, 2024, and payments were timely made. The IRS treats 1973 Rulon White Blvd.
the return as if it were filed on April 15, 2024. On January Ogden, UT 84201
22, 2027, you discover that you overreported social
security and Medicare wages on that form by $350. To Use this address even if your business is located in a state
correct the error, you must file Form 944-X by April 15, that files in Cincinnati.
2027, and use the claim process.
How Should You Complete Form
Caution: If you file Form 944-X to correct overreported 944-X?
tax amounts in the last 90 days of a period of limitations,
you must use the claim process. You can’t use the Use a Separate Form 944-X for Each Year You’re
adjustment process. If you’re also correcting Correcting
underreported tax amounts, you must file another Form
944-X to correct the underreported tax amounts using the Use a separate Form 944-X for each Form 944 you’re
adjustment process and pay any tax due. correcting. For example, if you found errors on your Forms
944 for 2024 and 2025, file one Form 944-X to correct the
Where Should You File Form 944-X? 2024 Form 944. File a second Form 944-X to correct the
2025 Form 944.
Send your completed Form 944-X to the address shown
next. 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, 4, and 5, 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
6 Instructions for Form 944-X (Rev. 2-2026)
944-X,” and the calendar year you’re correcting on the top No correction will be eligible for interest-free treatment
of any attachments. if any of the following apply.
• The amounts underreported relate to an issue that was
Return You’re Correcting raised in an examination of a prior period.
Enter the calendar year of the Form 944 you’re correcting • You knowingly underreported your employment tax
in the box at the top of page 1. Enter the same calendar liability.
year on pages 2, 3, 4, and 5, and on any attachments. • You received a notice and demand for payment.
• You received a notice of determination under section
Enter the Date You Discovered Errors 7436.
You must enter the date you discovered errors. You If you receive a notice about a penalty after you file this
discover an error when you have enough information to be return, reply to the notice with an explanation and we will
able to correct the error. If you’re reporting several errors determine if you meet reasonable-cause criteria. Don’t
you discovered at different times, enter the earliest date attach an explanation when you file your return.
you discovered an error here. Report any subsequent
dates and related errors on line 43. Overview of the Process
Must You Make an Entry on Each Line? To correct a previously filed Form 944, use Form 944-X to
You must provide all of the information requested at the file either an adjusted employment tax return or a claim for
top of Form 944-X, page 1. You must check one box (but refund or abatement. The adjustment process and the
not both) in Part 1. In Part 2, you must check the box on claim process are outlined below.
line 3 and any applicable boxes on lines 4 and 5. In Part 3, If you underreported the tax. If you underreported
if any line doesn’t apply, leave it blank. Complete Parts 4 the tax on a previously filed Form 944, check the box on
and 5 as instructed. line 1 and pay any additional amount you owe by the
time you file Form 944-X. For details on how to make a
How Should You Report Negative Amounts? payment, see the instructions for line 27, later.
Form 944-X uses negative numbers to show reductions in Example—You underreported employment taxes.
tax (credits) and positive numbers to show additional tax On June 18, 2026, you discovered an error that results in
(amounts you owe). additional tax on your 2025 Form 944. File Form 944-X by
When reporting a negative amount in columns 3 and 4, February 1, 2027 (January 31, 2027, is a Sunday), and
use a minus sign instead of parentheses. For example, pay the amount you owe by the time you file. See When
enter “-10.59” instead of “(10.59).” However, if you’re Should You File Form 944-X, earlier. Don’t attach Form
completing the return on your computer and your software 944-X to your 2026 Form 944.
only allows you to use parentheses to report negative If you overreported the tax. If you overreported the
amounts, you may use them. tax on a previously filed Form 944, choose one of the
following options.
How Should You Make Entries on Form 944-X? • Use the adjustment process. Check the box on line 1 to
You can help the IRS process Form 944-X timely and apply any credit (negative amount) from line 27 to Form
accurately if you follow these guidelines. 944 for the year during which you file Form 944-X.
• Type or print your entries. • Use the claim process. Check the box on line 2 to file a
• Use Courier font (if possible) for all typed or claim on Form 944-X requesting a refund or abatement of
computer-generated entries. the amount shown on line 27.
• Omit dollar signs. You may use commas and decimal To ensure the IRS has enough time to process a credit
points, if desired. Enter dollar amounts to the left of any for an overreporting tax adjustment in the year in which
preprinted decimal point and cents to the right of it. you file Form 944-X, you’re encouraged to file Form 944-X
• Always show an amount for cents, even if it is zero. correcting the overreported tax amount in the first 11
Don’t round entries to whole dollars. months of a year. For example, if you discover an
• Complete all five pages and sign Form 944-X on overreported tax amount in December, you may want to
page 5. file Form 944-X during the first 11 months of the next year.
• Staple multiple sheets in the upper-left corner. However, there must be 90 days remaining on the period
of limitations when you file Form 944-X. See the Caution
What About Penalties and Interest? under Is There a Deadline for Filing Form 944-X, earlier.
Generally, your correction of an underreported tax amount This should ensure the IRS will have enough time to
won’t be subject to an FTP penalty, an FTD penalty, or process the Form 944-X so the credit will be posted before
interest if you: you file Form 944, thus avoiding an erroneous balance
• File on time (by the due date of Form 944 for the year in due notice from the IRS. See the example next.
which you discover the error), If you currently file Form 941 instead of Form 944 and
• Pay the amount shown on line 27 by the time you file will claim a credit on Form 941, file Form 944-X in the first
Form 944-X, 2 months of a quarter in any quarter before the expiration
• Enter the date you discovered the error, and of the period of limitations on Form 944. In the year of the
• Explain in detail the grounds and facts relied on to expiration of the period of limitations on Form 944, file
support the correction. Form 944-X at least 90 days before the expiration date.
Instructions for Form 944-X (Rev. 2-2026) 7
Example—You want your overreported tax applied the date you file Form 944-X. See Is There a Deadline for
as a credit on Form 944. On December 19, 2025, you Filing Form 944-X, earlier.
discovered you overreported your tax on your 2024 Form
944 and wanted to choose the adjustment process. To 2. Claim
allow the IRS enough time to process the credit, you filed Check the box on line 2 to use the claim process if you’re
Form 944-X on January 5, 2026, and take the credit on correcting overreported tax amounts only and you’re
your 2026 Form 944. claiming a refund or abatement for the negative amount
(credit) shown on line 27. Don’t check this box if you’re
Specific Instructions: correcting any underreported tax amounts on this form.
You must check the box on line 2 if you have a credit (a
Part 1: Select ONLY One Process negative amount on line 27) and the period of limitations
on credit or refund for Form 944 will expire within 90 days
Because Form 944-X may be used to file either an
of the date you file Form 944-X. See Is There a Deadline
adjusted employment tax return or a claim for refund or
for Filing Form 944-X, earlier.
abatement, you must check one box on either line 1 or
line 2. Don’t check both boxes. The IRS usually processes claims shortly after they are
Correcting an employment tax credit. For lines 1 and filed. The IRS will notify you if your claim is denied,
2, if you underreported an employment tax credit, treat it accepted as filed, or selected to be examined. See Pub.
like you overreported a tax amount. If you overreported an 556, Examination of Returns, Appeal Rights, and Claims
employment tax credit, treat it like you underreported a tax for Refund, for more information.
amount. If you’re filing Form 944-X to adjust only an Unless the IRS corrects Form 944-X during processing
employment tax credit and you’re not correcting any or you owe other taxes, penalties, or interest, the IRS will
overreported taxes on Form 944-X, lines 6–13, skip lines 4 refund the amount shown on line 27, plus any interest that
and 5. applies.
1. Adjusted Employment Tax Return Caution: You may not file a refund claim to correct federal
Check the box on line 1 if you’re correcting underreported income tax or Additional Medicare Tax actually withheld
tax amounts or overreported tax amounts and you would from employees.
like to use the adjustment process to correct the errors.
Part 2: Complete the Certifications
If you’re correcting both underreported tax amounts
and overreported tax amounts on this form, you must You must complete all certifications that apply by checking
check this box. If you check this box, any negative amount the appropriate boxes. If all of your corrections relate to
shown on line 27 will be applied as a credit (tax deposit) to underreported tax amounts, complete line 3 only; skip
your Form 944 or Form 941 for the period in which you’re lines 4 and 5 and go to Part 3. If your corrections relate to
filing this form. See Example—You want your overreported overreported tax amounts, other than corrections related
tax applied as a credit on Form 944, earlier. to underreported employment tax credits, you have a duty
to ensure that your employees’ rights to recover overpaid
Caution: Form 944-X can’t be used to correct employee social security and Medicare taxes that you
overreported amounts of Additional Medicare Tax unless withheld are protected. The certifications on lines 4 and 5
the amounts were not withheld from employee wages. address the requirement to:
If you owe tax. Pay the amount shown on line 27 by the • Repay or reimburse your employees for the
time you file Form 944-X. Generally, you won’t be overcollection of employee social security and Medicare
charged interest if you file on time, pay on time, enter the taxes, or
date you discovered the error, and explain the correction • Obtain consents from your employees to file a claim on
on line 43. their behalf. See Rev. Proc. 2017-28 for guidance on the
requirements for both a request for employee consent and
If you have a credit. You overreported employment for the employee consent.
taxes (you have a negative amount on line 27) and want
the IRS to apply the credit on Form 944 (or Form 941) for 3. Filing Forms W-2 or Forms W-2c
the period during which you filed Form 944-X. The IRS will Check the box on line 3 to certify that you filed or will file
apply your credit on the first day of the Form 944 year (or Forms W-2 or Forms W-2c with the Social Security
Form 941 quarter) during which you filed Form 944-X. Administration (SSA), as required, showing your
However, the credit you show on Form 944-X, line 27, may employees’ correct wage and tax amounts. See the
not be fully available on your Form 944 (or Form 941) if the General Instructions for Forms W-2 and W-3 for detailed
IRS corrects it during processing or you owe other taxes, information about filing requirements.
penalties, or interest. The IRS will notify you if your
claimed credit changes or if the amount available as a You must check the box on line 3 to certify that you filed
credit on Form 944 or Form 941 was reduced because of Forms W-2 or Forms W-2c even if your corrections on
unpaid taxes, penalties, or interest. Form 944-X don’t change amounts shown on those forms.
