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                                                                                                         Department of the Treasury
                                                                                                         Internal Revenue Service
2023

Instructions for Form 944

Employer's ANNUAL Federal Tax Return

Section references are to the Internal Revenue Code                          The Medicare tax rate is 1.45% each for the employee 
unless otherwise noted.                                                      and employer, unchanged from 2022. There is no wage 
                                                                             base limit for Medicare tax.
Contents                                                              Page
Future Developments     . . . . . . . . . . . . . . . . . . . . . . . .   1  Social security and Medicare taxes apply to the wages 
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1  of household workers you pay $2,600 or more in cash 
                                                                             wages in 2023. Social security and Medicare taxes apply 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                                             to election workers who are paid $2,200 or more in cash 
General Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .   4  or an equivalent form of compensation in 2023.
Purpose of Form 944           . . . . . . . . . . . . . . . . . . . . .   4
                                                                             Qualified small business payroll tax credit for in-
Who Must File Form 944? . . . . . . . . . . . . . . . . . .               4
                                                                             creasing research activities. For tax years beginning 
When Must You File?           . . . . . . . . . . . . . . . . . . . . .   5  before January 1, 2023, a qualified small business may 
How Should You Complete Form 944? . . . . . . . . .                       5  elect to claim up to $250,000 of its credit for increasing 
Where Should You File?            . . . . . . . . . . . . . . . . . . .   6  research activities as a payroll tax credit. The Inflation 
Must You Deposit Your Taxes? . . . . . . . . . . . . . . .                7  Reduction Act of 2022 (the IRA) increases the election 
What About Penalties and Interest?                . . . . . . . . . . .   8  amount to $500,000 for tax years beginning after 
                                                                             December 31, 2022. The payroll tax credit election must 
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . .   8
                                                                             be made on or before the due date of the originally filed 
Part 1: Answer These Questions for This Year . . . .                      8  income tax return (including extensions). The portion of 
Part 2: Tell Us About Your Deposit Schedule                                  the credit used against payroll taxes is allowed in the first 
and Tax Liability for This Year . . . . . . . . . . . . .                 16 calendar quarter beginning after the date that the qualified 
Part 3: Tell Us About Your Business               . . . . . . . . . .     17 small business filed its income tax return. The election 
Part 4: May We Speak With Your Third-Party                                   and determination of the credit amount that will be used 
Designee? . . . . . . . . . . . . . . . . . . . . . . . . . .             18 against the employer’s payroll taxes are made on Form 
Part 5: Sign Here (Approved Roles) . . . . . . . . . .                    18 6765, Credit for Increasing Research Activities. The 
How To Get Forms, Instructions, and Publications . . .                    19 amount from Form 6765, line 44, must then be reported 
                                                                             on Form 8974, Qualified Small Business Payroll Tax Credit 
Worksheet 1. Credit for Qualified Sick and Family                            for Increasing Research Activities.
Leave Wages Paid in 2023 for Leave Taken 
After March 31, 2020, and Before April 1,                                    Starting in the first quarter of 2023, the payroll tax credit 
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      20 is first used to reduce the employer share of social 
Worksheet 2. Credit for Qualified Sick and Family                            security tax up to $250,000 per quarter and any remaining 
Leave Wages Paid in 2023 for Leave Taken                                     credit reduces the employer share of Medicare tax for the 
After March 31, 2021, and Before October 1,                                  quarter. Any remaining credit, after reducing the employer 
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      20 share of social security tax and the employer share of 
                                                                             Medicare tax, is then carried forward to the next quarter. 
                                                                             Form 8974 is used to determine the amount of the credit 
Future Developments                                                          that can be used in the current year. The amount from 
For the latest information about developments related to                     Form 8974, line 12 or, if applicable, line 17, is reported on 
Form 944 and its instructions, such as legislation enacted                   line 8a. For more information about the payroll tax credit, 
after they were published, go to IRS.gov/Form944.                            see the Instructions for Form 8974 and go to IRS.gov/
                                                                             ResearchPayrollTC. Also see Adjusting tax liability for 
                                                                             nonrefundable credits claimed on lines 8a, 8b, and 8d, 
What's New                                                                   later.
Social security and Medicare tax for 2023.                  The rate of      Credit for COBRA premium assistance payments. 
social security tax on taxable wages, including qualified                    The COBRA premium assistance credit lines have been 
sick leave wages and qualified family leave wages paid in                    “Reserved for future use” on Form 944 because the first 
2023 for leave taken after March 31, 2021, and before                        quarter of 2022 was the last quarter in which most 
October 1, 2021, is 6.2% each for the employer and                           employers may have been eligible to claim the COBRA 
employee or 12.4% for both. Qualified sick leave wages                       premium assistance credit. Section 9501 of the American 
and qualified family leave wages paid in 2023 for leave                      Rescue Plan Act of 2021 (the ARP) provided for COBRA 
taken after March 31, 2020, and before April 1, 2021,                        premium assistance in the form of a full reduction in the 
aren't subject to the employer share of social security tax;                 premium otherwise payable by certain individuals and 
therefore, the tax rate on these wages is 6.2%. The social                   their families who elected COBRA continuation coverage 
security wage base limit is $160,200.                                        due to a loss of coverage as the result of a reduction in 
                                                                             hours or an involuntary termination of employment 

Nov 14, 2023                                                          Cat. No. 39820A

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(assistance eligible individuals). This COBRA premium 2020, and before October 1, 2021, are eligible to claim a
assistance was available for periods of coverage credit on Form 944 filed for 2023. For more information,
beginning on or after April 1, 2021, through periods of see the instructions for line 8b line 8d line 10d, , , and
coverage beginning on or before September 30, 2021. A line 10f, later.
premium payee was entitled to the COBRA premium Use Worksheet 1 to figure the credit for leave taken
assistance credit at the time an eligible individual elected after March 31, 2020, and before April 1, 2021. Use
coverage. Therefore, due to the COBRA notice and Worksheet 2 to figure the credit for leave taken after
election period requirements (generally, employers had 60 March 31, 2021, and before October 1, 2021. For more
days to provide notice and assistance eligible individuals information about the credit for qualified sick and family
had 60 days to elect coverage), the first quarter of 2022 leave wages, go to IRS.gov/PLC.
was the last quarter in which most employers may have
been eligible to claim the COBRA premium assistance Advance payment of COVID-19 credits ended.
credit. Although you may pay qualified sick and family leave
wages in 2023 for leave taken after March 31, 2020, and
Forms 941-SS and 941-PR discontinued after 2023. before October 1, 2021, you may no longer request an
Form 941-SS, Employer's QUARTERLY Federal Tax advance payment of any credit on Form 7200, Advance
Return—American Samoa, Guam, the Commonwealth of Payment of Employer Credits Due to COVID-19.
the Northern Mariana Islands, and the U.S. Virgin Islands;
and Form 941-PR, Planilla para la Declaración Federal Payroll tax credit for certain tax-exempt organiza-
TRIMESTRAL del Patrono, will no longer be available after tions affected by qualified disasters. Section 303(d) of
the fourth quarter of 2023. Instead, employers in the U.S. the Taxpayer Certainty and Disaster Tax Relief Act of 2020
territories who weren't notified to file Form 944 will file allows for a payroll tax credit for certain tax-exempt
Form 941, or, if you prefer your form and instructions in organizations affected by certain qualified disasters not
Spanish, you can file new Form 941 (sp). related to COVID-19. This credit is claimed on Form
5884-D (not on Form 944). Form 5884-D is filed after the
Pubs. 51, 80, and 179 discontinued after 2023. Pub. Form 944 for the year for which the credit is being claimed
51, Agricultural Employer's Tax Guide; Pub. 80, Federal has been filed. If you will claim this credit on Form 5884-D
Tax Guide for Employers in the U.S. Virgin Islands, Guam, for 2023 and you're also claiming a credit for qualified sick
American Samoa, and the Commonwealth of the Northern and family leave wages for leave taken after March 31,
Mariana Islands; and Pub. 179, Guía Contributiva Federal 2020, and before April 1, 2021, you must include any
para Patronos Puertorriqueños, will no longer be available credit that will be claimed on Form 5884-D on Worksheet
after 2023. Instead, information specific to agricultural 1. For more information about this credit, go to IRS.gov/
employers and employers in the U.S. territories will be Form5884D.
included in Pub. 15, beginning with the Pub. 15 for use in
2024. Beginning in 2024, there will be a new Pub. 15 (sp) Work opportunity tax credit for qualified tax-exempt
that is a Spanish-language version of Pub. 15. References organizations hiring qualified veterans. Qualified
to Pubs. 51, 80, and 179 were retained throughout these tax-exempt organizations that hire eligible unemployed
instructions because these instructions are for tax year veterans may be able to claim the work opportunity tax
2023. If you need information specific to tax year 2024, credit against their payroll tax liability using Form 5884-C.
you will use Pub. 15 or Pub. 15 (sp) in 2024. For more information, go to IRS.gov/WOTC.
Employers can request to file quarterly Forms 941 in-
Reminders stead of Form 944. Employers required to file Form 944,
Unless otherwise noted, references throughout who want to file quarterly Forms 941 instead, must contact
TIP these instructions to Form W-2 include Forms the IRS to request to file quarterly Forms 941 and opt out
W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/ of filing Form 944. See Requesting To File Quarterly
W-2PR; references to Form W-2c include Form Forms 941 Instead of Form 944, later.
499R-2c/W-2cPR; references to Form W-3 include Forms Correcting a previously filed Form 944. If you discover
W-3SS and W-3PR; and references to Form W-3c include an error on a previously filed Form 944, make the
Form W-3C (PR). correction using Form 944-X. Form 944-X is filed
separately from Form 944. For more information, see the
The COVID-19 related credit for qualified sick and Instructions for Form 944-X, section 13 of Pub. 15, or go to
family leave wages is limited to leave taken after IRS.gov/CorrectingEmploymentTaxes.
March 31, 2020, and before October 1, 2021.
Generally, the credit for qualified sick and family leave Federal tax deposits must be made by electronic
wages, as enacted under the Families First Coronavirus funds transfer (EFT). You must use EFT to make all
Response Act (FFCRA) and amended and extended by federal tax deposits. Generally, an EFT is made using the
the COVID-related Tax Relief Act of 2020, for leave taken Electronic Federal Tax Payment System (EFTPS). If you
after March 31, 2020, and before April 1, 2021, and the don't want to use EFTPS, you can arrange for your tax
credit for qualified sick and family leave wages under professional, financial institution, payroll service, or other
sections 3131, 3132, and 3133 of the Internal Revenue trusted third party to make electronic deposits on your
Code, as enacted under the ARP, for leave taken after behalf. Also, you may arrange for your financial institution
March 31, 2021, and before October 1, 2021, have to initiate a same-day wire payment on your behalf.
expired. However, employers that pay qualified sick and EFTPS is a free service provided by the Department of the
family leave wages in 2023 for leave taken after March 31, Treasury. Services provided by your tax professional,

