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                                                                                                        Department of the Treasury
                                                                                                        Internal Revenue Service
Instructions for Form 944-X

(Rev. February 2024)
Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund

Section references are to the Internal Revenue Code                          instructions don't discuss who is eligible to claim the credit 
unless otherwise noted.                                                      for qualified sick and family leave wages, the employee 
                                                                             retention credit, or the COBRA premium assistance credit. 
Contents                                                              Page
                                                                             The current Instructions for Form 944 are available at 
Future Developments     . . . . . . . . . . . . . . . . . . . . . . . .   1
                                                                             IRS.gov/Form944. If you need a prior revision of the 
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1  Instructions for Form 944, select the link for “All Revisions 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  for Form 944” under “Other Items You May Find Useful.”
General Instructions: Understanding Form 944-X                  . . . .   3
What Is the Purpose of Form 944-X?                  . . . . . . . . . .   3  What's New
Where Can You Get Help?             . . . . . . . . . . . . . . . . . .   4
                                                                             Qualified small business payroll tax credit for in-
When Should You File Form 944-X? . . . . . . . . . . .                    5  creasing research activities. For tax years beginning 
Is There a Deadline for Filing Form 944-X? . . . . . .                    5  before January 1, 2023, a qualified small business may 
Where Should You File Form 944-X?                   . . . . . . . . . .   6  elect to claim up to $250,000 of its credit for increasing 
How Should You Complete Form 944-X?                       . . . . . . .   6  research activities as a payroll tax credit. The Inflation 
Overview of the Process           . . . . . . . . . . . . . . . . . . .   7  Reduction Act of 2022 (the IRA) increases the election 
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . .  7  amount to $500,000 for tax years beginning after 
                                                                             December 31, 2022. The payroll tax credit election must 
Part 1: Select ONLY One Process                 . . . . . . . . . . . .   7  be made on or before the due date of the originally filed 
Part 2: Complete the Certifications . . . . . . . . . . . .               8  income tax return (including extensions). The portion of 
Part 3: Enter the Corrections for the Calendar                               the credit used against payroll taxes is allowed in the first 
    Year You’re Correcting . . . . . . . . . . . . . . . . . . .          9  calendar quarter beginning after the date that the qualified 
Part 4: Explain Your Corrections for the                                     small business filed its income tax return. The election 
    Calendar Year You’re Correcting             . . . . . . . . . . .     25 and determination of the credit amount that will be used 
Part 5: Sign Here       . . . . . . . . . . . . . . . . . . . . . . .     25 against the employer's payroll taxes are made on Form 
Worksheet 1. Adjusted Credit for Qualified Sick and                          6765, Credit for Increasing Research Activities. The 
Family Leave Wages for Leave Taken After                                     amount from Form 6765, line 44, must then be reported 
March 31, 2020, and Before April 1, 2021 . . . . . .                      27 on Form 8974, Qualified Small Business Payroll Tax Credit 
                                                                             for Increasing Research Activities.
Worksheet 2. Adjusted Employee Retention Credit 
for Qualified Wages Paid After March 12, 2020,                               For quarters beginning before January 1, 2023, the 
and Before January 1, 2021, for a 2020 Form                                  payroll tax credit can be used only against the employer 
944, or Qualified Wages Paid After December                                  share of social security tax for the quarter and any 
31, 2020, and Before July 1, 2021, for a 2021                                remaining credit is carried forward to the next quarter. 
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        28 Starting in the first quarter of 2023, the payroll tax credit is 
Worksheet 3. Adjusted Credit for Qualified Sick and                          first used to reduce the employer share of social security 
Family Leave Wages for Leave Taken After                                     tax up to $250,000 per quarter and any remaining credit 
March 31, 2021, and Before October 1, 2021                      . . .     29 reduces the employer share of Medicare tax for the 
Worksheet 4. Adjusted Employee Retention Credit                              quarter. Any remaining credit, after reducing the employer 
for Qualified Wages Paid After June 30, 2021,                                share of social security tax and the employer share of 
and Before January 1, 2022 . . . . . . . . . . . . . . . .                30 Medicare tax, is then carried forward to the next quarter. 
                                                                             Form 8974 is used to determine the amount of the credit 
Worksheet 5. Adjusted COBRA Premium 
                                                                             that can be used in the current quarter. Corrections to this 
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . .           31
                                                                             credit are made on Form 944-X, line 15. If you make a 
How Can You Get Forms, Instructions, and                                     correction to Form 944-X, line 15, you must attach a 
Publications From the IRS? . . . . . . . . . . . . . . . .                31 corrected Form 8974. For more information, see the 
Future Developments                                                          Instructions for Form 8974 and go to IRS.gov/
                                                                             ResearchPayrollTC.
For the latest information about developments related to 
Form 944-X and its instructions, such as legislation                                 If you claimed the credit for qualified sick and 
enacted after they were published, go to IRS.gov/                            !       family leave wages for leave taken after March 31, 
Form944X.                                                                    CAUTION 2020, and before April 1, 2021, and you make any 
                                                                             corrections on Form 944-X to amounts used to figure this 
    Before you proceed with these instructions and                           credit, you'll need to refigure the amount of this credit 
TIP completing Form 944-X, you'll need a copy of the                         using Worksheet 1. You'll also use this worksheet to figure 
    Instructions for Form 944 because these                                  this credit if you’re claiming it for the first time on Form 
instructions don't repeat all of the information included in                 944-X. If you claimed the credit for qualified sick and 
the Instructions for Form 944. For example, these                            family leave wages for leave taken after March 31, 2021, 

Jan 31, 2024                                                          Cat. No. 20334B

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and before October 1, 2021, and you make any                     The COVID-19 related employee retention credit has 
corrections on Form 944-X to amounts used to figure this         expired. The employee retention credit enacted under 
credit, you'll need to refigure the amount of this credit        the Coronavirus Aid, Relief, and Economic Security 
using Worksheet 3. You'll also use this worksheet to figure      (CARES) Act and amended and extended by the Taxpayer 
this credit if you’re claiming it for the first time on Form     Certainty and Disaster Tax Relief Act of 2020 was limited 
944-X. If you claimed the employee retention credit for          to qualified wages paid after March 12, 2020, and before 
wages paid after March 12, 2020, and before July 1, 2021,        July 1, 2021. The employee retention credit under section 
and you make any corrections on Form 944-X to amounts            3134 of the Internal Revenue Code, as enacted by the 
used to figure this credit, you'll need to refigure the          ARP and amended by the Infrastructure Investment and 
amount of this credit using Worksheet 2. You'll also use         Jobs Act, was limited to qualified wages paid after June 
this worksheet to figure this credit if you’re claiming it for   30, 2021, and before October 1, 2021, unless the 
the first time on Form 944-X. If you claimed the employee        employer was a recovery startup business. An employer 
retention credit for wages paid after June 30, 2021, and         that was a recovery startup business could also claim the 
before January 1, 2022, and you make any corrections on          employee retention credit for qualified wages paid after 
Form 944-X to amounts used to figure this credit, you'll         September 30, 2021, and before January 1, 2022. For 
need to refigure the amount of this credit using Worksheet       more information about the employee retention credit, 
4. You'll also use this worksheet to figure this credit if       including an eligibility checklist, frequently asked 
you’re claiming it for the first time on Form 944-X. If you      questions, information on identifying employee retention 
claimed the COBRA premium assistance credit and you              credit scam promotions, and directions on how to 
make any corrections on Form 944-X to amounts used to            withdraw a previously filed claim for the employee 
figure this credit, you'll need to refigure the amount of this   retention credit, go to IRS.gov/ERC.
credit using Worksheet 5. You'll also use this worksheet to 
                                                                 Corrections to amounts reported on Form 944, lines 8c, 
figure this credit if you’re claiming it for the first time on 
                                                                 10e, 17, and 18, for the employee retention credit are 
Form 944-X.
                                                                 reported on Form 944-X, lines 17a, 26a, 30, and 31, 
                                                                 respectively. However, how you figure the employee 
Reminders                                                        retention credit for qualified wages paid after March 12, 
      If a line on Form 944-X doesn't apply to you, leave        2020, and before July 1, 2021, is different from how you 
TIP   it blank. If you're correcting a year before 2020,         figure the credit for qualified wages paid after June 30, 
      you must leave blank lines 9, 10, 16, 17a, 23, 24,         2021, and before January 1, 2022. For corrections to 
25, 26a, 28, 29, 30, 31, and 32. If you're correcting a year     qualified wages paid after June 30, 2021, you may need to 
before 2021, you must leave blank lines 17b, 17c, 17d,           complete line 39 to tell us if you're eligible for the 
26b, 26c, 33, 34, 35, 36, 37, 38, 39, and 40. If you’re          employee retention credit solely because your business is 
correcting a year after 2021, you must leave blank lines         a recovery startup business. For corrections to qualified 
17a, 26a, 30, 31, 39, and 40.                                    wages paid after September 30, 2021, you may need to 
                                                                 complete line 40 to tell us if you’re eligible for the 
The COVID-19 related credit for qualified sick and               employee retention credit solely because your business is 
family leave wages is limited to leave taken after               a recovery startup business.
March 31, 2020, and before October 1, 2021.      The             Credit for COBRA premium assistance payments is 
credit for qualified sick and family leave wages, as             limited to periods of coverage beginning on or after 
enacted under the Families First Coronavirus Response            April 1, 2021, through periods of coverage beginning 
Act (FFCRA) and amended and extended by the                      on or before September 30, 2021.    Section 9501 of the 
COVID-related Tax Relief Act of 2020, is for leave taken         ARP provides for COBRA premium assistance in the form 
after March 31, 2020, and before April 1, 2021, and the          of a full reduction in the premium otherwise payable by 
credit for qualified sick and family leave wages under           certain individuals and their families who elect COBRA 
sections 3131, 3132, and 3133 of the Internal Revenue            continuation coverage due to a loss of coverage as the 
Code, as enacted under the American Rescue Plan Act of           result of a reduction in hours or an involuntary termination 
2021 (the ARP), is for leave taken after March 31, 2021,         of employment (assistance eligible individuals). This 
and before October 1, 2021. For more information about           COBRA premium assistance was available for periods of 
the credit for qualified sick and family leave wages, go to      coverage beginning on or after April 1, 2021, through 
IRS.gov/PLC.                                                     periods of coverage beginning on or before September 
  Corrections to amounts reported on Form 944, lines             30, 2021. A premium payee was entitled to the COBRA 
4a(i), 4a(ii), 8b, 10d, 15, and 16, for the credit for qualified premium assistance credit at the time an eligible individual 
sick and family leave wages for leave taken after March          elects coverage. Therefore, other than in rare 
31, 2020, and before April 1, 2021, are reported on Form         circumstances, due to the COBRA notice and election 
944-X, lines 9, 10, 16, 25, 28, and 29, respectively.            period requirements (generally, employers have 60 days 
Corrections to amounts reported on Form 944, lines 8d,           to provide notice and assistance eligible individuals have 
10f, 19, 20, 21, 22, 23, and 24, for the credit for qualified    60 days to elect coverage), January 2022 was generally 
sick and family leave wages for leave taken after March          the end of the period in which an assistance eligible 
31, 2021, and before October 1, 2021, are reported on            individual would have elected coverage. Under some rare 
Form 944-X, lines 17b, 26b, 33, 34, 35, 36, 37, and 38,          circumstances, it may be possible for a premium payee to 
respectively.                                                    become entitled to the COBRA premium assistance credit 
                                                                 after January 2022. In these rare instances, the credit was 

2                                                                         Instructions for Form 944-X (Rev. 2-2024)

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still claimed on Form 944 filed for 2022 and an You can't file a Form 944-X to correct federal income
adjustment, if needed, can be made on Form 944-X for tax withholding for prior years for nonadministrative errors.
2022. Employers eligible to claim the COBRA premium In other words, you can't correct federal income tax
assistance credit after 2022 must file Form 944-X to claim actually withheld from an employee in a prior year if you
the credit. discover that you didn't withhold the right amount. For
For more information on COBRA premium assistance example, you can't correct federal income tax withheld in a
payments and the credit, see Notice 2021-31, 2021-23 prior year because you used the wrong income tax
I.R.B. 1173, available at IRS.gov/irb/ withholding table or you didn't treat a payment correctly as
2021-23_IRB#NOT-2021-31; and Notice 2021-46, taxable or nontaxable. Similarly, if you paid federal income
2021-33 I.R.B. 303, available at IRS.gov/irb/ tax in a prior year on behalf of your employee, rather than
2021-33_IRB#NOT-2021-46. deducting it from the employee's pay (which resulted in
additional wages subject to tax), and in a subsequent year
Corrections to amounts reported on Form 944, lines 8e,
you determine that you incorrectly calculated the amount
8f, and 10g, for the COBRA premium assistance credit are
of tax, you can't correct the federal income tax
reported on Form 944-X, lines 17c, 17d, and 26c,
withholding. However, you must still make any necessary
respectively.
corrections to the amount of wages you reported on Form
Payroll tax credit for certain tax-exempt organiza- 944 and Form W-2, Wage and Tax Statement, for a prior
tions affected by qualified disasters. Section 303(d) of year by filing Form 944-X and Form W-2c, Corrected
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 Wage and Tax Statement, respectively. You'll report the
allows for a payroll tax credit for certain tax-exempt correct wages on Form 944-X, line 6, column 1.
organizations affected by certain qualified disasters not
The amount actually withheld is reflected on
related to COVID-19. This credit is claimed on Form
TIP payroll information or on Form W-2, which can be
5884-D. If applicable to the year that you're correcting,
used by the employee to claim a credit for
you'll enter the credit claimed on Form 5884-D on
withholding for individual income tax return purposes.
Worksheet 1 to figure your credit for qualified sick and
family leave wages for leave taken before April 1, 2021, or Correcting Additional Medicare Tax withholding and
Worksheet 2 to figure the employee retention credit for wages and tips subject to Additional Medicare Tax
wages paid after March 12, 2020, and before July 1, 2021. withholding. Wages and tips subject to Additional
For more information about this credit, go to IRS.gov/ Medicare Tax withholding are reported on Form 944,
Form5884D. line 4d. Certain errors discovered on a previously filed
Employee consents to support a claim for refund. Form 944 are corrected on Form 944-X, line 13. However,
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at you can’t file a Form 944-X to correct the wrong amount of
IRS.gov/irb/2017-14_IRB#RP-2017-28, provides Additional Medicare Tax actually withheld from an
guidance to employers on the requirements for employee employee in a prior year, including any amount you paid
consents used by an employer to support a claim for on behalf of your employee rather than deducting it from
refund of overcollected social security tax and Medicare the employee’s pay (which resulted in additional wages
tax. The revenue procedure clarifies the basic subject to tax). See the instructions for line 13, later, for
requirements for both a request for employee consent and more information on the types of errors that can be
for the employee consent, and permits a consent to be corrected and how the correction is reported on Form
requested, furnished, and retained in an electronic format 944-X. For more information about Additional Medicare
as an alternative to a paper format. The revenue Tax withholding, see the Instructions for Form 944 or go to
procedure also contains guidance concerning when an IRS.gov/ADMTfaqs.
employer may claim a refund of only the employer share of
overcollected social security tax and Medicare tax. The
revenue procedure requires that any request for consent General Instructions:
include an Additional Medicare Tax notice indicating that Understanding Form 944-X
any claim on the employees’ behalf won’t include a claim
for overpaid Additional Medicare Tax. What Is the Purpose of Form 944-X?
Correcting federal income tax withheld. Generally, References to federal income tax withholding
you may only correct administrative errors to federal ! don't apply to employers in American Samoa,
income tax withholding (that is, errors in which the amount CAUTION Guam, the Commonwealth of the Northern
reported on Form 944, line 2, isn’t the amount you actually Mariana Islands (CNMI), the U.S. Virgin Islands (USVI),
withheld from an employee’s wages) and errors for which and Puerto Rico, unless you have employees who are
section 3509 rates apply. See section 13 of Pub. 15, subject to U.S. income tax withholding.
Employer's Tax Guide, for more information about
corrections during the calendar year and about Use Form 944-X to correct errors on a previously filed
administrative errors. See section 2 of Pub. 15 for more Form 944. Use Form 944-X to correct:
information about section 3509. If section 3509 rates • Wages, tips, and other compensation;
apply, see the instructions for lines 18–21, later. • Federal income tax withheld from wages, tips, and other
compensation;
Only transposition or math errors involving the • Taxable social security wages;
! inaccurate reporting of the amount actually • Taxable social security tips;
CAUTION withheld are administrative errors. • Taxable Medicare wages and tips;