For example, if your only correction to Form 944 involves
Caution: Don’t check the box on line 1 if you’re correcting misstated tax adjustments, which don’t impact the
overreported tax amounts and the period of limitations on amounts reported on your employees’ Forms W-2 (see the
credit or refund for Form 944 will expire within 90 days of instructions for line 14, later), check the box on line 3 to
8 Instructions for Form 944-X (Rev. 2-2026)
certify that you already filed all required Forms W-2 and their behalf. See Rev. Proc. 2017-28 for sample language
W-2c with the SSA. In this situation, you’re certifying that to use in your request.
you don’t need to file Form W-2c because you already
5a. Check the box on line 5a if your overreported tax
filed a correct Form W-2. includes each affected employee share of prior-year social
4. Certifying Overreporting Adjustments security and Medicare taxes. You’re certifying that you
repaid or reimbursed the employees their shares of
If you overreported federal income tax, social security tax, prior-year social security and Medicare taxes and you
Medicare tax, or Additional Medicare Tax and checked the received written statements from those employees stating
box on line 1, check the appropriate box on line 4. You that they didn’t and won’t receive a refund or credit for the
may need to check more than one box. If you obtained prior-year taxes. Don’t send these statements to the IRS.
written statements from some employees but you couldn’t Keep them for your records. Generally, all employment tax
locate employees or secure the statements of the records must be kept for at least 4 years. Records related
remaining employees, check all applicable boxes. Provide to qualified sick leave wages and qualified family leave
a summary on line 43 of the amount of the corrections for wages for leave taken after March 31, 2021, and before
the employees who provided written statements and for October 1, 2021, should be kept for at least 6 years.
those who didn’t. Copies must be submitted to the IRS if requested.
Caution: You may not use Form 944-X to correct 5b. Check the box on line 5b if your overreported tax
overreported amounts of Additional Medicare Tax unless includes each affected employee share of prior-year social
the amounts weren’t withheld from employee wages. security and Medicare taxes and you haven’t yet repaid or
4a. Check the box on line 4a if your overreported amount reimbursed the employee share of taxes. You’re certifying
includes each affected employee share of overcollected that you received consent from each affected employee to
taxes. You’re certifying that you repaid or reimbursed the file a claim on the employee share of those taxes and you
employee share of prior-year taxes and you received received written statements from those employees stating
written statements from the employees stating that they that they didn’t and won’t receive a refund or credit for the
didn’t and won’t receive a refund or credit for the prior-year prior-year taxes.
taxes. Don’t send these statements to the IRS. Keep them An employee consent must:
for your records. Generally, all employment tax records • Contain the name, address, and social security number
must be kept for at least 4 years. Records related to (or truncated taxpayer identification number, when
qualified sick leave wages and qualified family leave appropriate) of the employee;
wages for leave taken after March 31, 2021, and before • Contain the name, address, and EIN of the employer;
October 1, 2021, should be kept for at least 6 years. • Contain the tax period(s), the type of tax, and the
Copies must be submitted to the IRS if requested. amount of tax for which the consent is provided;
• Affirmatively state that the employee authorizes the
4b. Check the box on line 4b to certify that your employer to claim a refund for the overpayment of the
overreported amount is only for the employer share of employee share of tax;
taxes on those employees who you were unable to find, or
• Include the employee’s written statement certifying that
those who didn’t give you a statement described on the employee hasn’t made any previous claims (or the
line 4a. claims were rejected) and won’t make any future claims
4c. Check the box on line 4c to certify that your for refund or credit of the amount of the overcollection;
overreported amount is only for federal income tax, social • Identify the basis of the claim; and
security tax, Medicare tax, or Additional Medicare Tax that • Be dated and contain the employee’s signature under
you didn’t withhold from your employees. penalties of perjury. The penalties of perjury statement
should be located immediately above the required
5. Certifying Claims signature.
If you’re filing a claim for refund or abatement of Don’t send these statements and consents to the IRS.
overreported federal income tax, social security tax, Keep them for your records. Generally, all employment tax
Medicare tax, or Additional Medicare Tax and checked the records must be kept for at least 4 years. Records related
box on line 2, check the appropriate box on line 5. You to qualified sick leave wages and qualified family leave
may need to check more than one box. If you obtained wages for leave taken after March 31, 2021, and before
written statements or consents from some employees but October 1, 2021, should be kept for at least 6 years.
you couldn’t locate employees or secure the statements of Copies must be submitted to the IRS if requested.
the remaining employees, check all applicable boxes.
Provide a summary on line 43 of the amount of the In certain situations, you may not have repaid or
corrections for the employees who provided statements or reimbursed your employees or obtained their consents
consents and for those who didn’t. before filing a claim, such as in cases where the period of
limitations on credit or refund is about to expire. In those
Caution: You may not file a refund claim to correct the situations, file Form 944-X but don’t check a box on line 5.
incorrect amount of federal income tax or Additional Tell us on line 43 that you haven’t repaid or reimbursed
Medicare Tax actually withheld from employees. If you employees or obtained consents at the time you file the
request their consent to file a claim for social security tax claim. However, you must repay or reimburse your
or Medicare tax, you must tell your employees that you employees and certify that you have done so before the
can’t claim a refund of any Additional Medicare Tax on IRS can allow the claim.
Instructions for Form 944-X (Rev. 2-2026) 9
5c. Check the box on line 5c to certify that your July of 2026, you discover that you had overlooked $100
overreported tax is only for the employer share of social in tips for one of your part-time employees. To correct the
security and Medicare taxes. This applies when affected error, figure the difference on Form 944-X as shown.
employees didn’t give you consent to file a claim for refund
for the employee share of social security and Medicare Column 1 (corrected amount) 1,000.00
taxes, they couldn’t be found, or they didn’t give you a Column 2 (Form 944, line 1) - 900.00
statement described on line 5b. Column 3 (difference) 100.00
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 Example—Wages, tips, and other compensation
you didn’t withhold from your employees. decreased. You reported $900 as wages, tips, and other
compensation on line 1 of your 2025 Form 944. In
Part 3: Enter the Corrections for the December of 2026, you discover that you included $200 in
wages for one of your employees twice. To correct the
Calendar Year You’re Correcting error, figure the difference on Form 944-X as shown.
Caution: Employers in American Samoa, Guam, the
CNMI, the USVI, and Puerto Rico must skip lines 6 and 7, Column 1 (corrected amount) 700.00
unless you have employees who are subject to U.S. Column 2 (Form 944, line 1) - 900.00
income tax withholding. Column 3 (difference) -200.00
What Amounts Should You Report in Part 3?
On lines 6–13, columns 1 and 2, for each line you’re Example—Auto allowance; wages, tips, and other
correcting, show amounts for all of your employees, not compensation increased. You paid one of your
just for those employees whose amounts you’re employees a $50 monthly auto allowance from October–
correcting. December 2025 and didn’t treat the payments as taxable
If a correction you report in column 4 includes both wages. In February 2026, you realized that the payments
underreported and overreported amounts (see the were wages because they weren’t reimbursements of
instructions for line 41, later), give us details for each error deductible business expenses that were substantiated
on line 43. and paid under an accountable plan. You correct the error
by treating the auto allowance as wages subject to
Because special circumstances apply for lines 14–16, income, social security, and Medicare taxes. Report the
17b–21, 25, 26b, 26c, 28, 29, and 33–38, read the additional $150 of wages on Form 944-X, lines 6, 8, 12,
instructions for each line carefully before entering amounts and, if applicable, 13.
in the columns. Be sure to explain the reasons for the corrections on
If any line doesn’t apply to you, leave it blank. line 43.
Caution: If you previously adjusted or amended Form Tip: The amount on line 6, column 1, should be used on
944 using Form 944-X or because of an IRS examination your Forms W-2 or Forms W-2c. This amount should also
change, show amounts in column 2 that include those generally be used for any business expense deduction on
previously reported corrections. your income tax return (or amended return) for wages
paid.
6. Wages, Tips, and Other Compensation
If you’re correcting the wages, tips, and other
7. Federal Income Tax Withheld From Wages,
compensation you reported on Form 944, line 1, enter the Tips, and Other Compensation
total corrected amount for all employees in column 1. In If you’re correcting the federal income tax withheld from
column 2, enter the amount you originally reported or as wages, tips, and other compensation you reported on
previously corrected. In column 3, enter the difference Form 944, line 2, enter the total corrected amount in
between columns 1 and 2. column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
If you or the IRS previously corrected the amount difference between columns 1 and 2.
reported on Form 944, line 1, enter in column 2 the
amount after any previous corrections.
line 7 (column 1)
- line 7 (column 2)
line 6 (column 1)
line 7 (column 3) If the amount in column 2 is larger than the
- line 6 (column 2)
amount in column 1, use a minus sign in
line 6 (column 3) If the amount in column 2 is larger than the column 3.
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.