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financial institution, payroll service, or other third party If you’re filing your tax return or paying your federal
may have a fee. ! taxes electronically, a valid employer identification
For more information on making federal tax deposits, CAUTION number (EIN) is required at the time the return is
see section 11 of Pub. 15, section 8 of Pub. 80, or section filed or the payment is made. If a valid EIN isn't provided,
11 of Pub. 179. To get more information about EFTPS or the return or payment won't be processed. This may result
to enroll in EFTPS, go to EFTPS.gov or call one of the in penalties. See Employer identification number (EIN),
following numbers. later, for information about applying for an EIN.
• 800-555-4477 Electronic funds withdrawal (EFW). If you file Form
• 800-244-4829 (Spanish) 944 electronically, you can e-file and use EFW to pay the
• 303-967-5916 if you're outside the United States (toll balance due in a single step using tax preparation
call) software or through a tax professional. However, don't use
To contact EFTPS using Telecommunications Relay EFW to make federal tax deposits. For more information
Services (TRS) for people who are deaf, hard of hearing, on paying your taxes using EFW, go to IRS.gov/EFW.
or have a speech disability, dial 711 and then provide the
TRS assistant with the 800-555-4477 number above or Credit or debit card payments. You can pay the
800-733-4829. balance due shown on Form 944 by credit or debit card.
Your payment will be processed by a payment processor
Additional information about EFTPS is also available in
who will charge a processing fee. Don't use a credit or
Pub. 966 or Pub. 966 (SP).
debit card to make federal tax deposits. For more
For an EFTPS deposit to be on time, you must information on paying your taxes with a credit or debit
! submit the deposit by 8 p.m. Eastern time the day card, go to IRS.gov/PayByCard.
CAUTION before the date the deposit is due.
Online payment agreement. You may be eligible to
Same-day wire payment option. If you fail to submit a apply for an installment agreement online if you can’t pay
deposit transaction on EFTPS by 8 p.m. Eastern time the the full amount of tax you owe when you file your return.
day before the date a deposit is due, you can still make For more information, see What if you can't pay in full,
your deposit on time by using the Federal Tax Collection later.
Service (FTCS) to make a same-day wire payment. To use Paid preparers. If you use a paid preparer to complete
the same-day wire payment method, you will need to Form 944, the paid preparer must complete and sign the
make arrangements with your financial institution ahead of paid preparer's section of the form.
time. Please check with your financial institution regarding
availability, deadlines, and costs. Your financial institution Outsourcing payroll duties. You’re responsible to
may charge you a fee for payments made this way. To ensure that tax returns are filed and deposits and
learn more about the information you will need to give your payments are made, even if you contract with a third party
financial institution to make a same-day wire payment, go to perform these acts. You remain responsible if the third
to IRS.gov/SameDayWire. party fails to perform any required action. Before you
Timeliness of federal tax deposits. If a deposit is choose to outsource any of your payroll and related tax
required to be made on a day that isn't a business day, the duties (that is, withholding, reporting, and paying over
deposit is considered timely if it is made by the close of social security, Medicare, FUTA, and income taxes) to a
the next business day. A business day is any day other third-party payer, such as a payroll service provider or
than a Saturday, Sunday, or legal holiday. The term “legal reporting agent, go to IRS.gov/OutsourcingPayrollDuties
holiday” for deposit purposes includes only those legal for helpful information on this topic. For more information
holidays in the District of Columbia. Legal holidays in the on the different types of third-party payer arrangements,
District of Columbia are provided in Pub. 15, Pub. 80, and see section 16 of Pub. 15.
Pub. 179. Where can you get telephone help? For answers to
Electronic filing and payment. Businesses can enjoy your questions about completing Form 944 or tax deposit
the benefits of filing tax returns and paying their federal rules, call the IRS at one of the numbers listed below.
taxes electronically. Whether you rely on a tax • 800-829-4933 (Business and Specialty Tax Line) or
professional or handle your own taxes, the IRS offers you 800-829-4059 (TDD/TTY for persons who are deaf, hard
convenient and secure programs to make filing and paying of hearing, or have a speech disability), Monday–Friday
easier. Spend less time worrying about taxes and more from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
time running your business. Use e-file and EFTPS to your follow Pacific time; employers in Puerto Rico receive
benefit. service from 8:00 a.m. to 8:00 p.m. local time).
• For e-file, go to IRS.gov/EmploymentEfile for more • 267-941-1000 if you're outside the United States (toll
information. A fee may be charged to file electronically. call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern
• For EFTPS, go to EFTPS.gov or call EFTPS at one of time.
the numbers provided under Federal tax deposits must be Photographs of missing children. The IRS is a proud
made by electronic funds transfer (EFT), earlier. partner with the National Center for Missing & Exploited
• For electronic filing of Forms W-2, Wage and Tax Children® (NCMEC). Photographs of missing children
Statement, go to SSA.gov/employer. You may be required selected by the Center may appear in instructions on
to file Forms W-2 electronically. For details, see the pages that would otherwise be blank. You can help bring
General Instructions for Forms W-2 and W-3. these children home by looking at the photographs and

Instructions for Form 944 (2023) -3-

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calling 1-800-THE-LOST (1-800-843-5678) if you Exceptions
recognize a child. Special rules apply to some employers. The following
employers can’t file Form 944.
General Instructions • Household employers. If you employ only household
employees, don't file Form 944. For more information, see
Purpose of Form 944 Pub. 926 and Schedule H (Form 1040), or Pub. 179 and
Form 944 is designed so the smallest employers (those Anexo H (Formulario 1040).
whose annual liability for social security, Medicare, and • Agricultural employers. If you employ only agricultural
withheld federal income taxes is $1,000 or less) will file employees, don't file Form 944. For more information, see
and pay these taxes only once a year instead of every Pub. 51 and Form 943, or Pub. 179 and Form 943 (sp).
quarter. These instructions give you some background • Employers who are notified by the IRS to file
information about Form 944. They tell you who must file quarterly Forms 941. This includes if you requested and
Form 944, how to complete it line by line, and when and received written confirmation from the IRS that your filing
where to file it. requirement was changed from Form 944 to Form 941.
If you want more in-depth information about payroll tax • Employers who aren’t notified to file Form 944. If
topics relating to Form 944, see Pub. 15, Pub. 80, or Pub. the IRS doesn't notify you to file Form 944, don't file Form
179, and go to IRS.gov/EmploymentTaxes. 944. If you would like to file Form 944 instead of quarterly
Forms 941, see Requesting To File Form 944 in 2024
Federal law requires you, as an employer, to withhold Instead of Quarterly Forms 941, later.
certain taxes from your employees' pay. Each time you
pay wages, you must withhold—or take out of your If the IRS notified you in writing to file Form 944,
employees' pay—certain amounts for federal income tax, ! you must file Form 944 (and not quarterly Forms
social security tax, and Medicare tax. You must also CAUTION 941) even if your tax liability for 2023 exceeds
withhold Additional Medicare Tax from wages you pay to $1,000. Once your annual tax liability exceeds $1,000, the
an employee in excess of $200,000 in a calendar year. IRS will notify you that you're no longer eligible to file Form
Under the withholding system, taxes withheld from your 944 in future years and that you must file Form 941
employees are credited to your employees in payment of quarterly. However, until you receive the notice, continue
their tax liabilities. to file Form 944 annually. If you’re unsure of your current
filing requirement, call 800-829-4933. If you're outside the
References to federal income tax withholding United States, call 267-941-1000 (toll call).
! don't apply to employers in American Samoa,
CAUTION Guam, the Commonwealth of the Northern
Requesting To File Form 944 in 2024 Instead of
Mariana Islands (CNMI), the U.S. Virgin Islands (USVI),
and Puerto Rico, unless you have employees who are Quarterly Forms 941
subject to U.S. income tax withholding. If you haven't received notification to file Form 944 for
2024 but estimate your employment tax liability for
Federal law also requires you to pay any liability for the calendar year 2024 will be $1,000 or less and would like to
employer share of social security tax and Medicare tax. file Form 944 instead of Forms 941, you can contact the
This share of social security tax and Medicare tax isn't IRS to request to file Form 944 for 2024. Based on current
withheld from employees. tax rates, if you pay $5,000 or less in wages subject to
social security and Medicare taxes and federal income tax
For more information about annual employment tax withholding during the calendar year, you're generally
filing and tax deposit rules, see Treasury Decision 9566, likely to pay $1,000 or less in employment taxes. To file
2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-9566. Form 944 for calendar year 2024, you must call the IRS at
800-829-4933 (267-941-1000 (toll call) if you're outside
Who Must File Form 944? the United States) between January 1, 2024, and April 1,
In general, if the IRS has notified you to file Form 944, you 2024, or send a written request postmarked between
must file Form 944 instead of quarterly Forms 941 to January 1, 2024, and March 15, 2024.
report the following amounts. The mailing addresses for written requests are
• Wages you have paid. provided under Requesting To File Quarterly Forms 941
• Tips your employees reported to you. Instead of Form 944, later. The IRS will send you a written
• Federal income tax you withheld. notice that your filing requirement has been changed to
• Both the employer and the employee share of social Form 944. If you don't receive this notice, you must file
security and Medicare taxes. quarterly Forms 941 for calendar year 2024.
• Additional Medicare Tax withheld from employees.
• Current year's adjustments to social security and Requesting To File Quarterly Forms 941 Instead
Medicare taxes for fractions of cents, sick pay, tips, and of Form 944
group-term life insurance. You must file Form 944 if the IRS has notified you to do so,
• Qualified small business payroll tax credit for increasing unless the IRS notifies you to file quarterly Forms 941
research activities. instead, or you contact the IRS to request to file those
• Credit for qualified sick and family leave wages paid in forms. To request to file quarterly Forms 941 to report your
2023 for leave taken after March 31, 2020, and before social security, Medicare, and withheld federal income
October 1, 2021. taxes for the 2024 calendar year, call the IRS at

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800-829-4933 (267-941-1000 (toll call) if you're outside showing the name of the person keeping the payroll
the United States) between January 1, 2024, and April 1, records and the address where those records will be kept.
2024, or send a written request postmarked between
January 1, 2024, and March 15, 2024. If you participated in a statutory merger or
consolidation, or qualify for predecessor-successor status
Where to send written requests. Written requests
due to an acquisition, you should generally file
should be sent to:
Schedule D (Form 941), Report of Discrepancies Caused
by Acquisitions, Statutory Mergers, or Consolidations. See
Department of the Treasury Department of the Treasury the Instructions for Schedule D (Form 941) to determine
Internal Revenue Service or Internal Revenue Service whether you should file Schedule D (Form 941) and when
Ogden, UT 84201-0038 Cincinnati, OH 45999-0038 you should file it.

When Must You File?
If you would mail your return filed without a payment to
For 2023, file Form 944 by January 31, 2024. However, if
Ogden, as shown under Where Should You File, later,
you made deposits on time in full payment of the taxes
send your request to the Ogden address shown above. If
due for the year, you may file the return by February 12,
you would mail your return filed without a payment to
2024.
Kansas City, send your request to the address for
Cincinnati shown above. After you contact the IRS, the File Form 944 only once for each calendar year. If you
IRS will send you a written notice that your filing filed Form 944 electronically, don't file a paper Form 944.
requirement has been changed. If you don't receive this For more information about filing Form 944 electronically,
notice, you must file Form 944 for calendar year 2024. For see Electronic filing and payment, earlier.
more information about these procedures, see Rev. Proc.
2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/ If we receive Form 944 after the due date, we will treat
2009-45_IRB#RP-2009-51. Form 944 as filed on time if the envelope containing Form
944 is properly addressed, contains sufficient postage,
What if You Reorganized or Closed Your and is postmarked by the U.S. Postal Service on or before
Business? the due date, or sent by an IRS-designated private
delivery service (PDS) on or before the due date. If you
If You Sold or Transferred Your Business... don't follow these guidelines, we will generally consider
Form 944 filed when it is actually received. For more
If you sold or transferred your business in 2023, you and
information about PDSs, see Where Should You File, later.
the new owner must each file a Form 944, 941, 941-SS, or
941-PR, whichever is required, for the year in which the How Should You Complete Form 944?
transfer occurred. Report only the wages you paid.
Enter your EIN, name, and address in the spaces
When two businesses merge, the continuing firm must provided. Also enter your name and EIN at the top of
file a return for the year in which the change took place pages 2 and 3. Don't use your social security number
and the other firm should file a final return. (SSN) or individual taxpayer identification number (ITIN).
Generally, enter the business (legal) name that you used
Changing from one form of business to another—such when you applied for your EIN. For example, if you’re a
as from a sole proprietorship to a partnership or sole proprietor, enter “Tyler Smith” on the Name line and
corporation—is considered a transfer. If a transfer occurs, “Tyler's Cycles” on the Trade name line. Leave the Trade
you may need a new EIN. See Pub. 1635 and section 1 of name line blank if it is the same as your Name line.
Pub. 15 for more information.
If you use a tax preparer to complete Form 944, make
Attach a statement to your return with all the following sure the preparer uses your correct business name and
information. EIN.
• The new owner's name (or the new name of the Employer identification number (EIN). To make sure
business). that businesses comply with federal tax laws, the IRS
• Whether the business is now a sole proprietorship, monitors tax filings and payments by using a numerical
partnership, or corporation. system to identify taxpayers. A unique nine-digit EIN is
• The kind of change that occurred (a sale or transfer). assigned to all corporations, partnerships, and some sole
• The date of the change. proprietors. Businesses needing an EIN must apply for a
• The name of the person keeping the payroll records and number and use it throughout the life of the business on all
the address where those records will be kept. tax returns, payments, and reports.
Your business should have only one EIN. If you have
If Your Business Has Closed... more than one and aren't sure which one to use, write to
the IRS office where you file your returns (using the
If you permanently go out of business or stop paying Without a payment address under Where Should You File,
wages to your employees, you must file a final return. To later) or call the IRS at 800-829-4933. If you're outside the
tell the IRS that Form 944 for a particular year is your final United States, call 267-941-1000 (toll call).
return, check the box on line 14 and enter the final date If you don't have an EIN, you may apply for one online
you paid wages. Also attach a statement to your return by going to IRS.gov/EIN. You may also apply for an EIN by