Instructions for Form 944-X (Rev. 2-2024) 3

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• Taxable wages and tips subject to Additional Medicare overreported tax amount. An overreported employment
Tax withholding; tax credit or social security tax deferral should be treated
• Deferred amount of the employer share of social like an underreported tax amount. For more information,
security tax; including which process to select on lines 1 and 2, see
• Deferred amount of the employee share of social Correcting an employment tax credit or social security tax
security tax; deferral, later.
• Qualified small business payroll tax credit for increasing
research activities; Report the correction of underreported and
• Amounts reported on Form 944 for the credit for overreported tax amounts for the same year on a single
qualified sick and family leave wages for leave taken after Form 944-X, unless you’re requesting a refund or
March 31, 2020, and before April 1, 2021, including abatement. If you’re requesting a refund or abatement and
adjustments to Form 944, lines 4a(i), 4a(ii), 8b, 10d, 15, you’re correcting both underreported and overreported tax
and 16; amounts, file one Form 944-X correcting the
• Amounts reported on Form 944 for the credit for underreported tax amounts only and a second Form
qualified sick and family leave wages for leave taken after 944-X correcting the overreported tax amounts.
March 31, 2021, and before October 1, 2021, including
You’ll use the adjustment process if you underreported
adjustments to Form 944, lines 8d, 10f, 19, 20, 21, 22, 23,
employment taxes and are making a payment, or if you
and 24;
overreported employment taxes and will be applying the
• Amounts reported on Form 944 for the employee
credit to Form 944 for the period during which you file
retention credit, including adjustments to Form 944, lines
Form 944-X. However, see the Caution under Is There a
8c, 10e, 17, 18, 25, and 26; and
Deadline for Filing Form 944-X, later, if you’re correcting
• Amounts reported on Form 944 for the COBRA
overreported tax amounts during the last 90 days of a
premium assistance credit for periods of coverage
period of limitations. You’ll use the claim process if you
beginning on or after April 1, 2021, through periods of
overreported employment taxes and are requesting a
coverage beginning on or before September 30, 2021,
refund or abatement of the overreported tax amount.
including adjustments to Form 944, lines 8e, 8f, and 10g.
Follow the chart on page 6 of Form 944-X for help in
Use Form 843, Claim for Refund and Request for choosing whether to use the adjustment process or the
Abatement, to request a refund or abatement of assessed claim process. Be sure to give us a detailed explanation
interest or penalties. Don’t request a refund or abatement on line 43 for each correction that you show on Form
of assessed interest or penalties on Form 944 or Form 944-X.
944-X.
Continue to report current year adjustments for
We use the terms “correct” and “corrections” on fractions of cents, third-party sick pay, tips, and
TIP Form 944-X and in these instructions to include group-term life insurance on Form 944, line 6.
interest-free adjustments under sections 6205 and
You have additional requirements to complete when
6413 and claims for refund and abatement under sections
filing Form 944-X, such as certifying that you filed (or will
6402, 6414, and 6404. See Rev. Rul. 2009-39 for
file) all applicable Forms W-2 and Forms W-2c. For
examples of how the interest-free adjustment and claim
corrections of overreported federal income tax, social
for refund rules apply in 10 different situations. You can
security tax, Medicare tax, or Additional Medicare Tax,
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/
you must make any certifications that apply to your
2009-52_IRB#RR-2009-39.
situation.
When you discover an error on a previously filed Form Don’t use Form 944-X to correct Form CT-1, 941,
944, you must: ! 941-SS, 943, or 945. Instead, use the “X” form
• Correct that error using Form 944-X; CAUTION that corresponds to those forms (Form CT-1 X,
• File a separate Form 944-X for each Form 944 that 941-X, 943-X, or 945-X).
you’re correcting; and
• Generally, file Form 944-X separately. Don’t file Form Where Can You Get Help?
944-X with Form 944. However, if you didn’t previously file
Form 944 because you mistakenly treated your employees For help filing Form 944-X or for questions about federal
as nonemployees, you may have to file Form 944-X with employment taxes and tax corrections, you can:
Form 944. See the instructions for line 42, later. • Go to IRS.gov/EmploymentTaxes and IRS.gov/
CorrectingEmploymentTaxes;
If you didn’t file a Form 944 for 1 or more years for
• See Pub. 15 or Pub. 80, Federal Tax Guide for
which you should have filed Form 944, don’t use Form
Employers in the U.S. Virgin Islands, Guam, American
944-X. Instead, file Form 944 for each of those years.
Samoa, and the Commonwealth of the Northern Mariana
Also, see When Should You File Form 944-X, later.
Islands; or
However, if you didn’t file Forms 944 because you
• Call the IRS Business and Specialty Tax Line toll free at
improperly treated workers as independent contractors or
800-829-4933 or 800-829-4059 (TDD/TTY for persons
nonemployees and are now reclassifying them as
who are deaf, hard of hearing, or have a speech
employees, see the instructions for line 42, later.
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
Unless otherwise specified in these instructions, local time (Alaska and Hawaii follow Pacific time;
TIP an underreported employment tax credit or social employers in Puerto Rico receive service from 8:00 a.m.
security tax deferral should be treated like an to 8:00 p.m. local time).

4 Instructions for Form 944-X (Rev. 2-2024)

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See also How Can You Get Forms, Instructions, and correction entered on Form 944-X, line 22) for the year,
Publications From the IRS, later. less any previous abatements and interest-free tax
assessments.
For tax years beginning after December 31, 2023,
TIP Pub. 15 will be used by all employers, including Example—You owe tax. On February 16, 2024, you
employers in the U.S. territories. Pub. 80 will be discovered that you underreported $1,000 of social
discontinued, but you may still need to reference the Pub. security and Medicare wages on your 2023 Form 944. File
80 that was applicable for the tax year that you're Form 944-X and pay the amount you owe by January 31,
correcting. 2025, because you discovered the error in 2024 and
January 31, 2025, is the due date for that year. If you file
When Should You File Form 944-X? Form 944-X before January 31, 2025, pay the amount you
owe by the time you file.
File Form 944-X when you discover an error on a
Form 944-X can’t be used to correct
previously filed Form 944.
underreported amounts of Additional Medicare
However, if your only errors on Form 944 relate to CAUTION! Tax unless the amounts were withheld from
federal tax liabilities reported in Part 2 of Form 944 or on employee wages.
Form 945-A, Annual Record of Federal Tax Liability, don’t
file Form 944-X. To correct federal tax liabilities reported in Overreported tax—Adjustment process. If you
Part 2 of Form 944, file Form 945-A, but only enter the overreported tax and choose to apply the credit on Form
monthly totals. The daily entries aren’t required. For more 944 or Form 941, file an adjusted return on Form 944-X
information about correcting federal tax liabilities reported soon after you discover the error but more than 90 days
on Form 945-A, see the Form 945-A instructions. before the period of limitations on the credit or refund for
Form 944 expires. See Is There a Deadline for Filing Form
Due dates. The due date for filing Form 944-X depends 944-X, later.
on when you discover an error and if you underreported or
overreported tax. If you underreported tax, see Form 944-X can’t be used to correct overreported
Underreported tax next. For overreported tax amounts, ! amounts of Additional Medicare Tax unless the
you may choose to either make an interest-free CAUTION amounts were not withheld from employee wages.

adjustment or file a claim for refund or abatement. If you’re Example—You want your credit applied to Form
correcting overreported tax amounts, see Overreported 944. You filed your 2023 Form 944 on January 31, 2024,
tax—Adjustment process and Overreported tax—Claim and payments were timely made. On May 6, 2024, you
process, later. discover that you overreported tax on your 2023 Form
If any due date falls on a Saturday, Sunday, or legal 944. You file Form 944-X on June 7, 2024, and check the
holiday, you may file Form 944-X on the next business day. box on line 1 to indicate you want to use the adjustment
If we receive Form 944-X after the due date, we will treat process. The IRS treats your credit as a tax deposit made
Form 944-X as filed on time if the envelope containing on January 1, 2024. When you file your 2024 Form 944,
Form 944-X is properly addressed, contains sufficient include the amount from Form 944-X, line 27, on the “Total
postage, and is postmarked by the U.S. Postal Service on deposits” line of your 2024 Form 944.
or before the due date, or sent by an IRS-designated
private delivery service (PDS) on or before the due date. If Overreported tax—Claim process. If you overreported
you don’t follow these guidelines, we will consider Form tax on Form 944, you may choose to file a claim for refund
944-X filed when it is actually received. See Pub. 15 for or abatement on Form 944-X any time before the period of
more information on legal holidays. For more information limitations on credit or refund expires. If you also need to
about PDSs, see Where Should You File Form 944-X, correct any underreported tax amounts, you must file
later. another Form 944-X reporting only corrections to the
underreported tax amounts. See Is There a Deadline for
Underreported tax. If you’re correcting underreported Filing Form 944-X next.
tax, you must file Form 944-X by the due date of the return You may not file a refund claim to correct federal
for the return period in which you discovered the error ! income tax or Additional Medicare Tax actually
(January 31 of the following year) and pay the amount you CAUTION withheld from employees.
owe by the time you file. Doing so will generally ensure
that your correction is interest free and not subject to
Is There a Deadline for Filing Form
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.
See What About Penalties and Interest, later. For details 944-X?
on how to make a payment, see the instructions for
line 27, later. Generally, you may correct overreported taxes on a
previously filed Form 944 if you file Form 944-X within 3
If Form 944-X is filed late (after the due date of the years of the date Form 944 was filed or 2 years from the
return for the return period in which you discovered the date you paid the tax reported on Form 944, whichever is
error), you must attach an amended Form 945-A to Form later. You may correct underreported taxes on a previously
944-X. Otherwise, the IRS may assess an “averaged” FTD filed Form 944 if you file Form 944-X within 3 years of the
penalty. See “Averaged” FTD penalty in section 11 of Pub. date the Form 944 was filed. We call each of these time
15 for more information about “averaged” FTD penalties. frames a period of limitations. For purposes of the period
The total tax reported on Form 945-A, line M, must match
the corrected tax (Form 944, line 9, combined with any

Instructions for Form 944-X (Rev. 2-2024) 5

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of limitations, Form 944 is considered filed on April 15 of Use this address even if your business is located in a state
the succeeding year if filed before that date. that files in Cincinnati.

Example. You filed your 2020 Form 944 on January How Should You Complete Form
28, 2021, and payments were timely made. The IRS treats
the return as if it were filed on April 15, 2021. On January 944-X?
24, 2024, you discovered that you overreported social
security and Medicare wages on that form by $350. To Use a Separate Form 944-X for Each Year You’re
correct the error, you must file Form 944-X by April 15, Correcting
2024, and use the claim process. Use a separate Form 944-X for each Form 944 you’re
If you file Form 944-X to correct overreported tax correcting. For example, if you found errors on your Forms
944 for 2022 and 2023, file one Form 944-X to correct the
CAUTION limitations, you must use the claim process. You
! amounts in the last 90 days of a period of 2022 Form 944. File a second Form 944-X to correct the
can’t use the adjustment process. If you’re also correcting 2023 Form 944.
underreported tax amounts, you must file another Form
944-X to correct the underreported tax amounts using the Employer Identification Number (EIN), Name,
adjustment process and pay any tax due. and Address
Enter your EIN, name, and address in the spaces
Where Should You File Form 944-X? provided. Also enter your name and EIN on the tops of
pages 2, 3, 4, and 5, and on any attachments. If your
Send your completed Form 944-X to the address shown address has changed since you filed your Form 944, enter
next. the corrected information and the IRS will update your
address of record. Be sure to write your name, EIN, “Form
IF you’re in . . . THEN use this address . . . 944-X,” and the calendar year you’re correcting on the top
of any attachments.
Connecticut, Delaware, District of
Columbia, Florida, Georgia, Return You’re Correcting
Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts, Enter the calendar year of the Form 944 you’re correcting
Department of the Treasury
Michigan, New Hampshire, New in the box at the top of page 1. Enter the same calendar
Internal Revenue Service
Jersey, New York, North Carolina, year on pages 2, 3, 4, and 5, and on any attachments.
Cincinnati, OH 45999-0044
Ohio, Pennsylvania, Rhode
Island, South Carolina, Enter the Date You Discovered Errors
Tennessee, Vermont, Virginia, You must enter the date you discovered errors. You
West Virginia, Wisconsin
discover an error when you have enough information to be
Alabama, Alaska, Arizona, able to correct the error. If you’re reporting several errors
Arkansas, California, Colorado, you discovered at different times, enter the earliest date
Hawaii, Idaho, Iowa, Kansas, you discovered an error here. Report any subsequent
Louisiana, Minnesota, Department of the Treasury
Mississippi, Missouri, Montana, Internal Revenue Service dates and related errors on line 43.
Nebraska, Nevada, New Mexico, Ogden, UT 84201-0044
North Dakota, Oklahoma, Must You Make an Entry on Each Line?
Oregon, South Dakota, Texas, You must provide all of the information requested at the
Utah, Washington, Wyoming top of Form 944-X, page 1. You must check one box (but
No legal residence or principal Internal Revenue Service not both) in Part 1. In Part 2, you must check the box on
place of business in any state P.O. Box 409101 line 3 and any applicable boxes on lines 4 and 5. In Part 3,
Ogden, UT 84409 if any line doesn’t apply, leave it blank. Complete Parts 4
Special filing address for and 5 as instructed.
exempt organizations; federal,
Department of the Treasury
state, and local governmental How Should You Report Negative Amounts?
Internal Revenue Service
entities; and Indian tribal Form 944-X uses negative numbers to show reductions in
Ogden, UT 84201-0044
governmental entities, regardless tax (credits) and positive numbers to show additional tax
of location (amounts you owe).
When reporting a negative amount in columns 3 and 4,
use a minus sign instead of parentheses. For example,
PDSs can't deliver to P.O. boxes. You must use the U.S.
enter “-10.59” instead of “(10.59).” However, if you’re
Postal Service to mail an item to a P.O. box address. Go to
completing the return on your computer and your software
IRS.gov/PDS for the current list of PDSs. If you file Form
only allows you to use parentheses to report negative
944-X using a PDS, send it to the following address.
amounts, you may use them.
Ogden - Internal Revenue Submission Processing
How Should You Make Entries on Form 944-X?
Center
1973 Rulon White Blvd. You can help the IRS process Form 944-X timely and
Ogden, UT 84201 accurately if you follow these guidelines.
• Type or print your entries.

6 Instructions for Form 944-X (Rev. 2-2024)

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• Use Courier font (if possible) for all typed or To ensure the IRS has enough time to process a
computer-generated entries. TIP credit for an overreporting tax adjustment in the
• Omit dollar signs. You may use commas and decimal year in which you file Form 944-X, you’re
points, if desired. Enter dollar amounts to the left of any encouraged to file Form 944-X correcting the overreported
preprinted decimal point and cents to the right of it. tax amount in the first 11 months of a year. For example, if
• Always show an amount for cents, even if it is zero. you discover an overreported tax amount in December,
Don’t round entries to whole dollars. you may want to file Form 944-X during the first 11 months
• Complete all five pages and sign Form 944-X on of the next year. However, there must be 90 days
page 5. remaining on the period of limitations when you file Form
• Staple multiple sheets in the upper-left corner. 944-X. See the Caution under Is There a Deadline for
Filing Form 944-X, earlier. This should ensure the IRS will
What About Penalties and Interest? have enough time to process the Form 944-X so the credit
Generally, your correction of an underreported tax amount will be posted before you file Form 944, thus avoiding an
won’t be subject to an FTP penalty, an FTD penalty, or erroneous balance due notice from the IRS. See the
interest if you: example below.
• File on time (by the due date of Form 944 for the year in
which you discover the error), If you currently file Form 941 instead of Form 944 and will
• Pay the amount shown on line 27 by the time you file claim a credit on Form 941, file Form 944-X in the first 2
Form 944-X, months of a quarter in any quarter before the expiration of
• Enter the date you discovered the error, and the period of limitations on Form 944. In the year of the
• Explain in detail the grounds and facts relied on to expiration of the period of limitations on Form 944, file
support the correction. Form 944-X at least 90 days before the expiration date.
Example—You want your overreported tax applied
No correction will be eligible for interest-free treatment
as a credit on Form 944. On December 20, 2024, you
if any of the following apply.
discover you overreported your tax on your 2023 Form
• The amounts underreported relate to an issue that was
944 and want to choose the adjustment process. To allow
raised in an examination of a prior period.
the IRS enough time to process the credit, you file Form
• You knowingly underreported your employment tax
944-X on January 3, 2025, and take the credit on your
liability.
2025 Form 944.
• You received a notice and demand for payment.
• You received a notice of determination under section
7436. Specific Instructions:

If you receive a notice about a penalty after you file this Part 1: Select ONLY One Process
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don’t Because Form 944-X may be used to file either an
attach an explanation when you file your return. adjusted employment tax return or a claim for refund or
abatement, you must check one box on either line 1 or
Overview of the Process line 2. Don’t check both boxes.
To correct a previously filed Form 944, use Form 944-X to Correcting an employment tax credit or social securi-
file either an adjusted employment tax return or a claim for ty tax deferral. For lines 1 and 2, if you underreported an
refund or abatement. The adjustment process and the employment tax credit or the amount of social security tax
claim process are outlined below. deferred, treat it like you overreported a tax amount. If you
If you underreported the tax. If you underreported overreported an employment tax credit or the amount of
the tax on a previously filed Form 944, check the box on social security tax deferred, treat it like you underreported
line 1 and pay any additional amount you owe by the a tax amount. If you're filing Form 944-X to adjust only an
time you file Form 944-X. For details on how to make a employment tax credit and/or the amount of social
payment, see the instructions for line 27, later. security tax deferred and you're not correcting any
overreported taxes on Form 944-X, lines 6–13, skip lines 4
Example—You underreported employment taxes. and 5.
On June 18, 2024, you discovered an error that results in
additional tax on your 2023 Form 944. File Form 944-X by 1. Adjusted Employment Tax Return
January 31, 2025, and pay the amount you owe by the
Check the box on line 1 if you’re correcting underreported
time you file. See When Should You File Form 944-X,
tax amounts or overreported tax amounts and you would
earlier. Don’t attach Form 944-X to your 2024 Form 944.
like to use the adjustment process to correct the errors.
If you overreported the tax. If you overreported the
tax on a previously filed Form 944, choose one of the If you’re correcting both underreported tax amounts
following options. and overreported tax amounts on this form, you must
• Use the adjustment process. Check the box on line 1 to check this box. If you check this box, any negative amount
apply any credit (negative amount) from line 27 to Form shown on line 27 will be applied as a credit (tax deposit) to
944 for the year during which you file Form 944-X. your Form 944 or Form 941 for the period in which you’re
• Use the claim process. Check the box on line 2 to file a filing this form. See Example—You want your overreported
claim on Form 944-X requesting a refund or abatement of tax applied as a credit on Form 944, earlier.
the amount shown on line 27.

