Form 944-X
Forms

Form 944-X: Adjusted Employer’s Annual Federal Tax Return or Claim for Refund

When you discover an error on a previously filed Form 944, use Form 944-X to make corrections on wages, tips, other compensation, tax withheld, tax credits and to request a refund or abatement of assessed interest or penalties. File Form 944-X by the due date of the return or with a claim for refund or abatement.

What is Form 944-X?

Form 944-X is used to correct errors on a previously filed Form 944. This includes underreported and overreported taxes, and taxes related to social security taxes, Medicare, and additional Medicare tax. The form also allows for claiming refunds or abatements of any assessed penalties or interest. The process used to correct errors depends on the type and nature of the errors made on Form 944. Form 944-X must be filed on or before the due date of the return period in which the errors were discovered. Late filing can incur an “averaged” penalty. When filing, the filer must certify that all applicable Forms W-2 and Form W-2c have been submitted. Certain corrections to Part 2 of Form 944 or Form 945-A must be made by filing Form 945-A.

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IRS Form 944-X – Who Needs to Fill It Out?

IRS Form 944-X is used to correct any errors or mistakes made on a previously filed Form 944. This includes correcting wages and tips, taxes withheld, taxes paid, and other relevant payments or credits. The form can also be used to request a refund or abatement of assessed interest or penalties. When filing Form 944-X, you must choose either the adjustment process or the claim process in order to correctly report your corrections. The due date for filing Form 944-X depends on when you discover the error and if tax was under or overreported. Form 944-X must be filed before the period of limitations for the credit or refund on Form 944 expires. For more help and information, visit IRS.gov or call the IRS Business and Specialty Tax Line.

Step-by-Step: Form 944-X Instructions For Filling Out the Document

Form 944-X allows business owners to correct errors on already filed Form 944, such as Wages, tips, and other compensation, Federal income tax withheld, and Social Security wages. Depending on the tax situation, use the adjustment process (if you underreported tax and are making a payment) or the claim process (if you made an overpayment and are requesting a refund or abatement). When filing Form 944-X, you must include additional requirements such as certifying Forms W-2 and W-2c and detailing your correction on line 43. Due dates may vary depending on if the original amount was underreported or overreported, and any form should be postmarked by the U.S. Postal Service or sent with an IRS-designated Private Delivery Service (PDS) by the due date. Get help by visiting the IRS website, consult the instructions for Pub. 15/80, or call their Business and Specialty Tax Line.

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Below, we present a table that will help you understand how to fill out Form 944-X.

Form 944-X Instructions
Form 944-X allows business owners to correct errors on already filed Form 944, such as Wages, tips, and other compensation, Federal income tax withheld, and Social Security wages.
  • Use the adjustment process for underreported tax with a payment.
  • Use the claim process for overpayment with a refund or abatement request.
  • Include additional requirements, such as certifying Forms W-2 and W-2c and detailing corrections on line 43.
  • File by due dates based on whether the original amount was underreported or overreported.
  • File via U.S. Postal Service or IRS-designated Private Delivery Service (PDS).
  • Refer to IRS website, Pub. 15/80 instructions, or call the Business and Specialty Tax Line for assistance.
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Do You Need to File Form 944-X Each Year?

Form 944-X is used to correct errors on previously filed Form 944 when wages, tips, and other compensation, federal income tax withheld, and other employment taxes are reported incorrectly. Depending on when you discover the error and whether you are under- or over-reporting taxes, you will need to file this form at different times. Generally, you should file Form 944-X by the due date (January 31 of the following year) you discover the error, and you may need to make a payment if you under-reported taxes. For over-reported taxes, you may file a refund or abatement claim on the form any time before the period of limitations expires. For specific requirements and assistance, please refer to the official IRS instructions or call the IRS Business and Specialty Tax Line at 800-829-4933.

Download the official IRS Form 944-X PDF

On the official IRS website, you will find a link to download Form 944-X. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 944-X

Sources:

https://www.irs.gov/forms-pubs/about-form-944-x

https://www.irs.gov/instructions/i944x

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