Example—Wages, tips, and other compensation
increased. You reported $900 as total wages, tips, and Caution: Generally, you may only correct administrative
other compensation on line 1 of your 2025 Form 944. In errors to federal income tax withholding (that is, errors in
10 Instructions for Form 944-X (Rev. 2-2026)
which the amount reported on Form 944, line 2, isn’t the Example—Nonadministrative error reporting
amount you actually withheld from an employee’s wages) income tax because of repayment of wages paid in
and errors for which section 3509 rates apply. Only prior year. You prepaid Jack Brown $4,000 of wages for
transposition or math errors involving the inaccurate 2 months of work in September 2025. You withheld $400
reporting of the amount withheld are administrative errors. of federal income tax at the time you paid Jack. These
The administrative error adjustment corrects the amount amounts were reported on your 2025 Form 944. Jack left
reported on Form 944 to agree with the amount actually employment in October 2025 (after only 1 month of
withheld from employees. See section 2 of Pub. 15 for service). In February 2026, Jack repaid $2,000 to you for
more information about section 3509. If section 3509 rates the 1 month Jack didn’t work. You can’t file Form 944-X to
apply, see the instructions for lines 18–21, later. reduce the federal income tax withheld because you
You can’t file a Form 944-X to correct federal income actually withheld the federal income tax from wages. You
tax withholding for prior years for nonadministrative errors. also can’t file Form 944-X to reduce wages because the
In other words, you can’t correct federal income tax wages were income to Jack for the prior year. These
actually withheld from an employee in a prior year if you amounts were correctly reported on Form 944.
discover that you didn’t withhold the right amount. For
example, you can’t correct federal income tax withheld in
8. Taxable Social Security Wages
a prior year because you used the wrong income tax Tip: Qualified sick leave wages and qualified family leave
withholding table or you didn’t treat a payment correctly as wages for leave taken after March 31, 2021, and before
taxable or nontaxable. Similarly, if you paid federal income October 1, 2021, were included on Form 944, line 4a,
tax in a prior year on behalf of your employee rather than column 1, and can be adjusted only on Form 944-X, line 8.
deducting it from the employee’s pay (which resulted in If you’re correcting the taxable social security wages
additional wages subject to tax), and in a subsequent year you reported on Form 944, line 4a, column 1, enter the
you determine that you incorrectly calculated the amount total corrected amount in column 1. In column 2, enter the
of tax, you can’t correct the federal income tax amount you originally reported or as previously corrected.
withholding. In column 3, enter the difference between columns 1 and
2.
Example—Prior-year nonadministrative error
(failure to withhold federal income tax when
line 8 (column 1)
required). You were required to withhold $400 of federal
- line 8 (column 2)
income tax from an employee’s bonus that was paid in
December of 2025 but you withheld nothing. You line 8 (column 3) If the amount in column 2 is larger than the
discovered the error on March 13, 2026. You can’t file amount in column 1, use a minus sign in
column 3.
Form 944-X to correct federal income tax withheld
reported on your 2025 Form 944 because the error
involves a previous year and the amount previously
reported for the employee represents the actual amount Multiply the amount in column 3 by 0.124 (12.4% tax
withheld from the employee during 2025. rate) and enter the result in column 4.
Example—Prior-year administrative error line 8 (column 3)
(incorrectly reported amount of federal income tax x 0.124
actually withheld). You had three employees. In 2025,
line 8 (column 4) If the amount in column 3 used a minus sign,
you withheld $100 of federal income tax from Nathan
also use a minus sign in column 4.
Black, $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 2025
If you checked the box on Form 944-X, line 4b or
Form 944. You discovered the error on March 13, 2026.
line 5c, because you’re correcting only the employer share
This is an example of an administrative error that may be
of tax on a decrease to social security wages, use 0.062
corrected in a later calendar year because the amount
(6.2%) when multiplying the amount shown in column 3. If
actually withheld from employees’ wages isn’t the amount
you’re correcting both shares of tax for some employees
reported on Form 944. Use Form 944-X to correct the
and only the employer share for other employees, enter
error. Enter $900 in column 1 and $600 in column 2.
the properly calculated amount in column 4. Be sure to
Subtract the amount in column 2 from the amount in
show your calculations on line 43.
column 1.
Example—Social security wages decreased.
Column 1 (corrected amount) 900.00 Following Example—Wages, tips, and other
Column 2 (Form 944, line 2) - 600.00 compensation decreased in the instructions for line 6,
earlier, the wages that you counted twice were also
Column 3 (difference) 300.00
taxable social security wages. To correct the error, figure
the difference on Form 944-X as shown.
Report the $300.00 as a tax correction in column 4.
Column 1 (corrected amount) 700.00
Be sure to explain the reasons for this correction on Column 2 (Form 944, line 4a, column 1) - 900.00
line 43.
Column 3 (difference) -200.00
Instructions for Form 944-X (Rev. 2-2026) 11
Use the difference in column 3 to determine your tax line 9 (column 1)
correction. - line 9 (column 2)
line 9 (column 3) If the amount in column 2 is larger than the
Column 3 (difference) -200.00 amount in column 1, use a minus sign in
Tax rate (12.4%) x 0.124 column 3.
Column 4 (tax correction) -24.80
Multiply the amount in column 3 by 0.062 and enter that
Be sure to explain the reasons for this correction on result in column 4.
line 43.
Caution: Before completing line 9 or 10, determine if the line 9 (column 3)
period of limitations for correcting the line is still open. x 0.062
Generally, the period of limitations expired on April 15, line 9 (column 4) If the amount in column 3 used a minus sign,
2024, for wages paid in 2020; April 15, 2025, for wages also use a minus sign in column 4.
paid in 2021; and April 15, 2026, for wages paid in 2022.
For more information about the period of limitations, see Is
There a Deadline for Filing Form 944-X, earlier. Caution: If you erroneously reported qualified sick leave
wages for leave taken after March 31, 2020, and before
9. Qualified Sick Leave Wages (For Leave Taken
April 1, 2021, on Form 944, line 4a, instead of on
After March 31, 2020, and Before April 1, 2021) line 4a(i), you’ll need to make a correction on Form 944-X,
Tip: Adjustments to the social security tax on qualified lines 8 and 9, and enter the properly calculated amount in
sick leave wages and qualified family leave wages for column 4 for each line.
leave taken after March 31, 2020, and before April 1,
Example—Qualified sick leave wages increased.
2021, are reported on Form 944-X, lines 9 and 10,
You paid $2,000 of qualified sick leave wages to only one
respectively. Adjustments to the nonrefundable portion of
of your employees on March 25, 2022, for leave taken
the credit for qualified sick and family leave wages for
after March 31, 2020, and before April 1, 2021. In March
leave taken after March 31, 2020, and before April 1,
2026, you discovered that you only reported $1,000 of
2021, are reported on Form 944-X, line 16, and
qualified sick leave wages on your 2022 Form 944. To
adjustments to the refundable portion of the credit are
correct the error, figure the difference on Form 944-X as
reported on Form 944-X, line 25. Adjustments to qualified
shown.
health plan expenses allocable to qualified sick leave
wages and to qualified family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, are Column 1 (corrected amount) 2,000.00
reported on Form 944-X, lines 28 and 29, respectively. For Column 2 (Form 944, line 4a(i), column 1) - 1,000.00
corrections to a 2020 Form 944, the credit for qualified Column 3 (difference) 1,000.00
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. If you claimed the credit for Use the difference in column 3 to determine your tax
qualified sick and family leave wages for leave taken after correction.
March 31, 2020, and before April 1, 2021, on your original
Form 944, and you make any corrections on Form 944-X Column 3 (difference) 1,000.00
to amounts used to figure this credit, you’ll need to refigure Tax rate (6.2%) x 0.062
the amount of this credit using Worksheet 1. You’ll also Column 4 (tax correction) 62.00
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 Be sure to explain the reasons for this correction on
leave wages, go to IRS.gov/PLC. line 43.
Qualified sick leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021, 10. Qualified Family Leave Wages (For Leave
aren’t subject to the employer share of social security tax; Taken After March 31, 2020, and Before April 1,
therefore, the tax rate on these wages is 6.2% (0.062). For 2021)
more information about qualified sick leave wages, see
Qualified family leave wages paid with respect to leave
Definition of qualified sick and family leave wages for
taken after March 31, 2020, and before April 1, 2021,
leave taken after March 31, 2020, and before April 1,
aren’t subject to the employer share of social security tax;
2021, later, and go to IRS.gov/PLC. If you’re correcting the
therefore, the tax rate on these wages is 6.2% (0.062). For
qualified sick leave wages you reported on Form 944,
more information about qualified family leave wages, see
line 4a(i), column 1, enter the total corrected amount in
Definition of qualified sick and family leave wages for
column 1. In column 2, enter the amount you originally
leave taken after March 31, 2020, and before April 1,
reported or as previously corrected. In column 3, enter the
2021, later, and go to IRS.gov/PLC. If you’re correcting the
difference between columns 1 and 2.
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
12 Instructions for Form 944-X (Rev. 2-2026)
reported or as previously corrected. In column 3, enter the line 11 (column 1)
difference between columns 1 and 2. - line 11 (column 2)
line 11 (column 3) If the amount in column 2 is larger than the
line 10 (column 1) amount in column 1, use a minus sign in
- line 10 (column 2) column 3.
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 0.124 (12.4% tax
rate) and report the result in column 4.
Multiply the amount in column 3 by 0.062 and enter that line 11 (column 3)
result in column 4. x 0.124
line 11 (column 4) If the amount in column 3 used a minus sign,
line 10 (column 3) also use a minus sign in column 4.
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.
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
Caution: If you erroneously reported qualified family (6.2%) when multiplying the amount shown in column 3. If
leave wages for leave taken after March 31, 2020, and you’re correcting both shares of tax for some employees
before April 1, 2021, on Form 944, line 4a, instead of on and only the employer share for other employees, report
line 4a(ii), you’ll need to make a correction on Form 944-X, the properly calculated amount in column 4. Be sure to
lines 8 and 10, and enter the properly calculated amount show your calculations on line 43.
in column 4 for each line. Example—Social security tips increased. Following
Example—Qualified family leave wages Example—Wages, tips, and other compensation
decreased. You paid $1,000 of qualified family leave increased in the instructions for line 6, earlier, the tips that
wages to only one of your employees on March 25, 2022, you overlooked were also taxable social security tips. To
for leave taken after March 31, 2020, and before April 1, correct the error, figure the difference on Form 944-X as
2021. In March 2026, you discovered that you erroneously shown.
reported $3,000 of qualified family leave wages on your
2022 Form 944. To correct the error, figure the difference Column 1 (corrected amount) 1,000.00
on Form 944-X as shown. Column 2 (Form 944, line 4b, column 1) - 900.00
Column 3 (difference) 100.00
Column 1 (corrected amount) 1,000.00
Column 2 (Form 944, line 4a(ii), column 1) - 3,000.00
Column 3 (difference) -2,000.00
Use the difference in column 3 to determine your tax
correction.