Instructions for Form 944-X (Rev. 2-2024) 7

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Form 944-X can’t be used to correct overreported employees' rights to recover overpaid employee social
! amounts of Additional Medicare Tax unless the security and Medicare taxes that you withheld are
CAUTION amounts were not withheld from employee wages. protected. The certifications on lines 4 and 5 address the
requirement to:
If you owe tax. Pay the amount shown on line 27 by the • Repay or reimburse your employees for the
time you file Form 944-X. Generally, you won’t be overcollection of employee social security and Medicare
charged interest if you file on time, pay on time, enter the taxes, or
date you discovered the error, and explain the correction • Obtain consents from your employees to file a claim on
on line 43. their behalf. See Rev. Proc. 2017-28 for guidance on the
If you have a credit. You overreported employment requirements for both a request for employee consent and
taxes (you have a negative amount on line 27) and want for the employee consent.
the IRS to apply the credit on Form 944 (or Form 941) for
3. Filing Forms W-2 or Forms W-2c
the period during which you filed Form 944-X. The IRS will
apply your credit on the first day of the Form 944 year (or Check the box on line 3 to certify that you filed or will file
Form 941 quarter) during which you filed Form 944-X. Forms W-2 or Forms W-2c with the Social Security
However, the credit you show on Form 944-X, line 27, may Administration (SSA), as required, showing your
not be fully available on your Form 944 (or Form 941) if the employees' correct wage and tax amounts. See the
IRS corrects it during processing or you owe other taxes, General Instructions for Forms W-2 and W-3 for detailed
penalties, or interest. The IRS will notify you if your information about filing requirements. Unless otherwise
claimed credit changes or if the amount available as a noted, references on Form 944-X and throughout these
credit on Form 944 or Form 941 was reduced because of instructions to Form W-2 include Forms W-2AS, W-2CM,
unpaid taxes, penalties, or interest. W-2GU, W-2VI, and 499R-2/W-2PR; references to Form
W-2c include Form 499R-2c/W-2cPR; references to Form
Don't check the box on line 1 if you're correcting W-3 include Form W-3SS and Form W-3PR; and
! overreported tax amounts and the period of references to Form W-3c include Form W-3C (PR).
CAUTION limitations on credit or refund for Form 944 will
expire within 90 days of the date you file Form 944-X. See You must check the box on line 3 to certify that you filed
Is There a Deadline for Filing Form 944-X, earlier. Forms W-2 or Forms W-2c even if your corrections on
Form 944-X don’t change amounts shown on those forms.
For example, if your only correction to Form 944 involves
2. Claim misstated tax adjustments, which don't impact the
Check the box on line 2 to use the claim process if you’re amounts reported on your employee's Form W-2 (see the
correcting overreported tax amounts only and you’re instructions for line 14, later), check the box on line 3 to
claiming a refund or abatement for the negative amount certify that you already filed all required Forms W-2 and
(credit) shown on line 27. Don’t check this box if you’re W-2c with the SSA. In this situation, you're certifying that
correcting any underreported tax amounts on this form. you don't need to file Form W-2c because you already
You must check the box on line 2 if you have a credit (a filed a correct Form W-2.
negative amount on line 27) and the period of limitations
on credit or refund for Form 944 will expire within 90 days 4. Certifying Overreporting Adjustments
of the date you file Form 944-X. See Is There a Deadline If you overreported federal income tax, social security tax,
for Filing Form 944-X, earlier. Medicare tax, or Additional Medicare Tax and checked the
box on line 1, check the appropriate box on line 4. You
The IRS usually processes claims shortly after they are may need to check more than one box. If you obtained
filed. The IRS will notify you if your claim is denied, written statements from some employees but you couldn’t
accepted as filed, or selected to be examined. See Pub. locate employees or secure the statements of the
556, Examination of Returns, Appeal Rights, and Claims remaining employees, check all applicable boxes. Provide
for Refund, for more information. a summary on line 43 of the amount of the corrections for
Unless the IRS corrects Form 944-X during processing the employees who provided written statements and for
or you owe other taxes, penalties, or interest, the IRS will those who didn’t.
refund the amount shown on line 27, plus any interest that
You may not use Form 944-X to correct
applies.
overreported amounts of Additional Medicare Tax
You may not file a refund claim to correct federal CAUTION! unless the amounts weren’t withheld from
! income tax or Additional Medicare Tax actually employee wages.
CAUTION withheld from employees.
4a. Check the box on line 4a if your overreported amount
Part 2: Complete the Certifications includes each affected employee share of overcollected
taxes. You’re certifying that you repaid or reimbursed the
You must complete all certifications that apply by checking employee share of prior year taxes and you received
the appropriate boxes. If all of your corrections relate to written statements from the employees stating that they
underreported tax amounts, complete line 3 only; skip didn’t and won’t receive a refund or credit for the prior year
lines 4 and 5 and go to Part 3. If your corrections relate to taxes. Don’t send these statements to the IRS. Keep them
overreported tax amounts, other than corrections related for your records. Generally, all employment tax records
to underreported employment tax credits and social must be kept for at least 4 years. Records related to
security tax deferrals, you have a duty to ensure that your qualified sick leave wages and qualified family leave

8 Instructions for Form 944-X (Rev. 2-2024)

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wages for leave taken after March 31, 2021, and before An employee consent must:
October 1, 2021, and records related to qualified wages • Contain the name, address, and social security number
for the employee retention credit paid after June 30, 2021, (or truncated taxpayer identification number, when
should be kept for at least 6 years. Copies must be appropriate) of the employee;
submitted to the IRS if requested. • Contain the name, address, and EIN of the employer;
4b. Check the box on line 4b to certify that your • Contain the tax period(s), the type of tax, and the
amount of tax for which the consent is provided;
overreported amount is only for the employer share of
taxes on those employees who you were unable to find or • Affirmatively state that the employee authorizes the
employer to claim a refund for the overpayment of the
those who didn’t give you a statement described on
employee share of tax;
line 4a.
• Include the employee's written statement certifying that
4c. Check the box on line 4c to certify that your the employee hasn't made any previous claims (or the
overreported amount is only for federal income tax, social claims were rejected) and won't make any future claims for
security tax, Medicare tax, or Additional Medicare Tax that refund or credit of the amount of the overcollection;
you didn’t withhold from your employees. • Identify the basis of the claim; and
• Be dated and contain the employee's signature under
5. Certifying Claims penalties of perjury. The penalties of perjury statement
If you’re filing a claim for refund or abatement of should be located immediately above the required
overreported federal income tax, social security tax, signature.
Medicare tax, or Additional Medicare Tax and checked the Don’t send these statements and consents to the IRS.
box on line 2, check the appropriate box on line 5. You Keep them for your records. Generally, all employment tax
may need to check more than one box. If you obtained records must be kept for at least 4 years. Records related
written statements or consents from some employees but to qualified sick leave wages and qualified family leave
you couldn’t locate employees or secure the statements of wages for leave taken after March 31, 2021, and before
the remaining employees, check all applicable boxes. October 1, 2021, and records related to qualified wages
Provide a summary on line 43 of the amount of the for the employee retention credit paid after June 30, 2021,
corrections for the employees who provided statements or should be kept for at least 6 years. Copies must be
consents and for those who didn’t. submitted to the IRS if requested.
You may not file a refund claim to correct the In certain situations, you may not have repaid or
! incorrect amount of federal income tax or reimbursed your employees or obtained their consents
CAUTION Additional Medicare Tax actually withheld from
before filing a claim, such as in cases where the period of
employees. If you request their consent to file a claim for limitations on credit or refund is about to expire. In those
social security tax or Medicare tax, you must tell your situations, file Form 944-X but don’t check a box on line 5.
employees that you can’t claim a refund of any Additional Tell us on line 43 that you haven’t repaid or reimbursed
Medicare Tax on their behalf. See Rev. Proc. 2017-28 for employees or obtained consents at the time you file the
sample language to use in your request. claim. However, you must repay or reimburse your
employees and certify that you have done so before the
5a. Check the box on line 5a if your overreported tax
IRS can allow the claim.
includes each affected employee share of prior year social
security and Medicare taxes. You’re certifying that you 5c. Check the box on line 5c to certify that your
repaid or reimbursed to the employees their share of prior overreported tax is only for the employer share of social
year social security and Medicare taxes and you received security and Medicare taxes. This applies when affected
written statements from those employees stating that they employees didn’t give you consent to file a claim for refund
didn’t and won’t receive a refund or credit for the prior year for the employee share of social security and Medicare
taxes. Don’t send these statements to the IRS. Keep them taxes, they couldn’t be found, or they didn’t give you a
for your records. Generally, all employment tax records statement described on line 5b.
must be kept for at least 4 years. Records related to 5d. Check the box on line 5d to certify that your
qualified sick leave wages and qualified family leave overreported amount is only for federal income tax, social
wages for leave taken after March 31, 2021, and before security tax, Medicare tax, or Additional Medicare Tax that
October 1, 2021, and records related to qualified wages you didn’t withhold from your employees.
for the employee retention credit paid after June 30, 2021,
should be kept for at least 6 years. Copies must be Part 3: Enter the Corrections for the
submitted to the IRS if requested.
Calendar Year You’re Correcting
5b. Check the box on line 5b if your overreported tax
includes each affected employee share of prior year social Employers in American Samoa, Guam, the CNMI,
security and Medicare taxes and you haven’t yet repaid or TIP the USVI, and Puerto Rico may skip lines 6 and 7,
reimbursed the employee share of taxes. You’re certifying unless you have employees who are subject to
that you received consent from each affected employee to U.S. income tax withholding.
file a claim on the employee share of those taxes and you
received written statements from those employees stating What Amounts Should You Report in Part 3?
that they didn’t and won’t receive a refund or credit for the On lines 6–13, columns 1 and 2, for each line you’re
prior year taxes. correcting, show amounts for all of your employees, not

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just for those employees whose amounts you’re December 2023 and didn’t treat the payments as taxable
correcting. wages. In February 2024, you realized that the payments
were wages because they weren't reimbursements of
If a correction you report in column 4 includes both
deductible business expenses that were substantiated
underreported and overreported amounts (see the
and paid under an accountable plan. You correct the error
instructions for line 41, later), give us details for each error
by treating the auto allowance as wages subject to
on line 43.
income, social security, and Medicare taxes. Report the
Because special circumstances apply for lines 14–21, additional $150 of wages on Form 944-X, lines 6, 8, 12,
23–26c, and 28–40, read the instructions for each line and, if applicable, 13.
carefully before entering amounts in the columns. Be sure to explain the reasons for the corrections on
If any line doesn't apply to you, leave it blank. line 43.
If you previously adjusted or amended Form 944 The amount on line 6, column 1, should be used
TIP on your Forms W-2 or Forms W-2c. This amount
CAUTION examination change, show amounts in column 2
! using Form 944-X or because of an IRS should also generally be used for any business
that include those previously reported corrections. expense deduction on your income tax return (or
amended return) for wages paid.
6. Wages, Tips, and Other Compensation
If you’re correcting the wages, tips, and other 7. Federal Income Tax Withheld From Wages,
compensation you reported on Form 944, line 1, enter the Tips, and Other Compensation
total corrected amount for all employees in column 1. In If you’re correcting the federal income tax withheld from
column 2, enter the amount you originally reported or as wages, tips, and other compensation you reported on
previously corrected. In column 3, enter the difference Form 944, line 2, enter the total corrected amount in
between columns 1 and 2. column 1. In column 2, enter the amount you originally
reported or as previously corrected. In column 3, enter the
If you or the IRS previously corrected the amount
difference between columns 1 and 2.
reported on Form 944, line 1, enter in column 2 the
amount after any previous corrections.
line 7 (column 1)
- line 7 (column 2)
line 6 (column 1)
- line 6 (column 2) line 7 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
line 6 (column 3) If the amount in column 2 is larger than the column 3.
amount in column 1, use a minus sign in
column 3.
Copy the amount in column 3 to column 4. Include any
minus sign shown in column 3.
Example—Wages, tips, and other compensation
increased. You reported $900 as total wages, tips, and Generally, you may only correct administrative
other compensation on line 1 of your 2023 Form 944. In ! errors to federal income tax withholding (that is,
July of 2024, you discover that you had overlooked $100 CAUTION errors in which the amount reported on Form 944,
in tips for one of your part-time employees. To correct the line 2, isn't the amount you actually withheld from an
error, figure the difference on Form 944-X as shown. employee's wages) and errors for which section 3509
rates apply. Only transposition or math errors involving the
inaccurate reporting of the amount withheld are
Column 1 (corrected amount) 1,000.00
administrative errors. The administrative error adjustment
Column 2 (Form 944, line 1) - 900.00
corrects the amount reported on Form 944 to agree with
Column 3 (difference) 100.00 the amount actually withheld from employees. See section
2 of Pub. 15 for more information about section 3509. If
section 3509 rates apply, see the instructions for lines 18–
Example—Wages, tips, and other compensation 21, later.
decreased. You reported $900 as wages, tips, and other
compensation on line 1 of your 2023 Form 944. In You can't file a Form 944-X to correct federal income
December of 2024, you discover that you included $200 in tax withholding for prior years for nonadministrative errors.
wages for one of your employees twice. To correct the In other words, you can't correct federal income tax
error, figure the difference on Form 944-X as shown. actually withheld from an employee in a prior year if you
discover that you didn't withhold the right amount. For
Column 1 (corrected amount) 700.00 example, you can't correct federal income tax withheld in a
Column 2 (Form 944, line 1) - 900.00 prior year because you used the wrong income tax
Column 3 (difference) -200.00 withholding table or you didn't treat a payment correctly as
taxable or nontaxable. Similarly, if you paid federal income
tax in a prior year on behalf of your employee rather than
Example—Auto allowance; wages, tips, and other deducting it from the employee's pay (which resulted in
compensation increased. You paid one of your additional wages subject to tax), and in a subsequent year
employees a $50 monthly auto allowance from October– you determine that you incorrectly calculated the amount

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of tax, you can't correct the federal income tax amount you originally reported or as previously corrected.
withholding. In column 3, enter the difference between columns 1 and
Example—Prior year nonadministrative error 2.
(failure to withhold federal income tax when
required). You were required to withhold $400 of federal line 8 (column 1)
income tax from an employee's bonus that was paid in - line 8 (column 2)
December of 2023 but you withheld nothing. You line 8 (column 3) If the amount in column 2 is larger than the
discovered the error on March 15, 2024. You can’t file amount in column 1, use a minus sign in
Form 944-X to correct federal income tax withheld column 3.
reported on your 2023 Form 944 because the error
involves a previous year and the amount previously
reported for the employee represents the actual amount Multiply the amount in column 3 by 0.124 (12.4% tax
withheld from the employee during 2023. rate) and enter the result in column 4.
Example—Prior year administrative error
(incorrectly reported amount of federal income tax line 8 (column 3)
actually withheld). You had three employees. In 2023, x 0.124
you withheld $100 of federal income tax from Nathan line 8 (column 4) If the amount in column 3 used a minus sign,
Black, $200 from Leah Green, and $600 from Becky Lee. also use a minus sign in column 4.
The total amount of federal income tax you withheld was
$900. You mistakenly reported $600 on line 2 of your 2023
Form 944. You discovered the error on March 15, 2024.
This is an example of an administrative error that may be Note. If you checked the box on Form 944-X, line 4b or
corrected in a later calendar year because the amount line 5c, because you’re correcting only the employer share
actually withheld from employees' wages isn’t the amount of tax on a decrease to social security wages, use 0.062
reported on Form 944. Use Form 944-X to correct the (6.2%) when multiplying the amount shown in column 3. If
error. Enter $900 in column 1 and $600 in column 2. you’re correcting both shares of tax for some employees
Subtract the amount in column 2 from the amount in and only the employer share for other employees, enter
column 1. the properly calculated amount in column 4. Be sure to
show your calculations on line 43.
Column 1 (corrected amount) 900.00 Example—Social security wages decreased.
Column 2 (Form 944, line 2) - 600.00 Following Example—Wages, tips, and other
Column 3 (difference) 300.00 compensation decreased in the instructions for line 6,
earlier, the wages that you counted twice were also
taxable social security wages. To correct the error, figure
Report the $300.00 as a tax correction in column 4. the difference on Form 944-X as shown.
Be sure to explain the reasons for this correction on
Column 1 (corrected amount) 700.00
line 43.
Column 2 (Form 944, line 4a, column 1) - 900.00
Example—Nonadministrative error reporting Column 3 (difference) -200.00
income tax because of repayment of wages paid in
prior year. You prepaid Jack Brown $4,000 of wages for
2 months of work in September 2023. You withheld $400 Use the difference in column 3 to determine your tax
of federal income tax at the time you paid Jack. These correction.
amounts were reported on your 2023 Form 944. Jack left
employment in October 2023 (after only 1 month of
Column 3 (difference) -200.00
service). In February 2024, Jack repaid $2,000 to you for
Tax rate (12.4%) x 0.124
the 1 month Jack didn't work. You can't file Form 944-X to
reduce the federal income tax withheld because you Column 4 (tax correction) -24.80
actually withheld the federal income tax from wages. You
also can't file Form 944-X to reduce wages because the
wages were income to Jack for the prior year. These Be sure to explain the reasons for this correction on
amounts were correctly reported on Form 944. line 43.