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faxing or mailing Form SS-4 or SS-4 (sp) to the IRS. If the Required Notice to Employees About the Earned
principal business was created or organized outside of the Income Credit (EIC)
United States or U.S. territories, you may also apply for an
To notify employees about the EIC, employers in the
EIN by calling 267-941-1099 (toll call). If you have applied
United States must give the employees one of the
for an EIN but don't have your EIN by the time a return is
following items.
due, file a paper return and write “Applied For” and the
date you applied in the space shown for the number. • Form W-2 which has the required information about the
EIC on the back of Copy B.
If you’re filing your tax return electronically, a valid • A substitute Form W-2 with the same EIC information
! EIN is required at the time the return is filed. If a on the back of the employee's copy that is on the back of
CAUTION valid EIN isn't provided, the return won't be Copy B of the IRS Form W-2.
accepted. This may result in penalties. • Notice 797, Possible Federal Tax Refund Due to the
Earned Income Credit (EIC).
Always be sure the EIN on the form you file exactly • Your written statement with the same wording as
TIP matches the EIN the IRS assigned to your Notice 797.
business. Don't use your SSN or ITIN on forms
that ask for an EIN. If you used an EIN (including a prior For more information, see section 10 of Pub. 15, Pub.
owner's EIN) on Form 944 that is different from the EIN 596, and IRS.gov/EIC.
reported on Form W-3, see Box h—Other EIN used this
Reconciling Form 944 With Form W-3
year in the General Instructions for Forms W-2 and W-3.
On Form W-3PR, “Other EIN used this year” is reported in The IRS matches amounts reported on your Form 944
box f. Filing a Form 944 with an incorrect EIN or using with Form W-2 amounts totaled on your Form W-3. If the
another business's EIN may result in penalties and delays amounts don't agree, you may be contacted by the IRS or
in processing your return. the Social Security Administration (SSA). The following
amounts are reconciled.
If you change your business name, business ad- Federal income tax withholding, if applicable.
•
dress, or responsible party. Notify the IRS immediately Social security wages.
•
if you change your business name, business address, or Social security tips.
•
responsible party. Medicare wages and tips.
•
• Write to the IRS office where you file your returns (using
the Without a payment address under Where Should You For more information, see section 12 of Pub. 15.
File, later) to notify the IRS of any business name change.
See Pub. 1635 to see if you need to apply for a new EIN. Where Should You File?
• Complete and mail Form 8822-B to notify the IRS of a You’re encouraged to file Form 944 electronically. Go to
business address or responsible party change. Don't mail IRS.gov/EmploymentEfile for more information on
Form 8822-B with your Form 944. For a definition of electronic filing. If you file a paper return, where you file
"responsible party," see the Instructions for Form SS-4. depends on whether you include a payment with Form
944. Mail your return to the address listed for your location
Completing and Filing Form 944
in the table that follows.
Make entries on Form 944 as follows to enable accurate
processing. PDSs can't deliver to P.O. boxes. You must use the U.S.
Postal Service to mail an item to a P.O. box address. Go to
• Use 12-point Courier font (if possible) for all entries if IRS.gov/PDS for the current list of PDSs. For the IRS
you’re typing or using a computer to complete Form 944. mailing address to use if you’re using a PDS, go to
Portable Document Format (PDF) forms on IRS.gov have IRS.gov/PDSstreetAddresses. Select the mailing address
fillable fields with acceptable font specifications. listed on the webpage that is in the same state as the
• Don't enter dollar signs and decimal points. Commas address to which you would mail returns filed without a
are optional. Report dollars to the left of the preprinted payment, as shown next.
decimal point and cents to the right of it. Don’t round Without a
entries to whole dollars. Always show an amount for cents, If you’re in . . . payment . . . With a payment . . .
even if it is zero. Connecticut New Jersey Department of the Internal Revenue
• Leave blank any data field with a value of zero (except Delaware New York Treasury Service
line 9). District of North Carolina Internal Revenue P.O. Box 806532
Columbia Ohio Service Cincinnati, OH
• Enter negative amounts using a minus sign (if possible). Georgia Pennsylvania Kansas City, MO 45280-6532
Otherwise, use parentheses. Illinois Rhode Island 64999-0044
• Enter your name and EIN on all pages. Indiana South Carolina
• Enter your name, your EIN, “Form 944,” and the tax Kentucky Tennessee
Maine Vermont
period on all attachments. Maryland Virginia
• Staple multiple sheets in the upper left corner when Massachusetts West Virginia
filing. Michigan Wisconsin
New Hampshire
Complete all three pages. You must complete all three
pages of Form 944 and sign on page 3. Failure to do so
may delay processing of your return.

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Without a Federal Tax Deposit Requirements for Form 944
If you’re in . . . payment . . . With a payment . . .
Filers
Alabama Missouri Department of the Internal Revenue
Alaska Montana Treasury Service
Arizona Nebraska Internal Revenue P.O. Box 932100 If your tax liability is: Your deposit requirement is:
Arkansas Nevada Service Louisville, KY Less than $2,500 for the year No deposit required. You may pay
California New Mexico Ogden, UT 40293-2100 the tax with your return. If you’re
Colorado North Dakota 84201-0044
Florida Oklahoma unsure that your tax liability for the
Hawaii Oregon year will be less than $2,500,
Idaho South Dakota deposit under the rules below.
Iowa Texas $2,500 or more for the year, but You can deposit by the last day of
Kansas Utah less than $2,500 for the quarter the month after the end of a
Louisiana Washington
Minnesota Wyoming quarter. However, if your fourth
Mississippi quarter tax liability is less than
$2,500, you may pay the fourth
No legal residence or principal Internal Revenue Internal Revenue quarter's tax liability with Form
place of business in any state Service Service 944.
P.O. Box 409101 P.O. Box 932100
Ogden, UT 84409 Louisville, KY $2,500 or more for the quarter You must deposit monthly or
40293-2100 semiweekly depending on your
Special filing address for Department of the Internal Revenue deposit schedule. But, if you
exempt organizations; federal, Treasury Service accumulate $100,000 or more of
state, and local governmental Internal Revenue P.O. Box 932100 taxes on any day, you must
entities; and Indian tribal Service Louisville, KY deposit the tax by the next
governmental entities, Ogden, UT 40293-2100 business day. See section 11 of
regardless of location 84201-0044 Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179.

Your filing address may have changed from that See section 11 of Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179 for information about payments
! used to file your employment tax return in prior
CAUTION years. Don't send Form 944 or any payments to made under the accuracy of deposits rule.
the SSA.
Note. When you make deposits depends on your deposit
schedule, which is either monthly or semiweekly,
Must You Deposit Your Taxes?
depending on the amount of your tax liability during the
If your total taxes after adjustments and nonrefundable lookback period. The lookback period for Form 944 filers
credits (Form 944, line 9) is less than $2,500 for the year, is different from the lookback period for Form 941,
you can pay the taxes with your return. To avoid a penalty, 941-SS, and 941-PR filers, so your deposit schedule may
you should pay in full and file on time. You don't have to have changed. For more information, see section 11 of
deposit the taxes. However, you may choose to make Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179. If
deposits of these taxes even if your liability is less than you're a monthly schedule depositor and accumulate a
$2,500. If your liability for these taxes is $2,500 or more, $100,000 tax liability on any day during the deposit period,
you’re generally required to deposit the taxes instead of you become a semiweekly schedule depositor on the next
paying them when you file Form 944. See the Federal Tax day and remain so for at least the rest of the calendar year
Deposit Requirements for Form 944 Filers chart, later. If and for the following calendar year. The $100,000 tax
you don't deposit the taxes when required, you may be liability threshold requiring a next-day deposit is
subject to penalties and interest. determined before you consider any reduction of your
liability for nonrefundable credits. For more information,
The $2,500 threshold at which federal tax deposits including an example, see frequently asked question 17 at
must be made is different from the amount of annual tax IRS.gov/ETD.
liability ($1,000 or less) that makes an employer eligible to
file Form 944. Form 944 filers whose businesses grow Reducing your deposits for the credit for qualified
during the year may be required to make federal tax sick and family leave wages. Employers eligible to
deposits (see chart next), but they will still file Form 944 claim the credit for qualified sick and family leave wages
for the year. paid in 2023 for leave taken after March 31, 2020, and
before October 1, 2021, can reduce their deposits by the
amount of their anticipated credit. Employers won’t be
subject to a failure-to-deposit (FTD) penalty for reducing
their deposits if certain conditions are met. See the
instructions for line 8b and line 8d, later, for more
information on these credits. For more information on
reducing deposits, see Notice 2020-22, 2020-17 I.R.B.
664, available at IRS.gov/irb/2020-17_IRB#NOT-2020-22;
and Notice 2021-24, 2021-18 I.R.B. 1122, available at
IRS.gov/irb/2021-18_IRB#NOT-2021-24. See the
instructions for line 13, later, for instructions on how to

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adjust your tax liabilities reported on line 13 or Form 945-A 1. Wages, Tips, and Other Compensation
for nonrefundable credits. Enter amounts on line 1 that would also be included in
box 1 of your employees' Forms W-2. See Box 1—Wages,
What About Penalties and Interest?
tips, other compensation in the General Instructions for
Avoiding Penalties and Interest Forms W-2 and W-3 for details. Include sick pay paid by
your agent. Also include sick pay paid by a third party that
You can avoid paying penalties and interest if you do all of isn't your agent (for example, an insurance company) if
the following. you were given timely notice of the payments and the third
• Deposit or pay your taxes when they are due, unless party transferred liability for the employer's taxes to you.
you meet the requirements discussed in Notice 2020-22 If you're a third-party payer of sick pay and not an agent
and Notice 2021-24. of the employer, don't include sick pay that you paid to
• File your fully completed Form 944 on time. policyholders' employees here if you gave the
• Report your tax liability accurately. policyholders timely notice of the payments. See section 6
• Submit valid checks for tax payments. of Pub. 15-A, Employer's Supplemental Tax Guide, for
• Give accurate Forms W-2 to employees. more information about sick pay reporting and the
• File Form W-3 and Copies A of Forms W-2 with the procedures for transferring the liability to the employer.
SSA on time and accurately. Go to SSA.gov/employer for
information on how to file Forms W-2 electronically. 2. Federal Income Tax Withheld From Wages,
Penalties and interest are charged on taxes paid late Tips, and Other Compensation
and returns filed late at a rate set by law. See sections 11 Enter the federal income tax that you withheld (or were
and 12 of Pub. 15, section 8 of Pub. 80, or section 11 of required to withhold) from your employees on this year's
Pub. 179 for details. Use Form 843 to request abatement wages, including qualified sick leave wages paid in 2023
of assessed penalties or interest. Don't request abatement for leave taken after March 31, 2020, and before October
of assessed penalties or interest on any other form. 1, 2021, and qualified family leave wages paid in 2023 for
leave taken after March 31, 2020, and before October 1,
If you receive a notice about a penalty after you file your 2021; tips; taxable fringe benefits; and supplemental
return, reply to the notice with an explanation and we will unemployment compensation benefits. Don't include any
determine if you meet reasonable-cause criteria. Don't income tax withheld by a third-party payer of sick pay even
include an explanation when you file your return. if you reported it on Forms W-2. You will reconcile this
If federal income, social security, and Medicare difference on Form W-3. For information on the
employment tax treatment of fringe benefits, see Pub.
! taxes that must be withheld (that is, trust fund 15-B, Employer's Tax Guide to Fringe Benefits. For
CAUTION taxes) aren't withheld or aren't deposited or paid
to the United States Treasury, the trust fund recovery information about supplemental unemployment
penalty may apply. The penalty is 100% of the unpaid trust compensation benefits, see section 5 of Pub. 15-A.
fund tax. If these unpaid taxes can't be immediately If you're a third-party payer of sick pay, enter the federal
collected from the employer or business, the trust fund income tax you withheld (or were required to withhold) on
recovery penalty may be imposed on all persons who are third-party sick pay here.
determined by the IRS to be responsible for collecting,
accounting for, or paying over these taxes, and who acted References to federal income tax withholding
willfully in not doing so. For more information, see section ! don't apply to employers in American Samoa,
11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. CAUTION Guam, the CNMI, the USVI, and Puerto Rico,
179. The trust fund recovery penalty won't apply to any unless you have employees who are subject to U.S.
amount of trust fund taxes an employer holds back in income tax withholding.
anticipation of any credits they are entitled to.
3. If No Wages, Tips, and Other Compensation
Are Subject to Social Security or Medicare
Specific Instructions Tax . . .
If no wages, tips, and other compensation on line 1 are
Part 1: Answer These Questions for
subject to social security or Medicare tax, check the box
This Year on line 3 and go to line 5. If this question doesn't apply to
you, leave the box blank. For more information about
Employers in American Samoa, Guam, the CNMI, exempt wages, see section 15 of Pub. 15, section 12 of
TIP the USVI, and Puerto Rico may skip lines 1 and 2, Pub. 80, or section 15 of Pub. 179. For religious
unless you have employees who are subject to exemptions, see section 4 of Pub. 15-A. For information
U.S. income tax withholding. on the employment tax treatment of fringe benefits, see
Pub. 15-B.
For purposes of these instructions, all references
TIP to "sick pay" mean ordinary sick pay, not "qualified
sick leave wages" that are reported on line 4a(i)
for leave taken after March 31, 2020, and before April 1,
2021, or reported on line 4a for leave taken after March
31, 2021, and before October 1, 2021.