Use the difference in column 3 to determine your tax Column 3 (difference) 100.00
correction. Tax rate (12.4%) x 0.124
Column 4 (tax correction) 12.40
Column 3 (difference) -2,000.00
Tax rate (6.2%) x 0.062
Column 4 (tax correction) -124.00 Be sure to explain the reasons for this correction on
line 43.
12. Taxable Medicare Wages & Tips
Be sure to explain the reasons for this correction on
line 43. If you’re correcting the taxable Medicare wages and tips
you reported on Form 944, line 4c, column 1, enter the
11. Taxable Social Security Tips total corrected amount in column 1. In column 2, enter the
If you’re correcting the taxable social security tips you amount you originally reported or as previously corrected.
reported on Form 944, line 4b, column 1, enter the total In column 3, enter the difference between columns 1 and
corrected amount in column 1. In column 2, enter the 2.
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and line 12 (column 1)
2. - line 12 (column 2)
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.
Instructions for Form 944-X (Rev. 2-2026) 13
Multiply the amount in column 3 by 0.029 (2.9% tax withholding that you reported on Form 944, line 4d,
rate) and enter the result in column 4. column 1, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as
line 12 (column 3) previously corrected. In column 3, enter the difference
x 0.029 between columns 1 and 2.
line 12 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4. line 13 (column 1)
- line 13 (column 2)
line 13 (column 3) If the amount in column 2 is larger than the
If you checked the box on Form 944-X, line 4b or amount in column 1, use a minus sign in
line 5c, because you’re correcting only the employer share column 3.
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 Multiply the amount in column 3 by 0.009 (0.9% tax
and only the employer share for other employees, enter rate) and enter that result in column 4.
the properly calculated amount in column 4. Be sure to
explain your calculations on line 43. line 13 (column 3)
Example—Medicare wages and tips decreased. x 0.009
Following Example—Wages, tips, and other line 13 (column 4) If the amount in column 3 used a minus sign,
compensation decreased in the instructions for line 6, also use a minus sign in column 4.
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.
Example—Prior-year administrative error
(incorrectly reported amount of Additional Medicare
Column 1 (corrected amount) 700.00
Tax actually withheld). Nathan Black’s wages exceeded
Column 2 (Form 944, line 4c, column 1) - 900.00
the $200,000 withholding threshold for Additional
Column 3 (difference) -200.00 Medicare Tax in November 2025. The total wages paid to
Nathan for 2025 were $230,000. You withheld $270
($30,000 x 0.009) from Nathan’s wages. However, on your
Use the difference in column 3 to determine your tax 2025 Form 944, you mistakenly reported $3,000 on
correction. line 4d, column 1, and Additional Medicare Tax withheld of
$27 on line 4d, column 2. You discovered the error on
Column 3 (difference) -200.00 March 11, 2026. This is an example of an administrative
Tax rate (2.9%) x 0.029 error that may be corrected in a later calendar year
Column 4 (tax correction) -5.80 because the amount actually withheld isn’t the amount
reported on your 2025 Form 944. Use Form 944-X,
line 13, to correct the error as shown.
Be sure to explain the reasons for this correction on
line 43. Column 1 (corrected amount) 30,000.00
Column 2 (Form 944, line 4d, column 1) - 3,000.00
13. Taxable Wages & Tips Subject to Additional Column 3 (difference) 27,000.00
Medicare Tax Withholding
You may use Form 944-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount Use the difference in column 3 to determine your tax
reported on Form 944, line 4d, column 2, isn’t the amount correction.
you actually withheld. This type of error is an
administrative error. The administrative error adjustment Column 3 (difference) 27,000.00
corrects the amount reported on Form 944 to agree with Tax rate (0.9%) x 0.009
the amount actually withheld from employees. Column 4 (tax correction) 243.00
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– Be sure to explain the reasons for this correction on
21, later. line 43.
If a prior-year error was a nonadministrative error, you Prior-year nonadministrative errors. You may correct
may correct only the wages and tips subject to Additional only the taxable wages and tips subject to Additional
Medicare Tax withholding that were originally reported on Medicare Tax withholding that you reported on Form 944,
Form 944, line 4d, column 1, or previously corrected on line 4d, column 1. Enter the total corrected amount in
Form 944-X. You can’t correct the tax reported on Form column 1. In column 2, enter the amount you originally
944, line 4d, column 2. reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2.
Prior-year administrative errors. If you’re correcting the
taxable wages and tips subject to Additional Medicare Tax
14 Instructions for Form 944-X (Rev. 2-2026)
line 13 (column 1) You discovered both errors on March 11, 2026. Use
- line 13 (column 2) Form 944-X, line 13, to correct the errors as shown.
line 13 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in Column 1 (corrected amount) 50,000.00
column 3. Column 2 (Form 944, line 4d, column 1) - 3,000.00
Column 3 (difference) 47,000.00
Don’t multiply the amount in column 3 by 0.009 (0.9%
tax rate). Leave column 4 blank and explain the reasons Determine the portion of wages and tips reported in
for this correction on line 43. column 3 that is related to the administrative error
Example—Prior-year nonadministrative error ($47,000 - $20,000 (nonadministrative error) = $27,000
(failure to withhold Additional Medicare Tax when (administrative error)). Multiply this portion of column 3 by
required). Leah Green’s wages exceeded the $200,000 0.009 (0.9% tax rate) to determine your tax correction.
withholding threshold for Additional Medicare Tax in
December 2025. The total wages paid to Leah for 2025 Difference related to administrative error 27,000.00
were $220,000. You were required to withhold $180 Tax rate (0.9%) x 0.009
($20,000 x 0.009) but you withheld nothing and didn’t Column 4 (tax correction) 243.00
report an amount on line 4d of your 2025 Form 944. You
discovered the error on March 11, 2026. File Form 944-X
to correct wages and tips subject to Additional Medicare Be sure to explain the reasons for these corrections on
Tax withholding for your 2025 Form 944, but you may not line 43. You must also report that $20,000 of the amount
correct the Additional Medicare Tax withheld (column 4) shown in column 3 was related to the correction of a
because the error involves a previous year and the prior-year nonadministrative error and $27,000 of the
amount previously reported for the employee represents amount shown in column 3 was related to the correction of
the actual amount withheld from the employee during an administrative error.
2025.
Combination of prior-year administrative and nonad- 14. Tax Adjustments
ministrative errors. If you’re reporting both Tip: For purposes of these instructions, all references to
administrative errors and nonadministrative errors for the “sick pay” mean ordinary sick pay, not “qualified sick leave
same prior year, enter the total corrected amount in wages.”
column 1. In column 2, enter the amount you originally Don’t enter an amount on line 14 unless you need to
reported or as previously corrected. In column 3, enter the correct any adjustments reported on Form 944, line 6.
difference between columns 1 and 2. However, multiply Amounts reported on line 14 reflect corrections of
only the amount of wages and tips reported in column 3 amounts misstated on Form 944, line 6. See
that are related to administrative errors by 0.009 (0.9% tax Example—Third-party sick pay underreported, later.
rate). Don’t multiply any wages and tips reported in
column 3 that are related to nonadministrative errors by Enter in column 1 the total corrected amount for Form
0.009 (0.9% tax rate). Use line 43 to explain in detail your 944, line 6. Enter in column 2 the total originally reported
corrections. The explanation must include the reasons for or previously corrected amount from Form 944, line 6. In
the corrections and a breakdown of the amount reported column 3, enter the difference between columns 1 and 2.
in column 3 into the amounts related to administrative
errors and nonadministrative errors. line 14 (column 1)
Example—Combination of prior-year administrative -line 14 (column 2)
and nonadministrative errors. Nathan Black’s wages line 14 (column 3)
exceeded the $200,000 withholding threshold for
Additional Medicare Tax in November 2025. The total
wages paid to Nathan for 2025 were $230,000. You Tip: You may need to report negative numbers in any
withheld $270 ($30,000 x 0.009) from Nathan’s wages. column. Make sure that the difference you enter in column
However, on your 2025 Form 944, you mistakenly 3 accurately represents the change to adjustments
reported $3,000 on line 4d, column 1, and Additional originally reported or previously corrected on Form 944,
Medicare Tax withheld of $27 on line 4d, column 2. The line 6.
difference in wages subject to Additional Medicare Tax
related to this administrative error is $27,000 ($30,000 - Copy the amount in column 3 to column 4. Include any
$3,000). minus sign shown in column 3.
Leah Green’s wages exceeded the $200,000 On line 43, describe what you misreported on Form
withholding threshold for Additional Medicare Tax in 944. Tell us if your adjustment is for fractions of cents,
December 2025. The total wages paid to Leah for 2025 third-party sick pay, tips, or group-term life insurance.
were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t Example—Third-party sick pay underreported.
report Leah’s $20,000 in wages subject to Additional You reported $690 (shown as “-690.00”) as a third-party
Medicare Tax withholding on line 4d of your 2025 Form sick pay adjustment (reduction to tax) on your 2025 Form
944. 944, line 6. Your third-party sick pay adjustment should
have been $960 (shown as “-960.00”) because your
Instructions for Form 944-X (Rev. 2-2026) 15
third-party sick pay payer withheld that amount of social 2024, for wages paid in 2020; April 15, 2025, for wages
security and Medicare taxes from your employees. You paid in 2021; and April 15, 2026, for wages paid in 2022.
discover the error in April of 2026. To correct the error, For more information about the period of limitations, see Is
figure the difference on Form 944-X as shown. There a Deadline for Filing Form 944-X, earlier.