8. Taxable Social Security Wages 9. Qualified Sick Leave Wages (For Leave Taken
After March 31, 2020, and Before April 1, 2021)
Qualified sick leave wages and qualified family
TIP leave wages for leave taken after March 31, 2021, Adjustments to the social security tax on qualified
and before October 1, 2021, were included on TIP sick leave wages and qualified family leave wages
Form 944, line 4a, column 1, and can be adjusted only on for leave taken after March 31, 2020, and before
Form 944-X, line 8. April 1, 2021, are reported on Form 944-X, lines 9 and 10,
respectively. Adjustments to the nonrefundable portion of
If you’re correcting the taxable social security wages the credit for qualified sick and family leave wages for
you reported on Form 944, line 4a, column 1, enter the leave taken after March 31, 2020, and before April 1,
total corrected amount in column 1. In column 2, enter the 2021, are reported on Form 944-X, line 16, and

Instructions for Form 944-X (Rev. 2-2024) 11

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adjustments to the refundable portion of the credit are Column 1 (corrected amount) 2,000.00
reported on Form 944-X, line 25. Adjustments to qualified Column 2 (Form 944, line 4a(i), column 1) - 1,000.00
health plan expenses allocable to qualified sick leave Column 3 (difference) 1,000.00
wages and to qualified family leave wages for leave taken
after March 31, 2020, and before April 1, 2021, are
reported on Form 944-X, lines 28 and 29, respectively. For Use the difference in column 3 to determine your tax
corrections to a 2020 Form 944, the credit for qualified correction.
sick and family leave wages is only available for wages
paid with respect to leave taken after March 31, 2020, and
Column 3 (difference) 1,000.00
before January 1, 2021. If you claimed the credit for
Tax rate (6.2%) x 0.062
qualified sick and family leave wages for leave taken after
March 31, 2020, and before April 1, 2021, on your original Column 4 (tax correction) 62.00
Form 944, and you make any corrections on Form 944-X
to amounts used to figure this credit, you’ll need to refigure
the amount of this credit using Worksheet 1. You’ll also Be sure to explain the reasons for this correction on
use this worksheet to figure this credit if you're claiming line 43.
the credit for the first time on Form 944-X. For more
10. Qualified Family Leave Wages (For Leave
information about the credit for qualified sick and family
leave wages, go to IRS.gov/PLC. Taken After March 31, 2020, and Before April 1,
2021)
Qualified sick leave wages paid with respect to leave
taken after March 31, 2020, and before April 1, 2021, Qualified family leave wages paid with respect to leave
aren't subject to the employer share of social security tax; taken after March 31, 2020, and before April 1, 2021,
therefore, the tax rate on these wages is 6.2% (0.062). For aren't subject to the employer share of social security tax;
more information about qualified sick leave wages, see therefore, the tax rate on these wages is 6.2% (0.062). For
Definition of qualified sick and family leave wages for more information about qualified family leave wages, see
leave taken after March 31, 2020, and before April 1, Definition of qualified sick and family leave wages for
2021, later, and go to IRS.gov/PLC. If you're correcting the leave taken after March 31, 2020, and before April 1,
qualified sick leave wages you reported on Form 944, 2021, later, and go to IRS.gov/PLC. If you're correcting the
line 4a(i), column 1, enter the total corrected amount in qualified family leave wages you reported on Form 944,
column 1. In column 2, enter the amount you originally line 4a(ii), column 1, enter the total corrected amount in
reported or as previously corrected. In column 3, enter the column 1. In column 2, enter the amount you originally
difference between columns 1 and 2. reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2.
line 9 (column 1)
- line 9 (column 2) line 10 (column 1)
- line 10 (column 2)
line 9 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in line 10 (column 3) If the amount in column 2 is larger than the
column 3. amount in column 1, use a minus sign in
column 3.

Multiply the amount in column 3 by 0.062 and enter that
result in column 4. Multiply the amount in column 3 by 0.062 and enter that
result in column 4.
line 9 (column 3)
x 0.062 line 10 (column 3)
x 0.062
line 9 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4. line 10 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4.

Note. If you erroneously reported qualified sick leave
wages for leave taken after March 31, 2020, and before Note. If you erroneously reported qualified family leave
April 1, 2021, on Form 944, line 4a, instead of on wages for leave taken after March 31, 2020, and before
line 4a(i), you’ll need to make a correction on Form 944-X, April 1, 2021, on Form 944, line 4a, instead of on
lines 8 and 9, and enter the properly calculated amount in line 4a(ii), you’ll need to make a correction on Form 944-X,
column 4 for each line. lines 8 and 10, and enter the properly calculated amount
in column 4 for each line.
Example—Qualified sick leave wages increased.
You paid $2,000 of qualified sick leave wages to only one Example—Qualified family leave wages
of your employees on March 26, 2021. In March 2024, you decreased. You paid $1,000 of qualified family leave
discover that you only reported $1,000 of qualified sick wages to only one of your employees on March 26, 2021.
leave wages on your 2021 Form 944. To correct the error, In March 2024, you discover that you erroneously reported
figure the difference on Form 944-X as shown. $3,000 of qualified family leave wages on your 2021 Form

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944. To correct the error, figure the difference on Form Column 1 (corrected amount) 1,000.00
944-X as shown. Column 2 (Form 944, line 4b, column 1) - 900.00
Column 3 (difference) 100.00
Column 1 (corrected amount) 1,000.00
Column 2 (Form 944, line 4a(ii), column 1) - 3,000.00
Column 3 (difference) -2,000.00 Use the difference in column 3 to determine your tax
correction.

Use the difference in column 3 to determine your tax Column 3 (difference) 100.00
correction. Tax rate (12.4%) x 0.124
Column 4 (tax correction) 12.40
Column 3 (difference) -2,000.00
Tax rate (6.2%) x 0.062
Column 4 (tax correction) -124.00 Be sure to explain the reasons for this correction on
line 43.

Be sure to explain the reasons for this correction on 12. Taxable Medicare Wages & Tips
line 43. If you’re correcting the taxable Medicare wages and tips
you reported on Form 944, line 4c, column 1, enter the
11. Taxable Social Security Tips total corrected amount in column 1. In column 2, enter the
If you’re correcting the taxable social security tips you amount you originally reported or as previously corrected.
reported on Form 944, line 4b, column 1, enter the total In column 3, enter the difference between columns 1 and
corrected amount in column 1. In column 2, enter the 2.
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and line 12 (column 1)
2. - line 12 (column 2)
line 12 (column 3) If the amount in column 2 is larger than the
line 11 (column 1) amount in column 1, use a minus sign in
- line 11 (column 2) column 3.
line 11 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
column 3. Multiply the amount in column 3 by 0.029 (2.9% tax
rate) and enter the result in column 4.

Multiply the amount in column 3 by 0.124 (12.4% tax line 12 (column 3)
rate) and report the result in column 4. x 0.029
line 12 (column 4) If the amount in column 3 used a minus sign,
line 11 (column 3) also use a minus sign in column 4.
x 0.124
line 11 (column 4) If the amount in column 3 used a minus sign,
also use a minus sign in column 4.
Note. If you checked the box on Form 944-X, line 4b or
line 5c, because you’re correcting only the employer share
of tax on a decrease to Medicare wages and tips, use
Note. If you checked the box on Form 944-X, line 4b or 0.0145 (1.45%) when multiplying the amount in column 3.
line 5c, because you’re correcting only the employer share If you’re correcting both shares of tax for some employees
of tax on a decrease to social security tips, use 0.062 and only the employer share for other employees, enter
(6.2%) when multiplying the amount shown in column 3. If the properly calculated amount in column 4. Be sure to
you’re correcting both shares of tax for some employees explain your calculations on line 43.
and only the employer share for other employees, report
Example—Medicare wages and tips decreased.
the properly calculated amount in column 4. Be sure to
Following Example—Wages, tips, and other
show your calculations on line 43.
compensation decreased in the instructions for line 6,
Example—Social security tips increased. Following earlier, the wages that you counted twice were also
Example—Wages, tips, and other compensation taxable Medicare wages and tips. To correct the error,
increased in the instructions for line 6, earlier, the tips that figure the difference on Form 944-X as shown.
you overlooked were also taxable social security tips. To
correct the error, figure the difference on Form 944-X as
Column 1 (corrected amount) 700.00
shown.
Column 2 (Form 944, line 4c, column 1) - 900.00
Column 3 (difference) -200.00

Instructions for Form 944-X (Rev. 2-2024) 13

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Use the difference in column 3 to determine your tax 2023 Form 944, you mistakenly reported $3,000 on
correction. line 4d, column 1, and Additional Medicare Tax withheld of
$27 on line 4d, column 2. You discover the error on March
Column 3 (difference) -200.00 13, 2024. This is an example of an administrative error
Tax rate (2.9%) x 0.029 that may be corrected in a later calendar year because the
Column 4 (tax correction) -5.80 amount actually withheld isn’t the amount reported on
your 2023 Form 944. Use Form 944-X, line 13, to correct
the error as shown below.
Be sure to explain the reasons for this correction on
line 43. Column 1 (corrected amount) 30,000.00
Column 2 (Form 944, line 4d, column 1) - 3,000.00
13. Taxable Wages & Tips Subject to Additional Column 3 (difference) 27,000.00
Medicare Tax Withholding
You may use Form 944-X to correct errors to Additional
Medicare Tax withholding for prior years if the amount Use the difference in column 3 to determine your tax
reported on Form 944, line 4d, column 2, isn’t the amount correction.
you actually withheld. This type of error is an
administrative error. The administrative error adjustment Column 3 (difference) 27,000.00
corrects the amount reported on Form 944 to agree with Tax rate (0.9%) x 0.009
the amount actually withheld from employees. Column 4 (tax correction) 243.00
You may also correct errors to Additional Medicare Tax
withholding for prior years if section 3509 rates apply. If
section 3509 rates apply, see the instructions for lines 18– Be sure to explain the reasons for this correction on
21, later. line 43.
If a prior year error was a nonadministrative error, you Prior year nonadministrative errors. You may correct
may correct only the wages and tips subject to Additional only the taxable wages and tips subject to Additional
Medicare Tax withholding that were originally reported on Medicare Tax withholding that you reported on Form 944,
Form 944, line 4d, column 1, or previously corrected on line 4d, column 1. Enter the total corrected amount in
Form 944-X. You can’t correct the tax reported on Form column 1. In column 2, enter the amount you originally
944, line 4d, column 2. reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2.
Prior year administrative errors. If you’re correcting the
taxable wages and tips subject to Additional Medicare Tax line 13 (column 1)
withholding that you reported on Form 944, line 4d, - line 13 (column 2)
column 1, enter the total corrected amount in column 1. In
column 2, enter the amount you originally reported or as line 13 (column 3) If the amount in column 2 is larger than the
amount in column 1, use a minus sign in
previously corrected. In column 3, enter the difference column 3.
between columns 1 and 2.

line 13 (column 1) Don’t multiply the amount in column 3 by 0.009 (0.9%
- line 13 (column 2) tax rate). Leave column 4 blank and explain the reasons
line 13 (column 3) If the amount in column 2 is larger than the for this correction on line 43.
amount in column 1, use a minus sign in Example—Prior year nonadministrative error
column 3. (failure to withhold Additional Medicare Tax when
required). Leah Green's wages exceeded the $200,000
withholding threshold for Additional Medicare Tax in
Multiply the amount in column 3 by 0.009 (0.9% tax December 2023. The total wages paid to Leah for 2023
rate) and enter that result in column 4. were $220,000. You were required to withhold $180
($20,000 x 0.009) but you withheld nothing and didn’t
line 13 (column 3) report an amount on line 4d of your 2023 Form 944. You
x 0.009 discover the error on March 13, 2024. File Form 944-X to
line 13 (column 4) If the amount in column 3 used a minus sign, correct wages and tips subject to Additional Medicare Tax
also use a minus sign in column 4. withholding for your 2023 Form 944, but you may not
correct the Additional Medicare Tax withheld (column 4)
because the error involves a previous year and the
amount previously reported for the employee represents
Example—Prior year administrative error the actual amount withheld from the employee during
(incorrectly reported amount of Additional Medicare 2023.
Tax actually withheld). Nathan Black’s wages exceeded
the $200,000 withholding threshold for Additional Combination of prior year administrative and nonad-
Medicare Tax in November 2023. The total wages paid to ministrative errors. If you’re reporting both
Nathan for 2023 were $230,000. You withheld $270 administrative errors and nonadministrative errors for the
($30,000 x 0.009) from Nathan’s wages. However, on your same prior year, enter the total corrected amount in

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column 1. In column 2, enter the amount you originally 14. Tax Adjustments
reported or as previously corrected. In column 3, enter the
difference between columns 1 and 2. However, multiply For purposes of these instructions, all references
only the amount of wages and tips reported in column 3 TIP to "sick pay" mean ordinary sick pay, not "qualified
that are related to administrative errors by 0.009 (0.9% tax sick leave wages."
rate). Don’t multiply any wages and tips reported in Don’t enter an amount on line 14 unless you need to
column 3 that are related to nonadministrative errors by correct any adjustments reported on Form 944, line 6.
0.009 (0.9% tax rate). Use line 43 to explain in detail your Amounts reported on line 14 reflect corrections of
corrections. The explanation must include the reasons for amounts misstated on Form 944, line 6. See
the corrections and a breakdown of the amount reported Example—Third-party sick pay underreported, later.
in column 3 into the amounts related to administrative
errors and nonadministrative errors. Enter in column 1 the total corrected amount for Form
944, line 6. Enter in column 2 the total originally reported
Example—Combination of prior year administrative
or previously corrected amount from Form 944, line 6. In
and nonadministrative errors. Nathan Black’s wages
column 3, enter the difference between columns 1 and 2.
exceeded the $200,000 withholding threshold for
Additional Medicare Tax in November 2023. The total
wages paid to Nathan for 2023 were $230,000. You line 14 (column 1)
withheld $270 ($30,000 x 0.009) from Nathan's wages. -line 14 (column 2)
However, on your 2023 Form 944, you mistakenly line 14 (column 3)
reported $3,000 on line 4d, column 1, and Additional
Medicare Tax withheld of $27 on line 4d, column 2. The
difference in wages subject to Additional Medicare Tax You may need to report negative numbers in any
related to this administrative error is $27,000 ($30,000 - TIP column. Make sure that the difference you enter in
$3,000). column 3 accurately represents the change to
Leah Green's wages exceeded the $200,000 adjustments originally reported or previously corrected on
withholding threshold for Additional Medicare Tax in Form 944, line 6.
December 2023. The total wages paid to Leah for 2023
were $220,000. You were required to withhold $180 Copy the amount in column 3 to column 4. Include any
($20,000 x 0.009) but you withheld nothing and didn’t minus sign shown in column 3.
report Leah’s $20,000 in wages subject to Additional On line 43, describe what you misreported on Form
Medicare Tax withholding on line 4d of your 2023 Form 944. Tell us if your adjustment is for fractions of cents,
944. third-party sick pay, tips, or group-term life insurance.
You discover both errors on March 13, 2024. Use Form Example—Third-party sick pay underreported.
944-X, line 13, to correct the errors as shown below. You reported $690 (shown as “-690.00”) as a third-party
sick pay adjustment (reduction to tax) on your 2023 Form
Column 1 (corrected amount) 50,000.00 944, line 6. Your third-party sick pay adjustment should
Column 2 (Form 944, line 4d, column 1) - 3,000.00 have been $960 (shown as “-960.00”) because your
Column 3 (difference) 47,000.00 third-party sick pay payer withheld that amount of social
security and Medicare taxes from your employees. You
discover the error in April of 2024. To correct the error,
Determine the portion of wages and tips reported in figure the difference on Form 944-X as shown.
column 3 that is related to the administrative error
($47,000 - $20,000 (nonadministrative error) = $27,000 Column 1 (corrected amount) -960.00
(administrative error)). Multiply this portion of column 3 by Column 2 (Form 944, line 6) - (690.00)
0.009 (0.9% tax rate) to determine your tax correction. Column 3 (difference) -270.00

Difference related to administrative error 27,000.00
Tax rate (0.9%) x 0.009 Here is how you would enter the numbers on Form
Column 4 (tax correction) 243.00 944-X.