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4a–4e. Taxable Social Security and Medicare 2023 for leave taken after March 31, 2021, and before
Wages and Tips October 1, 2021.
Qualified sick leave wages and qualified family line 4a (column 1)
x 0.124
! leave wages paid in 2023 for leave taken after
CAUTION March 31, 2020, and before April 1, 2021, are line 4a (column 2)
reported on lines 4a(i) and 4a(ii), respectively. Qualified
sick leave wages and qualified family leave wages paid in
2023 for leave taken after March 31, 2021, and before EPSLA. Employers with fewer than 500 employees
October 1, 2021, are reported on line 4a. and, for leave taken after March 31, 2021, and before
October 1, 2021, certain governmental employers without
4a. Taxable social security wages. Enter the total regard to number of employees (except for the federal
wages, including qualified sick leave wages and qualified government and its agencies and instrumentalities unless
family leave wages paid in 2023 for leave taken after described in section 501(c)(1)) are entitled to a credit if
March 31, 2021, and before October 1, 2021; sick pay; they provide paid sick leave to employees that otherwise
and taxable fringe benefits subject to social security taxes meets the requirements of the EPSLA. Under the EPSLA,
that you paid to your employees during the year. Don't as amended for purposes of the ARP, wages are qualified
include the qualified sick leave wages paid in 2023 sick leave wages if paid to employees that are unable to
reported on line 4a(i) or qualified family leave wages paid work or telework before October 1, 2021, because the
in 2023 reported on line 4a(ii) for leave taken after March employee:
31, 2020, and before April 1, 2021. For this purpose, sick
1. Is subject to a federal, state, or local quarantine or
pay includes payments made by an insurance company to
isolation order related to COVID-19;
your employees for which you received timely notice from
the insurance company. See section 6 of Pub. 15-A for 2. Has been advised by a health care provider to
more information about sick pay reporting. See the self-quarantine due to concerns related to COVID-19;
instructions for line 6 for an adjustment that you may need 3. Is experiencing symptoms of COVID-19 and
to make on Form 944 for sick pay. seeking a medical diagnosis; or, for leave taken after
Enter the amount before payroll deductions. Don't March 31, 2021, and before October 1, 2021, is seeking
include tips on this line. For information on types of wages or awaiting the results of a diagnostic test for, or a medical
subject to social security taxes, see section 5 of Pub. 15, diagnosis of, COVID-19 (and the employee has been
section 4 of Pub. 80, or section 5 of Pub. 179. exposed to COVID-19 or the employee's employer has
requested such test or diagnosis), or the employee is
For 2023, the rate of social security tax on taxable
obtaining immunizations related to COVID-19 or
wages, except for qualified sick leave wages and qualified
recovering from an injury, disability, illness, or condition
family leave wages paid in 2023 for leave taken after
related to such immunization;
March 31, 2020, and before April 1, 2021, is 6.2% (0.062)
each for the employer and employee or 12.4% (0.124) for 4. Is caring for an individual subject to an order
both. Stop paying social security tax on and entering an described in (1) or who has been advised as described in
employee's wages on line 4a when the employee's (2);
taxable wages, including qualified sick leave wages paid 5. Is caring for a son or daughter because the school
in 2023 that are reported on line 4a(i), qualified family or place of care for that child has been closed, or the
leave wages paid in 2023 that are reported on line 4a(ii), childcare provider for that child is unavailable, due to
and tips, reach $160,200 for the year. However, continue COVID-19 precautions; or
to withhold income and Medicare taxes for the whole year 6. Is experiencing any other substantially similar
on all wages, including qualified sick leave wages paid in condition specified by the U.S. Department of Health and
2023, qualified family leave wages paid in 2023, and tips, Human Services, which for leave taken after March 31,
even when the social security wage base of $160,200 has 2021, and before October 1, 2021, includes to accompany
been reached. an individual to obtain immunization related to COVID-19,
For purposes of the credit for qualified sick and family or to care for an individual who is recovering from any
leave wages, qualified sick leave and family leave wages injury, disability, illness, or condition related to the
are wages for social security and Medicare tax purposes, immunization.
determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22), Son or daughter. A son or daughter must generally
that an employer pays that otherwise meet the have been under 18 years of age or incapable of self-care
requirements of the Emergency Paid Sick Leave Act because of a mental or physical disability. A son or
(EPSLA) or the Emergency Family and Medical Leave daughter includes a biological child, adopted child,
Expansion Act (Expanded FMLA), as enacted under the stepchild, foster child, legal ward, or child for whom the
FFCRA and amended for purposes of the ARP. However, employee assumes parental status and carries out the
don't include any wages otherwise excluded under section obligations of a parent.
3121(b) when reporting qualified sick and family leave Limits on qualified sick leave wages. The EPSLA,
wages on lines 4a, 4a(i), 4a(ii), 4c, and, if applicable, 4d. as amended for purposes of the ARP, provides different
See the instructions for line 8d for information about the limitations for different circumstances under which
credit for qualified sick and family leave wages paid in qualified sick leave wages are paid. For paid sick leave
qualifying under (1), (2), or (3) above, the amount of
qualified sick leave wages is determined at the

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employee's regular rate of pay, but the wages may not          day or $10,000 in the aggregate per employee. For leave 
exceed $511 for any day (or portion of a day) for which the    taken after March 31, 2021, and before October 1, 2021, 
individual is paid sick leave. For paid sick leave qualifying  the limit resets and the total qualified family leave wages 
under (4), (5), or (6) above, the amount of qualified sick     can't exceed $200 per day or $12,000 in the aggregate 
leave wages is determined at two-thirds the employee's         per employee.
regular rate of pay, but the wages may not exceed $200 for         For more information about qualified sick and family 
any day (or portion of a day) for which the individual is      leave wages, go to IRS.gov/PLC.
paid sick leave. The EPSLA also limits each individual to a        4a(i). Qualified sick leave wages.   Enter the qualified 
maximum of up to 80 hours of paid sick leave in total for      taxable (subject to social security tax) sick leave wages 
leave taken after March 31, 2020, and before April 1,          you paid in 2023 to your employees for leave taken after 
2021. The ARP resets this limit at 80 hours of paid sick       March 31, 2020, and before April 1, 2021. Qualified sick 
leave for leave taken after March 31, 2021, and before         leave wages for leave taken after March 31, 2020, and 
October 1, 2021. Therefore, for leave taken after March        before April 1, 2021, aren't subject to the employer share 
31, 2020, and before April 1, 2021, the maximum amount         of social security tax; therefore, the tax rate on these 
of paid sick leave wages can’t exceed $5,110 for an            wages is 6.2% (0.062). Stop paying social security tax on 
employee for leave under (1), (2), or (3), and it can’t        and entering an employee's wages on line 4a(i) when the 
exceed $2,000 for an employee for leave under (4), (5), or     employee's taxable wages, including wages reported on 
(6). These maximum amounts also reset and apply to             line 4a, qualified sick leave wages reported on line 4a(i), 
leave taken after March 31, 2021, and before October 1,        qualified family leave wages reported on line 4a(ii), and 
2021.                                                          tips, reach $160,200 for the year. See the instructions for 
For more information about qualified sick and family           line 4c for reporting Medicare tax on qualified sick leave 
leave wages, go to IRS.gov/PLC.                                wages, including the portion above the social security 
Expanded FMLA.       Employers with fewer than 500             wage base.
employees and, for leave taken after March 31, 2021, and           For purposes of the credit for qualified sick and family 
before October 1, 2021, certain governmental employers         leave wages, qualified sick leave wages are wages for 
without regard to number of employees (except for the          social security and Medicare tax purposes, determined 
federal government and its agencies and instrumentalities      without regard to the exclusions from the definition of 
unless described in section 501(c)(1)) are entitled to a       employment under sections 3121(b)(1)–(22), that an 
credit under the FFCRA, as amended for purposes of the         employer pays that otherwise meet the requirements of 
ARP, if they provide paid family leave to employees that       the EPSLA, as enacted under the FFCRA and amended 
otherwise meets the requirements of the Expanded               by the COVID-related Tax Relief Act of 2020. However, 
FMLA. For leave taken after March 31, 2020, and before         don't include any wages otherwise excluded under section 
April 1, 2021, wages are qualified family leave wages if       3121(b) when reporting qualified sick leave wages on 
paid to an employee who has been employed for at least         lines 4a(i), 4c, and, if applicable, 4d. See the instructions 
30 calendar days when an employee is unable to work or         for line 8b for information about the credit for qualified sick 
telework due to the need to care for a son or daughter         and family leave wages for leave taken after March 31, 
under 18 years of age or incapable of self-care because of     2020, and before April 1, 2021.
a mental or physical disability because the school or place 
of care for that child has been closed, or the childcare                          line 4a(i)  (column 1)
provider for that child is unavailable, due to a public health              x    0.062
emergency. See Son or daughter, earlier, for more                                 line 4a(i)  (column 2)
information. For leave taken after March 31, 2021, and 
before October 1, 2021, the leave can be granted for any 
other reason provided by the EPSLA, as amended for                 4a(ii). Qualified family leave wages. Enter the 
purposes of the ARP.                                           qualified taxable (subject to social security tax) family 
                                                               leave wages you paid in 2023 to your employees for leave 
For leave taken after March 31, 2020, and before April 
                                                               taken after March 31, 2020, and before April 1, 2021. 
1, 2021, the first 10 days for which an employee takes 
                                                               Qualified family leave wages for leave taken after March 
leave may be unpaid. During this period, employees may 
                                                               31, 2020, and before April 1, 2021, aren't subject to the 
use other forms of paid leave, such as qualified sick leave, 
                                                               employer share of social security tax; therefore, the tax 
accrued sick leave, annual leave, or other paid time off. 
                                                               rate on these wages is 6.2% (0.062). Stop paying social 
After an employee takes leave for 10 days, the employer 
                                                               security tax on and entering an employee's wages on 
provides the employee paid leave (that is, qualified family 
                                                               line 4a(ii) when the employee's taxable wages, including 
leave wages) for up to 10 weeks. For leave taken after 
                                                               wages reported on line 4a, qualified sick leave wages 
March 31, 2021, and before October 1, 2021, the 10-day 
                                                               reported on line 4a(i), qualified family leave wages 
rule discussed above doesn't apply and the paid leave 
                                                               reported on line 4a(ii), and tips, reach $160,200 for the 
can be provided for up to 12 weeks.
                                                               year. See the instructions for line 4c for reporting Medicare 
Rate of pay and limit on wages.    The rate of pay must 
                                                               tax on qualified family leave wages, including the portion 
be at least two-thirds of the employee’s regular rate of pay 
                                                               above the social security wage base.
(as determined under the Fair Labor Standards Act of 
1938), multiplied by the number of hours the employee              For purposes of the credit for qualified sick and family 
would have otherwise been scheduled to work. For leave         leave wages, qualified family leave wages are wages for 
taken after March 31, 2020, and before April 1, 2021, the      social security and Medicare tax purposes, determined 
total qualified family leave wages can't exceed $200 per       without regard to the exclusions from the definition of 

