944-X

Adjusted Employer's Annual Federal Tax Return or Claim for Refund

Agency
IRS
Revision
Rev. April 2025
Fillable fields
332
Pages
6
Official source
IRS form page
Checked
October 21, 2026
Fill 944-X online
Page 1 of form 944-X

Form 944-X: Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund

Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, is what an employer uses to correct errors on a Form 944 it previously filed. The form says to use a separate Form 944-X for each year that needs correction.

The instructions list what it corrects, including wages, tips, and other compensation, federal income tax withheld, taxable social security wages and tips, taxable Medicare wages and tips, wages subject to Additional Medicare Tax withholding, the qualified small business payroll tax credit for increasing research activities, and amounts reported for the qualified sick and family leave and COBRA premium assistance credits.

Each correction goes through one of two processes: an adjusted employment tax return (line 1) or a claim for refund or abatement (line 2). Page 6 of the form has a chart for choosing between them. The form has five pages to complete and sign. You can fill out Form 944-X free in your browser on this page and download the result without an account.

What's on Form 944-X

Header

EIN, name, trade name and address, the calendar year of the return being corrected, and the date you discovered errors.

Part 1: Select ONLY one process

Line 1, adjusted employment tax return, or line 2, claim for refund or abatement of overreported amounts only.

Part 2: Certifications

Line 3 certifies Forms W-2 or W-2c were or will be filed. Lines 4 and 5 certify repayment, written statements or consent from employees, or that the tax was not withheld.

Part 3: Corrections

Lines 6 to 40 in four columns: total corrected amount, amount originally reported, difference and tax correction, for wages, withholding, social security and Medicare, credits and special additions.

Line 27: Total

The net of lines 22 through 26c of Column 4. More than zero is the amount owed; less than zero is a credit (line 1) or a refund or abatement (line 2).

Parts 4 and 5

Part 4 has boxes for mixed corrections and reclassified workers and line 43 for a detailed explanation. Part 5 is the signature and the Paid Preparer Use Only section.

How to fill out Form 944-X

  1. 1

    Header

    Enter the calendar year of the Form 944 you are correcting on every page and the date you discovered errors. The instructions say to use the earliest date when errors were found at different times and report later dates on line 43.

  2. 2

    Part 1

    Check one box only. Underreported amounts use line 1. The page 6 chart says overreported amounts filed within 90 days of the end of the period of limitations use the claim process on line 2.

  3. 3

    Part 2

    Check line 3. When correcting overreported amounts, check at least one box on line 4 or line 5. The form says to skip lines 4 and 5 when correcting underreported amounts only.

  4. 4

    Part 3

    Enter the corrected total for all employees in Column 1, the amount originally reported in Column 2 and the difference in Column 3, using a minus sign for negatives. Multiply where shown, such as 0.124 on line 8, or 0.062 for the employer share only.

  5. 5

    Line 27

    Combine lines 22 through 26c of Column 4. The form says an amount above zero is the amount owed and is paid by the time this return is filed.

  6. 6

    Parts 4 and 5

    Explain how each correction was determined on line 43. Then sign page 5. The form says to complete all five pages.

Why fill Form 944-X on indox

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Where to mail it, deadlines and penalties

Where to mail it

The instructions list Cincinnati, OH 45999-0044 or Ogden, UT 84201-0044 by state, and Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 for filers with no legal residence or principal place of business in any state.

Exempt and government employers

Exempt organizations and federal, state, local and Indian tribal governmental entities use Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0044, regardless of location.

Underreported tax deadline

The instructions say to file by the due date of the return for the return period in which the error was discovered (January 31 of the following year) and pay the amount owed by the time of filing.

Period of limitations

Overreported taxes are generally corrected within 3 years of the date Form 944 was filed or 2 years from the date the tax was paid, whichever is later. Form 944 filed before April 15 of the succeeding year is treated as filed on April 15.

Interest-free corrections

The instructions say an underreported correction generally avoids failure-to-pay and failure-to-deposit penalties and interest when filed on time, paid by filing, dated, and explained in detail.

Do not attach to Form 944

Form 944-X is generally filed separately. The form says not to attach it to Form 944 unless you are reclassifying workers under line 42.

Related forms

Who files Form 944-X?

  • Employers that filed Form 944

    The IRS says to use this form to correct errors on a Form 944 that you previously filed. The signature declaration states that the employer has filed an original Form 944.

  • Employers that underreported tax

    The adjustment process on line 1 is used for underreported tax amounts, and the amount owed from line 27 is paid by the time Form 944-X is filed.

  • Employers that overreported tax

    An overreported amount can be applied as a credit to Form 944 or Form 941 (line 1) or claimed as a refund or abatement (line 2), depending on timing under the period of limitations.

  • Employers reclassifying workers

    Line 42 is checked when corrections involve reclassified workers. The instructions say an employer that never filed Form 944 because it treated employees as nonemployees may have to file Form 944-X with Form 944.

  • Not for other returns

    Form 944-X does not correct Form CT-1, 941, 941-SS, 943, or 945; each has its own X form. If a required Form 944 was never filed, the instructions say to file Form 944 instead.

The employer that filed the original Form 944 files Form 944-X and signs it. A paid preparer who prepares it completes the Paid Preparer Use Only section on page 5.

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Questions about Form 944-X

Can I use Form 944-X if I never filed Form 944?

No. The instructions say that if a Form 944 was not filed for a year it should have been, file Form 944 for that year instead, with a special rule for workers reclassified as employees.

What is the difference between the adjustment process and the claim process?

The adjustment process (line 1) pays underreported tax or applies an overreported amount as a credit to Form 944 or Form 941. The claim process (line 2) asks for a refund or abatement of overreported amounts only.

Can one Form 944-X correct two years?

No. The form says to use a separate Form 944-X for each year that needs correction.

Can I ask for penalty or interest abatement on Form 944-X?

No. The instructions say to use Form 843, Claim for Refund and Request for Abatement, for assessed interest or penalties.

How do I fix only the tax liability in Part 2 of Form 944?

The instructions say not to file Form 944-X for that. Correct the liabilities on Form 945-A, entering only the monthly totals.

How are negative amounts entered?

With a minus sign instead of parentheses, for example -10.59. The instructions say parentheses are accepted if your software allows only them.