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944-X, line 17, for the year), less any previous abatements and

Complete Form 944 using the Instructions for Form 944. Attach

interest-free tax assessments.

a Form 944-X to each Form 944. Complete the top of Form

944-X, including the date you discovered the error, and provide

Payment methods. You may pay the amount you owe on

a detailed explanation on line 23.

line 20 electronically using the Electronic Federal Tax Payment

System (EFTPS), by credit or debit card, or by a check or

23. Explain Your Corrections

money order.

Treasury regulations require you to explain in detail the grounds

•

The preferred method of payment is EFTPS. For more

and facts relied upon to support each correction. On line 23,

information, visit , call EFTPS Customer

describe in detail each correction you entered in column 4 on

Service at 1-800-555-4477 toll free, or see Pub. 966, The

lines 7 – 15 and 17 – 18d. Also use line 23 to describe in detail

Secure Way to Pay Your Federal Taxes.

corrections made on lines 11a, 18b, and 18c. If you need more

•

To pay by credit or debit card, visit the IRS website at

space, attach additional sheets, but be sure to write your name,

EIN, Form 944-X, and calendar year on the top of each sheet.

•

If you pay by check or money order, make it payable to

“United States Treasury.” On your check or money order,

You must describe the events that caused the underreported

be sure to write your EIN, “Form 944-X,”

or overreported amounts. Explanations such as “social security

and the quarter and year corrected.

and Medicare wages were overstated” or “administrative/payroll

You do not have to pay if the amount you owe is less than $1.

errors were discovered” are insufficient and may delay

processing your Form 944-X because the IRS may need to ask

Previously assessed FTD penalty. If line 20 reflects

for a more complete explanation.

overreported tax and the IRS previously assessed a

failure-to-deposit (FTD) penalty, you may be able to reduce the

Provide the following information in your explanation of each

penalty. For more information, see the Form 945-A instructions.

correction.

•

Form 944-X line number(s) affected.

Part 4: Explain Your Corrections for

•

Date you discovered the error.

•

the Calendar Year You Are Correcting

Amount of the error.

•

Cause of the error.

You may report the information in paragraph form. The

21. Correction of Both Underreported and

following paragraph is an example.

Overreported Amounts

“The $100 difference shown in column 3 of lines 6, 8, and 10

Check the box on line 21 if any correction you entered on lines

was discovered on May 15, 2011, during an internal payroll

7 – 15 and 17 – 18d in column 3 reflects both underreported and

audit. We discovered that we included $100 of wages for one of

overreported amounts.

our employees twice. This correction removes the reported

Example. If you had an increase to social security wages of

wages that were never paid.”

$1,500 for employee A and a decrease to social security wages

For corrections shown on lines 13 – 15, explain why the

of $500 for employee B, you would enter $1,000 on line 8,

correction was necessary and attach any notice you received

column 3. That $1,000 represents the net change from

from the IRS.

offsetting corrections.

Part 5: Sign Here

On line 23, you must explain the reason for both the $1,500

increase and the $500 decrease.

You must complete all three pages of Form 944-X and sign it on

22. Did You Reclassify Any Workers?

page 3. If you do not sign, processing of Form 944-X will be

Check the box on line 22 if you reclassified any workers to be

delayed.

independent contractors or nonemployees. Also check this box

Who must sign the Form 944-X? Form 944-X must be

if the IRS or you determined that workers you treated as

signed by one of the following.

independent contractors or nonemployees should be classified

•

Sole proprietorship — The individual who owns the

as employees. On line 23, give us a detailed reason why any

business.

worker was reclassified and, if you used section 3509 rates on

•

Corporation (including a limited liability company (LLC)

lines 13 – 15 for any worker reclassified as an employee, explain

treated as a corporation) — The president, vice president,

why section 3509 rates apply and what rates you used.

or other principal officer duly authorized to sign.

Return not filed because you did not treat any workers as

•

Partnership (including an LLC treated as a partnership)

employees. If you did not previously file Form 944 because

or unincorporated organization — A responsible and

you mistakenly treated workers as independent contractors or

duly authorized member, partner, or officer having knowledge

as nonemployees, file a Form 944 for each delinquent year.

of its affairs.

•

On each Form 944 for which you are entitled to use section

Single member LLC treated as a disregarded entity for

3509 rates:

federal income tax purposes — The owner of the LLC or

•

Write “Misclassified Employees” in dark bold letters across

a principal officer duly authorized to sign.

•

the top margin of page 1,

Trust or estate — The fiduciary.

•

Enter a zero on line 7 (“Total taxes after adjustments”),

Form 944-X may also be signed by a duly authorized agent

•

Complete the signature area, and

of the taxpayer if a valid power of attorney has been filed.

•

Attach a completed Form 944-X (see instructions below).

Alternative signature method. Corporate officers or duly

On each Form 944-X:

authorized agents may sign Form 944-X by rubber stamp,

•

Complete the top of Form 944-X, including the date you

mechanical device, or computer software program. For details

discovered the error,

and required documentation, see Rev. Proc. 2005-39, 2005-28

•

Enter the wage amounts in column 1 of lines 13 through 15,

I.R.B. 82, available at

•

Enter zeros in column 2 of lines 13 through 15,

•

Complete columns 3 and 4 as instructed in Part 3,

Paid Preparer Use Only

•

Provide a detailed statement on line 23, and

A paid preparer must sign Form 944-X and provide the

•

Complete the signature area.

information in the Paid Preparer Use Only section of Part 5 if

If you cannot use section 3509 rates (for example,

the preparer was paid to prepare Form 944-X and is not an

because the workers you treated as nonemployees

employee of the filing entity. Paid preparers must sign paper

were certain statutory employees), file a Form 944 for

returns with a manual signature. The preparer must give you a

CAUTION

each delinquent year. Write ‘‘Misclassified Employees’’ in dark,

copy of the return in addition to the copy to be filed with the

bold letters across the top margin of page 1 of each Form 944.

IRS.

-10-

Instructions for Form 944-X

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund Page 11

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