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employment under sections 3121(b)(1)–(22), that an The rate of Medicare tax is 1.45% (0.0145) each for the
employer pays that otherwise meet the requirements of employer and employee or 2.9% (0.029) for both. Include
the Expanded FMLA, as enacted under the FFCRA and all tips your employees reported during the year, even if
amended by the COVID-related Tax Relief Act of 2020. you were unable to withhold the employee tax of 1.45%.
However, don't include any wages otherwise excluded
under section 3121(b) when reporting qualified family line 4c (column 1)
leave wages on lines 4a(ii), 4c, and, if applicable, 4d. See x 0.029
the instructions for line 8b for information about the credit line 4c (column 2)
for qualified sick and family leave wages for leave taken
after March 31, 2020, and before April 1, 2021.
4d. Taxable wages & tips subject to Additional
line 4a(ii) (column 1) Medicare Tax withholding. Enter all wages, including
x 0.062 qualified sick leave wages paid in 2023 and qualified
line 4a(ii) (column 2) family leave wages paid in 2023; tips; sick pay; and
taxable fringe benefits that are subject to Additional
Medicare Tax withholding. You’re required to begin
4b. Taxable social security tips. Enter all tips your withholding Additional Medicare Tax in the pay period in
employees reported to you during the year until the total of which you pay wages in excess of $200,000 to an
the tips and taxable wages, including wages reported on employee and continue to withhold it each pay period until
line 4a, qualified sick leave wages reported on line 4a(i), the end of the calendar year. Additional Medicare Tax is
and qualified family leave wages reported on line 4a(ii), for only imposed on the employee. There is no employer
an employee reach $160,200 for the year. Include all tips share of Additional Medicare Tax. All wages that are
your employees reported to you even if you were unable to subject to Medicare tax are subject to Additional Medicare
withhold the 6.2% employee share of social security tax. Tax withholding if paid in excess of the $200,000
You will reduce your total taxes by the amount of any withholding threshold.
uncollected employee share of social security and For more information on what wages are subject to
Medicare taxes on tips later on line 6; see Adjustments for Medicare tax, see section 15 of Pub. 15. For more
tips and group-term life insurance, later. Don’t include information on Additional Medicare Tax, go to IRS.gov/
service charges on line 4b. For details about the ADMTfaqs. See the instructions for line 6 for an
difference between tips and service charges, see Rev. adjustment that you may need to make on Form 944 for
Rul. 2012-18, 2012-26 I.R.B. 1032, available at sick pay.
IRS.gov/irb/2012-26_IRB#RR-2012-18.
Once wages and tips exceed the $200,000 withholding
Your employee must report cash tips to you by the 10th threshold, include all tips your employees reported during
day of the month after the month the tips are received. the year, even if you were unable to withhold the employee
Cash tips include tips paid by cash, check, debit card, and tax of 0.9%.
credit card. The report should include charged tips (for
example, credit and debit card charges) you paid over to line 4d (column 1)
the employee for charge customers, tips the employee x 0.009
received directly from customers, and tips received from line 4d (column 2)
other employees under any tip-sharing arrangement. Both
directly and indirectly tipped employees must report tips to
you. No report is required for months when tips are less 4e. Total social security and Medicare taxes. Add
than $20. Employees may use Form 4070 (available only the column 2 amounts on lines 4a–4d. Enter the result on
in Pub. 1244) or Form 4070-PR (available only in Pub. line 4e.
1244-PR), or submit a written statement or electronic tip
record. 5. Total Taxes Before Adjustments
Add the total federal income tax withheld from wages, tips,
line 4b (column 1) and other compensation from line 2 and the total social
x 0.124 security and Medicare taxes before adjustments from
line 4b (column 2) line 4e. Enter the result on line 5.

6. Current Year's Adjustments
For more information on tips, see section 6 of Pub. 15, Enter tax amounts that result from current period
section 5 of Pub. 80, or section 6 of Pub. 179. adjustments. Use a minus sign (if possible) to show an
4c. Taxable Medicare wages and tips. Enter all adjustment that decreases the total taxes shown on line 5.
wages, including qualified sick leave wages paid in 2023 Otherwise, use parentheses.
and qualified family leave wages paid in 2023; tips; sick
pay; and taxable fringe benefits that are subject to In certain cases, you must adjust the amounts you
Medicare tax. Unlike social security wages, there is no entered as social security and Medicare taxes in column 2
limit on the amount of wages subject to Medicare tax. See of lines 4a–4d to figure your correct tax liability for this
the instructions for line 6 for an adjustment that you may year's Form 944. See section 13 of Pub. 15, section 9 of
need to make on Form 944 for sick pay. Pub. 80, or section 12 of Pub. 179.
Adjustment for fractions of cents. Enter adjustments
for fractions of cents (due to rounding) relating to the

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employee share of social security and Medicare taxes If you enter an amount on line 8a, you must attach
withheld. The employee share of amounts shown in ! Form 8974.
column 2 of lines 4a–4d may differ slightly from amounts CAUTION
actually withheld from employees' pay due to rounding
Form 944 and these instructions use the terms
social security and Medicare taxes based on statutory
TIP “nonrefundable” and “refundable” when
rates. This adjustment may be a positive or a negative
discussing credits. The term “nonrefundable”
adjustment.
means the portion of the credit which is limited by law to
Adjustment for sick pay. If your third-party payer of the amount of certain taxes. The term “refundable” means
sick pay that isn't your agent (for example, an insurance the portion of the credit which is in excess of those taxes.
company) transfers the liability for the employer share of
the social security and Medicare taxes to you, enter a
negative adjustment on line 6 for the employee share of 8b. Nonrefundable Portion of Credit for Qualified
social security and Medicare taxes that were withheld and Sick and Family Leave Wages for Leave Taken
deposited by your third-party sick pay payer on the sick After March 31, 2020, and Before April 1, 2021
pay. If you're the third-party sick pay payer and you
Complete line 8b only if qualified sick leave
transferred the liability for the employer share of the social
wages and/or qualified family leave wages were
security and Medicare taxes to the employer, enter a CAUTION!
paid in 2023 for leave taken after March 31, 2020,
negative adjustment on line 6 for any employer share of
and before April 1, 2021.
these taxes required to be paid by the employer. The sick
pay should be included on line 4a, line 4c, and, if the Certain private employers with fewer than 500
withholding threshold is met, line 4d. employees that provide paid sick leave under the EPSLA
No adjustment is reported on line 6 for sick pay that is and/or provide paid family leave under the Expanded
paid through a third party as an employer's agent. An FMLA are eligible to claim the credit for qualified sick and
employer's agent bears no insurance risk and is family leave wages for leave taken after March 31, 2020,
reimbursed on a cost-plus-fee basis for payment of sick and before April 1, 2021. For purposes of this credit,
pay and similar amounts. If an employer uses an agent to qualified sick leave wages and qualified family leave
pay sick pay, the employer reports the wages on line 4a, wages are wages for social security and Medicare tax
line 4c, and, if the withholding threshold is met, line 4d, purposes, determined without regard to the exclusions
unless the employer has an agency agreement with the from the definition of employment under sections 3121(b)
third-party payer that requires the third-party payer to do (1)–(22), that an employer pays that otherwise meet the
the collecting, reporting, and/or paying or depositing requirements of the EPSLA or Expanded FMLA. Enter the
employment taxes on the sick pay. See section 6 of Pub. nonrefundable portion of the credit for qualified sick and
15-A for more information about sick pay reporting. family leave wages from Worksheet 1, Step 2, line 2j. The
Adjustments for tips and group-term life insurance. credit for qualified sick and family leave wages consists of
Enter a negative adjustment for: the qualified sick leave wages, the qualified family leave
wages, the qualified health plan expenses allocable to
• Any uncollected employee share of social security and those wages, and the employer share of Medicare tax
Medicare taxes on tips, and allocable to those wages. The nonrefundable portion of
• The uncollected employee share of social security and the credit is limited to the employer share of social security
Medicare taxes on group-term life insurance premiums tax reported on Form 944, lines 4a and 4b, after that share
paid for former employees. is first reduced by any credit claimed against the employer
See the General Instructions for Forms W-2 and W-3 share of social security tax on Form 8974 for the qualified
for information on how to report the uncollected employee small business payroll tax credit for increasing research
share of social security and Medicare taxes on tips and activities, any credit to be claimed on Form 5884-C for the
group-term life insurance on Form W-2. work opportunity credit for qualified tax-exempt
Prior year's adjustments. If you need to adjust any organizations hiring qualified veterans, and/or any credit to
amount reported on line 6 from a previously filed Form be claimed on Form 5884-D for the disaster credit for
944, complete and file Form 944-X. Form 944-X is an qualified tax-exempt organizations.
adjusted return or claim for refund and is filed separately If you're a third-party payer of sick pay that isn't an
from Form 944. See section 13 of Pub. 15 or section 9 of ! agent (for example, an insurance company) and
Pub. 80. CAUTION you're claiming the credit for qualified sick and
family leave wages for amounts paid to your own
7. Total Taxes After Adjustments employees, the amount of the employer share of social
Combine the amounts shown on lines 5 and 6 and enter security tax reported on line 4a must be reduced by any
the result on line 7. adjustment you make on line 6 for the employer share of
social security tax transferred to your client. See
8a. Qualified Small Business Payroll Tax Credit Worksheet 1 to figure your credit.
for Increasing Research Activities
Enter the amount of the credit from Form 8974, line 12 or, Any credit in excess of the remaining amount of the
if applicable, line 17. employer share of social security tax is refundable and
reported on Form 944, line 10d. For more information on
the credit for qualified sick and family leave wages, go to
IRS.gov/PLC.

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Qualified health plan expenses allocable to qualified       limitations, allocable to the qualified sick and family leave 
sick and family leave wages.  The credit for qualified      wages;
sick leave wages and qualified family leave wages is            • Collectively bargained apprenticeship program 
increased to cover the qualified health plan expenses that  contributions, subject to the qualified leave wage 
are properly allocable to the qualified leave wages for     limitations, allocable to the qualified sick and family leave 
which the credit is allowed. These qualified health plan    wages; and
expenses are amounts paid or incurred by the employer to        • Employer share of social security and Medicare tax 
provide and maintain a group health plan but only to the    allocable to the qualified sick and family leave wages.
extent such amounts are excluded from the employees’              The nonrefundable portion of the credit is limited to the 
income as coverage under an accident or health plan. The    employer share of Medicare tax reported on Form 944, 
amount of qualified health plan expenses generally          line 4c, after that share is first reduced by any credit 
includes both the portion of the cost paid by the employer  claimed against the employer share of Medicare tax on 
and the portion of the cost paid by the employee with pre-  Form 8974 for the qualified small business payroll tax 
tax salary reduction contributions. However, qualified      credit for increasing research activities. You can’t claim the 
health plan expenses don’t include amounts that the         credit for leave taken after March 31, 2021, and before 
employee paid for with after-tax contributions. For more    October 1, 2021, if you made qualified sick or family leave 
information, go to IRS.gov/PLC.                             wages available in a manner that discriminates in favor of 
        You must include the full amount (both the          highly compensated employees, full-time employees, or 
TIP     nonrefundable and refundable portions) of the       employees on the basis of employment tenure. See Highly 
        credit for qualified sick and family leave wages in compensated employee, later, for the definition.
your gross income for the tax year that includes the last         For leave taken after March 31, 2021, and before 
day of any calendar quarter in which a credit is allowed.   October 1, 2021, the credit for qualified sick and family 
                                                            leave wages is reduced by the amount of the credit 
8d. Nonrefundable Portion of Credit for                     allowed under section 41 (for the credit for increasing 
Qualified Sick and Family Leave Wages for                   research activities) with respect to wages taken into 
Leave Taken After March 31, 2021, and Before                account for determining the credit for qualified sick and 
                                                            family leave wages; and any wages taken into account in 
October 1, 2021
                                                            determining the credit for qualified sick and family leave 
        Complete line 8d only if qualified sick leave       wages can't be taken into account as wages for purposes 
  !     wages and/or qualified family leave wages were      of the credits under sections 45A, 45P, 45S, and 51. For 
CAUTION paid in 2023 for leave taken after March 31, 2021,  leave taken after March 31, 2021, and before October 1, 
and before October 1, 2021.                                 2021, qualified wages also don't include wages that were 
  Employers with fewer than 500 employees and certain       used as payroll costs in connection with a Shuttered 
governmental employers without regard to number of          Venue Operator Grant under section 324 of the Economic 
employees (except for the federal government and its        Aid to Hard-Hit Small Businesses, Nonprofits, and Venues 
agencies and instrumentalities unless described in          Act; or a restaurant revitalization grant under section 5003 
section 501(c)(1)) are entitled to a credit if they provide of the ARP. Employers can receive both a Small Business 
paid sick leave to employees that otherwise meets the       Interruption Loan under the Paycheck Protection Program 
requirements of the EPSLA, as amended for purposes of       (PPP) and the credit for qualified sick and family leave 
the ARP, and/or provide paid family leave to employees      wages; however, employers can't receive both loan 
that otherwise meets the requirements under the             forgiveness and a credit for the same wages. The same 
Expanded FMLA, as amended for purposes of the ARP,          wages can’t be treated as both qualified sick leave wages 
for qualified sick and family leave wages for leave taken   and qualified family leave wages.
after March 31, 2021, and before October 1, 2021. For                   If you're a third-party payer of sick pay that isn't an 
purposes of this credit, qualified sick leave wages and           !     agent (for example, an insurance company) and 
qualified family leave wages are wages for social security      CAUTION you're claiming the credit for qualified sick and 
and Medicare tax purposes, determined without regard to     family leave wages for amounts paid to your own 
the exclusions from the definition of employment under      employees, the amount of the employer share of Medicare 
sections 3121(b)(1)–(22), that an employer pays that        tax reported on line 4c must be reduced by any 
otherwise meet the requirements of the EPSLA or             adjustment you make on line 6 for the employer share of 
Expanded FMLA, as enacted under the FFCRA and               Medicare tax transferred to your client. See Worksheet 2 
amended for purposes of the ARP. Enter the                  to figure your credit.
nonrefundable portion of the credit for qualified sick and 
family leave wages from Worksheet 2, Step 2, line 2p.             Any credit in excess of the remaining amount of the 
                                                            employer share of Medicare tax is refundable and 
  The credit for qualified sick and family leave wages 
                                                            reported on Form 944, line 10f. For more information on 
consists of the:
                                                            the credit for qualified sick and family leave wages, go to 
• Qualified sick leave wages and/or qualified family leave 
                                                            IRS.gov/PLC.
wages;
• Qualified health plan expenses allocable to qualified     Qualified health plan expenses allocable to qualified 
sick and family leave wages;                                sick and family leave wages. The credit for qualified 
• Collectively bargained defined benefit pension plan       sick leave wages and qualified family leave wages is 
contributions, subject to the qualified leave wage          increased to cover the qualified health plan expenses that 