If you’re correcting the nonrefundable portion of the
Column 1 (corrected amount) -960.00 credit for qualified sick and family leave wages for leave
Column 2 (Form 944, line 6) - (690.00) taken after March 31, 2020, and before April 1, 2021, that
Column 3 (difference) -270.00 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
Here is how you would enter the numbers on Form reported or as previously corrected. In column 3, enter the
944-X. difference between columns 1 and 2. For more information
about the credit for qualified sick and family leave wages,
go to IRS.gov/PLC.
Column 1 Column 2 Column 3
(corrected amount) (Form 944, line 6) (difference) Copy the amount in column 3 to column 4. However, to
-960.00 -690.00 -270.00 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
Report “-270.00” as your correction in column 4. positive number in column 4.
In this example, you’re claiming a credit for $270 in For corrections to 2020 Form 944, line 8b, if the period
overreported tax for your 2025 Form 944. Always enter the of limitations is still open, the credit for qualified sick and
same amount in column 4 (including any minus sign) that family leave wages is only available for wages paid with
you enter in column 3. respect to leave taken after March 31, 2020, and before
Be sure to explain the reasons for this correction on January 1, 2021. For corrections to 2021, 2022, or 2023
line 43. Form 944, line 8b, the credit for qualified sick and family
leave wages is only available for wages paid in 2021,
15. Qualified Small Business Payroll Tax Credit 2022, or 2023 with respect to any leave taken after March
for Increasing Research Activities 31, 2020, and before April 1, 2021. If you’re correcting a
Caution: The payroll tax credit election must be made on year before 2020 because the period of limitations is still
or before the due date of the originally filed income tax open, don’t enter any amount on line 16.
return (including extensions). Any election to take the Definition of qualified sick and family leave wages for
payroll tax credit may be revoked only with the consent of leave taken after March 31, 2020, and before April 1,
the IRS. 2021. For purposes of the credit for qualified sick and
If you’re correcting the qualified small business payroll family leave wages, qualified sick and family leave wages
tax credit for increasing research activities that you are wages for social security and Medicare tax purposes,
reported on Form 944, line 8 (line 8a for years after 2019 determined without regard to the exclusions from the
and before 2024), enter the total corrected amount in definition of employment under sections 3121(b)(1)–(22),
column 1. In column 2, enter the amount you originally that an employer pays that otherwise meet the
reported or as previously corrected. In column 3, enter the requirements of the Emergency Paid Sick Leave Act
difference between columns 1 and 2. (EPSLA) or the Emergency Family and Medical Leave
Copy the amount in column 3 to column 4. However, to Expansion Act (Expanded FMLA), as enacted under the
properly show the amount as a credit or balance due item, FFCRA and amended by the COVID-related Tax Relief Act
enter a positive number in column 3 as a negative number of 2020. However, don’t include any wages otherwise
in column 4 or a negative number in column 3 as a excluded under sections 3121(b)(1)–(22) when reporting
positive number in column 4. qualified sick and family leave wages on your employment
tax return and when figuring the credit on Worksheet 1,
You must attach a corrected Form 8974 and explain the Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
reasons for this correction on line 43. 2e(i). Instead, include qualified sick leave wages and
qualified family leave wages excluded from the definition
Tip: Form 944-X and these instructions use the terms of employment under sections 3121(b)(1)–(22) separately
“nonrefundable” and “refundable” when discussing on Step 2, line 2a(iii) and/or line 2e(iii), respectively, before
credits. The term “nonrefundable” means the portion of you figure your total credit on Step 2, line 2d (credit for
the credit that is limited by law to certain taxes. The term qualified sick leave wages), or Step 2, line 2h (credit for
“refundable” means the portion of the credit that is in qualified family leave wages).
excess of those taxes. The 2020 Instructions for Form 944 were released
16. Nonrefundable Portion of Credit for Qualified before the COVID-related Tax Relief Act of 2020 was
enacted on December 27, 2020; therefore, Worksheet 1 in
Sick and Family Leave Wages for Leave Taken the 2020 Instructions for Form 944 didn’t include lines to
After March 31, 2020, and Before April 1, 2021 add the wages that meet an exclusion under sections
Caution: Before completing line 16, determine if the 3121(b)(1)–(22) when figuring the credit for qualified sick
period of limitations for correcting the line is still open. and family leave wages. If your Form 944 for 2020 didn’t
Generally, the period of limitations expired on April 15, claim the correct amount of the credit for qualified sick and
16 Instructions for Form 944-X (Rev. 2-2026)
family leave wages because you paid qualified sick leave about the credit for qualified sick and family leave wages,
wages and/or qualified family leave wages that meet an go to IRS.gov/PLC.
exclusion under sections 3121(b)(1)–(22), and the period Copy the amount in column 3 to column 4. However, to
of limitations is still open, you may file Form 944-X and properly show the amount as a credit or balance due item,
complete Worksheet 1 to claim the correct amount of the enter a positive number in column 3 as a negative number
credit. You’ll also include on Form 944-X, lines 28 and 29, in column 4 or a negative number in column 3 as a
and on Worksheet 1 any qualified health plan expenses positive number in column 4. For an example of how to
allocable to those wages. The appropriate lines related to report amounts in columns 1–4 for an employment tax
the exclusions under sections 3121(b)(1)–(22) were credit, see the instructions for line 16, earlier.
added to Worksheet 1 in the 2021 Instructions for Form
944. For corrections to 2021, 2022, or 2023 Form 944,
line 8d, the credit for qualified sick and family leave wages
Example—Nonrefundable portion of credit for is only available for wages paid in 2021, 2022, or 2023
qualified sick and family leave wages increased. You with respect to any leave taken after March 31, 2021, and
originally reported a $1,000 nonrefundable portion of the before October 1, 2021. If you’re correcting a year before
credit for qualified sick and family leave wages on Form 2021 because the period of limitations is still open, don’t
944, line 8b, for 2022, for leave taken after March 31, enter any amount on line 17b.
2020, and before April 1, 2021. In March 2026, you
discovered that you made an error when figuring the Definition of qualified sick and family leave wages for
credit. You use Worksheet 1 to refigure the nonrefundable leave taken after March 31, 2021, and before October
portion of the credit for qualified sick and family leave 1, 2021. For purposes of this credit, qualified sick leave
wages and you determine that the correct credit is $2,000. wages and qualified family leave wages are wages for
To correct the error, figure the difference on Form 944-X social security and Medicare tax purposes, determined
as shown. without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
Column 1 (corrected amount) 2,000.00 employer pays that otherwise meet the requirements of
Column 2 (Form 944, line 8b) - 1,000.00 the EPSLA or Expanded FMLA, as enacted under the
FFCRA and amended for purposes of the ARP. Taxable
Column 3 (difference) 1,000.00
qualified sick leave wages and qualified family leave
wages for leave taken after March 31, 2021, and before
October 1, 2021, were included on Form 944, line 4a,
To properly show the credit increase as a reduction to
column 1, and can be adjusted only on Form 944-X, line 8.
your tax balance, enter the positive number in column 3 as
Total qualified sick and family leave wages for leave taken
a negative number in column 4. Here is how you would
after March 31, 2021, and before October 1, 2021,
enter the numbers on Form 944-X, line 16.
including any qualified sick and family leave wages that
were above the social security wage base limit and any
Column 1 Column 2 Column 3 Column 4
qualified sick and family leave wages excluded from the
(corrected (Form 944, line 8b) (difference) (tax correction)
definition of employment under sections 3121(b)(1)–(22),
amount)
were included on Form 944, lines 19 and 22, respectively,
2,000.00 1,000.00 1,000.00 -1,000.00
and can be adjusted only on Form 944-X, lines 33 and 36,
respectively. Use Worksheet 2 to figure your credit.
Be sure to explain the reasons for this correction on Be sure to explain the reasons for this correction on
line 43. line 43.
17b. Nonrefundable Portion of Credit for 17c. Nonrefundable Portion of COBRA Premium
Qualified Sick and Family Leave Wages for Assistance Credit
Leave Taken After March 31, 2021, and Before COBRA premium assistance was available for periods of
October 1, 2021 coverage beginning on or after April 1, 2021, through
periods of coverage beginning on or before September
Caution: Before completing line 17b, determine if the
30, 2021. For more information, see Credit for COBRA
period of limitations for correcting the line is still open.
premium assistance payments is limited to periods of
Generally, the period of limitations expired on April 15,
coverage beginning on or after April 1, 2021, through
2025, for wages paid in 2021; and April 15, 2026, for
periods of coverage beginning on or before September
wages paid in 2022. For more information about the
30, 2021, under Reminders, earlier.
period of limitations, see Is There a Deadline for Filing
Form 944-X, earlier. Tip: Premium payees that receive an election from an
If you’re correcting the nonrefundable portion of the assistance eligible individual are entitled to the COBRA
credit for qualified sick and family leave wages for leave premium assistance credit for premiums not paid during
taken after March 31, 2021, and before October 1, 2021, the quarter in which the election is received. See Notice
that you reported on Form 944, line 8d, enter the total 2021-31 for more information.
corrected amount from Worksheet 2, Step 2, line 2r, in
column 1. In column 2, enter the amount you originally If you’re correcting the nonrefundable portion of the
reported or as previously corrected. In column 3, enter the COBRA premium assistance credit that you reported on
difference between columns 1 and 2. For more information Form 944, line 8e, enter the total corrected amount from
Worksheet 3, Step 2, line 2g, in column 1. In column 2,
Instructions for Form 944-X (Rev. 2-2026) 17
enter the amount you originally reported or as previously • For social security taxes, use the employer rate of 6.2%
corrected. In column 3, enter the difference between plus 40% of the employee rate of 6.2%, for a total rate of
columns 1 and 2. 8.68% of wages.
Copy the amount in column 3 to column 4. However, to • For Medicare taxes, use the employer rate of 1.45%
properly show the amount as a credit or balance due item, plus 40% of the employee rate of 1.45%, for a total rate of
enter a positive number in column 3 as a negative number 2.03% of wages.
in column 4 or a negative number in column 3 as a • For Additional Medicare Tax, 0.36% (40% of the
positive number in column 4. For an example of how to employee rate of 0.9%) of wages subject to Additional
report amounts in columns 1–4 for an employment tax Medicare Tax.
credit, see the instructions for line 16, earlier. • For federal income tax withholding, the rate is 3.0% of
wages.
