Looking for a U.s. Department Of The Treasury Forms And Templates? Download it for free!

If you overreported the tax. If you overreported the tax on

Do not check the box on line 1 if you are correcting

a previously filed Form 944, choose one of the following

overreported amounts and the period of limitations on

options.

credit or refund for Form 944 will expire within 90 days

CAUTION

•

Use the adjustment process. Check the box on line 1 to apply

of the date you file Form 944-X. Instead, check the box on line

any credit (negative amount) from line 20 to Form 944 for the

2. See Is There a Deadline for Filing Form 944-X, earlier.

year during which you file Form 944-X.

2. Claim

•

Use the claim process. Check the box on line 2 to file a claim

on Form 944-X requesting a refund or abatement of the

Check the box on line 2 to use the claim process if you are

amount shown on line 20.

correcting overreported amounts only and you are claiming a

refund or abatement for the negative amount (credit) shown on

To ensure the IRS has enough time to process a credit

line 20. Do not check this box if you are correcting any

for an overreporting adjustment in the year in which

underreported amounts on this form.

TIP

you file Form 944-X, you are encouraged to file Form

You must check the box on line 2 if you have a credit and

944-X correcting the overreported amount in the first 11 months

the period of limitations on credit or refund for Form 944 will

of a year. For example, if you discover an overreported amount

expire within 90 days of the date you file Form 944-X. See Is

in December, you may want to file Form 944-X during the first

There a Deadline for Filing Form 944-X, earlier.

11 months of the next year. This should ensure the IRS will

have enough time to process the Form 944-X so the credit will

The IRS usually processes claims shortly after they are filed.

be posted before you file Form 944, thus avoiding an erroneous

The IRS will notify you if your claim is denied, accepted as filed,

balance due notice from the IRS. See the example below. If you

or selected to be examined. See Pub. 556, Examination of

currently file Form 941 instead of Form 944 and will claim a

Returns, Appeal Rights, and Claims for Refund, for more

credit on Form 941, file Form 944-X in the first 2 months of a

information.

quarter in any quarter before the expiration of the period of

Unless the IRS corrects Form 944-X during processing or

limitations on Form 944. In the year of the expiration of the

you owe other taxes, penalties, or interest, the IRS will refund

period of limitations on Form 944, file Form 944-X at least 90

the amount shown on line 20, plus any interest that applies.

days before the expiration date.

Part 2: Complete the Certifications

Example — You want your overreported tax applied as a

credit on Form 944. On December 18, 2012, you discover

you overreported your tax on your 2011 Form 944 and want to

You must complete all certifications that apply by checking the

choose the adjustment process. To allow the IRS enough time

appropriate boxes. If all of your corrections relate to

to process the credit, you file Form 944-X on January 2, 2013,

underreported amounts, complete line 3 only; skip lines 4 and 5

and take the credit on your 2013 Form 944.

and go to Part 3. If your corrections relate to overreported

amounts, you have a duty to ensure that your employees’ rights

to recover overpaid employee social security and Medicare

taxes that you withheld are protected. The certifications on lines

Specific Instructions:

4 and 5 address the requirement to (a) repay or reimburse your

employees for the overcollection of employee social security

and Medicare taxes or (b) obtain consents from your employees

Part 1: Select ONLY One Process

to file a claim on their behalf.

Because Form 944-X may be used to file either an adjusted

3. Filing Forms W-2 or Forms W-2c

employment tax return or a claim for refund or abatement, you

Check the box on line 3 to certify that you filed or will file Forms

must check one box on either line 1 or line 2. Do not check

W-2 or Forms W-2c, whichever is appropriate, as required,

both boxes.

showing your employees’ correct wage and tax amounts. See

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

1. Adjusted Employment Tax Return

Forms W-2c and W-3c for detailed information about filing

Check the box on line 1 if you are correcting underreported

requirements. References to Form W-2 on Form 944-X and in

amounts or overreported amounts and you would like to use the

these instructions also apply to Forms W-2AS, W-2CM,

adjustment process to correct the errors.

W-2GU, and W-2VI unless otherwise noted.

If you are correcting both underreported amounts and

You must check the box on line 3 to certify that you filed

overreported amounts on this form, you must check this box. If

Forms W-2 or Forms W-2c even if your corrections on Form

you check this box, any negative amount shown on line 20 will

944-X do not change amounts shown on those forms. For

be applied as a credit (tax deposit) to your Form 944 or Form

example, if your only correction to Form 944 involves misstated

941 for the period in which you are filing this form. See

tax adjustments (see the instructions for line 12), check the box

Example — You want your overreported tax applied as a credit

on line 3 to certify that you already filed all required Forms W-2

on Form 944 above.

and W-2c.

4. Certifying Overreporting Adjustments

If you owe tax. Pay the amount shown on line 20 when you

file Form 944-X. Generally, you will not be charged interest if

If you overreported federal income tax, social security tax, or

you file on time, pay on time, enter the date you discovered the

Medicare tax and checked the box on line 1, check the

error, and explain the correction on line 23.

appropriate box on line 4. You may need to check more than

one box. If you obtained written statements from some

If you have a credit. You overreported employment taxes

employees but you could not locate or secure the cooperation

(you have a negative amount on line 20) and want the IRS to

of the remaining employees, check all applicable boxes.

apply the credit on Form 944 (or Form 941) for the period

Provide a summary on line 23 of the amount of the corrections

during which you filed Form 944-X. The IRS will apply your

for the employees who provided written statements and for

credit to the first day of the Form 944 year (or Form 941

those who did not.

quarter) during which you filed Form 944-X. However, the credit

you show on line 20 of Form 944-X may not be fully available

4a. Check the box on line 4a if your overreported amount

on your Form 944 (or Form 941) if the IRS corrects it during

includes each affected employee’s share of overcollected taxes.

processing or you owe other taxes, penalties, or interest. The

You are certifying that you repaid or reimbursed the employees’

IRS will notify you if your claimed credit changes or if the

share of prior year taxes and you received written statements

amount available as a credit on Form 944 or Form 941 was

from the employees stating that they did not and will not receive

reduced because of unpaid taxes, penalties, or interest.

a refund or credit for the prior year taxes.

-4-

Instructions for Form 944-X

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund Page 5

Related Articles

Related forms

Related Categories