Instructions for Form 944 (2023)                            -13-

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are properly allocable to the qualified leave wages for Allocation rules. The amount of collectively bargained
which the credit is allowed. These qualified health plan apprenticeship program contributions allocated to
expenses are amounts paid or incurred by the employer to qualified sick leave wages and/or qualified family leave
provide and maintain a group health plan but only to the wages in a quarter is the apprenticeship program
extent such amounts are excluded from the employees' contribution rate (expressed as an hourly rate) multiplied
income as coverage under an accident or health plan. The by the number of hours qualified sick leave wages and/or
amount of qualified health plan expenses generally qualified family leave wages were provided to employees
includes both the portion of the cost paid by the employer covered under the collective bargaining agreement during
and the portion of the cost paid by the employee with the quarter.
pre-tax salary reduction contributions. However, qualified
Highly compensated employee. A highly compensated
health plan expenses don't include amounts that the
employee is an employee who meets either of the
employee paid for with after-tax contributions. For more
following tests.
information, go to IRS.gov/PLC.
1. The employee was a 5% owner at any time during
Collectively bargained defined benefit pension plan the year or the preceding year.
contributions. For purposes of qualified sick and family
2. The employee received more than $135,000 in pay
leave wages, collectively bargained defined benefit
for the preceding year.
pension plan contributions are contributions for a calendar
quarter that are: You can choose to ignore test (2) if the employee
• Paid or incurred by an employer on behalf of its wasn’t also in the top 20% of employees when ranked by
employees to a defined benefit plan, as defined in section pay for the preceding year.
414(j), which meets the requirements of section 401(a);
• Made based on a pension contribution rate; and 8g. Total Nonrefundable Credits
• Required to be made under the terms of a collective Add lines 8a, 8b, and 8d. Enter the total on line 8g.
bargaining agreement in effect during the quarter.
Pension contribution rate. The pension contribution 9. Total Taxes After Adjustments and
rate is the contribution rate that the employer is obligated Nonrefundable Credits
to pay under the terms of a collective bargaining Subtract line 8g from line 7 and enter the result on line 9.
agreement to a defined benefit plan, as the rate is applied The amount entered on line 9 can't be less than zero.
to contribution base units, as defined by section 4001(a)
(11) of the Employee Retirement Income Security Act of • If line 9 is less than $2,500, you may pay the amount
1974 (ERISA). with Form 944 or you may deposit the amount.
Allocation rules. The amount of collectively bargained • If line 9 is $2,500 or more, you must generally deposit
defined benefit pension plan contributions allocated to your tax liabilities by EFT. However, if you deposited all
qualified sick leave wages and/or qualified family leave taxes accumulated in the first 3 quarters of the year and
wages during a quarter is the pension contribution rate your fourth quarter liability is less than $2,500, you may
(expressed as an hourly rate) multiplied by the number of pay taxes accumulated during the fourth quarter with Form
hours qualified sick leave wages and/or qualified family 944. Also see section 11 of Pub. 15, section 8 of Pub. 80,
leave wages were provided to employees covered under or section 11 of Pub. 179 for information about payments
the collective bargaining agreement during the quarter. made under the accuracy of deposits rule. The amount
shown on line 9 must equal the amount shown on
Collectively bargained apprenticeship program con-
line 13m or the “Total tax liability for the year” shown on
tributions. For purposes of qualified sick and family
line M of Form 945-A, Annual Record of Federal Tax
leave wages, collectively bargained apprenticeship
Liability. For more information, see the line 13 instructions,
program contributions are contributions for a calendar
later.
quarter that are:
• Paid or incurred by an employer on behalf of its For more information and rules about federal tax
employees to a registered apprenticeship program, which deposits, see Must You Deposit Your Taxes, earlier, and
is an apprenticeship registered under the National section 11 of Pub. 15, section 8 of Pub. 80, or section 11
Apprenticeship Act of August 16, 1937, and meets the of Pub. 179. See Notice 2020-22 and Notice 2021-24 for
standards of Federal Regulations under subpart A of Part information on reducing deposits for certain credits.
29 and Part 30 of title 29; If you’re a semiweekly schedule depositor, you
• Made based on an apprenticeship program contribution ! must complete Form 945-A. If you fail to complete
rate; and CAUTION and submit Form 945-A, the IRS may assess
• Required to be made under the terms of a collective deposit penalties based on available information.
bargaining agreement in effect during the quarter.
Apprenticeship program contribution rate. The 10a. Total Deposits for This Year
apprenticeship program contribution rate is the
contribution rate that the employer is obligated to pay Enter your deposits for this year, including any
under the terms of a collective bargaining agreement for overpayment that you applied from filing Form 944-X,
benefits under a registered apprenticeship program, as 944-X (SP), 941-X, or 941-X (PR) in the current year. Also
the rate is applied to contribution base units, as defined by include in the amount shown any overpayment from a
section 4001(a)(11) of ERISA. previous period that you applied to this return. Don't
include any amount you didn't deposit because you
reduced your deposits in anticipation of the credit for

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qualified sick and family leave wages, as discussed in taxes after adjustments and nonrefundable credits (line 9)
Notice 2020-22 and Notice 2021-24. are less than $2,500. However, see If line 9 is $2,500 or
more under the instructions for line 9, earlier, for
10d. Refundable Portion of Credit for Qualified exceptions.
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021 If you were required to make federal tax deposits, pay
the amount shown on line 11 by EFT. If you weren't
Complete line 10d only if qualified sick leave required to make federal tax deposits (see the Federal Tax
! wages and/or qualified family leave wages were Deposit Requirements for Form 944 Filers chart, earlier) or
CAUTION paid in 2023 for leave taken after March 31, 2020, you're a monthly schedule depositor making a payment
and before April 1, 2021. under the accuracy of deposits rule, you may pay the
Certain private employers with fewer than 500 amount shown on line 11 by EFT, credit card, debit card,
employees that provided paid sick leave under the EPSLA check, money order, or EFW. For more information on
and/or provided paid family leave under the Expanded electronic payment options, go to IRS.gov/Payments.
FMLA are eligible to claim the credit for qualified sick and If you pay by EFT, credit card, or debit card, file your
family leave wages. Enter the refundable portion of the return using the Without a payment address under Where
credit for qualified sick and family leave wages from Should You File, earlier. Don't file Form 944-V, Payment
Worksheet 1, Step 2, line 2k. The credit for qualified sick Voucher.
and family leave wages consists of the qualified sick leave
wages, the qualified family leave wages, the qualified If you pay by check or money order, make it payable to
health plan expenses allocable to those wages, and the “United States Treasury.” Enter your EIN, “Form 944,” and
employer share of Medicare tax allocable to those wages. the tax period on your check or money order. Complete
The refundable portion of the credit is allowed after the Form 944-V and enclose it with Form 944.
employer share of social security tax is reduced to zero by
If you're required to make deposits and instead
nonrefundable credits that are applied against the
pay the taxes with Form 944, you may be subject
employer share of social security tax. CAUTION!
to a penalty.
10f. Refundable Portion of Credit for Qualified
What if you can't pay in full? If you can't pay the full
Sick and Family Leave Wages for Leave Taken amount of tax you owe, you can apply for an installment
After March 31, 2021, and Before October 1, agreement online. You can apply for an installment
2021 agreement online if:
Complete line 10f only if qualified sick leave • You can't pay the full amount shown on line 11,
• The total amount you owe is $25,000 or less, and
! wages and/or qualified family leave wages were • You can pay the liability in full in 24 months.
CAUTION paid in 2023 for leave taken after March 31, 2021,
and before October 1, 2021. To apply using the Online Payment Agreement
Application, go to IRS.gov/OPA.
Employers with fewer than 500 employees and certain
governmental employers without regard to number of Under an installment agreement, you can pay what you
employees (except for the federal government and its owe in monthly installments. There are certain conditions
agencies and instrumentalities unless described in you must meet to enter into and maintain an installment
section 501(c)(1)) are entitled to a credit if they provide agreement, such as paying the liability within 24 months,
paid sick leave to employees that otherwise meets the and making all required deposits and timely filing tax
requirements of the EPSLA, as amended for purposes of returns during the length of the agreement.
the ARP, and/or provide paid family leave to employees If your installment agreement is accepted, you will be
that otherwise meets the requirements under the charged a fee and you will be subject to penalties and
Expanded FMLA, as amended for purposes of the ARP, interest on the amount of tax not paid by the due date of
for leave taken after March 31, 2021, and before October the return.
1, 2021. Enter the refundable portion of the credit for
qualified sick and family leave wages from Worksheet 2, 12. Overpayment
Step 2, line 2q. The refundable portion of the credit is If line 10h is more than line 9, enter the amount on line 12.
allowed after the employer share of Medicare tax is Never make an entry on both lines 11 and 12.
reduced to zero by nonrefundable credits that are applied
against the employer share of Medicare tax. If you deposited more than the correct amount for the
year, you can choose to have the IRS either refund the
10h. Total Deposits and Refundable Credits overpayment or apply it to your next return. Check only
Add lines 10a, 10d, and 10f. Enter the total on line 10h. one box on line 12. If you don't check either box or if you
check both boxes, we will generally apply the
11. Balance Due overpayment to your next return. Regardless of any boxes
If line 9 is more than line 10h, enter the difference on you check or don’t check on line 12, we may apply your
line 11. Otherwise, see the instructions for line 12, later. overpayment to any past due tax account that is shown in
Never make an entry on both lines 11 and 12. our records under your EIN.
You don't have to pay if line 11 is less than $1. If line 12 is less than $1, we will send a refund or apply
Generally, you should have a balance due only if your total it to your next return only if you ask us in writing to do so.