Be sure to explain the reasons for this correction on
line 43. Unlike some other lines on Form 944-X, enter in column
1 only the corrected wages for workers being reclassified,
17d. Number of Individuals Provided COBRA not the amount paid to all employees. Enter in column 2
Premium Assistance previously reported wages (if any) to reclassified
employees. To get the amount for column 4, use the
If you’re correcting the number of individuals provided
applicable section 3509 rates. If you filed the required
COBRA premium assistance that you reported on Form
information returns for some employees but didn’t file
944, line 8f, enter the total corrected amount in column 1.
them for other employees, be sure to use the applicable
In column 2, enter the amount you originally reported or as
rates for each employee when calculating the amounts in
previously corrected. In column 3, enter the difference
column 4 and show your calculations on line 43. The tax
between columns 1 and 2.
correction in column 4 will be a positive number if you
Be sure to explain the reasons for this correction on increased the amount of wages you previously reported.
line 43. See the instructions for line 42, later, for more information.
18–21. Special Additions to Wages for Federal 22. Subtotal
Income Tax, Social Security Taxes, Medicare Combine the amounts on lines 7–21 of column 4 and
Taxes, and Additional Medicare Tax enter the total on line 22.
Section 3509 provides special rates for the employee Example. You entered “1,400.00” in column 4 of line 7,
share of social security tax, Medicare tax, Additional “-500.00” in column 4 of line 8, and “-100.00” in column 4
Medicare Tax, and federal income tax withholding when of line 12. Combine these amounts and enter “800.00” in
workers are reclassified as employees in certain column 4 of line 22.
circumstances. The applicable rate depends on whether
you filed required information returns. An employer can’t Line 7 (column 4) 1,400.00
recover any tax paid under this provision from the Line 8 (column 4) (500.00)
employees. The full employer share of social security tax Line 12 (column 4) + (100.00)
and Medicare tax is due for all reclassifications.
Line 22 (column 4) 800.00
Caution: Section 3509 rates aren’t available if you
intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income 25. Refundable Portion of Credit for Qualified
tax but didn’t withhold social security and Medicare taxes. Sick and Family Leave Wages for Leave Taken
Section 3509 rates are also not available for certain
After March 31, 2020, and Before April 1, 2021
statutory employees.
Caution: Before completing line 25, determine if the
On lines 18–21, enter only corrections to wages period of limitations for correcting the line is still open.
resulting from reclassifying certain workers as employees Generally, the period of limitations expired on April 15,
when section 3509 rates are used to calculate the taxes. 2024, for wages paid in 2020; April 15, 2025, for wages
If the employer issued the required information returns, paid in 2021; and April 15, 2026, for wages paid in 2022.
use the section 3509 rates as follows. For more information about the period of limitations, see Is
• For social security taxes, use the employer rate of 6.2% There a Deadline for Filing Form 944-X, earlier.
plus 20% of the employee rate of 6.2%, for a total rate of If you’re correcting the refundable portion of the credit
7.44% of wages. for qualified sick and family leave wages for leave taken
• For Medicare taxes, use the employer rate of 1.45% after March 31, 2020, and before April 1, 2021, that you
plus 20% of the employee rate of 1.45%, for a total rate of reported on Form 944, line 10d, enter the total corrected
1.74% of wages. amount from Worksheet 1, Step 2, line 2k, in column 1. In
• For Additional Medicare Tax, 0.18% (20% of the column 2, enter the amount you originally reported or as
employee rate of 0.9%) of wages subject to Additional previously corrected. In column 3, enter the difference
Medicare Tax. between columns 1 and 2. For more information about the
• For federal income tax withholding, the rate is 1.5% of credit for qualified sick and family leave wages, go to
wages. IRS.gov/PLC.
If the employer didn’t issue the required information Copy the amount in column 3 to column 4. However, to
returns, use the section 3509 rates as follows. properly show the amount as a credit or balance due item,
18 Instructions for Form 944-X (Rev. 2-2026)
enter a positive number in column 3 as a negative number periods of coverage beginning on or before September
in column 4 or a negative number in column 3 as a 30, 2021. For more information, see Credit for COBRA
positive number in column 4. For an example of how to premium assistance payments is limited to periods of
report amounts in columns 1–4 for an employment tax coverage beginning on or after April 1, 2021, through
credit, see the instructions for line 16, earlier. periods of coverage beginning on or before September
For corrections to 2020 Form 944, line 10d, if the period 30, 2021, under Reminders, earlier.
of limitations is still open, the credit for qualified sick and If you’re correcting the refundable portion of the
family leave wages is only available for wages paid with COBRA premium assistance credit that you reported on
respect to leave taken after March 31, 2020, and before Form 944, line 10g, enter the total corrected amount from
January 1, 2021. For corrections to 2021, 2022, or 2023 Worksheet 3, Step 2, line 2h, in column 1. In column 2,
Form 944, line 10d, the credit for qualified sick and family enter the amount you originally reported or as previously
leave wages is only available for wages paid in 2021, corrected. In column 3, enter the difference between
2022, or 2023 with respect to any leave taken after March columns 1 and 2.
31, 2020, and before April 1, 2021. If you’re correcting a
year before 2020 because the period of limitations is still Copy the amount in column 3 to column 4. However, to
open, don’t enter any amount on line 25. properly show the amount as a credit or balance due item,
Be sure to explain the reasons for this correction on enter a positive number in column 3 as a negative number
line 43. in column 4 or a negative number in column 3 as a
positive number in column 4. For an example of how to
26b. Refundable Portion of Credit for Qualified report amounts in columns 1–4 for an employment tax
Sick and Family Leave Wages for Leave Taken credit, see the instructions for line 16, earlier.
After March 31, 2021, and Before October 1, Be sure to explain the reasons for this correction on
2021 line 43.
Caution: Before completing line 26b, determine if the
period of limitations for correcting the line is still open.
27. Total
Generally, the period of limitations expired on April 15, Combine the amounts from column 4 on lines 22–26c and
2025, for wages paid in 2021; and April 15, 2026, for enter the result on line 27.
wages paid in 2022. For more information about the Your credit. If the amount entered on line 27 is less than
period of limitations, see Is There a Deadline for Filing zero, for example, “-115.00,” you have a credit because
Form 944-X, earlier. you overreported your federal employment taxes.
If you’re correcting the refundable portion of the credit • If you checked the box on line 1, include this amount on
for qualified sick and family leave wages for leave taken the “Total deposits” line of Form 944 for the year during
after March 31, 2021, and before October 1, 2021, that which you filed Form 944-X. If you currently file Form 941
you reported on Form 944, line 10f, enter the total because your filing requirement changed, include this
corrected amount from Worksheet 2, Step 2, line 2s, in amount on the “Total deposits” line of Form 941 for the
column 1. In column 2, enter the amount you originally quarter during which you filed Form 944-X. Don’t make
reported or as previously corrected. In column 3, enter the any changes to your record of federal tax liability reported
difference between columns 1 and 2. For more information on Form 944, line 13, or Form 945-A, unless you were
about the credit for qualified sick and family leave wages, assessed an FTD penalty. For more information, see the
go to IRS.gov/PLC. Form 945-A instructions.
Copy the amount in column 3 to column 4. However, to • If you checked the box on line 2, you’re filing a claim for
properly show the amount as a credit or balance due item, refund or abatement of the amount shown.
enter a positive number in column 3 as a negative number If your credit is less than $1, we will send a refund or
in column 4 or a negative number in column 3 as a apply it to your next return only if you ask us in writing to
positive number in column 4. For an example of how to do so.
report amounts in columns 1–4 for an employment tax
Amount you owe. If the amount entered on line 27 is a
credit, see the instructions for line 16, earlier.
positive number, you must pay the amount you owe by
For corrections to 2021, 2022, or 2023 Form 944, the time you file Form 944-X. You may not use any credit
line 10f, the credit for qualified sick and family leave wages that you show on another Form 944-X to pay the amount
is only available for wages paid in 2021, 2022, or 2023 you owe, even if you filed for the amount you owe and the
with respect to any leave taken after March 31, 2021, and credit at the same time.
before October 1, 2021. If you’re correcting a year before If you owe tax and are filing a timely Form 944-X, don’t
2021 because the period of limitations is still open, don’t file an amended Form 945-A unless you were assessed
enter any amount on line 26b. an FTD penalty caused by an incorrect, incomplete, or
Be sure to explain the reasons for this correction on missing Form 945-A. Don’t include the tax increase
line 43. reported on Form 944-X on any amended Form 945-A you
file.
26c. Refundable Portion of COBRA Premium If you owe tax and are filing a late Form 944-X, that is,
Assistance Credit after the due date of Form 944 for the year in which you
COBRA premium assistance was available for periods of discovered the error, you must file an amended Form
coverage beginning on or after April 1, 2021, through 945-A with the Form 944-X. Otherwise, the IRS may
Instructions for Form 944-X (Rev. 2-2026) 19
assess an “averaged” FTD penalty. The total tax reported amount for all employees in column 1. In column 2, enter
on Form 945-A, line M, must match the corrected tax the amount you originally reported or as previously
(Form 944, line 9, combined with any correction reported corrected. In column 3, enter the difference between
on Form 944-X, line 22) for the year, less any previous columns 1 and 2. Enter the corrected amount from column
abatements and interest-free tax assessments. 1 on Worksheet 1, Step 2, line 2b.
Payment methods. You’re encouraged to pay the Be sure to explain the reasons for this correction on
amount you owe on line 27 electronically by electronic line 43.
funds transfer (EFT), or by credit or debit card. An EFT
can be made using the Electronic Federal Tax Payment 29. Qualified Health Plan Expenses Allocable to
System (EFTPS) or your IRS business tax account. If you Qualified Family Leave Wages for Leave Taken
can’t pay electronically, pay by check or money order.
