Federal Free Printable Form 944- X (Rev. February 2015) for 2017 Federal Adjusted Employer's Annual Federal Tax Return or Claim for Refund

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Adjusted Employer's Annual Federal Tax Return or Claim for Refund
Form 944- X (Rev. February 2015)

Form 944-X: (Rev. February 2015) Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund Department of the Treasury — Internal Revenue Service OMB No. 1545-2007 Return You Are Correcting ... — Employer identification number (EIN) Check the type of return you are correcting: Name (not your trade name) 944 Trade name (if any) 944-SS Address Number Street Suite or room number Enter the calendar year you are correcting: (YYYY) City State ZIP code Enter the date you discovered errors: 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 or Form 944-SS. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You MUST complete all three pages. Do not attach this form to Form 944. Part 1: / / (MM / DD / YYYY) Select ONLY one process. See page 4 for additional guidance. 1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and overreported amounts on this form. The amount shown on line 19, 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 are filing this form. 2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 19. Do not check this box if you are correcting ANY underreported amounts on this form. Part 2: Complete the certifications. 3. I certify that I have 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 are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you are correcting overreported amounts, for purposes of the certifications on lines 4 and 5, Medicare tax does not include Additional Medicare Tax. Form 944-X cannot be used to correct overreported amounts of Additional Medicare Tax unless the amounts were not withheld from employee wages. 4. If you checked line 1 because you are adjusting overreported amounts, check all that apply. You must check at least one box. I certify that: a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not 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 could not find the affected employees or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee wages. 5. If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, check all that apply. You must check at least one box. I certify that: a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not 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 could not find the affected employees; or each affected employee did not 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 did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee wages. Next ■▶ For Paperwork Reduction Act Notice, see the separate instructions. IRS.gov/form944x Cat. No. 20335M Form 944-X (Rev. 2-2015) Name (not your trade name) Part 3: Employer identification number (EIN) Enter the corrections for the calendar year you are correcting. If any line does not apply, leave it blank. Column 1 Column 2 Total corrected amount (for ALL employees) 6. 7. Correcting Calendar Year (YYYY) Wages, tips and other compensation (Form 944, line 1) Federal income tax withheld from wages, tips, and other compensation (Form 944, line 2) . . Amount originally — reported or as previously corrected (for ALL employees) = — = . — Column 3 Column 4 Difference (If this amount is a negative number, use a minus sign.) Tax correction = . Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c. . Copy Column 3 ▶ here . . 8. Taxable social security wages — × .124* = = (Form 944 or Form 944-SS, line . . . . 4a, Column 1) *If you are correcting a 2011 or 2012 return, use .104. If you are correcting your employer share only, use .062. See instructions. 9. Taxable social security tips — × .124* = = (Form 944 or Form 944-SS, line . . . . 4b, Column 1) *If you are correcting a 2011 or 2012 return, use .104. If you are correcting your employer share only, use .062. See instructions. 10. 11. 12. 13. 14. 15. 16. 17. Taxable Medicare wages & tips (Form 944 or Form 944-SS, line 4c, Column 1) . Taxable wages & tips subject to Additional Medicare Tax withholding (Form 944 line 4d, only for years beginning after December 31, 2012) . × .029* = . . — = . × .009* = . . *Certain wages & tips reported in Column 3 should not be multiplied by .009. See instructions. . Special addition to wages for federal income tax . Special addition to wages for social security taxes . Special addition to wages for Medicare taxes . Special addition to wages for Additional Medicare Tax . — . = . — = . — = . — = . — Subtotal. Combine the amounts on lines 7–16 of Column 4 18b. Number of individuals provided COBRA premium assistance (see instructions) = . *If you are correcting your employer share only, use .0145. See instructions. Tax adjustments (Form 944 or Form 944-SS, line 6) 18a. COBRA premium assistance payments (see instructions) 19. — = . . . . . . — . . . . . . Copy Column 3 ▶ here . . See instructions . . See instructions . . See instructions . . See instructions . . . . = . — Total. Combine the amounts on lines 17 and 18a of Column 4 . . . . . . . . See instructions . . . = . . . . . . . . . . . . . . . . If line 19 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 are filing this form (If you are 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 19 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay, see Amount you owe in the instructions. Next ■▶ Page 2 Form 944-X (Rev. 2-2015) Name (not your trade name) Part 4: Employer identification number (EIN) Correcting Calendar Year (YYYY) Explain your corrections for the calendar year you are correcting. 