Instructions for Form 944 (2023) -15-

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Part 2: Tell Us About Your Deposit or Form 945-A, you take into account the payroll tax credit
against the liability for the employer share of social
Schedule and Tax Liability for This security tax starting with the first payroll payment of the
quarter that includes payments of wages subject to social
Year
security tax to your employees until you use up to
13. Tax Liability $250,000 of credit against the employer share of social
security tax and you then take into account any remaining
If line 9 is less than $2,500, check the first box on line 13 payroll tax credit against the liability for the employer
and go to line 14. share of Medicare tax starting with the first payroll
If line 9 is $2,500 or more, check the second box on payment of the quarter that includes payments of wages
line 13. If you’re a monthly schedule depositor, enter your subject to Medicare tax to employees. Consistent with the
tax liability for each month and figure the total liability for entries on line 13 or Form 945-A, the payroll tax credit
the year. The amounts entered on line 13 are a summary should be taken into account in making deposits of
of your monthly tax liabilities, not a summary of deposits employment tax. If any payroll tax credit is remaining at
you made. The IRS gets deposit data from EFTs. Enter the end of the quarter that hasn’t been used completely
your tax liabilities in the month that corresponds to the because it exceeds $250,000 of the employer share of
dates you paid wages to your employees, not the date social security tax and the employer share of Medicare tax
payroll liabilities were accrued or deposits were made. If for the quarter, the excess credit may be carried forward to
you don't enter your tax liability for each month, the IRS the succeeding quarter and allowed as a payroll tax credit
won't know when you should have made deposits and for the succeeding quarter. The payroll tax credit may not
may assess an “averaged” FTD penalty. See section 11 of be taken as a credit against income tax withholding, the
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179. If employee share of social security tax, or the employee
your tax liability for any month is negative after accounting share of Medicare tax.
for your adjustments reported on line 6, don't enter a Also, the remaining payroll tax credit may not be carried
negative amount for the month. Instead, enter zero for the back and taken as a credit against wages paid from
month and subtract that negative amount from your tax preceding quarters that are reported on the same Form
liability for the next month. 944 or on Forms 944 for preceding years. If an amount of
payroll tax credit is unused at the end of the calendar year
The amount shown on line 13m must equal the
because it is in excess of the applicable employer share of
! amount shown on line 9. If it doesn't, your tax social security tax and employer share of Medicare tax on
CAUTION deposits and payments may not be counted as
wages paid during the applicable quarters in the calendar
timely. Don't reduce your total liability reported on line 13
year, the remaining payroll tax credit may be carried
by the refundable portion of the credit for qualified sick
forward to the first quarter of the succeeding calendar
and family leave wages. Don't change your current year
year as a payroll tax credit against the applicable
tax liability reported on line 13 by adjustments reported on
employer share of social security tax and employer share
any Forms 944-X.
of Medicare tax on wages paid in that quarter.
If you’re a semiweekly schedule depositor or if you Example. Rose Co. is an employer with a calendar tax
became one because you accumulated $100,000 or more year that filed its timely 2022 income tax return on April
in tax liability on any day in a deposit period, you must 18, 2023. Rose Co. elected to take the qualified small
complete Form 945-A and file it with Form 944. See business payroll tax credit for increasing research
$100,000 Next-Day Deposit Rule in section 11 of Pub. 15, activities on Form 6765. The third quarter of 2023 is the
section 8 of Pub. 80, or section 11 of Pub. 179. Don't first quarter that begins after Rose Co. filed the income tax
complete lines 13a–13m if you file Form 945-A. return making the payroll tax credit election. Therefore, the
Adjusting tax liability for nonrefundable credits payroll tax credit applies against Rose Co.'s share of
claimed on lines 8a, 8b, and 8d. Monthly schedule social security tax (up to $250,000) and Medicare tax on
depositors and semiweekly schedule depositors must wages paid to employees in the third quarter of 2023.
account for nonrefundable credits claimed on lines 8a, 8b, Rose Co. is a semiweekly schedule depositor. Rose Co.
and 8d when reporting their tax liabilities on line 13 or completes Form 945-A by reducing the amount of liability
Form 945-A. The total tax liability for the year must equal entered for the first payroll payment in the third quarter of
the amount reported on line 9. Failure to account for the 2023 that includes wages subject to social security tax by
nonrefundable credits on line 13 or Form 945-A may the lesser of (1) its share of social security tax (up to
cause line 13 or Form 945-A to report more than the total $250,000) on the wages, or (2) the available payroll tax
tax liability reported on line 9. Don't reduce your monthly credit. If the payroll tax credit elected is more than Rose
tax liability reported on lines 13a through 13l or your daily Co.'s share of social security tax on the first payroll
tax liability reported on Form 945-A below zero. payment of the quarter, the excess payroll tax credit would
Qualified small business payroll tax credit for be carried forward to succeeding payroll payments in the
increasing research activities (line 8a). Beginning third quarter until it is used against up to $250,000 of Rose
with the first quarter of 2023, the qualified small business Co.'s share of social security tax for the quarter. If the
payroll tax credit for increasing research activities is first amount of the payroll tax credit exceeds Rose Co.'s share
used to reduce the employer share of social security tax of social security tax (up to $250,000) on wages paid to its
(up to $250,000) for the quarter and any remaining credit employees in the third quarter, any remaining credit is
is then used to reduce the employer share of Medicare tax used against Rose Co.'s share of Medicare tax on the first
for the quarter until it reaches zero. In completing line 13 payroll payment of the quarter and then the excess payroll

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tax credit would be carried forward to succeeding payroll the year that is remaining after that share is first reduced
payments in the third quarter until it is used against Rose by any credit claimed against the employer share of
Co.'s share of Medicare tax for the quarter. If Rose Co. still Medicare tax on Form 8974, line 16, for the qualified small
has credit remaining after reducing its share of social business payroll tax credit for increasing research
security tax (up to $250,000) and Medicare tax for the activities. In completing line 13 or Form 945-A, you take
third quarter, the remainder would be treated as a payroll into account the nonrefundable portion of the credit for
tax credit against its share of social security tax (up to qualified sick and family leave wages paid in 2023 against
$250,000) and Medicare tax on wages paid in the fourth the liability for the first payroll payment of the year, but not
quarter. If the amount of the payroll tax credit remaining below zero. Then reduce the liability for each successive
exceeded Rose Co.'s share of social security tax (up to payroll payment in the year until the nonrefundable portion
$250,000) and Medicare tax on wages paid in the fourth of the credit is used. Any credit for qualified sick and
quarter, it could be carried forward and treated as a payroll family leave wages paid in 2023 for leave taken after
tax credit for the first quarter of 2024. March 31, 2021, and before October 1, 2021, that is
Nonrefundable portion of credit for qualified sick remaining at the end of the year because it exceeds the
and family leave wages for leave taken after March employer share of Medicare tax is claimed on line 10f as a
31, 2020, and before April 1, 2021 (line 8b). The refundable credit. The refundable portion of the credit
nonrefundable portion of the credit for qualified sick and doesn’t reduce the liability reported on line 13 or Form
family leave wages paid in 2023 for leave taken after 945-A.
March 31, 2020, and before April 1, 2021, is limited to the You may reduce your deposits by the amount of
employer share of social security tax on wages paid TIP the nonrefundable and refundable portions of the
during the year that is remaining after that share is first credit for qualified sick and family leave wages, as
reduced by any credit claimed against the employer share discussed earlier under Reducing your deposits for the
of social security tax on Form 8974, line 12, for the credit for qualified sick and family leave wages.
qualified small business payroll tax credit for increasing
research activities; any credit to be claimed on Form
5884-C, line 11, for the work opportunity credit for Part 3: Tell Us About Your Business
qualified tax-exempt organizations hiring qualified In Part 3, answer only those questions that apply to your
veterans; and/or any credit to be claimed on Form 5884-D business. If the questions don't apply, leave them blank
for the disaster credit for qualified tax-exempt and go to Part 4.
organizations. In completing line 13 or Form 945-A, you
take into account the nonrefundable portion of the credit 14. If Your Business Has Closed...
for qualified sick and family leave wages paid in 2023 If you permanently go out of business or stop paying
against the liability for the first payroll payment of the year, wages, you must file a final return. To tell the IRS that a
but not below zero. Then reduce the liability for each particular Form 944 is your final return, check the box on
successive payroll payment of the year until the line 14 and enter the date you last paid wages in the
nonrefundable portion of the credit is used. Any credit for space provided. For additional filing requirements,
qualified sick and family leave wages paid in 2023 for including information about attaching a statement to your
leave taken after March 31, 2020, and before April 1, final return, see If Your Business Has Closed, earlier.
2021, that is remaining at the end of the year because it
exceeds the employer share of social security tax is Lines 15, 16, and 19 Through 24
claimed on line 10d as a refundable credit. The refundable The amounts entered on lines 15, 16, and 19 through 24
portion of the credit doesn’t reduce the liability reported on are amounts that you use on the worksheets at the end of
line 13 or Form 945-A. these instructions to figure certain credits. If you’re
Example. Maple Co. is a monthly schedule depositor claiming these credits, you must enter the applicable
that pays employees every Friday. In 2023, Maple Co. had amounts.
pay dates every Friday starting on January 6, 2023. Maple
Complete lines 15 and 16 only if qualified health
Co. paid qualified sick and family leave wages on March
plan expenses allocable to qualified sick leave
10 and March 17 for leave taken after March 31, 2020, CAUTION!
wages and/or qualified family leave wages were
and before April 1, 2021. The nonrefundable portion of the
paid in 2023 for leave taken after March 31, 2020, and
credit for qualified sick and family leave wages for the year
before April 1, 2021.
is $300. On line 13, Maple Co. will use the $300 to reduce
the liability for the January 6 pay date, but not below zero.
If any nonrefundable portion of the credit remains, Maple 15. Qualified Health Plan Expenses Allocable to
Co. applies it to the liability for the January 13 pay date, Qualified Sick Leave Wages for Leave Taken
then the January 20 pay date, and so forth until the entire After March 31, 2020, and Before April 1, 2021
$300 is used. Enter the qualified health plan expenses allocable to
Nonrefundable portion of credit for qualified sick qualified sick leave wages paid in 2023 for leave taken
and family leave wages for leave taken after March after March 31, 2020, and before April 1, 2021. This
31, 2021, and before October 1, 2021 (line 8d). The amount is also entered on Worksheet 1, Step 2, line 2b.
nonrefundable portion of the credit for qualified sick and
family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021, is limited to
the employer share of Medicare tax on wages paid during

Instructions for Form 944 (2023) -17-

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16. Qualified Health Plan Expenses Allocable to This amount is also entered on Worksheet 2, Step 2,
Qualified Family Leave Wages for Leave Taken line 2g.

