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If you are a paid preparer, enter your Preparer Tax

Paperwork Reduction Act Notice. We ask for the information

Identification Number (PTIN) in the space provided. Include

on Form 944-X to carry out the Internal Revenue laws of the

your complete address. If you work for a firm, enter the firm’s

United States. We need it to figure and collect the right amount

name and the EIN of the firm. You can apply for a PTIN online

of tax. Subtitle C, Employment Taxes, of the Internal Revenue

or by filing Form W-12, IRS Paid Preparer Tax Identification

Code imposes employment taxes on wages, including income

Number (PTIN) Application and Renewal. For more information

tax withholding. This form is used to determine the amount of

about applying for a PTIN online, visit the IRS website at

taxes you owe. Section 6011 requires you to provide the

You cannot use your PTIN in place of the EIN

requested information if the tax applies to you.

of the tax preparation firm.

You are not required to provide the information requested on

Generally, you are not required to complete this section if

a form that is subject to the Paperwork Reduction Act unless

you are filing the return as a reporting agent and have a valid

the form displays a valid OMB control number. Books and

Form 8655, Reporting Agent Authorization, on file with the IRS.

records relating to a form or instructions must be retained as

However, a reporting agent must complete this section if the

long as their contents may become material in the

reporting agent offered legal advice, for example, advising the

administration of any Internal Revenue law.

client on determining whether its workers are employees or

The time needed to complete and file Form 944-X will vary

independent contractors, for federal tax purposes.

depending on individual circumstances. The estimated average

time is:

How Can You Order Forms and

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . 17 hrs., 27 min.

Publications from the IRS?

Learning about the law or the form . . . . . . . . . . . . .

45 min.

Preparing and sending the form to the IRS . . . . . . . .

2 hrs., 16 min.

If you have comments concerning the accuracy of these time

Call the IRS at 1-800-829-3676.

estimates or suggestions for making Form 944-X simpler, we

would be happy to hear from you. You can email us at

taxforms@irs.gov. Enter “Form 944-X” on the subject line. Or

write to: Internal Revenue Service, Tax Products Coordinating

Visit the IRS website at

Committee, SE:W:CAR:MP:T:MS, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send Form 944-X to

this address. Instead, see Where Should You File Form 944-X,

Additional Information

earlier.

You may find the following products helpful when using

Form 944-X.

•

Form W-2, Wage and Tax Statement

•

Form W-3, Transmittal of Wage and Tax Statements

•

Instructions for Forms W-2 and W-3

•

Form W-2AS, American Samoa Wage and Tax Statement

•

Form W-2CM, Wage and Tax Statement (Northern Mariana

Islands)

•

Form W-2GU, Guam Wage and Tax Statement

•

Form W-2VI, U.S. Virgin Islands Wage and Tax Statement

•

Form W-3SS, Transmittal of Wage and Tax Statements

•

Instructions for Forms W-2AS, W-2GU, W-2VI, and Form

W-3SS

•

Form W-2c, Corrected Wage and Tax Statement

•

Form W-3c, Transmittal of Corrected Wage and Tax

Statements

•

Form W-11, Hiring Incentives to Restore Employment (HIRE)

Act Employee Affidavit

•

Form W-12, IRS Paid Preparer Tax Identification Number

(PTIN) Application and Renewal

•

Form 945-A, Annual Record of Federal Tax Liability

•

Instructions for Forms W-2c and W-3c

•

Instructions for Form 843

•

Instructions for Form 944

•

Instructions for Form 944-SS

•

Pub. 15 (Circular E), Employer’s Tax Guide

•

Pub. 80 (Circular SS), Federal Tax Guide for Employers in

the U.S. Virgin Islands, Guam, American Samoa, and the

Commonwealth of the Northern Mariana Islands

•

Pub. 966, The Secure Way to Pay Your Federal Taxes

-11-

Instructions for Form 944-X

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund Page 12

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