Column 1 Column 2 Column 3
Be sure to explain the reasons for these corrections on (corrected amount) (Form 944, line 6) (difference)
line 43. You must also report that $20,000 of the amount -960.00 -690.00 -270.00
shown in column 3 was related to the correction of a prior
year nonadministrative error and $27,000 of the amount
shown in column 3 was related to the correction of an Report “-270.00” as your correction in column 4.
administrative error. In this example, you’re claiming a credit for $270 in
overreported tax for your 2023 Form 944. Always enter the
same amount in column 4 (including any minus sign) that
you enter in column 3.
Be sure to explain the reasons for this correction on
line 43.

Instructions for Form 944-X (Rev. 2-2024) 15

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15. Qualified Small Business Payroll Tax Credit family leave wages, qualified sick and family leave wages
for Increasing Research Activities are wages for social security and Medicare tax purposes,
determined without regard to the exclusions from the
The payroll tax credit election must be made on or definition of employment under sections 3121(b)(1)–(22),
! before the due date of the originally filed income that an employer pays that otherwise meet the
CAUTION tax return (including extensions). Any election to
requirements of the Emergency Paid Sick Leave Act
take the payroll tax credit may be revoked only with the (EPSLA) or the Emergency Family and Medical Leave
consent of the IRS. Expansion Act (Expanded FMLA), as enacted under the
If you're correcting the qualified small business payroll FFCRA and amended by the COVID-related Tax Relief Act
tax credit for increasing research activities that you of 2020. However, don't include any wages otherwise
reported on Form 944, line 8a (line 8 for years prior to excluded under sections 3121(b)(1)–(22) when reporting
2020), enter the total corrected amount in column 1. In qualified sick and family leave wages on your employment
column 2, enter the amount you originally reported or as tax return and when figuring the credit on Worksheet 1,
previously corrected. In column 3, enter the difference Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and
between columns 1 and 2. 2e(i). Instead, include qualified sick leave wages and
qualified family leave wages excluded from the definition
Copy the amount in column 3 to column 4. However, to of employment under sections 3121(b)(1)–(22) separately
properly show the amount as a credit or balance due item, on Step 2, line 2a(iii) and/or line 2e(iii), respectively, before
enter a positive number in column 3 as a negative number you figure your total credit on Step 2, line 2d (credit for
in column 4 or a negative number in column 3 as a qualified sick leave wages), or Step 2, line 2h (credit for
positive number in column 4. qualified family leave wages).
You must attach a corrected Form 8974 and explain the The 2020 Instructions for Form 944 were released
reasons for this correction on line 43. before the COVID-related Tax Relief Act of 2020 was
enacted on December 27, 2020; therefore, Worksheet 1 in
16. Nonrefundable Portion of Credit for Qualified the 2020 Instructions for Form 944 didn't include lines to
Sick and Family Leave Wages for Leave Taken add the wages that meet an exclusion under sections
After March 31, 2020, and Before April 1, 2021 3121(b)(1)–(22) when figuring the credit for qualified sick
and family leave wages. If your Form 944 for 2020 didn't
Form 944-X and these instructions use the terms claim the correct amount of the credit for qualified sick and
TIP “nonrefundable” and “refundable” when family leave wages because you paid qualified sick leave
discussing credits. The term “nonrefundable” wages and/or qualified family leave wages that meet an
means the portion of the credit which is limited by law to exclusion under sections 3121(b)(1)–(22), you may file
certain taxes. The term “refundable” means the portion of Form 944-X and complete Worksheet 1 to claim the
the credit which is in excess of those taxes. correct amount of the credit. You’ll also include on Form
If you’re correcting the nonrefundable portion of the 944-X, lines 28 and 29, and on Worksheet 1 any qualified
credit for qualified sick and family leave wages for leave health plan expenses allocable to those wages. The
taken after March 31, 2020, and before April 1, 2021, that appropriate lines related to the exclusions under sections
you reported on Form 944, line 8b, enter the total 3121(b)(1)–(22) were added to Worksheet 1 in the 2021
corrected amount from Worksheet 1, Step 2, line 2j, in Instructions for Form 944.
column 1. In column 2, enter the amount you originally Example—Nonrefundable portion of credit for
reported or as previously corrected. In column 3, enter the qualified sick and family leave wages increased. You
difference between columns 1 and 2. For more information originally reported a $1,000 nonrefundable portion of the
about the credit for qualified sick and family leave wages, credit for qualified sick and family leave wages on Form
go to IRS.gov/PLC. 944, line 8b, for 2021. In March 2024, you discover that
Copy the amount in column 3 to column 4. However, to you made an error when figuring the credit. You use
properly show the amount as a credit or balance due item, Worksheet 1 to refigure the nonrefundable portion of the
enter a positive number in column 3 as a negative number credit for qualified sick and family leave wages and you
in column 4 or a negative number in column 3 as a determine that the correct credit is $2,000. To correct the
positive number in column 4. error, figure the difference on Form 944-X as shown.

For corrections to 2020 Form 944, line 8b, the credit for Column 1 (corrected amount) 2,000.00
qualified sick and family leave wages is only available for Column 2 (Form 944, line 8b) - 1,000.00
wages paid with respect to leave taken after March 31,
Column 3 (difference) 1,000.00
2020, and before January 1, 2021. For corrections to
2021, 2022, or 2023 Form 944, line 8b, the credit for
qualified sick and family leave wages is only available for
To properly show the credit increase as a reduction to
wages paid in 2021, 2022, or 2023 with respect to any
your tax balance, enter the positive number in column 3 as
leave taken after March 31, 2020, and before April 1,
a negative number in column 4. Here is how you would
2021. If you're correcting a year before 2020, don't enter
enter the numbers on Form 944-X, line 16.
any amount on line 16.
Definition of qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1,
2021. For purposes of the credit for qualified sick and

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Column 1 Column 2 Column 3 Column 4 available at IRS.gov/irb/2021-34_IRB#NOT-2021-49; and
(corrected (Form 944, line 8b) (difference) (tax correction) Rev. Proc. 2021-33.
amount)
2,000.00 1,000.00 1,000.00 -1,000.00 Be sure to explain the reasons for this correction on
line 43.
For corrections to a 2020 Form 944, the employee
Be sure to explain the reasons for this correction on TIP retention credit is only available for qualified
line 43. wages paid after March 12, 2020, and before
January 1, 2021. For corrections to a 2021 Form 944, the
17a. Nonrefundable Portion of Employee employee retention credit is only available for qualified
Retention Credit wages paid after December 31, 2020, and before October
Use line 17a only for corrections to a 2020 or 2021 Form 1, 2021, unless the employer was a recovery startup
944. business. An employer that was a recovery startup
business could also claim the employee retention credit
Section 206(c) of the Taxpayer Certainty and
for wages paid after September 30, 2021, and before
TIP Disaster Tax Relief Act of 2020 removed the
January 1, 2022. Adjustments to the nonrefundable
restriction on an employer who has received a
portion of the employee retention credit for qualified
Small Business Interruption Loan under the Paycheck
wages paid after March 12, 2020, and before July 1, 2021,
Protection Program (PPP) from claiming the employee
are reported on Form 944-X, line 17a, and adjustments to
retention credit. The eligible employer can claim the
the refundable portion of the credit are reported on Form
employee retention credit on any qualified wages that
944-X, line 26a. Adjustments to qualified wages for the
aren't counted as payroll costs in obtaining PPP loan
employee retention credit are reported on Form 944-X,
forgiveness. Any wages that could count toward eligibility
line 30. Adjustments to qualified health plan expenses
for the employee retention credit or PPP loan forgiveness
allocable to the employee retention credit are reported on
can be applied to either of these two programs but not
Form 944-X, line 31. If you claimed the employee retention
both. If your Form 944 for 2020 didn't claim the correct
credit on your original 2020 Form 944 or your original 2021
amount for the employee retention credit because you
Form 944 for qualified wages paid before July 1, 2021,
received a Small Business Interruption Loan under the
and you make any corrections on Form 944-X for the year
PPP, you may file Form 944-X and complete Worksheet 2
to amounts used to figure this credit, you’ll need to refigure
to claim the correct amount of the credit. For more
the amount of the credit using Worksheet 2. You’ll also use
information, see Notice 2021-20, 2021-11 I.R.B. 922,
this worksheet to figure the credit for qualified wages paid
available at IRS.gov/irb/2021-11_IRB#NOT-2021-20; and
after March 12, 2020, and before July 1, 2021, if you're
Rev. Proc. 2021-33, 2021-34 I.R.B. 327, available at
claiming the credit for the first time on Form 944-X.
IRS.gov/irb/2021-34_IRB#REV-PROC-2021-33.

Instructions for Qualified Wages Paid After June
Instructions for Qualified Wages Paid After March
30, 2021, and Before January 1, 2022
12, 2020, and Before July 1, 2021
The Infrastructure Investment and Jobs Act
If you’re correcting the nonrefundable portion of the ! amends section 3134 of the Internal Revenue
employee retention credit for qualified wages paid after CAUTION Code, as enacted under the ARP, to limit the
March 12, 2020, and before July 1, 2021, that you availability of the employee retention credit in the fourth
reported on Form 944, line 8c, enter the total corrected quarter of 2021 to employers that are recovery startup
amount from Worksheet 2, Step 2, line 2h, in column 1. In businesses, as defined in section 3134(c)(5). Thus, for
column 2, enter the amount you originally reported or as wages paid after September 30, 2021, and before January
previously corrected. In column 3, enter the difference 1, 2022, only the wages paid by recovery startup
between columns 1 and 2. businesses can be qualified wages. See the 2021 revision
of the Instructions for Form 944 for more information about
Copy the amount in column 3 to column 4. However, to a recovery startup business.
properly show the amount as a credit or balance due item,
enter a positive number in column 3 as a negative number If you're correcting the nonrefundable portion of the
in column 4 or a negative number in column 3 as a employee retention credit for qualified wages paid after
positive number in column 4. For an example of how to June 30, 2021, and before January 1, 2022, that you
report amounts in columns 1–4 for an employment tax reported on Form 944, line 8c, enter the total corrected
credit, see the instructions for line 16, earlier. amount from Worksheet 4, Step 2, line 2h, in column 1. In
column 2, enter the amount you originally reported or as
For more information about the employee retention previously corrected. In column 3, enter the difference
credit for qualified wages paid after March 12, 2020, and between columns 1 and 2.
before January 1, 2021, see Notice 2021-20. See Notice
2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/ Copy the amount in column 3 to column 4. However, to
2021-16_IRB#NOT-2021-23, for more information about properly show the amount as a credit or balance due item,
the employee retention credit for qualified wages paid enter a positive number in column 3 as a negative number
after December 31, 2020, and before July 1, 2021. Also in column 4 or a negative number in column 3 as a
see section IV of Notice 2021-49, 2021-34 I.R.B. 316, positive number in column 4. For an example of how to

Instructions for Form 944-X (Rev. 2-2024) 17

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report amounts in columns 1–4 for an employment tax before October 1, 2021. If you're correcting a year before
credit, see the instructions for line 16, earlier. 2021, don't enter any amount on line 17b.
For more information about the employee retention Definition of qualified sick and family leave wages for
credit for qualified wages paid after June 30, 2021, and leave taken after March 31, 2021, and before October
before January 1, 2022, see Notice 2021-49 and Rev. 1, 2021. For purposes of this credit, qualified sick leave
Proc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880, wages and qualified family leave wages are wages for
available at IRS.gov/irb/2021-51_IRB#NOT-2021-65, for social security and Medicare tax purposes, determined
modifications to Notice 2021-49. without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
Be sure to explain the reasons for this correction on employer pays that otherwise meet the requirements of
line 43. the EPSLA or Expanded FMLA, as enacted under the
FFCRA and amended for purposes of the ARP. Taxable
For corrections to a 2021 Form 944, the employee qualified sick leave wages and qualified family leave
TIP retention credit is only available for qualified wages for leave taken after March 31, 2021, and before
wages paid after December 31, 2020, and before October 1, 2021, were included on Form 944, line 4a,
October 1, 2021, unless the employer was a recovery column 1, and can be adjusted only on Form 944-X, line 8.
startup business. An employer that was a recovery startup Total qualified sick and family leave wages for leave taken
business could also claim the employee retention credit after March 31, 2021, and before October 1, 2021,
for wages paid after September 30, 2021, and before including any qualified sick and family leave wages that
January 1, 2022. Adjustments to the nonrefundable were above the social security wage base and any
portion of the employee retention credit for qualified qualified sick and family leave wages excluded from the
wages paid after June 30, 2021, and before January 1, definition of employment under sections 3121(b)(1)–(22),
2022, are reported on Form 944-X, line 17a, and were included on Form 944, lines 19 and 22, respectively,
adjustments to the refundable portion of the credit are and can be adjusted only on Form 944-X, lines 33 and 36,
reported on Form 944-X, line 26a. Adjustments to respectively. Use Worksheet 3 to figure your credit.
qualified wages for the employee retention credit are
reported on Form 944-X, line 30. Adjustments to qualified Be sure to explain the reasons for this correction on
health plan expenses allocable to the employee retention line 43.
credit are reported on Form 944-X, line 31. If you claimed
17c. Nonrefundable Portion of COBRA Premium
the employee retention credit on your original 2021 Form
944 and you make any corrections on Form 944-X to Assistance Credit
amounts used to figure the credit for qualified wages paid COBRA premium assistance was available for periods of
after June 30, 2021, and before January 1, 2022, you'll coverage beginning on or after April 1, 2021, through
need to refigure the amount of the credit using Worksheet periods of coverage beginning on or before September
4. You'll also use this worksheet to figure this credit if 30, 2021. For more information, see Credit for COBRA
you’re claiming the credit for the first time on Form 944-X. premium assistance payments is limited to periods of
coverage beginning on or after April 1, 2021, through
17b. Nonrefundable Portion of Credit for periods of coverage beginning on or before September
30, 2021, under Reminders, earlier.
Qualified Sick and Family Leave Wages for
Leave Taken After March 31, 2021, and Before Premium payees that receive an election from an
October 1, 2021 TIP assistance eligible individual are entitled to the
COBRA premium assistance credit for premiums
If you’re correcting the nonrefundable portion of the credit not paid during the quarter in which the election is
for qualified sick and family leave wages for leave taken received. See Notice 2021-31 for more information.
after March 31, 2021, and before October 1, 2021, that
you reported on Form 944, line 8d, enter the total
corrected amount from Worksheet 3, Step 2, line 2r, in If you’re correcting the nonrefundable portion of the
column 1. In column 2, enter the amount you originally COBRA premium assistance credit that you reported on
reported or as previously corrected. In column 3, enter the Form 944, line 8e, enter the total corrected amount from
difference between columns 1 and 2. For more information Worksheet 5, Step 2, line 2g, in column 1. In column 2,
about the credit for qualified sick and family leave wages, enter the amount you originally reported or as previously
go to IRS.gov/PLC. corrected. In column 3, enter the difference between
columns 1 and 2.
Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item, Copy the amount in column 3 to column 4. However, to
enter a positive number in column 3 as a negative number properly show the amount as a credit or balance due item,
in column 4 or a negative number in column 3 as a enter a positive number in column 3 as a negative number
positive number in column 4. For an example of how to in column 4 or a negative number in column 3 as a
report amounts in columns 1–4 for an employment tax positive number in column 4. For an example of how to
credit, see the instructions for line 16, earlier. report amounts in columns 1–4 for an employment tax
For corrections to 2021, 2022, or 2023 Form 944, credit, see the instructions for line 16, earlier.

line 8d, the credit for qualified sick and family leave wages Be sure to explain the reasons for this correction on
is only available for wages paid in 2021, 2022, or 2023 line 43.
with respect to any leave taken after March 31, 2021, and

18 Instructions for Form 944-X (Rev. 2-2024)

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17d. Number of Individuals Provided COBRA not the amount paid to all employees. Enter in column 2
Premium Assistance previously reported wages (if any) to reclassified
employees. To get the amount for column 4, use the
If you’re correcting the number of individuals provided
applicable section 3509 rates. If you filed the required
COBRA premium assistance that you reported on Form
information returns for some employees but didn’t file
944, line 8f, enter the total corrected amount in column 1.
them for other employees, be sure to use the applicable
In column 2, enter the amount you originally reported or as
rates for each employee when calculating the amounts in
previously corrected. In column 3, enter the difference
column 4 and show your calculations on line 43. The tax
between columns 1 and 2.
correction in column 4 will be a positive number if you
Be sure to explain the reasons for this correction on increased the amount of wages you previously reported.
line 43. See the instructions for line 42, later, for more information.

