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Instructions for Form 944-X

Department of the Treasury

Internal Revenue Service

(Rev. February 2012)

Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund

Section references are to the Internal Revenue Code unless

interest or penalties. Do not request abatement of assessed

interest or penalties on Form 944 or Form 944-X.

otherwise noted.

What’s New

We use the terms “correct” and “corrections” on Form

944-X and in these instructions to include interest-free

TIP

adjustments under sections 6205 and 6413 and claims

Social security tax rate for 2011. The employee social

for refund and abatement under sections 6402, 6414, and 6404.

security tax rate is 4.2% and the employer social security tax

See Rev. Rul. 2009-39, 2009-52 I.R.B. 951, for examples of

rate is 6.2% (10.4% total). Be sure to use the correct rate when

how the interest-free adjustment and claim for refund rules

correcting amounts reported on lines 8 and 9.

apply in 10 different situations. You can find Rev. Rul. 2009-39,

Qualified employer’s social security tax exemption expired.

The qualified employer’s exemption for their share (6.2%) of

When you discover an error on a previously filed Form 944,

social security tax on wages paid to qualified employees

you must:

expired December 31, 2010. Any errors discovered on a

•

Correct that error using Form 944-X,

previously filed Form 944 for this exemption are corrected on

•

File a separate Form 944-X for each Form 944 that you are

Form 944-X, lines 11a and 11b.

correcting, and

Advance payment of earned income credit (EIC). The

•

File Form 944-X separately. Do not file Form 944-X with

option of receiving advance payroll payments of EIC expired on

Form 944.

December 31, 2010. Any errors discovered on a previously filed

If you did not file a Form 944 for one or more years for which

Form 944 for this credit are corrected on Form 944-X, line 17.

you should have filed Form 944, do not use Form 944-X.

Instead, file Form 944 for each of those years. See also When

Reminders

Should You File Form 944-X, later. However, if you did not file

Qualified employer’s social security tax credit. Qualified

Forms 944 because you improperly treated workers as

independent contractors or nonemployees and are now

employers were allowed a credit for their share (6.2%) of social

reclassifying them as employees, see the instructions for line

security tax on wages/tips paid to qualified employees after

22, later.

March 18, 2010, and before April 1, 2010. Any errors

discovered on a previously filed 2010 Form 944 for this credit

Report the correction of underreported and overreported

are corrected on Form 944-X, lines 18c and 18d.

amounts for the same year on a single Form 944-X, unless you

COBRA premium assistance credit. Employers who make

are requesting a refund or abatement. If you are requesting a

COBRA premium assistance payments for assistance eligible

refund or abatement and you are correcting both underreported

individuals are allowed a credit for the payments on Form 944.

and overreported amounts, file one Form 944-X correcting the

Any errors discovered on a previously filed Form 944 for this

underreported amounts only and a second Form 944-X

credit or for the number of individuals provided COBRA

correcting the overreported amounts.

premium assistance are corrected on Form 944-X. See the

You will use the adjustment process if you underreported

instructions for lines 18a and 18b, later.

employment taxes and are making a payment, or if you

overreported employment taxes and will be applying the credit

General Instructions:

to Form 944 for the period during which you file Form 944-X.

However, see the Caution under Is There a Deadline for Filing

Understanding Form 944-X

Form 944-X, later, if you are correcting overreported amounts

during the last 90 days of a period of limitations.

What Is the Purpose of Form 944-X?

You will use the claim process if you overreported

employment taxes and are requesting a refund or abatement of

the overreported amount. Follow the chart on the back of Form

Use Form 944-X to correct errors on a previously filed Form

944-X for help in choosing whether to use the adjustment

944. Use Form 944-X to correct:

•

process or the claim process. Be sure to give us a detailed

Wages, tips, and other compensation;

•

explanation on line 23 for each correction that you show on

Income tax withheld from wages, tips, and other

Form 944-X.

compensation;

•

Taxable social security wages;

You have additional requirements to complete when filing

•

Taxable social security tips;

Form 944-X, such as certifying that you filed (or will file) all

•

Taxable Medicare wages and tips;

applicable Forms W-2, Wage and Tax Statements, and Forms

•

Advance earned income credit (EIC) payments made to

W-2c, Corrected Wage and Tax Statements. For corrections of

employees (for years ending before January 1, 2011);

overreported federal income tax, social security or Medicare

•

Credits for COBRA premium assistance payments;

tax, you must make any certifications that apply to your

•

Credit for qualified employer’s share of social security tax on

situation.

wages/tips paid to qualified employees March 19 – 31, 2010;

Be sure to give us a detailed explanation on line 23 for each

and

•

correction you show on Form 944-X.

Exemption for qualified employer’s share of social security

tax on wages/tips paid to qualified employees

Do not use Form 944-X to correct Form CT-1, 941,

April 1 – December 31, 2010.

941-SS, 943, or 945. Instead, use the “X” form that

Use Form 843, Claim for Refund and Request for

corresponds to those forms (Form CT-1 X, 941-X,

CAUTION

Abatement, to request a refund or abatement of assessed

943-X, or 945-X).

Feb 06, 2012

Cat. No. 20334B

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund Page 2

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