Instructions For Form 944-X (Rev. February 2015) (Page 5 of 13) in pdf

Form 944-X cannot be used to correct overreported

Obtain consents from your employees to file a claim on their

amounts of Additional Medicare Tax unless the

behalf. See Notice 2015-15 for guidance on consents.

amounts were not withheld from employee wages.

CAUTION

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

If you owe tax. Pay the amount shown on line 19 by the time

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

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

W-2 or Forms W-2c, as required, showing your employees'

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

correct wage and tax amounts. See the General Instructions for

error, and explain the correction on line 22.

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

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

If you have a credit. You overreported employment taxes (you

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

have a negative amount on line 19) and want the IRS to apply

and W-2VI unless otherwise noted.

the credit on Form 944 (or Form 941) for the period during which

you filed Form 944-X. The IRS will apply your credit to the first

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

day of the Form 944 year (or Form 941 quarter) during which you

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

filed Form 944-X. However, the credit you show on Form 944-X,

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

line 19, may not be fully available on your Form 944 (or Form

example, if your only correction to Form 944 involves misstated

941) if the IRS corrects it during processing or you owe other

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

taxes, penalties, or interest. The IRS will notify you if your

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

claimed credit changes or if the amount available as a credit on

and W-2c with the Social Security Administration (SSA).

Form 944 or Form 941 was reduced because of unpaid taxes,

penalties, or interest.

4. Certifying Overreporting Adjustments

If you overreported federal income tax, social security tax,

Do not check the box on line 1 if you are either: (a)

Medicare tax, or Additional Medicare Tax and checked the box

correcting overreported amounts and the period of

on line 1, check the appropriate box on line 4. You may need to

limitations on credit or refund for Form 944 will expire

CAUTION

within 90 days of the date you file Form 944-X, or (b) claiming a

check more than one box. If you obtained written statements

credit for COBRA premium assistance payments and you

from some employees but you could not locate employees or

secure the statements of the remaining employees, check all

reduced your deposits in anticipation of the credit. Instead, in

applicable boxes. Provide a summary on line 22 of the amount of

either case, check the box on line 2 to file a Form 944-X under

the corrections for the employees who provided written

the claim process. See Is There a Deadline for Filing Form

944-X, earlier. Also see the instructions for lines 18a and 18b,

statements and for those who did not.

later.

You may not use Form 944-X to correct overreported

amounts of Additional Medicare Tax unless the

2. Claim

amounts were not withheld from employee wages.

CAUTION

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

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

correcting overreported amounts only and you are claiming a

includes each affected employee share of overcollected taxes.

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

You are certifying that you repaid or reimbursed the employee

line 19. Do not check this box if you are correcting any

share of prior year taxes and you received written statements

underreported amounts on this form.

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

a refund or credit for the prior year taxes. Do not send these

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

statements to the IRS. Keep them for your records. Generally, all

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

employment tax records must be kept for at least 4 years.

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

Deadline for Filing Form 944-X, earlier.

4b. Check the box on line 4b to certify that your overreported

amount is only for the employer share of taxes on those

The IRS usually processes claims shortly after they are filed.

employees who you were unable to find or those who did not

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

give you a statement described on line 4a.

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

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

4c. Check the box on line 4c to certify that your overreported

information.

amount is only for federal income tax, social security tax,

Medicare tax, or Additional Medicare Tax that you did not

Unless the IRS corrects Form 944-X during processing or you

withhold from your employees.

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

5. Certifying Claims

amount shown on line 19, plus any interest that applies.

If you are filing a claim for refund or abatement of overreported

You may not file a refund claim to correct federal

federal income tax, social security tax, Medicare tax, or

income tax or Additional Medicare Tax actually withheld

Additional Medicare Tax and checked the box on line 2, check

from employees.

CAUTION

the appropriate box on line 5. You may need to check more than

Part 2: Complete the Certifications

one box. If you obtained written statements or consents from

some employees but you could not locate employees or secure

the statements of the remaining employees, check all applicable

You must complete all certifications that apply by checking the

boxes. Provide a summary on line 22 of the amount of the

appropriate boxes. If all of your corrections relate to

corrections for the employees who provided statements or

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

consents and for those who did not.

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

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

You may not file a refund claim to correct federal

to recover overpaid employee social security and Medicare

income tax or Additional Medicare Tax actually withheld

taxes that you withheld are protected. The certifications on lines

from employees.

CAUTION

4 and 5 address the requirement to:

Repay or reimburse your employees for the overcollection of

5a. Check the box on line 5a if your overreported tax includes

employee social security and Medicare taxes, or

each affected employee share of prior year social security and

-5-

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

Instructions For Form 944-X (Rev. February 2015) Page 5

Related Articles

Related forms

Related Categories