• For more information about EFTPS, go to EFTPS.gov or After March 31, 2020, and Before April 1, 2021
call EFTPS Customer Service at 800-555-4477 If you’re correcting the qualified health plan expenses
(800-244-4829 (Spanish) or 303-967-5916 if you’re allocable to qualified family leave wages for leave taken
outside the United States (toll call)). To contact EFTPS after March 31, 2020, and before April 1, 2021, that you
using Telecommunications Relay Services (TRS) for reported on Form 944, line 16, enter the total corrected
people who are deaf, hard of hearing, or have a speech amount for all employees in column 1. In column 2, enter
disability, dial 711 and then provide the TRS assistant the the amount you originally reported or as previously
800-555-4477 number above or 800-733-4829. Additional corrected. In column 3, enter the difference between
information about EFTPS is also available in Pub. 966. columns 1 and 2. Enter the corrected amount from column
• For more information about making payments through 1 on Worksheet 1, Step 2, line 2f.
your IRS business tax account, go to IRS.gov/ Be sure to explain the reasons for this correction on
BusinessAccount. line 43.
• To pay by credit or debit card, go to IRS.gov/
PayByCard. Your payment will be processed by a payment 33. Qualified Sick Leave Wages for Leave Taken
processor who will charge a processing fee. After March 31, 2021, and Before October 1,
• If you pay by check or money order, make it payable to 2021
“United States Treasury.” On your check or money order,
be sure to write your EIN, “Form 944-X,” and the year If you’re correcting the qualified sick leave wages for leave
corrected. taken after March 31, 2021, and before October 1, 2021,
that you reported on Form 944, line 19, enter the total
You don’t have to pay if the amount you owe is less than corrected amount in column 1. In column 2, enter the
$1. amount you originally reported or as previously corrected.
Lines 28, 29, and 33–38 In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
For lines 28, 29, and 33–38, you’ll only enter amounts in Worksheet 2, Step 2, line 2a.
columns 1, 2, and 3. These lines don’t have an entry
space for column 4 because these adjustments don’t Be sure to explain the reasons for this correction on
directly result in an increase or decrease to your tax. The line 43.
amounts entered on lines 28, 29, and 33–38 are amounts
that you use in Worksheets 1–3, as applicable, to figure 34. Qualified Health Plan Expenses Allocable to
your credits. If you reported an incorrect amount on lines Qualified Sick Leave Wages for Leave Taken
15, 16, and 19–24 on your original Form 944, then you’ll After March 31, 2021, and Before October 1,
use lines 28, 29, and 33–38, respectively, of Form 944-X 2021
to report the corrections. Use Worksheets 1–3, as If you’re correcting the qualified health plan expenses
applicable, to refigure your credits based on the corrected allocable to qualified sick leave wages for leave taken after
amounts reported in column 1. Be sure to explain the March 31, 2021, and before October 1, 2021, that you
reasons for your corrections on line 43. reported on Form 944, line 20, enter the total corrected
Caution: Before completing line(s) 28, 29, or 33–38, amount for all employees in column 1. In column 2, enter
determine if the period of limitations for correcting the line the amount you originally reported or as previously
is still open. Generally, the period of limitations expired on corrected. In column 3, enter the difference between
April 15, 2024, for wages paid in 2020; April 15, 2025, for columns 1 and 2. Enter the corrected amount from column
wages paid in 2021; and April 15, 2026, for wages paid in 1 on Worksheet 2, Step 2, line 2b.
2022. For more information about the period of limitations, Be sure to explain the reasons for this correction on
see Is There a Deadline for Filing Form 944-X, earlier. line 43.
28. Qualified Health Plan Expenses Allocable to 35. Amounts Under Certain Collectively
Qualified Sick Leave Wages for Leave Taken Bargained Agreements Allocable to Qualified
After March 31, 2020, and Before April 1, 2021 Sick Leave Wages for Leave Taken After March
If you’re correcting the qualified health plan expenses 31, 2021, and Before October 1, 2021
allocable to qualified sick leave wages for leave taken after If you’re correcting the amounts under certain collectively
March 31, 2020, and before April 1, 2021, that you bargained agreements allocable to qualified sick leave
reported on Form 944, line 15, enter the total corrected wages for leave taken after March 31, 2021, and before
20 Instructions for Form 944-X (Rev. 2-2026)
October 1, 2021, that you reported on Form 944, line 21, Part 4: Explain Your Corrections for
enter the total corrected amount for all employees in
column 1. In column 2, enter the amount you originally the Calendar Year You’re Correcting
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. Enter the corrected 41. Corrections of Both Underreported and
amount from column 1 on Worksheet 2, Step 2, line 2c. Overreported Amounts
Be sure to explain the reasons for this correction on Check the box on line 41 if any corrections you entered on
line 43. line(s) 7–21, 25, 26b, 26c, 28, 29, or 33–38 in column 3
reflect both underreported and overreported amounts.
36. Qualified Family Leave Wages for Leave Example. If you had an increase to social security
Taken After March 31, 2021, and Before October wages of $1,500 for Nathan Black and a decrease to
1, 2021 social security wages of $500 for Leah Green, you would
If you’re correcting the qualified family leave wages for enter $1,000 on line 8, column 3. That $1,000 represents
leave taken after March 31, 2021, and before October 1, the net change from offsetting corrections.
2021, that you reported on Form 944, line 22, enter the On line 43, you must explain the reasons for both the
total corrected amount in column 1. In column 2, enter the $1,500 increase and the $500 decrease.
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and 42. Did You Reclassify Any Workers?
2. Enter the corrected amount from column 1 on Check the box on line 42 if you reclassified any workers to
Worksheet 2, Step 2, line 2g. be independent contractors or nonemployees. Also, check
this box if the IRS or you determined that workers you
Be sure to explain the reasons for this correction on
treated as independent contractors or nonemployees
line 43.
should be classified as employees. On line 43, give us a
37. Qualified Health Plan Expenses Allocable to detailed reason why any worker was reclassified and, if
you used section 3509 rates on lines 18–21 for any worker
Qualified Family Leave Wages for Leave Taken
reclassified as an employee, explain why section 3509
After March 31, 2021, and Before October 1, rates apply and what rates you used.
2021
Return not filed because you didn’t treat any workers
If you’re correcting the qualified health plan expenses as employees. If you didn’t previously file Form 944
allocable to qualified family leave wages for leave taken because you mistakenly treated workers as independent
after March 31, 2021, and before October 1, 2021, that contractors or nonemployees, file a Form 944 for each
you reported on Form 944, line 23, enter the total delinquent year.
corrected amount for all employees in column 1. In column
2, enter the amount you originally reported or as On each Form 944 for which you’re entitled to use
previously corrected. In column 3, enter the difference section 3509 rates, complete the following steps.
between columns 1 and 2. Enter the corrected amount • Write “Misclassified Employees” in bold letters
from column 1 on Worksheet 2, Step 2, line 2h. across the top margin of page 1.
• Enter a zero on line 9.
Be sure to explain the reasons for this correction on • Complete the signature area.
line 43. • Attach a completed Form 944-X (see instructions next).
38. Amounts Under Certain Collectively On each Form 944-X, complete the following steps.
Bargained Agreements Allocable to Qualified
• Complete the top of Form 944-X, including the date you
discovered the error.
Family Leave Wages for Leave Taken After • Enter the wage amounts on lines 18–21, column 1.
March 31, 2021, and Before October 1, 2021 • Enter zeros on lines 18–21, column 2.
If you’re correcting the amounts under certain collectively • Complete columns 3 and 4 as instructed in Part 3.
bargained agreements allocable to qualified family leave • Provide a detailed statement on line 43.
wages for leave taken after March 31, 2021, and before • Complete the signature area.
October 1, 2021, that you reported on Form 944, line 24,
enter the total corrected amount for all employees in Caution: If you can’t use section 3509 rates (for example,
column 1. In column 2, enter the amount you originally because the workers you treated as nonemployees were
reported or as previously corrected. In column 3, enter the certain statutory employees), file a Form 944 for each
difference between columns 1 and 2. Enter the corrected delinquent year. Write “Misclassified Employees” in
amount from column 1 on Worksheet 2, Step 2, line 2i. bold letters across the top margin of page 1 of each Form
944. Complete Form 944 using the Instructions for Form
Be sure to explain the reasons for this correction on 944. Attach a Form 944-X to each Form 944. Complete
line 43. the top of Form 944-X, including the date you discovered
the error, and provide a detailed explanation on line 43.
43. Explain Your Corrections
Treasury regulations require you to explain in detail the
grounds and facts relied upon to support each correction.
On line 43, describe in detail each correction you entered
Instructions for Form 944-X (Rev. 2-2026) 21
in column 4 on lines 7–16, 17b–21, 25, 26b, and 26c. Also, vice president, or other principal officer duly authorized to
use line 43 to describe in detail corrections made on lines sign.
28, 29, and 33–38. If you need more space, attach • Partnership (including an LLC treated as a
additional sheets, but be sure to write your name, EIN, partnership) or unincorporated organization—A
“Form 944-X,” and the calendar year you’re correcting on responsible and duly authorized member, partner, or
the top of each sheet. officer having knowledge of its affairs.
You must describe the events that caused the • Single-member LLC treated as a disregarded entity
for federal income tax purposes—The owner of the
underreported or overreported amounts. Explanations
LLC or a principal officer duly authorized to sign.
such as “social security and Medicare wages were
overstated,” “administrative/payroll errors were • Trust or estate—The fiduciary.
discovered,” or “taxes were not withheld” are insufficient Form 944-X may also be signed by a duly authorized
and may delay processing your Form 944-X because the agent of the taxpayer if a valid power of attorney has been
IRS may need to ask for a more complete explanation. filed.
Provide the following information in your explanation of Alternative signature method. Corporate officers or
each correction. duly authorized agents may sign Form 944-X by rubber
• Form 944-X line number(s) affected. stamp, mechanical device, or computer software program.