20. 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 22. 21. Check here if any corrections involve reclassified workers. Explain on line 22. 22. You must give us a detailed explanation of how you determined your corrections. See the instructions. Part 5: Sign here. You must complete all three pages of this form and sign it. Under penalties of perjury, I declare that I have filed an original Form 944 or Form 944-SS and that I have examined this adjusted return or claim and any schedules or statements that are attached, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ✗ Print your name here Sign your name here Date Print your title here / / Best daytime phone Paid Preparer Use Only Check if you are self-employed Preparer’s name PTIN Preparer’s signature Date Firm’s name (or yours if self-employed) EIN Address Phone City Page 3 State / . . / ZIP code Form 944-X (Rev. 2-2015) Type of errors you are correcting Form 944-X: Which process should you use? Underreported amounts ONLY Use the adjustment process to correct underreported amounts. • Check the box on line 1. • Pay the amount you owe from line 19 by the time you file Form 944-X. Overreported amounts ONLY The process you use depends on when you file Form 944-X. If you are filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 or Form 944-SS expires . . . Choose either the adjustment process or the claim process to correct the overreported amounts. Choose the adjustment process if you want the amount shown on line 19 credited to your Form 944, 941, or 941-SS, for the period in which you file Form 944-X. Check the box on line 1. OR Choose the claim process if you want the amount shown on line 19 refunded to you or abated. Check the box on line 2. BOTH underreported and overreported amounts The process you use depends on when you file Form 944-X. If you are filing Form 944-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 944 or Form 944-SS . . . You must use the claim process to correct the overreported amounts. Check the box on line 2. If you are filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 or Form 944-SS expires . . . Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported amounts. Choose the adjustment process if combining your underreported amounts and overreported amounts results in a balance due or creates a credit that you want applied to Form 944, 941, or 941-SS. • File one Form 944-X, and • Check the box on line 1 and follow the instructions on line 19. OR Choose both the adjustment process and the claim process if you want the overreported amount refunded to you or abated. File two separate forms. 1. For the adjustment process, file one Form 944-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 19 by the time you file Form 944-X. 2. For the claim process, file a second Form 944-X to correct the overreported amounts. Check the box on line 2. If you are filing Form 944-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 944 or Form 944-SS. . . You must use both the adjustment process and the claim process. File two separate forms. 1. For the adjustment process, file one Form 944-X to correct the underreported amounts. Check the box on line 1. Pay the amount you owe from line 19 by the time you file Form 944-X. 2. For the claim process, file a second Form 944-X to correct the overreported amounts. Check the box on line 2. Page 4 Form 944-X (Rev. 2-2015)
Extracted from PDF file 2016-federal-form-944-x.pdf, last modified March 2015

More about the Federal Form 944-X Corporate Income Tax TY 2016

We last updated the Adjusted Employer's Annual Federal Tax Return or Claim for Refund in May 2017, so this is the latest version of Form 944-X, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 944-X directly from TaxFormFinder. You can print other Federal tax forms here.


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Form 990 or 990-EZ (Sch A) Public Charity Status and Public Support
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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 944-X from the Internal Revenue Service in May 2017.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 944-X

We have a total of six past-year versions of Form 944-X in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 944-X

Form 944- X (Rev. February 2015)

Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2015 Form 944-X

Form 944- X (Rev. February 2015)

Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2014 Form 944-X

Form 944- X (Rev. February 2014)

Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2013 Form 944-X

Form 944- X (Rev. February 2013)

Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2012 Form 944-X

Form 944- X (Rev. February 2012)

Adjusted Employer's Annual Federal Tax Return or Claim for Refund 2011 Form 944-X

Form 944- X (Rev. February 2012)


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