After March 31, 2020, and Before April 1, 2021 23. Qualified Health Plan Expenses Allocable to
Enter the qualified health plan expenses allocable to Qualified Family Leave Wages Reported on
qualified family leave wages paid in 2023 for leave taken
Line 22
after March 31, 2020, and before April 1, 2021. This
amount is also entered on Worksheet 1, Step 2, line 2f. Enter the qualified health plan expenses allocable to
qualified family leave wages paid in 2023 for leave taken
Complete lines 19, 20, and 21 only if qualified after March 31, 2021, and before October 1, 2021. This
! sick leave wages were paid in 2023 for leave amount is also entered on Worksheet 2, Step 2, line 2h.
CAUTION taken after March 31, 2021, and before October 1,
2021. 24. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
19. Qualified Sick Leave Wages for Leave Taken Family Leave Wages Reported on Line 22
After March 31, 2021, and Before October 1, Enter the collectively bargained defined benefit pension
2021 plan contributions and collectively bargained
Enter the qualified sick leave wages you paid in 2023 to apprenticeship program contributions allocable to
your employees for leave taken after March 31, 2021, and qualified family leave wages paid in 2023 for leave taken
before October 1, 2021, including any qualified sick leave after March 31, 2021, and before October 1, 2021. This
wages that were above the social security wage base and amount is also entered on Worksheet 2, Step 2, line 2i.
any qualified sick leave wages excluded from the
definition of employment under sections 3121(b)(1)–(22). Part 4: May We Speak With Your
See the instructions for line 8d, earlier, for more Third-Party Designee?
information about qualified sick leave wages for leave
taken after March 31, 2021, and before October 1, 2021. If you want to allow an employee, a paid tax preparer, or
This amount is also entered on Worksheet 2, Step 2, another person to discuss your Form 944 with the IRS,
line 2a. check the “Yes” box in Part 4. Enter the name, phone
number, and five-digit personal identification number
20. Qualified Health Plan Expenses Allocable to (PIN) of the specific person to speak with—not the name
Qualified Sick Leave Wages Reported on Line 19 of the firm that prepared your tax return. The designee
Enter the qualified health plan expenses allocable to may choose any five numbers as their PIN.
qualified sick leave wages paid in 2023 for leave taken By checking “Yes,” you authorize the IRS to talk to the
after March 31, 2021, and before October 1, 2021. This person you named (your designee) about any questions
amount is also entered on Worksheet 2, Step 2, line 2b. we may have while we process your return. You also
authorize your designee to do all of the following.
21. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified • Give us any information that is missing from your return.
Sick Leave Wages Reported on Line 19 • Call us for information about processing your return.
Enter the collectively bargained defined benefit pension • Respond to certain IRS notices that you have shared
with your designee about math errors and return
plan contributions and collectively bargained
preparation. The IRS won't send notices to your designee.
apprenticeship program contributions allocable to
qualified sick leave wages paid in 2023 for leave taken You’re not authorizing your designee to bind you to
after March 31, 2021, and before October 1, 2021. This anything (including additional tax liability) or to otherwise
amount is also entered on Worksheet 2, Step 2, line 2c. represent you before the IRS. If you want to expand your
Complete lines 22, 23, and 24 only if qualified designee's authorization, see Pub. 947.
! family leave wages were paid in 2023 for leave The authorization will automatically expire 1 year after
CAUTION taken after March 31, 2021, and before October 1,
the due date (without regard to extensions) for filing your
2021. Form 944. If you or your designee wants to terminate the
authorization, write to the IRS office for your location using
22. Qualified Family Leave Wages for Leave the Without a payment address under Where Should You
Taken After March 31, 2021, and Before October File, earlier.
1, 2021
Part 5: Sign Here (Approved Roles)
Enter the qualified family leave wages you paid in 2023 to
your employees for leave taken after March 31, 2021, and Complete all information and sign Form 944. The following
before October 1, 2021, including any qualified family persons are authorized to sign the return for each type of
leave wages that were above the social security wage business entity.
base and any qualified family leave wages excluded from • Sole proprietorship—The individual who owns the
the definition of employment under sections 3121(b)(1)– business.
(22). See the instructions for line 8d, earlier, for more • Corporation (including a limited liability company
information about qualified family leave wages for leave (LLC) treated as a corporation)—The president, vice
taken after March 31, 2021, and before October 1, 2021. president, or other principal officer duly authorized to sign.

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• Partnership (including an LLC treated as a If you’re a paid preparer, enter your Preparer Tax
partnership) or unincorporated organization—A Identification Number (PTIN) in the space provided.
responsible and duly authorized partner, member, or Include your complete address. If you work for a firm,
officer having knowledge of its affairs. enter the firm's name and the EIN of the firm. You can
• Single-member LLC treated as a disregarded entity apply for a PTIN online or by filing Form W-12. For more
for federal income tax purposes—The owner of the information about applying for a PTIN online, go to
LLC or a principal officer duly authorized to sign. IRS.gov/PTIN. You can't use your PTIN in place of the EIN
• Trust or estate—The fiduciary. of the tax preparation firm.
Form 944 may be signed by a duly authorized agent of Generally, don't complete this section if you’re filing the
the taxpayer if a valid power of attorney has been filed. return as a reporting agent and have a valid Form 8655 on
Alternative signature method. Corporate officers or file with the IRS. However, a reporting agent must
duly authorized agents may sign Form 944 by rubber complete this section if the reporting agent offered legal
stamp, mechanical device, or computer software program. advice, for example, advising the client on determining
For details and required documentation, see Rev. Proc. whether its workers are employees or independent
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/ contractors for federal tax purposes.
2005-28_IRB#RP-2005-39.
How To Get Forms, Instructions, and
Paid Preparer Use Only
Publications
A paid preparer must sign Form 944 and provide the
information in the Paid Preparer Use Only section of Part 5 You can view, download, or print most of the
if the preparer was paid to prepare Form 944 and isn't an forms, instructions, and publications you may
employee of the filing entity. Paid preparers must sign need at IRS.gov/Forms. Otherwise, you can go to
paper returns with a manual signature. The preparer must IRS.gov/OrderForms to place an order and have forms
give you a copy of the return in addition to the copy to be mailed to you.
filed with the IRS.

Instructions for Form 944 (2023) -19-

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Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid 
in 2023 for Leave Taken After March 31, 2020, and Before April 1, 
2021                                                                                                                                             Keep for Your Records
Determine how you will complete this worksheet.
If you paid qualified sick leave wages and/or qualified family leave wages for leave taken after March 31, 2020, and before April 1, 2021, 
complete Step 1 and Step 2. Caution: Use Worksheet 2 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken 
after March 31, 2021, and before October 1, 2021.
Step 1.         Determine the employer share of social security tax after it is reduced by any credit claimed on Form 8974 and any 
                credit to be claimed on Form 5884-C and/or Form 5884-D
        1a      Enter the amount of social security tax from Form 944, Part 1, line 4a, 
                column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1a       
        1b      Enter the amount of social security tax from Form 944, Part 1, line 4b, 
                column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1b       
        1c      Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         1c       
        1d      Multiply line 1c by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1d       
        1e      If you’re a third-party payer of sick pay that isn't an agent and you're claiming credits 
                for amounts paid to your employees, enter the employer share of social security tax 
                included on Form 944, Part 1, line 6 (enter as a positive number) . . . . . . . . . . . . . . . .                             1e       
        1f      Employer share of social security tax. Subtract line 1e from line 1d    . . . . . . . . . . .                                          1f              
        1g      Enter the amount from Form 8974, line 12, for this year . . . . . . . . . . . . . . . . . . . . . . .                         1g       
        1h      Enter the amount to be claimed on Form 5884-C, line 11, for this year . . . . . . . . . . . .                                 1h       
        1i      Enter the amount to be claimed on Form 5884-D, line 12, for this year . . . . . . . . . . . .                                 1i       
        1j      Total nonrefundable credits already used against the employer share of social 
                security tax. Add lines 1g, 1h, and 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         1j  
        1k      Employer share of social security tax remaining. Subtract line 1j 
                from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1k  
Step 2.         Figure the sick and family leave credit
        2a      Qualified sick leave wages reported on Form 944, Part 1, line 4a(i), column 1 . . . . . . .                                   2a       
        2a(i)   Qualified sick leave wages included on Form 944, Part 1, line 4c, but not included on 
                Form 944, Part 1, line 4a(i), column 1, because the wages reported on that line were 
                limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  2a(i)    
        2a(ii)  Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . .                        2a(ii)   
        2a(iii)  Qualified sick leave wages excluded from the definition of employment under sections 
                3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2a(iii)  
        2b      Qualified health plan expenses allocable to qualified sick leave wages (Form 944, Part 
                3, line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b       
        2c      Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 
                1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2c       
        2d      Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . . .                                           2d  
        2e      Qualified family leave wages reported on Form 944, Part 1, line 4a(ii), 
                column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2e       
        2e(i)   Qualified family leave wages included on Form 944, Part 1, line 4c, but not included on 
                Form 944, Part 1, line 4a(ii), column 1, because the wages reported on that line were 
                limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  2e(i)    
        2e(ii)  Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . . .                        2e(ii)   
        2e(iii) Qualified family leave wages excluded from the definition of employment under 
                sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2e(iii)  
        2f      Qualified health plan expenses allocable to qualified family leave wages (Form 944, 
                Part 3, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2f       
        2g      Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by 
                1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2g       
        2h      Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g . . . . . . .                                           2h  
        2i      Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . . .                                                2i  
        2j      Nonrefundable portion of credit for qualified sick and family leave wages for 
                leave taken after March 31, 2020, and before April 1, 2021. Enter the smaller of 
                line 1k or line 2i. Enter this amount on Form 944, Part 1, line 8b . . . . . . . . . . . . . . . . .                                   2j
        2k      Refundable portion of credit for qualified sick and family leave wages for leave 
                taken after March 31, 2020, and before April 1, 2021. Subtract line 2j from line 2i 
                and enter this amount on Form 944, Part 1, line 10d . . . . . . . . . . . . . . . . . . . . . . . . . .                                2k

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Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid 
in 2023 for Leave Taken After March 31, 2021, and Before October 1, 
2021                                                                                                                                                Keep for Your Records
Determine how you will complete this worksheet. 
If you paid qualified sick leave wages and/or qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, complete 
Step 1 and Step 2. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after March 31, 
2020, and before April 1, 2021.
Step 1.         Determine the employer share of Medicare tax after it is reduced by any credit claimed on Form 8974
        1a      Enter the amount of Medicare tax from Form 944, Part 1, line 4c, column 2 . . . . . . . . . . .                                  1a       
        1b      Multiply line 1a by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1b       
        1c      If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for 
                amounts paid to your employees, enter the employer share of Medicare tax included on 
                Form 944, Part 1, line 6 (enter as a positive number) . . . . . . . . . . . . . . . . . . . . . . . . . . .                      1c       
        1d      Employer share of Medicare tax. Subtract line 1c from line 1b  . . . . . . . . . . . . . . . . . .                                        1d              
        1e      Enter the amount from Form 8974, line 16, for this year . . . . . . . . . . . . . . . . . . . . . . . . .                        1e       
        1f      Employer share of Medicare tax remaining. Subtract line 1e from line 1d . . . . . . . . . .                                               1f              
Step 2.         Figure the sick and family leave credit
        2a      Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 
                2021 (Form 944, Part 3, line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2a       
        2a(i)   Qualified sick leave wages included on Form 944, Part 3, line 19, that were not included as 
                wages reported on Form 944, Part 1, lines 4a and 4c, because the qualified sick leave 
                wages were excluded from the definition of employment under sections 3121(b)(1)–
                (22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)    
        2a(ii)  Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2a(ii)   
        2a(iii) Qualified sick leave wages included on Form 944, Part 3, line 19, that were not included as 
                wages reported on Form 944, Part 1, line 4a, because the qualified sick leave wages were 
                limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 2a(iii)  
        2a(iv)  Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2a(iv)   
        2b      Qualified health plan expenses allocable to qualified sick leave wages for leave taken after 
                March 31, 2021, and before October 1, 2021 (Form 944, Part 3, line 20) . . . . . . . . . . . . .                                 2b       
        2c      Amounts under certain collectively bargained agreements allocable to qualified sick leave 
                wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, Part 3, 
                line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2c       
        2d      Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 
                6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       2d       
        2e      Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% 
                (0.0145)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2e       
        2f      Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . .                                           2f  
        2g      Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 
                2021 (Form 944, Part 3, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2g       
        2g(i)   Qualified family leave wages included on Form 944, Part 3, line 22, that were not included 
                as wages reported on Form 944, Part 1, lines 4a and 4c, because the qualified family leave 
                wages were excluded from the definition of employment under sections 3121(b)(1)–
                (22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)    
        2g(ii)  Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2g(ii)   
        2g(iii) Qualified family leave wages included on Form 944, Part 3, line 22, that were not included 
                as wages reported on Form 944, Part 1, line 4a, because the qualified family leave wages 
                were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    2g(iii)  
        2g(iv)  Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2g(iv)   
        2h      Qualified health plan expenses allocable to qualified family leave wages for leave taken 
                after March 31, 2021, and before October 1, 2021 (Form 944, Part 3, line 23)    . . . . . . . . .                                2h       
        2i      Amounts under certain collectively bargained agreements allocable to qualified family 
                leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, 
                Part 3, line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2i       
        2j      Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 
                6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       2j       
        2k      Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 
                1.45% (0.0145)    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2k       
        2l      Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . .                                         2l  
        2m      Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . .                                           2m  
        2n      Enter any credit claimed under section 41 for increasing research activities with respect to 
                any wages taken into account for the credit for qualified sick and family leave 
                wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2n       
        2o      Credit for qualified sick and family leave wages after adjusting for other credits. 
                Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     2o  
        2p      Nonrefundable portion of credit for qualified sick and family leave wages for leave 
                taken after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1f or 
                line 2o. Enter this amount on Form 944, Part 1, line 8d . . . . . . . . . . . . . . . . . . . . . . . . . .                               2p
        2q      Refundable portion of credit for qualified sick and family leave wages for leave 
                taken after March 31, 2021, and before October 1, 2021. Subtract line 2p from line 2o 
                and enter this amount on Form 944, Part 1, line 10f . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               2q

Instructions for Form 944 (2023)                                  -21-

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