Instructions For Form 944-X (Rev. February 2015) (Page 3 of 13) in pdf

Example—You owe tax. On February 11, 2014, you

If you file Form 944-X to correct overreported amounts

discovered that you underreported $1,000 of social security and

in the last 90 days of a period of limitations, you must

Medicare wages on your 2013 Form 944. File Form 944-X and

use the claim process. You cannot use the adjustment

CAUTION

pay the amount you owe by February 2, 2015, because you

process. If you are also correcting underreported amounts, you

discovered the error in 2014 and February 2, 2015, is the due

must file another Form 944-X to correct the underreported

date for that year. If you file Form 944-X before February 2,

amounts using the adjustment process and pay any tax due.

2015, pay the amount you owe by the time you file.

Where Should You File Form 944-X?

Form 944-X cannot be used to correct underreported

amounts of Additional Medicare Tax unless the

Send your completed Form 944-X to the address shown next.

amounts were withheld from employee wages.

CAUTION

Overreported tax—adjustment process. If you overreported

IF you are in

THEN use this address

. . . . . . . . . . . .

. . . . .

tax and choose to apply the credit on Form 944 or Form 941, file

Connecticut, Delaware, District of

an adjusted return on Form 944-X soon after you discover the

Columbia, Florida, Georgia, Illinois,

error but more than 90 days before the period of limitations on

Indiana, Kentucky, Maine, Maryland,

the credit or refund for Form 944 expires. See Is There a

Massachusetts, Michigan, New

Department of the Treasury

Deadline for Filing Form 944-X below.

Hampshire, New Jersey, New York,

Internal Revenue Service

North Carolina, Ohio, Pennsylvania,

Cincinnati, OH 45999-0044

Form 944-X cannot be used to correct overreported

Rhode Island, South Carolina,

amounts of Additional Medicare Tax unless the

Tennessee, Vermont, Virginia, West

amounts were not withheld from employee wages.

Virginia, Wisconsin

CAUTION

Alabama, Alaska, Arizona, Arkansas,

Example—You want your credit applied to Form 944.

California, Colorado, Hawaii, Idaho,

You filed your 2014 Form 944 on February 2, 2015, and

Iowa, Kansas, Louisiana, Minnesota,

payments were timely made. On May 1, 2015, you discover that

Department of the Treasury

Mississippi, Missouri, Montana,

you overreported tax on your 2014 Form 944. You file Form

Internal Revenue Service

Nebraska, Nevada, New Mexico,

944-X on June 2, 2015. The IRS treats your credit as a tax

Ogden, UT 84201-0044

North Dakota, Oklahoma, Oregon,

deposit made on January 1, 2015. When you file your 2015

South Dakota, Texas, Utah,

Form 944, include the amount from Form 944-X, line 19, on the

Washington, Wyoming

“Total deposits” line of your 2015 Form 944.

No legal residence or principal place

Internal Revenue Service

of business in any state

P.O. Box 409101

If you reduced your deposits during the year by the

Ogden, UT 84409

amount of the COBRA premium assistance credit that

will be reflected on your Form 944-X, do not use the

Special filing addresses for exempt

CAUTION

adjustment process to claim the COBRA premium assistance

organizations; federal, state, and

Department of the Treasury

credit. Use the claim process. See the instructions for lines 18a

local governmental entities; and

Internal Revenue Service

Indian tribal governmental entities;

Ogden, UT 84201-0044

and 18b, later.

regardless of location

Overreported tax—claim process. If you overreported tax on

Form 944, you may choose to file a claim for refund or

How Should You Complete Form

abatement on Form 944-X any time before the period of

limitations on credit or refund expires. If you also need to correct

944-X?

any underreported amounts, you must file another Form 944-X

reporting only corrections to the underreported amounts. See Is

There a Deadline for Filing Form 944-X next.

Use a Separate Form 944-X for Each Year You

Are Correcting

You may not file a refund claim to correct federal

income tax or Additional Medicare Tax actually withheld

Use a separate Form 944-X for each Form 944 you are

from employees.

correcting. For example, if you found errors on your Forms 944

CAUTION

for 2013 and 2014, file one Form 944-X to correct the 2013 Form

Is There a Deadline for Filing Form

944. File a second Form 944-X to correct the 2014 Form 944.

944-X?

EIN, Name, and Address

Enter your EIN, name, and address in the spaces provided. Also

Generally, you may correct overreported taxes on a previously

enter your name and EIN on the tops of pages 2 and 3, and on

filed Form 944 if you file Form 944-X within 3 years of the date

any attachments. If your address has changed since you filed

Form 944 was filed or 2 years from the date you paid the tax

your Form 944, enter the corrected information and the IRS will

reported on Form 944, whichever is later. You may correct

update your address of record. Be sure to write your name, EIN,

underreported taxes on a previously filed Form 944 if you file

“Form 944-X,” and the calendar year you are correcting on the

Form 944-X within 3 years of the date the Form 944 was filed.

top of any attachments.

We call each of these time frames a “period of limitations.” For

purposes of the period of limitations, Form 944 is considered

Return You Are Correcting

filed on April 15 of the succeeding year if filed before that date.

In the box at the top of Form 944-X, page 1, check the type of

Example. You filed your 2012 Form 944 on January 25,

return (Form 944 or Form 944-SS) you are correcting. Enter the

2013, and payments were timely made. The IRS treats the return

calendar year of the Form 944 you are correcting. Enter the

as if it were filed on April 15, 2013. On January 22, 2016, you

calendar year on pages 2 and 3 in the box marked “Correcting

discovered that you overreported social security and Medicare

calendar year.” Be sure to write your name, EIN, “Form 944-X,”

wages on that form by $350. To correct the error, you must file

and the calendar year you are correcting on the top of any

Form 944-X by April 18, 2016, which is the end of the period of

attachments.

limitations, and use the claim process.

-3-

Instructions for Form 944-X (Rev. 2-2015)

Instructions For Form 944-X (Rev. February 2015) Page 3

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