Form 944-X: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund (Rev. February 2023)

Summary

Form 944-X (Rev. February 2023), from the Department of the Treasury Internal Revenue Service, is the Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. It is used to correct errors made on Form 944. Part 1 requires selecting only one process, either an adjusted employment tax return or a claim. Part 2 contains certifications about Forms W-2 and W-2c and about repaying or reimbursing affected employees for overcollected social security tax and Medicare tax. Part 3 has columns for the amount originally reported, the difference and the total corrected amount.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“Form 944-X: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund (Rev. February 2023).” Original at www.irs.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/internal-revenue-service-form-944-x-pdf-www-irs-gov-f65d400750-46ab425f46/, SHA-256 f3082682d7aa40b1446ebb5c62788a86697cc92cc595b7a38f766025f3c7227e.

Full text

Form 944-X: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
(Rev. February 2023) Department of the Treasury — Internal Revenue Service OMB No. 1545-2007

Employer identification number
— Return You’re Correcting ...
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)

Trade name (if any)

Enter the date you discovered errors:
Address
Number Street Suite or room number / /
(MM / DD / YYYY)

City State ZIP code

Foreign country name Foreign province/county Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 944, Employer’s
ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You
MUST complete all five pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for line 42.
Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat
employment tax credits and social security tax deferrals.
1. Adjusted employment tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and
overreported tax amounts on this form. The amount shown on line 27, if less than zero, may only be applied as a credit to your Form 944,
Form 941, or Form 941-SS for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported tax amounts only and you would like to use the claim process to ask for a refund or abatement of
the amount shown on line 27. Don’t check this box if you’re correcting ANY underreported tax amounts on this form.

Part 2: Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.

Note: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported tax
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 944-X can’t be used
to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.

4. If you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional
Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.

b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.

c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.

b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax
and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that they haven’t
claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax;
or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.

For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form944X Cat. No. 20335M Form 944-X (Rev. 2-2023)
Name (not your trade name) Employer identification number (EIN) Correcting Calendar Year (YYYY)

–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.
Column 1 Column 2 Column 3 Column 4
Amount originally Difference
Total corrected amount — reported or as = (If this amount is a Tax correction
(for ALL employees) previously corrected negative number,
(for ALL employees) use a minus sign.)
6. Wages, tips, and other Use the amount in Column 1 when
compensation (Form 944, line 1)
— = you prepare your Forms W-2 or
. . .
Forms W-2c.

7. Federal income tax withheld from Copy Column
wages, tips, and other
— =
. . . 3 here .
compensation (Form 944, line 2)

8. Taxable social security wages
(Form 944, line 4a, Column 1)
— = × 0.124* =
. . . .
* If you’re correcting your employer share only, use 0.062. See instructions.

9. Qualified sick leave wages*
(Form 944, line 4a(i), Column 1)
— = × 0.062 =
. . . .
* Use line 9 only for qualified sick leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

10. Qualified family leave wages*
(Form 944, line 4a(ii), Column 1)
— = × 0.062 =
. . . .
* Use line 10 only for qualified family leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

11. Taxable social security tips
(Form 944, line 4b, Column 1)
— = × 0.124* =
. . . .
* If you’re correcting your employer share only, use 0.062. See instructions.

12. Taxable Medicare wages & tips
(Form 944, line 4c, Column 1)
— = × 0.029* =
. . . .
* If you’re correcting your employer share only, use 0.0145. See instructions.

13. Taxable wages & tips subject to
Additional Medicare Tax
— = × 0.009* =
. . . .
withholding (Form 944, line 4d, * Certain wages & tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.
Column 1)
14. Tax adjustments (Form 944, Copy Column
line 6)
— =
. . . 3 here .
15. Qualified small business payroll See
tax credit for increasing
— =
. . . instructions .
research activities (Form 944, line
8a; you must attach Form 8974)
16. Nonrefundable portion of credit See
for qualified sick and family
— = instructions
. . . .
leave wages for leave taken
before April 1, 2021 (Form 944,
line 8b)

17a. Nonrefundable portion of See
employee retention credit*
— =
. . . instructions .
(Form 944, line 8c) * Line 17a can only be used if correcting a 2020 or 2021 Form 944.

17b. Nonrefundable portion of credit See
for qualified sick and family
— =
. . . instructions .
leave wages for leave taken
after March 31, 2021, and
before October 1, 2021 (Form
944, line 8d)
17c. Nonrefundable portion of See
COBRA premium assistance
— =
. . . instructions .
credit* (Form 944, line 8e) * Line 17c can only be used if correcting a 2021 or 2022 Form 944.

17d. Number of individuals provided
COBRA premium assistance*
— =
(Form 944, line 8f) * Line 17d can only be used if correcting a 2021 or 2022 Form 944.