18–21. Special Additions to Wages for Federal 22. Subtotal
Income Tax, Social Security Taxes, Medicare Combine the amounts on lines 7–21 of column 4 and
Taxes, and Additional Medicare Tax enter the total on line 22.
Section 3509 provides special rates for the employee Example. You entered “1,400.00” in column 4 of line 7,
share of social security tax, Medicare tax, Additional “-500.00” in column 4 of line 8, and “-100.00” in column 4
Medicare Tax, and federal income tax withholding when of line 12. Combine these amounts and enter “800.00” in
workers are reclassified as employees in certain column 4 of line 22.
circumstances. The applicable rate depends on whether
you filed required information returns. An employer can’t Line 7 (column 4) 1400.00
recover any tax paid under this provision from the Line 8 (column 4) -500.00
employees. The full employer share of social security tax Line 12 (column 4) -100.00
and Medicare tax is due for all reclassifications. Line 22 (column 4) 800.00
Note. Section 3509 rates aren’t available if you
intentionally disregarded the requirements to withhold
taxes from the employee, or if you withheld federal income 23. Deferred Amount of the Employer Share of
tax but didn’t withhold social security and Medicare tax. Social Security Tax
Section 3509 rates are also not available for certain
statutory employees. Use Form 944-X, line 23, if you need to correct the
deferred amount of the employer share of social security
On lines 18–21, enter only corrections to wages tax that you reported on your 2020 Form 944, line 10b.
resulting from reclassifying certain workers as employees Enter the total corrected amount in column 1. In column 2,
when section 3509 rates are used to calculate the taxes. enter the amount you originally reported or as previously
If the employer issued the required information returns, corrected by you or the IRS. In column 3, enter the
use the section 3509 rates as follows. difference between columns 1 and 2.
• For social security taxes, use the employer rate of 6.2% Copy the amount in column 3 to column 4. However,
plus 20% of the employee rate of 6.2%, for a total rate of because an increase to the deferred amount of the
7.44% of wages. employer share of social security tax defers the payment
• For Medicare taxes, use the employer rate of 1.45% due, to properly show the amount as a deferral of
plus 20% of the employee rate of 1.45%, for a total rate of payment, enter a positive number in column 3 as a
1.74% of wages. negative number in column 4. A decrease to the deferred
• For Additional Medicare Tax, 0.18% (20% of the amount of the employer share of social security tax
employee rate of 0.9%) of wages subject to Additional decreases the payment you can defer and must be shown
Medicare Tax. as a balance due item; therefore, to properly show the
• For federal income tax withholding, the rate is 1.5% of amount as a balance due item, enter a negative number in
wages. column 3 as a positive number in column 4.
If the employer didn’t issue the required information If you're filing Form 944-X to increase the amount of
returns, use the section 3509 rates as follows. social security wages paid on or after March 27, 2020,
• For social security taxes, use the employer rate of 6.2% and before January 1, 2021, so that there is an additional
plus 40% of the employee rate of 6.2%, for a total rate of amount of social security tax that hasn't yet been paid,
8.68% of wages. and hasn't yet been deferred, then you may use Form
• For Medicare taxes, use the employer rate of 1.45% 944-X to increase the amount of the deferred employer
plus 40% of the employee rate of 1.45%, for a total rate of share of social security tax originally reported on Form
2.03% of wages. 944, line 10b. If you're filing Form 944-X to decrease the
• For Additional Medicare Tax, 0.36% (40% of the amount of social security wages paid on or after March
employee rate of 0.9%) of wages subject to Additional 27, 2020, and before January 1, 2021, so that there is a
Medicare Tax. decrease in the amount of social security tax that is
• For federal income tax withholding, the rate is 3.0% of eligible for deferral, then you must use Form 944-X to
wages. decrease the amount of the deferred employer share of
Unlike some other lines on Form 944-X, enter in column social security tax originally reported on Form 944,
1 only the corrected wages for workers being reclassified, line 10b, if the decrease in wages causes the amount you

Instructions for Form 944-X (Rev. 2-2024) 19

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originally deferred to exceed the amount that is now The deferred amount of the employee share of social
eligible for deferral. Otherwise, you may only correct the security tax was only available for social security wages of
amount of the deferred employer share of social security less than $4,000 paid to an employee in any biweekly pay
tax if the amount originally reported on Form 944, line 10b, period (or the equivalent threshold amount for other pay
isn't the amount you actually deferred (for example, you periods) paid on a pay date during the period beginning
incorrectly reported the amount that you actually on September 1, 2020, and ending on December 31,
deferred). If you already paid the correct amount of the 2020. The due date for withholding and payment of the
employer share of social security tax during the payroll tax deferred employee share of social security tax was
deferral period, you may not subsequently defer the postponed until the period beginning on January 1, 2021,
payment by filing Form 944-X. See IRS.gov/ETD for more and ending on December 31, 2021. The employer was
information about the interaction of credits and the deferral liable to pay the deferred employee share of social
of employment tax deposits and payments. security tax to the IRS and was required to do so before
January 1, 2022, to avoid interest, penalties, and additions
The deferred amount of the employer share of social to tax on those amounts. Because January 1, 2022, was a
security tax was only available for deposits and payments nonbusiness day, payments made on January 3, 2022,
due on or after March 27, 2020, and before January 1, were considered timely. For more information about the
2021, as well as deposits and payments due after January deferral of the employee share of social security tax, see
1, 2021, that were required for wages paid during the Notice 2020-65, 2020-38 I.R.B. 567, available at
applicable period. One-half of the deferred amount of the IRS.gov/irb/2020-38_IRB#NOT-2020-65; and Notice
employer share of social security tax was due by 2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/
December 31, 2021, and the remainder was due by 2021-06_IRB#NOT-2021-11.
December 31, 2022. Because both December 31, 2021,
and December 31, 2022, were nonbusiness days, Be sure to explain the reasons for any corrections on
payments made on the next business day were line 43.
considered timely. Any payments or deposits you made
before December 31, 2021, were first applied against your 25. Refundable Portion of Credit for Qualified
payment due on December 31, 2021, and then applied Sick and Family Leave Wages for Leave Taken
against your payment due on December 31, 2022. For After March 31, 2020, and Before April 1, 2021
more information about the deferral of employment tax If you're correcting the refundable portion of the credit for
deposits, go to IRS.gov/ETD and see the Instructions for qualified sick and family leave wages for leave taken after
Form 944, available at IRS.gov/Form944. March 31, 2020, and before April 1, 2021, that you
Be sure to explain the reasons for any corrections on reported on Form 944, line 10d, enter the total corrected
line 43. amount from Worksheet 1, Step 2, line 2k, in column 1. In
column 2, enter the amount you originally reported or as
24. Deferred Amount of the Employee Share of previously corrected. In column 3, enter the difference
Social Security Tax between columns 1 and 2. For more information about the
credit for qualified sick and family leave wages, go to
Use Form 944-X, line 24, if you need to correct the IRS.gov/PLC.
deferred amount of the employee share of social security
tax that you reported on your 2020 Form 944, line 10c. Copy the amount in column 3 to column 4. However, to
Enter the total corrected amount in column 1. In column 2, properly show the amount as a credit or balance due item,
enter the amount you originally reported or as previously enter a positive number in column 3 as a negative number
corrected by you or the IRS. In column 3, enter the in column 4 or a negative number in column 3 as a
difference between columns 1 and 2. positive number in column 4. For an example of how to
report amounts in columns 1–4 for an employment tax
Copy the amount in column 3 to column 4. However, credit, see the instructions for line 16, earlier.
because an increase to the deferred amount of the
employee share of social security tax defers the payment For corrections to 2020 Form 944, line 10d, the credit
due, to properly show the amount as a deferral of for qualified sick and family leave wages is only available
payment, enter a positive number in column 3 as a for wages paid with respect to leave taken after March 31,
negative number in column 4. A decrease to the deferred 2020, and before January 1, 2021. For corrections to
amount of the employee share of social security tax 2021, 2022, or 2023 Form 944, line 10d, the credit for
decreases the payment you can defer and must be shown qualified sick and family leave wages is only available for
as a balance due item; therefore, to properly show the wages paid in 2021, 2022, or 2023 with respect to any
amount as a balance due item, enter a negative number in leave taken after March 31, 2020, and before April 1,
column 3 as a positive number in column 4. 2021. If you're correcting a year before 2020, don't enter
any amount on line 25.
You may only correct the amount of the deferred
employee share of social security tax if the amount Be sure to explain the reasons for this correction on
originally reported on Form 944, line 10c, isn't the amount line 43.
you actually deferred (for example, you incorrectly
reported the amount that you actually deferred). If you 26a. Refundable Portion of Employee Retention
already paid the correct amount of the employee's share Credit
of social security tax, you may not subsequently defer the Use line 26a only for corrections to a 2020 or 2021 Form
payment by filing Form 944-X. 944.

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For corrections to a 2020 Form 944, the employee report amounts in columns 1–4 for an employment tax
TIP retention credit is only available for qualified credit, see the instructions for line 16, earlier.
wages paid after March 12, 2020, and before
January 1, 2021. For corrections to a 2021 Form 944, the Be sure to explain the reasons for this correction on
employee retention credit is only available for qualified line 43.
wages paid after December 31, 2020, and before October
1, 2021, unless the employer was a recovery startup 26b. Refundable Portion of Credit for Qualified
business. An employer that was a recovery startup Sick and Family Leave Wages for Leave Taken
business could also claim the employee retention credit After March 31, 2021, and Before October 1,
for wages paid after September 30, 2021, and before 2021
January 1, 2022. If you’re correcting the refundable portion of the credit for
qualified sick and family leave wages for leave taken after
Instructions for Qualified Wages Paid After March March 31, 2021, and before October 1, 2021, that you
12, 2020, and Before July 1, 2021 reported on Form 944, line 10f, enter the total corrected
amount from Worksheet 3, Step 2, line 2s, in column 1. In
column 2, enter the amount you originally reported or as
If you're correcting the refundable portion of the employee
previously corrected. In column 3, enter the difference
retention credit that you reported on Form 944, line 10e,
between columns 1 and 2. For more information about the
for qualified wages paid after March 12, 2020, and before
credit for qualified sick and family leave wages, go to
July 1, 2021, enter the total corrected amount from
IRS.gov/PLC.
Worksheet 2, Step 2, line 2i, in column 1. In column 2,
enter the amount you originally reported or as previously Copy the amount in column 3 to column 4. However, to
corrected. In column 3, enter the difference between properly show the amount as a credit or balance due item,
columns 1 and 2. For more information about the enter a positive number in column 3 as a negative number
employee retention credit for qualified wages paid after in column 4 or a negative number in column 3 as a
March 12, 2020, and before January 1, 2021, see Notice positive number in column 4. For an example of how to
2021-20. See Notice 2021-23 for more information about report amounts in columns 1–4 for an employment tax
the employee retention credit for qualified wages paid credit, see the instructions for line 16, earlier.
after December 31, 2020, and before July 1, 2021. Also
see section IV of Notice 2021-49, and Rev. Proc. 2021-33. For corrections to 2021, 2022, or 2023 Form 944,
line 10f, the credit for qualified sick and family leave wages
Copy the amount in column 3 to column 4. However, to is only available for wages paid in 2021, 2022, or 2023
properly show the amount as a credit or balance due item, with respect to any leave taken after March 31, 2021, and
enter a positive number in column 3 as a negative number before October 1, 2021. If you're correcting a year before
in column 4 or a negative number in column 3 as a 2021, don't enter any amount on line 26b.
positive number in column 4. For an example of how to Be sure to explain the reasons for this correction on
report amounts in columns 1–4 for an employment tax line 43.
credit, see the instructions for line 16, earlier.
26c. Refundable Portion of COBRA Premium
Be sure to explain the reasons for this correction on Assistance Credit
line 43.
COBRA premium assistance was available for periods of
coverage beginning on or after April 1, 2021, through
Instructions for Qualified Wages Paid After June periods of coverage beginning on or before September
30, 2021, and Before January 1, 2022 30, 2021. For more information, see Credit for COBRA
premium assistance payments is limited to periods of
If you're correcting the refundable portion of the employee coverage beginning on or after April 1, 2021, through
retention credit that you reported on Form 944, line 10e, periods of coverage beginning on or before September
for qualified wages paid after June 30, 2021, and before 30, 2021, under Reminders, earlier.
January 1, 2022, enter the total corrected amount from
Worksheet 4, Step 2, line 2i, in column 1. In column 2, If you’re correcting the refundable portion of the
enter the amount you originally reported or as previously COBRA premium assistance credit that you reported on
corrected. In column 3, enter the difference between Form 944, line 10g, enter the total corrected amount from
columns 1 and 2. For more information about the Worksheet 5, Step 2, line 2h, in column 1. In column 2,
employee retention credit for qualified wages paid after enter the amount you originally reported or as previously
June 30, 2021, and before January 1, 2022, see Notice corrected. In column 3, enter the difference between
2021-49 and Rev. Proc. 2021-33. See Notice 2021-65 for columns 1 and 2.
modifications to Notice 2021-49. Copy the amount in column 3 to column 4. However, to
properly show the amount as a credit or balance due item,
Copy the amount in column 3 to column 4. However, to enter a positive number in column 3 as a negative number
properly show the amount as a credit or balance due item, in column 4 or a negative number in column 3 as a
enter a positive number in column 3 as a negative number positive number in column 4. For an example of how to
in column 4 or a negative number in column 3 as a report amounts in columns 1–4 for an employment tax
positive number in column 4. For an example of how to credit, see the instructions for line 16, earlier.

