Instructions For Form 944-X (Rev. February 2015)


Instructions for Form 944-X
Department of the Treasury
Internal Revenue Service
(Rev. February 2015)
Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless
February 2014 revision of Form 944-X. The February 2014
otherwise noted.
revision of Form 944-X is available on
Future Developments
Retroactive increase in excludible transit benefits. The Tax
Increase Prevention Act of 2014 increased the monthly transit
For the latest information about developments related to Form
benefit exclusion from $130 per participating employee to $250
944-X and its instructions, such as legislation enacted after they
per participating employee for the period of January 1, 2014,
were published, go to
through December 31, 2014. Employers were provided
What's New
instructions on how to correct the social security and Medicare
taxes on the excess transit benefits in Notice 2015-2, 2015-4
I.R.B. 334, available at
Employee consents to support a claim for refund. Notice
2015-15 provides guidance to employers on the requirements
for employee consents used by an employer to support a claim
for refund of overcollected social security tax and Medicare tax.
Correcting Additional Medicare Tax withholding. Beginning
The notice and proposed revenue procedure clarifies the basic
in 2013, wages and tips subject to Additional Medicare Tax
requirements for a request for a consent and for the employee
withholding are reported on Form 944, line 4d. Any errors
consent itself, and permits a consent to be requested, furnished,
discovered on a previously filed Form 944 are corrected on Form
and retained in an electronic format as an alternative to a paper
944-X, line 11. For more information about Additional Medicare
format. The notice also requests comments and contains
Tax withholding, see the Instructions for Form 944 and go to
guidance concerning what constitutes “reasonable efforts” if a and enter “Additional Medicare Tax” in the search box.
consent is not secured to permit the employer to claim a refund
See the instructions for line 11, later, for more information on the
of the employer share of overcollected social security tax and
types of errors that can be corrected and how the correction is
Medicare tax. For more information, see Notice 2015-15, 2015-9
reported on Form 944-X.
I.R.B. 687, available at
Social security tax rate for 2011 and 2012. In 2011 and
Claiming the COBRA premium assistance credit. The
2012, the employee social security tax rate was 4.2% and the
COBRA premium assistance credit was available to an employer
employer social security tax rate was 6.2% (10.4% total). Be
for premiums paid on behalf of employees who were
sure to use the correct rate when reporting corrections on lines 8
involuntarily terminated from employment between September
and 9.
1, 2008, and May 31, 2010. The COBRA premium assistance
Correcting the COBRA premium assistance credit. For tax
credit is not available for individuals who were involuntarily
periods ending before January 1, 2014, employers who made
terminated after May 31, 2010. Therefore, only in rare
COBRA premium assistance payments for assistance eligible
circumstances, such as instances where COBRA eligibility was
individuals were allowed a credit on their Form 944. Any errors
delayed as a result of employer provided health insurance
discovered on a previously filed Form 944 for this credit are
coverage following termination, will the credit be available. If you
corrected on Form 944-X, lines 18a and 18b. Effective for tax
are eligible to claim the credit, use Form 944-X, lines 18a and
periods beginning after December 31, 2013, Form 944-X, is
18b. Form 944-X should be filed after filing your Form 944. Filing
used to both report the total COBRA premium assistance credit
a Form 944-X before filing a Form 944 for the year may result in
an employer is entitled to claim and correct any previously
errors or delays in processing your Form 944-X. For more
reported credit. For more information, see the instructions for
information, visit and enter “COBRA” in the search box.
lines 18a and 18b, later.
If you are entitled to claim the COBRA premium
assistance credit, but are not otherwise required to file
General Instructions: Understanding
Form 944, file a Form 944 with -0- entered on line 11
before filing your Form 944-X to claim the credit.
Form 944-X
Period of limitations to make certain corrections expired.
What Is the Purpose of Form 944-X?
Generally, you may correct overreported taxes on a previously
filed Form 944 if you file Form 944-X within 3 years of the date
For tax periods beginning after December 31, 2013,
Form 944 was filed or 2 years from the date you paid the tax
Form 944 will no longer be used to claim the credit for
reported on Form 944, whichever is later. For purposes of the
COBRA premium assistance payments. Instead, use
period of limitations, Form 944 is considered filed on April 15 of
Form 944-X. For more information, see the instructions for lines
the succeeding year if filed before that date.
18a and 18b, later.
The period of limitations to correct the qualified employer's
Use Form 944-X to correct errors on a previously filed Form
tax exemption on wages/tips paid to qualified employees (for
944. Use Form 944-X to correct:
quarters ending after March 31, 2010, and before January 1,
Wages, tips, and other compensation;
2011); the qualified employer's tax credit on wages/tips paid to
qualified employees March 19–31, 2010; and advance earned
Income tax withheld from wages, tips, and other
income credit (EIC) payments expired on April 15, 2014, for
most employers. The lines formerly used for these corrections
Taxable social security wages;
were removed from Form 944-X. If the period of limitations for
Taxable social security tips;
any of these corrections is still open, you will need to file the
Taxable Medicare wages and tips;
Mar 03, 2015
Cat. No. 20334B


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