18. Special addition to wages for See
— =
federal income tax . . . instructions .

Page 2 Form 944-X (Rev. 2-2023)
Name (not your trade name) Employer identification number (EIN) Correcting Calendar Year (YYYY)

–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)
Column 1 Column 2 Column 3 Column 4
Amount originally Difference
Total corrected amount — reported or as = (If this amount is a Tax correction
(for ALL employees) previously corrected negative number,
(for ALL employees) use a minus sign.)
19. Special addition to wages for See
social security taxes
— =
. . . instructions .
20. Special addition to wages for See
Medicare taxes
— =
. . . instructions .
21. Special addition to wages for See
Additional Medicare Tax
— =
. . . instructions .

22. Subtotal. Combine the amounts on lines 7 through 21 of Column 4 . . . . . . . . . . . . . . . . . .
23. Deferred amount of the See
employer share of social
— =
. . . instructions .
security tax* (Form 944, line 10b) * Line 23 can only be used if correcting a 2020 Form 944.

24. Deferred amount of the See
— =
employee share of social . . . instructions .
security tax* (Form 944, line 10c) * Line 24 can only be used if correcting a 2020 Form 944.

25. Refundable portion of credit for See
qualified sick and family leave
— =
. . . instructions .
wages for leave taken before
April 1, 2021 (Form 944, line 10d)
26a. Refundable portion of See
employee retention credit*
— =
. . . instructions .
(Form 944, line 10e) * Line 26a can only be used if correcting a 2020 or 2021 Form 944.

26b. Refundable portion of credit for See
qualified sick and family leave
— =
. . . instructions .
wages for leave taken after
March 31, 2021, and before
October 1, 2021 (Form 944, line 10f)

26c. Refundable portion of COBRA See
premium assistance credit*
— =
. . . instructions .
(Form 944, line 10g) * Line 26c can only be used if correcting a 2021 or 2022 Form 944.

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

If line 27 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 944 for the tax period in which you’re filing this form.
(If you’re currently filing a Form 941 or Form 941-SS, Employer’s QUARTERLY Federal Tax Return, see the instructions.)
• If you checked line 2, this is the amount you want refunded or abated.
If line 27 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay,
see Amount you owe in the instructions.

28. Qualified health plan expenses
allocable to qualified sick leave
— =
. . .
wages for leave taken before
April 1, 2021 (Form 944, line 15)
29. Qualified health plan expenses
allocable to qualified family leave
— =
. . .
wages for leave taken before
April 1, 2021 (Form 944, line 16)
30. Qualified wages for the
employee retention credit*
— =
. . .
(Form 944, line 17) * Line 30 can only be used if correcting a 2020 or 2021 Form 944.

Page 3 Form 944-X (Rev. 2-2023)
Name (not your trade name) Employer identification number (EIN) Correcting Calendar Year (YYYY)

–
Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)
Column 1 Column 2 Column 3
Amount originally Difference
Total corrected amount — reported or as = (If this amount is a
(for ALL employees) previously corrected negative number,
(for ALL employees) use a minus sign.)
31. Qualified health plan expenses
for the employee retention
— =
. . .
credit* (Form 944, line 18) * Line 31 can only be used if correcting a 2020 or 2021 Form 944.

32. Credit from Form 5884-C, line 11,
for the year* (Form 944, line 19)
— =
. . .
* Line 32 can only be used if correcting a 2020 Form 944.

Caution: Lines 33–40 don’t apply to years beginning before January 1, 2021.
33. Qualified sick leave wages for
leave taken after March 31,
— =
. . .
2021, and before October 1,
2021 (Form 944, line 19)
34. Qualified health plan expenses
allocable to qualified sick leave
— =
. . .
wages for leave taken after
March 31, 2021, and before
October 1, 2021 (Form 944, line 20)

35. Amounts under certain
collectively bargained
— =
. . .
agreements allocable to
qualified sick leave wages for
leave taken after March 31,
2021, and before October 1,
2021 (Form 944, line 21)

36. Qualified family leave wages for
leave taken after March 31,
— =
. . .
2021, and before October 1,
2021 (Form 944, line 22)
37. Qualified health plan expenses
allocable to qualified family leave
— =
. . .
wages for leave taken after
March 31, 2021, and before
October 1, 2021 (Form 944, line 23)