Instructions for Form 944-X (Rev. 2-2024) 21

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Be sure to explain the reasons for this correction on • The preferred method of payment is EFTPS. For more
line 43. information, go to EFTPS.gov or call EFTPS Customer
Service at 800-555-4477 (800-244-4829 (Spanish) or
Corrections to Form 944, Line 10g (For 2020) or 303-967-5916 if you're outside the United States (toll
Line 10i (For 2021) call)). To contact EFTPS using Telecommunications Relay
Form 944-X doesn't include a line to correct amounts Services (TRS) for people who are deaf, hard of hearing,
reported on Form 944, line 10g (10i), for the total or have a speech disability, dial 711 and then provide the
advances received from filing Form(s) 7200 for the year. If TRS assistant the 800-555-4477 number above or
a discrepancy exists between the amount reported on 800-733-4829. Additional information about EFTPS is also
Form 944 and the amount of advance payments issued, available in Pub. 966.
the IRS will generally correct the amount reported on Form • To pay by credit or debit card, go to IRS.gov/
944, line 10g (10i), to match the amount of advance PayByCard. Your payment will be processed by a payment
payments issued. processor who will charge a processing fee.
• If you pay by check or money order, make it payable to
27. Total “United States Treasury.” On your check or money order,
Combine the amounts from column 4 on lines 22–26c and be sure to write your EIN, “Form 944-X,” and the year
enter the result on line 27. corrected.
You don’t have to pay if the amount you owe is less than
Your credit. If the amount entered on line 27 is less than $1.
zero, for example, “-115.00,” you have a credit because
you overreported your federal employment taxes. Lines 28–40
• If you checked the box on line 1, include this amount on For lines 28–40, you’ll only enter amounts in columns 1, 2,
the “Total deposits” line of Form 944 for the year during and 3. These lines don't have an entry space for column 4
which you filed Form 944-X. If you currently file Form 941 because these adjustments don't directly result in an
because your filing requirement changed, include this increase or decrease to your tax. The amounts entered on
amount on the “Total deposits” line of Form 941 for the lines 28–38 are amounts that you use in Worksheets 1–5,
quarter during which you filed Form 944-X. Don’t make as applicable, to figure your credits. If you reported an
any changes to your record of federal tax liability reported incorrect amount on lines 15–26 on your original Form
on Form 944, line 13, or Form 945-A, unless you were 944, then you’ll use lines 28–40 of Form 944-X to report
assessed an FTD penalty. For more information, see the the correction. Use Worksheets 1–5, as applicable, to
Form 945-A instructions. refigure your credits based on the corrected amounts
• If you checked the box on line 2, you’re filing a claim for reported in column 1. Be sure to explain the reasons for
refund or abatement of the amount shown. your corrections to lines 28–40 on line 43.
If your credit is less than $1, we will send a refund or
apply it to your next return only if you ask us in writing to 28. Qualified Health Plan Expenses Allocable to
do so. Qualified Sick Leave Wages for Leave Taken
Amount you owe. If the amount entered on line 27 is a After March 31, 2020, and Before April 1, 2021
positive number, you must pay the amount you owe by If you're correcting the qualified health plan expenses
the time you file Form 944-X. You may not use any credit allocable to qualified sick leave wages for leave taken after
that you show on another Form 944-X to pay the amount March 31, 2020, and before April 1, 2021, that you
you owe, even if you filed for the amount you owe and the reported on Form 944, line 15, enter the total corrected
credit at the same time. amount for all employees in column 1. In column 2, enter
If you owe tax and are filing a timely Form 944-X, don’t the amount you originally reported or as previously
file an amended Form 945-A unless you were assessed corrected. In column 3, enter the difference between
an FTD penalty caused by an incorrect, incomplete, or columns 1 and 2. Enter the corrected amount from column
missing Form 945-A. Don’t include the tax increase 1 on Worksheet 1, Step 2, line 2b.
reported on Form 944-X on any amended Form 945-A you
file. 29. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
If you owe tax and are filing a late Form 944-X, that is,
after the due date of Form 944 for the year in which you After March 31, 2020, and Before April 1, 2021
discovered the error, you must file an amended Form If you're correcting the qualified health plan expenses
945-A with the Form 944-X. Otherwise, the IRS may allocable to qualified family leave wages for leave taken
assess an “averaged” FTD penalty. The total tax reported after March 31, 2020, and before April 1, 2021, that you
on Form 945-A, line M, must match the corrected tax reported on Form 944, line 16, enter the total corrected
(Form 944, line 9, combined with any correction reported amount for all employees in column 1. In column 2, enter
on Form 944-X, line 22) for the year, less any previous the amount you originally reported or as previously
abatements and interest-free tax assessments. corrected. In column 3, enter the difference between
Payment methods. You may pay the amount you owe columns 1 and 2. Enter the corrected amount from column
on line 27 electronically using the Electronic Federal Tax 1 on Worksheet 1, Step 2, line 2f.
Payment System (EFTPS), by credit or debit card, or by a
check or money order.

22 Instructions for Form 944-X (Rev. 2-2024)

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30. Qualified Wages for the Employee Retention 33. Qualified Sick Leave Wages for Leave Taken
Credit After March 31, 2021, and Before October 1,
Use line 30 only for corrections to a 2020 or 2021 Form 2021
944. If you’re correcting the qualified sick leave wages for leave
If you're correcting the qualified wages for the taken after March 31, 2021, and before October 1, 2021,
employee retention credit that you reported on Form 944, that you reported on Form 944, line 19, enter the total
line 17, enter the total corrected amount for all employees corrected amount in column 1. In column 2, enter the
in column 1. In column 2, enter the amount you originally amount you originally reported or as previously corrected.
reported or as previously corrected. In column 3, enter the In column 3, enter the difference between columns 1 and
difference between columns 1 and 2. Enter the corrected 2. Enter the corrected amount from column 1 on
amount from column 1 on Worksheet 2, Step 2, line 2a, for Worksheet 3, Step 2, line 2a.
qualified wages paid after March 12, 2020, and before Be sure to explain the reasons for this correction on
July 1, 2021. Enter the corrected amount from column 1 line 43.
on Worksheet 4, Step 2, line 2a, for qualified wages paid
after June 30, 2021, and before January 1, 2022. 34. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
31. Qualified Health Plan Expenses for the
After March 31, 2021, and Before October 1,
Employee Retention Credit
2021
Use line 31 only for corrections to a 2020 or 2021 Form
944. If you’re correcting the qualified health plan expenses
allocable to qualified sick leave wages for leave taken after
If you're correcting the qualified health plan expenses March 31, 2021, and before October 1, 2021, that you
allocable to wages reported on Form 944, line 17, that you reported on Form 944, line 20, enter the total corrected
reported on Form 944, line 18, enter the total corrected amount for all employees in column 1. In column 2, enter
amount for all employees in column 1. In column 2, enter the amount you originally reported or as previously
the amount you originally reported or as previously corrected. In column 3, enter the difference between
corrected. In column 3, enter the difference between columns 1 and 2. Enter the corrected amount from column
columns 1 and 2. Enter the corrected amount from column 1 on Worksheet 3, Step 2, line 2b.
1 on Worksheet 2, Step 2, line 2b, for qualified health plan
expenses allocable to qualified wages paid after March Be sure to explain the reasons for this correction on
12, 2020, and before July 1, 2021. Enter the corrected line 43.
amount from column 1 on Worksheet 4, Step 2, line 2b, for
qualified health plan expenses allocable to qualified 35. Amounts Under Certain Collectively
wages paid after June 30, 2021, and before January 1, Bargained Agreements Allocable to Qualified
2022. Sick Leave Wages for Leave Taken After March
31, 2021, and Before October 1, 2021
32. Credit From Form 5884-C, Line 11, for the
If you’re correcting the amounts under certain collectively
Year bargained agreements allocable to qualified sick leave
Use line 32 only for corrections to a 2020 Form 944. wages for leave taken after March 31, 2021, and before
If you're correcting the credit from Form 5884-C, October 1, 2021, that you reported on Form 944, line 21,
line 11, for the year, that you reported on 2020 Form 944, enter the total corrected amount for all employees in
line 19, enter the total corrected amount in column 1. In column 1. In column 2, enter the amount you originally
column 2, enter the amount you originally reported or as reported or as previously corrected. In column 3, enter the
previously corrected. In column 3, enter the difference difference between columns 1 and 2. Enter the corrected
between columns 1 and 2. Enter the corrected amount amount from column 1 on Worksheet 3, Step 2, line 2c.
from column 1 on Worksheet 1, Step 1, line 1i. Entering an Be sure to explain the reasons for this correction on
amount here is strictly for purposes of figuring the credit line 43.
for qualified sick and family wages for leave taken after
March 31, 2020, and before April 1, 2021, on Worksheet 36. Qualified Family Leave Wages for Leave
1. For purposes of figuring the employee retention credit Taken After March 31, 2021, and Before October
for qualified wages paid after March 12, 2020, and before 1, 2021
July 1, 2021, enter the corrected amount from column 1
on Worksheet 2, Step 1, line 1j, unless you also If you’re correcting the qualified family leave wages for
completed Worksheet 1 and you're bringing the amount leave taken after March 31, 2021, and before October 1,
from Worksheet 1, Step 1, line 1l, forward to Worksheet 2, 2021, that you reported on Form 944, line 22, enter the
Step 1, line 1a. Reporting a correction on this line doesn't total corrected amount in column 1. In column 2, enter the
correct the credit claimed on Form 5884-C. amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and
2. Enter the corrected amount from column 1 on
Worksheet 3, Step 2, line 2g.
Be sure to explain the reasons for this correction on
line 43.

Instructions for Form 944-X (Rev. 2-2024) 23

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37. Qualified Health Plan Expenses Allocable to retention credit as a recovery startup business, complete
Qualified Family Leave Wages for Leave Taken line 39 with the total of the corrected amounts included on
After March 31, 2021, and Before October 1, Form 944-X, lines 17a and 26a.
2021 Recovery startup business. For the third quarter of
If you’re correcting the qualified health plan expenses 2021, a recovery startup business is an employer that:
allocable to qualified family leave wages for leave taken • Began carrying on a trade or business after February
after March 31, 2021, and before October 1, 2021, that 15, 2020;
you reported on Form 944, line 23, enter the total • Had average annual gross receipts of $1 million or less
corrected amount for all employees in column 1. In column for the 3 tax years ending with the tax year before the
2, enter the amount you originally reported or as calendar quarter in which the employee retention credit is
previously corrected. In column 3, enter the difference claimed; and
between columns 1 and 2. Enter the corrected amount • Isn't otherwise eligible for the employee retention credit
from column 1 on Worksheet 3, Step 2, line 2h. because business operations aren't fully or partially
suspended due to a governmental order or because gross
Be sure to explain the reasons for this correction on receipts (within the meaning of section 448(c) or, if you're
line 43. a tax-exempt organization, section 6033) aren't less than
80% of the gross receipts for the same calendar quarter in
38. Amounts Under Certain Collectively calendar year 2019.
Bargained Agreements Allocable to Qualified
Family Leave Wages for Leave Taken After 40. If You’re Eligible for the Employee Retention
March 31, 2021, and Before October 1, 2021 Credit in the Fourth Quarter of 2021 Solely
If you’re correcting the amounts under certain collectively Because Your Business Is a Recovery Startup
bargained agreements allocable to qualified family leave Business . . .
wages for leave taken after March 31, 2021, and before For the fourth quarter of 2021, only a recovery startup
October 1, 2021, that you reported on Form 944, line 24, business may claim the employee retention credit.
enter the total corrected amount for all employees in Whether you complete line 40 to tell us if you're eligible for
column 1. In column 2, enter the amount you originally the employee retention credit in the fourth quarter of 2021
reported or as previously corrected. In column 3, enter the solely because your business is a recovery startup
difference between columns 1 and 2. Enter the corrected business depends on its applicability and whether you
amount from column 1 on Worksheet 3, Step 2, line 2i. originally reported an amount on your 2021 Form 944,
Be sure to explain the reasons for this correction on line 26.
line 43. • If you reported the total of any amounts included on
lines 8c and 10e on line 26 for the fourth quarter on your
Recovery startup businesses are limited to a originally filed 2021 Form 944 but that is no longer
! maximum employee retention credit of $50,000 accurate, explain in detail on line 43 why you no longer
CAUTION per quarter. Don’t enter more than $50,000 per think that you’re a recovery startup business and the
quarter in total on lines 17a and 26a. reasons that you still qualify for the employee retention
credit.
39. If You’re Eligible for the Employee Retention • If you didn’t report the total of any amounts included on
Credit in the Third Quarter of 2021 Solely lines 8c and 10e on line 26 for the fourth quarter on your
originally filed 2021 Form 944 and this still doesn’t apply,
Because Your Business Is a Recovery Startup
don’t complete line 40.
Business . . . • If you didn’t report the total of any amounts included on
Whether you complete line 39 to tell us if you're eligible for lines 8c and 10e for the fourth quarter on your originally
the employee retention credit in the third quarter of 2021 filed 2021 Form 944 but you’re now claiming the employee
solely because your business is a recovery startup retention credit as a recovery startup business, complete
business depends on its applicability and whether you line 40 with the total of the corrected amounts included on
originally reported an amount on your 2021 Form 944, Form 944-X, lines 17a and 26a.
line 25.
• If you reported the total of any amounts included on For the fourth quarter of 2021, a recovery startup
lines 8c and 10e on line 25 for the third quarter on your business is an employer that began carrying on a trade or
originally filed 2021 Form 944 but that is no longer business after February 15, 2020, and had average
accurate, explain in detail on line 43 why you no longer annual gross receipts of $1 million or less for the 3 tax
think that you’re a recovery startup business and the years ending with the tax year before the calendar quarter
reasons that you still qualify for the employee retention in which the employee retention credit is claimed.
credit.
• If you didn’t report the total of any amounts included on
lines 8c and 10e on line 25 for the third quarter on your
originally filed 2021 Form 944 and this still doesn’t apply,
don’t complete line 39.
• If you didn’t report the total of any amounts included on
lines 8c and 10e for the third quarter on your originally
filed 2021 Form 944 but you’re now claiming the employee

24 Instructions for Form 944-X (Rev. 2-2024)

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Part 4: Explain Your Corrections for 43. Explain Your Corrections
Treasury regulations require you to explain in detail the
the Calendar Year You’re Correcting grounds and facts relied upon to support each correction.
On line 43, describe in detail each correction you entered
41. Corrections of Both Underreported and in column 4 on lines 7–21 and lines 23–26c. Also use
Overreported Amounts line 43 to describe in detail corrections made on lines 28–
Check the box on line 41 if any corrections you entered on 40. If you need more space, attach additional sheets, but
lines 7–21, lines 23–26c, or lines 28–40, in column 3 be sure to write your name, EIN, “Form 944-X,” and the
reflect both underreported and overreported amounts. calendar year you’re correcting on the top of each sheet.
Example. If you had an increase to social security You must describe the events that caused the
wages of $1,500 for Nathan Black and a decrease to underreported or overreported amounts. Explanations
social security wages of $500 for Leah Green, you would such as “social security and Medicare wages were
enter $1,000 on line 8, column 3. That $1,000 represents overstated,” “administrative/payroll errors were
the net change from offsetting corrections. discovered,” or “taxes were not withheld” are insufficient
On line 43, you must explain the reason for both the and may delay processing your Form 944-X because the
$1,500 increase and the $500 decrease. IRS may need to ask for a more complete explanation.
42. Did You Reclassify Any Workers? Provide the following information in your explanation of
each correction.
Check the box on line 42 if you reclassified any workers to
be independent contractors or nonemployees. Also check • Form 944-X line number(s) affected.
this box if the IRS or you determined that workers you • Date you discovered the error.
treated as independent contractors or nonemployees • Amount of the error.
should be classified as employees. On line 43, give us a • Cause of the error.
detailed reason why any worker was reclassified and, if You may report the information in paragraph form. The
you used section 3509 rates on lines 18–21 for any worker following paragraph is an example.
reclassified as an employee, explain why section 3509
rates apply and what rates you used. “The $100 difference shown in column 3 of lines 6, 8,
and 12 was discovered on May 15, 2024, during an
Return not filed because you didn’t treat any workers internal payroll audit. We discovered that we included
as employees. If you didn't previously file Form 944 $100 of wages for one of our employees twice. This
because you mistakenly treated workers as independent correction removes the reported wages that were never
contractors or as nonemployees, file a Form 944 for each paid.”
delinquent year.
For corrections shown on lines 18–21, explain why the
On each Form 944 for which you’re entitled to use
correction was necessary and attach any notice you
section 3509 rates, complete the following steps.
received from the IRS.
• Write “Misclassified Employees” in bold letters
across the top margin of page 1. Part 5: Sign Here
• Enter a zero on line 9.
• Complete the signature area. You must complete all five pages of Form 944-X and sign
• Attach a completed Form 944-X (see instructions next). it on page 5. If you don’t sign, processing of Form 944-X
On each Form 944-X, complete the following steps. will be delayed.
• Complete the top of Form 944-X, including the date you Who must sign the Form 944-X? The following persons
discovered the error. are authorized to sign the return for each type of business
• Enter the wage amounts on lines 18–21, column 1. entity.
• Enter zeros on lines 18–21, column 2. • Sole proprietorship—The individual who owns the
• Complete columns 3 and 4 as instructed in Part 3. business.
• Provide a detailed statement on line 43. • Corporation (including a limited liability company
• Complete the signature area. (LLC) treated as a corporation)—The president, vice
If you can’t use section 3509 rates (for example, president, or other principal officer duly authorized to sign.
• Partnership (including an LLC treated as a
! because the workers you treated as partnership) or unincorporated organization—A
CAUTION nonemployees were certain statutory employees),
file a Form 944 for each delinquent year. Write responsible and duly authorized member, partner, or
“Misclassified Employees” in bold letters across the officer having knowledge of its affairs.
top margin of page 1 of each Form 944. Complete Form • Single-member LLC treated as a disregarded entity
944 using the Instructions for Form 944. Attach a Form for federal income tax purposes—The owner of the
944-X to each Form 944. Complete the top of Form 944-X, LLC or a principal officer duly authorized to sign.
including the date you discovered the error, and provide a • Trust or estate—The fiduciary.
detailed explanation on line 43. Form 944-X may also be signed by a duly authorized
agent of the taxpayer if a valid power of attorney has been
filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 944-X by rubber

Instructions for Form 944-X (Rev. 2-2024) 25

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stamp, mechanical device, or computer software program. Include your complete address. If you work for a firm,
For details and required documentation, see Rev. Proc. enter the firm's name and the EIN of the firm. You can
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/ apply for a PTIN online or by filing Form W-12. For more
2005-28_IRB#RP-2005-39. information about applying for a PTIN online, go to
IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
Paid Preparer Use Only of the tax preparation firm.
A paid preparer must sign Form 944-X and provide the
Generally, you’re not required to complete this section if
information in the Paid Preparer Use Only section of Part 5
you’re filing the return as a reporting agent and have a
if the preparer was paid to prepare Form 944-X and isn’t
valid Form 8655 on file with the IRS. However, a reporting
an employee of the filing entity. Paid preparers must sign
agent must complete this section if the reporting agent
paper returns with a manual signature. The preparer must
offered legal advice, for example, advising the client on
give you a copy of the return in addition to the copy to be
determining whether its workers are employees or
filed with the IRS.
independent contractors for federal tax purposes.
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.

