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Form 944-X: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
(Rev. February 2023) Department of the Treasury — Internal Revenue Service OMB No. 1545-2007
Employer identification number — Return You’re Correcting ...
(EIN)
Enter the calendar year of the return
you’re correcting:
Name (not your trade name)
(YYYY)
Trade name (if any)
Enter the date you discovered errors:
Address
Number Street Suite or room number / /
(MM / DD / YYYY)
City State ZIP code
Foreign country name Foreign province/county Foreign postal code
Read the separate instructions before completing this form. Use this form to correct errors you made on Form 944, Employer’s
ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You
MUST complete all five pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for line 42.
Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat
employment tax credits and social security tax deferrals.
1. Adjusted employment tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax amounts
and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and
overreported tax amounts on this form. The amount shown on line 27, if less than zero, may only be applied as a credit to your Form 944,
Form 941, or Form 941-SS for the tax period in which you’re filing this form.
2. Claim. Check this box if you overreported tax amounts only and you would like to use the claim process to ask for a refund or abatement of
the amount shown on line 27. Don’t check this box if you’re correcting ANY underreported tax amounts on this form.
Part 2: Complete the certifications.
3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as
required.
Note: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported tax
amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 944-X can’t be used
to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.
4. If you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional
Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a
written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax
and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that they haven’t
claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each
affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax;
or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.
d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.
For Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form944X Cat. No. 20335M Form 944-X (Rev. 2-2023)