• Date you discovered the error. For details and required documentation, see Rev. Proc.
• Amount of the error. 2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
• Cause of the error. 2005-28_IRB#RP-2005-39.
You may report the information in paragraph form. The Paid Preparer Use Only
following paragraph is an example. A paid preparer must sign Form 944-X and provide the
“The $100 difference shown in column 3 of lines 6, 8, information in the Paid Preparer Use Only section of Part 5
and 12 was discovered on May 14, 2025, during an if the preparer was paid to prepare Form 944-X and isn’t
internal payroll audit. We discovered that we included an employee of the filing entity. Paid preparers must sign
$100 of wages for one of our employees twice. This paper returns with a manual signature. The preparer must
correction removes the reported wages that were never give you a copy of the return in addition to the copy to be
paid.” filed with the IRS.
For corrections shown on lines 18–21, explain why the If you’re a paid preparer, enter your preparer tax
correction was necessary and attach any notice you identification number (PTIN) in the space provided.
received from the IRS. Include your complete address. If you work for a firm,
enter the firm’s name and the EIN of the firm. You can
Part 5: Sign Here apply for a PTIN online or by filing Form W-12. For more
You must complete all five pages of Form 944-X and sign information about applying for a PTIN online, go to
it on page 5. If you don’t sign, processing of Form 944-X IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
will be delayed. of the tax preparation firm.
Who must sign Form 944-X? The following persons are Generally, you’re not required to complete this section if
authorized to sign the return for each type of business you’re filing the return as a reporting agent and have a
entity. valid Form 8655 on file with the IRS. However, a reporting
• Sole proprietorship—The individual who owns the agent must complete this section if the reporting agent
business. offered legal advice, for example, advising the client on
• Corporation (including a limited liability company determining whether its workers are employees or
(LLC) treated as a corporation)—The president, the independent contractors for federal tax purposes.
22 Instructions for Form 944-X (Rev. 2-2026)
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2020, and Before April 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and
before April 1, 2021, on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave
wages for leave taken after March 31, 2020, and before April 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it
for the first time on Form 944-X.
Step 1. Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D
1a Enter the amount of social security wages from Form 944, Part 1, line 4a, column 1,
or, if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . . 1a
1b Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1, or,
if corrected, the amount from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . . 1b
1c Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
1d Multiply line 1c by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d
1e 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 included on Form 944, Part 1, line 6, or, if corrected, the amount of the
employer share of social security tax on sick pay that you included on Form 944-X,
line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e
1f Employer share of social security tax included on Form 944-X, line 19,
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f
1g Employer share of social security tax. Combine lines 1d, 1e, and 1f . . . . . . . . . 1g
1h Enter the amount from Form 8974, line 12 (including any amended Form 8974
attached to Form 944-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
1i Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount
was also included on Form 944, Part 3, line 19, or, if corrected, the amount from
Form 944-X, line 32, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i
1j Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . . 1j
1k Total nonrefundable credits already used against the employer share of
social security tax. Add lines 1h, 1i, and 1j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1k
1l Employer share of social security tax remaining. Subtract line 1k
from line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1l
Step 2. Figure the sick and family leave credit
2a 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
2a(i) Qualified sick leave wages included on Form 944, Part 1, line 4c, or, if corrected,
the amount from 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(i)
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . 2a(ii)
2a(iii) Qualified sick leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
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) . . . . . . . . . . . . . . . . 2b
2c Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
2d Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . 2d
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
2e(i) Qualified family leave wages included on Form 944, Part 1, line 4c, or, if corrected,
the amount from 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(i)
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . 2e(ii)
2e(iii) Qualified family leave wages excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)
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) . . . . . . . . . . . . 2f
2g Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2h Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h
2i Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . 2i
2j Nonrefundable portion of credit for qualified sick and family leave wages
for leave taken after March 31, 2020, and before April 1, 2021. Enter the
smaller of line 1l or line 2i. Enter this amount on Form 944-X, line 16,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k Refundable portion of credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j
from line 2i and enter this amount on Form 944-X, line 25, column 1 . . . . . . . . . . . . 2k
Instructions for Form 944-X (Rev. 2-2026) 23
Worksheet 2. Adjusted Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31,
2021, and Before October 1, 2021
Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,
and before October 1, 2021. You’ll also use this worksheet to figure this credit if you’re claiming it for the first time on Form 944-X.
Step 1. Determine the corrected employer share of Medicare tax
1a Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected,
the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c 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 Medicare tax included on Form 944, Part 1,
line 6, or, if corrected, the amount of the employer share of Medicare tax on sick pay that you
included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . 1c
1d Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . . . . . . . . . 1d
1e Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . . 1e
1f For corrections to tax years beginning after December 31, 2022, only, enter the amount from 1f
Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . . . .
1g Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . . 1g
Step 2. Figure the sick and family leave credit
2a Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 944, Part 3, line 19, or, if corrected, the amount from Form 944-X, line 33,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i) Qualified sick leave wages included on Form 944, Part 3, line 19, or, if corrected, the amount
from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part
1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1,
because the qualified sick leave wages were excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(ii)
2a(iii) Qualified sick leave wages included on Form 944, Part 3, line 19, or, if corrected, the amount
from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part
1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, because the qualified
sick leave wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2a(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iv)
2b Qualified health plan expenses allocable to qualified sick leave wages for leave taken after
March 31, 2021, and before October 1, 2021, reported on Form 944, Part 3, line 20, or, if
corrected, the amount from Form 944-X, line 34, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c Amounts under certain collectively bargained agreements allocable to qualified sick leave wages
for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 944, Part 3,
line 21, or, if corrected, the amount from Form 944-X, line 35, column 1 . . . . . . . . . . . . . . . . . 2c
2d Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
2e Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2f Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . . . . . . 2f
2g Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021,
reported on Form 944, Part 3, line 22, or, if corrected, the amount from Form 944-X, line 36,
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2g(i) Qualified family leave wages included on Form 944, Part 3, line 22, or, if corrected, the amount
from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part
1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1,
because the qualified family leave wages were excluded from the definition of employment under
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)
2g(ii) Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(ii)
2g(iii) Qualified family leave wages included on Form 944, Part 3, line 22, or, if corrected, the amount
from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part
1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, because the qualified
family leave wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . 2g(iii)
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iv)
2h Qualified health plan expenses allocable to qualified family leave wages for leave taken after
March 31, 2021, and before October 1, 2021, reported on Form 944, Part 3, line 23, or, if
corrected, the amount from Form 944-X, line 37, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 2h
2i Amounts under certain collectively bargained agreements allocable to qualified family leave
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 944,
Part 3, line 24, or, if corrected, the amount from Form 944-X, line 38, column 1 . . . . . . . . . . . . 2i
2j Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2%
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k
2l Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . . . . . 2l
2m Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . . . 2m
2n Reserved for future use
2o Enter any credit claimed under section 41 for increasing research activities with respect to any
wages taken into account for the credit for qualified sick and family leave wages . . . . . . . . . . . 2o
2p Reserved for future use
2q Credit for qualified sick and family leave wages after adjusting for other credits. Subtract
line 2o from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2q
2r Nonrefundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q.
Enter this amount on Form 944-X, line 17b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2r
2s Refundable portion of credit for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this
amount on Form 944-X, line 26b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2s
24 Instructions for Form 944-X (Rev. 2-2026)
Worksheet 3. Adjusted COBRA Premium Assistance Credit
Keep for Your Records
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 944 and you correct any amounts used to figure the
COBRA premium assistance credit. You’ll also use this worksheet to figure this credit if you’re claiming it for the first time on Form 944-X.
Step 1. Determine the corrected employer share of Medicare tax
1a If you completed Worksheet 2, and you’re also claiming the COBRA premium assistance credit,
enter the amount listed on Worksheet 2, line 1g. Otherwise, complete lines 1b–1h below and
then go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected,
the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
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 Medicare tax included on Form
944, Part 1, line 6, or, if corrected, the amount of the employer share of Medicare tax on sick
pay that you included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . . 1d
1e Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . . . . . . . . 1e
1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . . 1f
1g For corrections to tax years beginning after December 31, 2022, only, enter the amount from
Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . . 1g
1h Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . . 1h
Step 2. Figure the COBRA premium assistance credit
2a Enter the COBRA premium assistance that you provided for periods of coverage beginning on
or after April 1, 2021, through periods of coverage beginning on or before September 30,
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2b Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
2c Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may
come from Worksheet 2, Step 2, line 2r, in these instructions if you’re correcting that credit or
you may need to enter the credit claimed on your original Form 944) . . . . . . . . . . . . . . . . . . 2c
2d Reserved for future use
2e Reserved for future use
2f Subtract line 2c from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f
2g Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of
line 2a or line 2f. Enter this amount on Form 944-X, line 17c, column 1 . . . . . . . . . . . . . . . . 2g
2h Refundable portion of the COBRA premium assistance credit. Subtract line 2g from
line 2a and enter this amount on Form 944-X, line 26c, column 1 . . . . . . . . . . . . . . . . . . . . 2h
You’re not required to provide the information requested
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and Publications From the IRS? Books or records relating to a form or its instructions must
You can view, download, or print most of the forms, be retained as long as their contents may become
instructions, and publications you may need at IRS.gov/ material in the administration of any Internal Revenue law.
Forms. Otherwise, you can go to IRS.gov/OrderForms to Generally, tax returns and return information are
place an order and have them mailed to you. The IRS will confidential, as required by section 6103.
process your order for forms and publications as soon as The time needed to complete and file Form 944-X will
possible. Don’t resubmit requests you’ve already sent us. vary depending on individual circumstances. The
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Paperwork Reduction Act Notice. We ask for the included in the estimates shown in the Instructions for
information on Form 944-X to carry out the Internal Form 944.
Revenue laws of the United States. You’re required to give
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complying with these laws and to allow us to figure and
collect the right amount of tax.
Instructions for Form 944-X (Rev. 2-2026) 25
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