38. Amounts under certain
collectively bargained agreements
— =
. . .
allocable to qualified family leave
wages for leave taken after March
31, 2021, and before October 1,
2021 (Form 944, line 24)
39. If you’re eligible for the employee
retention credit in the third
— =
. . .
quarter of 2021 solely because * Line 39 can only be used if correcting a 2021 Form 944.
your business is a recovery
startup business, enter the total
of any amounts included on Form
944, lines 8c and 10e (or, if
corrected, Form 944-X, lines 17a
and 26a), for the third quarter of
2021* (Form 944, line 25)
40. If you’re eligible for the employee
retention credit in the fourth
— =
. . .
quarter of 2021 solely because * Line 40 can only be used if correcting a 2021 Form 944.
your business is a recovery
startup business, enter the total
of any amounts included on
Form 944, lines 8c and 10e (or, if
corrected, Form 944-X, lines 17a
and 26a), for the fourth quarter of
2021* (Form 944, line 26)

Page 4 Form 944-X (Rev. 2-2023)
Name (not your trade name) Employer identification number (EIN) Correcting Calendar Year (YYYY)

–
Part 4: Explain your corrections for the calendar year you’re correcting.
41. Check here if any corrections you entered on a line include both underreported and overreported amounts.
Explain both your underreported and overreported amounts on line 43.

42. Check here if any corrections involve reclassified workers. Explain on line 43.

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

Part 5: Sign here. You must complete all five pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 944 and that I have examined this adjusted return or claim, including
accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer
(other than taxpayer) is based on all information of which preparer has any knowledge.

Print your
Sign your name here
name here Print your
title here

Date / / Best daytime phone

Paid Preparer Use Only Check if you’re self-employed . .

Preparer’s name PTIN

Preparer’s signature Date / /
Firm’s name (or yours if
self-employed) EIN

Address Phone

City State ZIP code

Page 5 Form 944-X (Rev. 2-2023)
Form 944-X: Which process should you use?
Unless otherwise specified in the separate instructions, an underreported employment tax credit or social security tax
Type of errors deferral should be treated like an overreported tax amount. An overreported employment tax credit or social security tax
you’re correcting deferral should be treated like an underreported tax amount. For more information, including which process to select on
lines 1 and 2, see Correcting an employment tax credit or social security tax deferral in the separate instructions.

Underreported Use the adjustment process to correct underreported tax amounts.
tax amounts • Check the box on line 1.
ONLY • Pay the amount you owe from line 27 by the time you file Form 944-X.

Overreported The process you If you’re filing Form 944-X Choose either the adjustment process or the claim
tax amounts use depends on MORE THAN 90 days before the process to correct the overreported tax amounts.
ONLY when you file period of limitations on credit or
Form 944-X. refund for Form 944 expires... Choose the adjustment process if you want the
amount shown on line 27 credited to your Form 944,
941, or 941-SS for the period in which you file Form
944-X. Check the box on line 1.

Choose the claim process if you want the amount
shown on line 27 refunded to you or abated. Check the
box on line 2.

If you’re filing Form 944-X WITHIN You must use the claim process to correct the
90 days of the expiration of the overreported tax amounts. Check the box on line 2.
period of limitations on credit or
refund for Form 944...

BOTH The process you If you’re filing Form 944-X Choose either the adjustment process or both the
underreported use depends on MORE THAN 90 days before the adjustment process and the claim process when you
and overreported when you file period of limitations on credit or correct both underreported and overreported tax
tax amounts Form 944-X. refund for Form 944 expires... amounts.
Choose the adjustment process if combining your
underreported tax amounts and overreported tax
amounts results in a balance due or creates a credit that
you want applied to Form 944, 941, or 941-SS.
• File one Form 944-X, and
• Check the box on line 1 and follow the instructions on
line 27.

OR
Choose both the adjustment process and the claim
process if you want the overreported tax amount
refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form 944-X to
correct the underreported tax amounts. Check the
box on line 1. Pay the amount you owe from line 27
by the time you file Form 944-X.
2. For the claim process, file a second Form 944-X to
correct the overreported tax amounts. Check the box
on line 2.

If you’re filing Form 944-X WITHIN You must use both the adjustment process and the
90 days of the expiration of the claim process.
period of limitations on credit or File two separate forms.
refund for Form 944...
1. For the adjustment process, file one Form 944-X to
correct the underreported tax amounts. Check the
box on line 1. Pay the amount you owe from line 27
by the time you file Form 944-X.
2. For the claim process, file a second Form 944-X to
correct the overreported tax amounts. Check the box
on line 2.

Page 6 Form 944-X (Rev. 2-2023)

File and source

File: internal-revenue-service-form-944-x-pdf-www-irs-gov-f65d400750.pdf
Size: 207,844 bytes
SHA-256: f3082682d7aa40b1446ebb5c62788a86697cc92cc595b7a38f766025f3c7227e
Our copy: internal-revenue-service-form-944-x-pdf-www-irs-gov-f65d400750.pdf
Original: www.irs.gov