26 Instructions for Form 944-X (Rev. 2-2024)

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Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave 
Wages for Leave Taken After March 31, 2020, and Before April 1, 
2021                                                                                                                                           Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and 
before April 1, 2021, on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave 
wages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it 
for the first time on Form 944-X.
Step 1.        Determine the corrected 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 wages from Form 944, Part 1, line 4a, column 1, 
               or, if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . .                               1a       
        1b     Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1, or, 
               if corrected, the amount from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . .                              1b       
        1c     Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1c       
        1d     Multiply line 1c by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             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, or, if corrected, the amount of the 
               employer share of social security tax on sick pay that you included on Form 944-X, 
               line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . .                         1e       
        1f     Employer share of social security tax included on Form 944-X, line 19, 
               column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1f       
        1g     Employer share of social security tax. Combine lines 1d, 1e, and 1f . . . . . . . . .                                                 1g              
        1h     Enter the amount from Form 8974, line 12 (including any amended Form 8974 
               attached to Form 944-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1h       
        1i     Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount 
               was also included on Form 944, Part 3, line 19, or, if corrected, the amount from 
               Form 944-X, line 32, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               1i       
        1j     Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . .                             1j       
        1k     Total nonrefundable credits already used against the employer share of 
               social security tax. Add lines 1h, 1i, and 1j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             1k  
        1l     Employer share of social security tax remaining. Subtract line 1k 
               from line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1l  

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, or, if 
               corrected, the amount from Form 944-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . .                              2a       
        2a(i)  Qualified sick leave wages included on Form 944, Part 1, line 4c, or, if corrected, 
               the amount from Form 944-X, line 12, column 1, but not included on Form 944, Part 
               1, line 4a(i), column 1, or Form 944-X, line 9, 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, or, if corrected, Form 944-X, line 28, column 1) . . . . . . . . . . . . . . . .                            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, or, 
               if corrected, the amount from Form 944-X, line 10, column 1 . . . . . . . . . . . . . . . . . .                              2e       
        2e(i)  Qualified family leave wages included on Form 944, Part 1, line 4c, or, if corrected, 
               the amount from Form 944-X, line 12, column 1, but not included on Form 944, Part 
               1, line 4a(ii), column 1, or Form 944-X, line 10, 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, or, if corrected, Form 944-X, line 29, column 1) . . . . . . . . . . . .                               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 1l or line 2i. Enter this amount on Form 944-X, line 16, 
               column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            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-X, line 25, column 1 . . . . . . . . . . . .                                           2k

Instructions for Form 944-X (Rev. 2-2024)                                                                                                                           27

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Worksheet 2. Adjusted Employee Retention Credit for Qualified 
Wages Paid After March 12, 2020, and Before January 1, 2021, for a 
2020 Form 944, or Qualified Wages Paid After December 31, 2020, 
and Before July 1, 2021, for a 2021 Form 944                                                                                                 Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before January 
1, 2021, on your original 2020 Form 944 or for qualified wages paid after December 31, 2020, and before July 1, 2021, on your original 
2021 Form 944 and you correct any amounts used to figure the employee retention credit. You’ll also use this worksheet to figure this credit 
if you're claiming it for the first time on Form 944-X.
Step 1.    Determine the corrected 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 If you completed Worksheet 1 to claim a credit for qualified sick and family leave 
           wages for leave taken after March 31, 2020, and before April 1, 2021, and you’re 
           also claiming the employee retention credit, enter the amount from Worksheet 1, 
           Step 1, line 1l, and go to Step 2. Otherwise, complete lines 1b–1m below and then 
           go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1a                   
        1b Enter the amount of social security wages from Form 944, Part 1, line 4a, column 1, 
           or, if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . . .                               1b  
        1c Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1, or, 
           if corrected, the amount from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . . .                              1c  
        1d Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1d  
        1e Multiply line 1d by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1e  
        1f 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, or, if corrected, the amount of the employer 
           social security tax on sick pay that you included on Form 944-X, line 14, column 1 
           (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               1f  
        1g Employer share of social security tax included on Form 944-X, line 19, 
           column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1g  
        1h Employer share of social security tax. Combine lines 1e, 1f, and 1g . . . . . . . . . .                                            1h                   
        1i Enter the amount from Form 944, Part 1, line 8a, or, if corrected, the amount from 
           Form 944-X, line 15, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . .                            1i  
        1j Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount was 
           also included on Form 944, Part 3, line 19, or, if corrected, the amount from Form 
           944-X, line 32, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          1j  
        1k Enter the amount from Form 5884-D, line 12, for this year . . . . . . . . . . . . . . . . . . . . .                            1k  
        1l Total nonrefundable credits already used against the employer share of 
           social security tax. Add lines 1i, 1j, and 1k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        1l  
        1m Employer share of social security tax remaining. Subtract line 1l 
           from line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1m  

Step 2.    Figure the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, 2021
           Caution: For qualified wages paid before January 1, 2021, the cumulative total for 
           2020 that can be claimed on lines 2a and 2b can't exceed $10,000 per employee. 
           For qualified wages paid after December 31, 2020, and before July 1, 2021, the total 
           amount included on lines 2a and 2b is limited to a maximum of $10,000 per 
           employee in each of the first quarter and the second quarter of 2021 ($20,000 in 
           total for purposes of this worksheet).
        2a Qualified wages (excluding qualified health plan expenses) for the employee 
           retention credit for qualified wages paid after March 12, 2020, and before January 1, 
           2021, for a 2020 Form 944, or qualified wages paid after December 31, 2020, and 
           before July 1, 2021, for a 2021 Form 944 (these qualified wages are included in the 
           total reported on Form 944, Part 3, line 17, or, if corrected, Form 944-X, line 30, 
           column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2a  
        2b Qualified health plan expenses allocable to qualified wages for the employee 
           retention credit for qualified wages paid after March 12, 2020, and before January 1, 
           2021, for a 2020 Form 944, or qualified wages paid after December 31, 2020, and 
           before July 1, 2021, for a 2021 Form 944 (these qualified health plan expenses are 
           included in the total reported on Form 944, Part 3, line 18, or, if corrected, Form 
           944-X, line 31, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2b  
        2c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2c  
        2d Retention credit. If you're correcting your 2020 Form 944, multiply line 2c by 50% 
           (0.50). If you're correcting your 2021 Form 944, multiply line 2c by 70% 
           (0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2d  
        2e Enter the amount of the employer share of social security tax from Step 1, line 1a, or, 
           if applicable, Step 1, line 1m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2e  
        2f Enter the amount of the nonrefundable portion of the credit for qualified sick and 
           family leave wages for leave taken after March 31, 2020, and before April 1, 2021 
           (this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if 
           you're correcting that credit for the year or you may need to enter the credit claimed 
           on your original Form 944) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2f  
        2g Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          2g  
        2h Nonrefundable portion of employee retention credit. Enter the smaller of line 2d 
           or line 2g. Enter this amount on Form 944-X, line 17a, column 1 . . . . . . . . . . . . . . . .                                    2h
        2i Refundable portion of employee retention credit. Subtract line 2h from line 2d 
           and enter this amount on Form 944-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . . .                                  2i

28                                                                                      Instructions for Form 944-X (Rev. 2-2024)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave 
Wages for Leave Taken After March 31, 2021, and Before October 1, 
2021                                                                                                                                                   Keep for Your Records
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021, 
on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021, 
and before October 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 944-X.
Step 1.         Determine the corrected employer share of Medicare tax
        1a      Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected,                                            
                the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   1a
        1b      Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            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, or, if corrected, the amount of the employer share of Medicare tax on sick pay that you                                           
                included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . .                            1c
        1d      Employer share of Medicare tax included on Form 944-X, line 20, column 4  . . . . . . . . . . . . . .                             1d      
        1e      Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .                                    1e                 
        1f      For corrections to tax years beginning after December 31, 2022, only, enter the amount from                                       1f      
                Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . . . .
        1g      Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .                                       1g                 
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, 
                reported on Form 944, Part 3, line 19, or, if corrected, the amount from Form 944-X, line 33,                                             
                column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2a
        2a(i)   Qualified sick leave wages included on Form 944, Part 3, line 19, or, if corrected, the amount 
                from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part 
                1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1, 
                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, or, if corrected, the amount 
                from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part 
                1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, 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, reported on Form 944, Part 3, line 20, or, if                                                 
                corrected, the amount from Form 944-X, line 34, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . .                      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, reported on Form 944, Part 3,                                           
                line 21, or, if corrected, the amount from Form 944-X, line 35, column 1 . . . . . . . . . . . . . . . . .                        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, 
                reported on Form 944, Part 3, line 22, or, if corrected, the amount from Form 944-X, line 36,                                             
                column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2g
        2g(i)   Qualified family leave wages included on Form 944, Part 3, line 22, or, if corrected, the amount 
                from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part 
                1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1, 
                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, or, if corrected, the amount 
                from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part 
                1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, 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, reported on Form 944, Part 3, line 23, or, if                                                 
                corrected, the amount from Form 944-X, line 37, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . .                      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, reported on Form 944,                                             
                Part 3, line 24, or, if corrected, the amount from Form 944-X, line 38, column 1 . . . . . . . . . . . .                          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 employee retention credit claimed under section 2301 of the CARES Act with respect 
                to qualified wages paid after March 31, 2021, and before July 1, 2021, that were also taken into                                          
                account for the credit for qualified sick and family leave wages . . . . . . . . . . . . . . . . . . . . . . .                    2n
        2o      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 . . . . . . . . . . .                           2o
        2p      Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       2p      
        2q      Credit for qualified sick and family leave wages after adjusting for other credits. Subtract                                                  
                line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              2q
        2r      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 1g or line 2q. 
                Enter this amount on Form 944-X, line 17b, column 1   . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           2r
        2s      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 2r from line 2q and enter this 
                amount on Form 944-X, line 26b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          2s

Instructions for Form 944-X (Rev. 2-2024)                                                                                                                                   29

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Worksheet 4. Adjusted Employee Retention Credit for Qualified 
Wages Paid After June 30, 2021, and Before January 1, 2022                                                                               Keep for Your Records
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January 
1, 2022, on your original 2021 Form 944 and you correct any amounts used to figure the employee retention credit for qualified wages paid 
after June 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on 
Form 944-X.
Step 1.    Determine the corrected employer share of Medicare tax
        1a If you completed Worksheet 3 to claim a credit for qualified sick and family leave 
           wages for leave taken after March 31, 2021, and before October 1, 2021, and you’re 
           also claiming the employee retention credit, enter the amount from Worksheet 3, 
           Step 1, line 1g, and go to Step 2. Otherwise, complete lines 1b–1f below and then 
           go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     1a                   
        1b Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if 
           corrected, the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . .                             1b  
        1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1c  
        1d 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, or, if corrected, the amount of the employer 
           share of Medicare tax on sick pay that you included on Form 944-X, line 14, column 
           1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1d  
        1e Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . .                                       1e  
        1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .                                         1f                   

Step 2.    Figure the employee retention credit for qualified wages paid after June 30, 2021, and before January 1, 2022
           Caution: You must be a recovery startup business to claim the employee retention 
           credit for qualified wages paid after September 30, 2021, and before January 1, 
           2022 (fourth quarter 2021). The total amount included on lines 2a and 2b is limited 
           to a maximum of $10,000 per employee in each of the third quarter and the fourth 
           quarter of 2021 ($20,000 in total for purposes of this worksheet).
        2a Qualified wages (excluding qualified health plan expenses) for the employee 
           retention credit for qualified wages paid after June 30, 2021, and before January 1, 
           2022 (these qualified wages are included in the total reported on Form 944, Part 3, 
           line 17, or, if corrected, Form 944-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . .                      2a  
        2b Qualified health plan expenses allocable to qualified wages for the employee 
           retention credit for qualified wages paid after June 30, 2021, and before January 1, 
           2022 (these qualified health plan expenses are included in the total reported on 
           Form 944, Part 3, line 18, or, if corrected, Form 944-X, line 31, column 1) . . . . . . . .                                2b  
        2c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2c  
        2d Retention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee 
           retention credit solely because your business is a recovery startup business, don't 
           enter more than $50,000 for each of the third quarter and the fourth quarter of 2021 
           ($100,000 in total for the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             2d  
        2e Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if 
           applicable, Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2e  
        2f Enter the amount of the nonrefundable portion of the credit for qualified sick and 
           family leave wages for leave taken after March 31, 2021, and before October 1, 
           2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions 
           if you're correcting that credit or you may need to enter the credit claimed on your 
           original Form 944) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     2f  
        2g Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2g  
        2h Nonrefundable portion of employee retention credit. Enter the smaller of 
           line 2d or line 2g. Enter this amount on Form 944-X, line 17a, column 1 . . . . . . . . .                                      2h
        2i Refundable portion of employee retention credit. Subtract line 2h from line 2d 
           and enter this amount on Form 944-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . .                                2i

30                                                                                      Instructions for Form 944-X (Rev. 2-2024)

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Worksheet 5. Adjusted COBRA Premium Assistance Credit                                                                                        Keep for Your Records
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 944 and you correct any amounts used to figure the 
COBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 944-X.
Step 1.    Determine the corrected employer share of Medicare tax
        1a If you completed Worksheet 3 or Worksheet 4, and you’re also claiming the COBRA premium 
           assistance credit, enter the amount listed on Worksheet 3, line 1g, or Worksheet 4, line 1a or 1f 
           (as applicable). Otherwise, complete lines 1b–1h below and then go to Step 2 . . . . . . . . . . .                                       1a             
        1b Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected, 
           the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  1b  
        1c Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1c  
        1d 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, or, if corrected, the amount of the employer share of Medicare tax on sick 
           pay that you included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . .                                  1d  
        1e Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . . . . . . . .                             1e  
        1f Employer share of Medicare tax. Combine lines 1c, 1d, and 1e       . . . . . . . . . . . . . . . . . . .                                 1f             
        1g For corrections to tax years beginning after December 31, 2022, only, enter the amount from 
           Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . .                                  1g  
        1h Employer share of Medicare tax remaining. Subtract line 1g from line 1f    . . . . . . . . . . . .                                       1h             
Step 2.    Figure the COBRA premium assistance credit
        2a Enter the COBRA premium assistance that you provided for periods of coverage beginning on 
           or after April 1, 2021, through periods of coverage beginning on or before September 30, 
           2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
        2b Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable, 
           Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2b  
        2c Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave 
           wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may 
           come from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit or 
           you may need to enter the credit claimed on your original Form 944) . . . . . . . . . . . . . . . . . .                        2c  
        2d Enter the amount of the nonrefundable portion of the employee retention credit (this amount 
           may come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that credit 
           or you may need to enter the credit claimed on your original Form 944) . . . . . . . . . . . . . . . .                         2d  
        2e Other nonrefundable credits used against the employer share of Medicare tax. Add 
           lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2e  
        2f Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2f  
        2g Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of 
           line 2a or line 2f. Enter this amount on Form 944-X, line 17c, column 1 . . . . . . . . . . . . . . . .                                  2g
        2h Refundable portion of the COBRA premium assistance credit. Subtract line 2g from 
           line 2a and enter this amount on Form 944-X, line 26c, column 1 . . . . . . . . . . . . . . . . . . . .                                  2h

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Paperwork Reduction Act Notice. We ask for the 
information on Form 944-X to carry out the Internal                           If you have comments concerning the accuracy of 
Revenue laws of the United States. We need it to figure          these time estimates or suggestions for making Form 
and collect the right amount of tax. Subtitle C,                 944-X simpler, we would be happy to hear from you. You 
Employment Taxes, of the Internal Revenue Code                   can send us comments from IRS.gov/FormComments. Or 
imposes employment taxes, including federal income tax           you can send your comments to: Internal Revenue 
withholding, on wages. This form is used to determine the        Service, Tax Forms and Publications Division, 1111 
amount of taxes you owe. Section 6011 requires you to            Constitution Ave. NW, IR-6526, Washington, DC 20224. 
provide the requested information if the tax applies to you.     Don’t send Form 944-X to this address. Instead, see 
You’re not required to provide the information requested         Where Should You File Form 944-X, earlier.
on a form that is subject to the Paperwork Reduction Act 

Instructions for Form 944-X (Rev. 2-2024)                                                                                                                         31

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