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Federal Free Printable Form 944-X (Rev. February 2023) for 2024 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 2023)

Form 944-X: (Rev. February 2023) Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund Department of the Treasury — Internal Revenue Service Employer identification number (EIN) OMB No. 1545-2007 Return You’re Correcting ... — 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 City Suite or room number State Foreign country name Foreign province/county / / (MM / DD / YYYY) ZIP code 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 Total corrected amount — (for ALL employees) 6. 7. 8. Wages, tips, and other compensation (Form 944, line 1) Federal income tax withheld from wages, tips, and other compensation (Form 944, line 2) Taxable social security wages (Form 944, line 4a, Column 1) . . . — — — Column 2 Column 3 Column 4 Amount originally reported or as previously corrected (for ALL employees) 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 × 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. 14. Taxable wages & tips subject to Additional Medicare Tax withholding (Form 944, line 4d, Column 1) Tax adjustments (Form 944, line 6) 15. Qualified small business payroll tax credit for increasing research activities (Form 944, line 8a; you must attach Form 8974) 16. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 944, line 8b) 17a. 17b. 17c. 17d. 18. Page 2 Nonrefundable portion of employee retention credit* (Form 944, line 8c) Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 8d) Nonrefundable portion of COBRA premium assistance credit* (Form 944, line 8e) Number of individuals provided COBRA premium assistance* (Form 944, line 8f) Special addition to wages for federal income tax . — . = . × 0.009* = . * Certain wages & tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions. . . . . — — — — . . . . = = = = . Copy Column 3 here . . See instructions . . See instructions . . See instructions . . See instructions . . See instructions . . See instructions . * Line 17a can only be used if correcting a 2020 or 2021 Form 944. . . — — . . = = * Line 17c can only be used if correcting a 2021 or 2022 Form 944. = — * Line 17d can only be used if correcting a 2021 or 2022 Form 944. . — . = Form 944-X (Rev. 2-2023) Name (not your trade name) Correcting Calendar Year (YYYY) Employer identification number (EIN) – Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued) Column 1 Total corrected amount — (for ALL employees) 19. 20. 21. Special addition to wages for social security taxes . Special addition to wages for Medicare taxes . Special addition to wages for Additional Medicare Tax . Column 2 Column 3 Column 4 Amount originally reported or as previously corrected (for ALL employees) Difference (If this amount is a negative number, use a minus sign.) Tax correction — Subtotal. Combine the amounts on lines 7 through 21 of Column 4 23. Deferred amount of the employer share of social security tax* (Form 944, line 10b) 24. 25. 26a. 26b. 26c. 27. Deferred amount of the employee share of social security tax* (Form 944, line 10c) . . . . . — . . . . . . . . . See instructions . . See instructions . . = . See instructions . . . . . . . . See instructions . — = . . See instructions . . See instructions . . See instructions . . See instructions . . See instructions . * Line 24 can only be used if correcting a 2020 Form 944. . Refundable portion of employee retention credit* (Form 944, line 10e) . Refundable portion of COBRA premium assistance credit* (Form 944, line 10g) = . . * Line 23 can only be used if correcting a 2020 Form 944. Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 944, line 10d) Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 10f) = . — 22. = . — = — = . — = . * Line 26a can only be used if correcting a 2020 or 2021 Form 944. . . — = . — = . * Line 26c can only be used if correcting a 2021 or 2022 Form 944. 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. 29. 30. Page 3 Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 (Form 944, line 15) . Qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021 (Form 944, line 16) . 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. 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 Total corrected amount — (for ALL employees) 31. 32. Qualified health plan expenses for the employee retention credit* (Form 944, line 18) Credit from Form 5884-C, line 11, for the year* (Form 944, line 19) . Amount originally reported or as previously corrected (for ALL employees) — . Column 3 = = Difference (If this amount is a negative number, use a minus sign.) . * Line 31 can only be used if correcting a 2020 or 2021 Form 944. . — . = . * 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. 34. 35. 36. 37. 38. 39. 40. Page 4 Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 19) 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) 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) Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 22) 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) 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) If you’re eligible for the employee retention credit in the third quarter of 2021 solely because 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) . . . . . . . — — — — — — — . . . . . . . = = = = = = = . . . . . . . * Line 39 can only be used if correcting a 2021 Form 944. 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) = . 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 name here Sign your name here Date Print your title here / / 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 Page 5 State / . / ZIP code Form 944-X (Rev. 2-2023) Form 944-X: Which process should you use? Type of errors you’re correcting Unless otherwise specified in the separate instructions, an underreported employment tax credit or social security tax deferral should be treated like an overreported tax amount. An overreported employment tax credit or social security tax 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 tax amounts ONLY Use the adjustment process to correct 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. Overreported tax amounts ONLY The process you use depends on when you file Form 944-X. If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires... Choose either the adjustment process or the claim process to correct the overreported tax amounts. Choose the adjustment process if you want the amount shown on line 27 credited to your Form 944, 941, or 941-SS for the period in which you file Form 944-X. Check the box on line 1. OR Choose the claim process if you want the amount shown on line 27 refunded to you or abated. Check the box on line 2. BOTH underreported and overreported tax amounts The process you use depends on when you file Form 944-X. If you’re filing Form 944-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 944... You must use the claim process to correct the overreported tax amounts. Check the box on line 2. If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires... Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported tax 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 90 days of the expiration of the period of limitations on credit or refund for Form 944... You must use both the adjustment process and the claim process. File two separate forms. 1. For the adjustment process, file one Form 944-X to correct the underreported 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)
Extracted from PDF file 2023-federal-form-944-x.pdf, last modified February 2023

More about the Federal Form 944-X Corporate Income Tax TY 2023

We last updated the Adjusted Employer's Annual Federal Tax Return or Claim for Refund in January 2024, so this is the latest version of Form 944-X, fully updated for tax year 2023. 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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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

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Form 1040 U.S. Individual Income Tax Return
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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 January 2024.

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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 thirteen 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:


2023 Form 944-X

Form 944-X (Rev. February 2023)

2022 Form 944-X

Form 944-X (Rev. February 2022)

2021 Form 944-X

Form 944-X (Rev. February 2022)

2020 Form 944-X

Form 944-X (Rev. February 2021)

2019 Form 944-X

Form 944-X (Rev. February 2018)

2018 Form 944-X

Form 944-X (Rev. February 2018)

2017 Form 944-X

Form 944- X (Rev. February 2015)

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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