فرم 944 دستورالعمل ها
دستورالعمل های فرم 944، ANNUAL کارفرمایان بازگشت مالیات فدرال
۲۰۲۳
فرم های مرتبط
- فرم 944 - بازگشت مالیات فدرال سالانه کارفرمایان
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 944
Employer's ANNUAL Federal Tax Return
Section references are to the Internal Revenue Code
unless otherwise noted.
Contents
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2022. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $2,600 or more in cash
wages in 2023. Social security and Medicare taxes apply
to election workers who are paid $2,200 or more in cash
or an equivalent form of compensation in 2023.
Qualified small business payroll tax credit for in-
creasing research activities. For tax years beginning
before January 1, 2023, a qualified small business may
elect to claim up to $250,000 of its credit for increasing
research activities as a payroll tax credit. The Inflation
Reduction Act of 2022 (the IRA) increases the election
amount to $500,000 for tax years beginning after
Page
December 31, 2022. The payroll tax credit election must
be made on or before the due date of the originally filed
income tax return (including extensions). The portion of
the credit used against payroll taxes is allowed in the first
calendar quarter beginning after the date that the qualified
small business filed its income tax return. The election
and determination of the credit amount that will be used
against the employer’s payroll taxes are made on Form
6765, Credit for Increasing Research Activities. The
amount from Form 6765, line 44, must then be reported
on Form 8974, Qualified Small Business Payroll Tax Credit
for Increasing Research Activities.
Starting in the first quarter of 2023, the payroll tax credit
is first used to reduce the employer share of social
security tax up to $250,000 per quarter and any remaining
credit reduces the employer share of Medicare tax for the
quarter. Any remaining credit, after reducing the employer
share of social security tax and the employer share of
Medicare tax, is then carried forward to the next quarter.
Form 8974 is used to determine the amount of the credit
that can be used in the current year. The amount from
Form 8974, line 12 or, if applicable, line 17, is reported on
line 8a. For more information about the payroll tax credit,
see the Instructions for Form 8974 and go to IRS.gov/
later.
Part 2: Tell Us About Your Deposit Schedule
Part 4: May We Speak With Your Third-Party
Worksheet 1. Credit for Qualified Sick and Family
Leave Wages Paid in 2023 for Leave Taken
After March 31, 2020, and Before April 1,
Worksheet 2. Credit for Qualified Sick and Family
Leave Wages Paid in 2023 for Leave Taken
After March 31, 2021, and Before October 1,
Future Developments
For the latest information about developments related to
Form 944 and its instructions, such as legislation enacted
What's New
Social security and Medicare tax for 2023. The rate of
social security tax on taxable wages, including qualified
sick leave wages and qualified family leave wages paid in
2023 for leave taken after March 31, 2021, and before
October 1, 2021, is 6.2% each for the employer and
employee or 12.4% for both. Qualified sick leave wages
and qualified family leave wages paid in 2023 for leave
taken after March 31, 2020, and before April 1, 2021,
aren't subject to the employer share of social security tax;
therefore, the tax rate on these wages is 6.2%. The social
security wage base limit is $160,200.
Credit for COBRA premium assistance payments.
The COBRA premium assistance credit lines have been
“Reserved for future use” on Form 944 because the first
quarter of 2022 was the last quarter in which most
employers may have been eligible to claim the COBRA
premium assistance credit. Section 9501 of the American
Rescue Plan Act of 2021 (the ARP) provided for COBRA
premium assistance in the form of a full reduction in the
premium otherwise payable by certain individuals and
their families who elected COBRA continuation coverage
due to a loss of coverage as the result of a reduction in
hours or an involuntary termination of employment
Nov 14, 2023
Cat. No. 39820A
(assistance eligible individuals). This COBRA premium
assistance was available for periods of coverage
beginning on or after April 1, 2021, through periods of
coverage beginning on or before September 30, 2021. A
premium payee was entitled to the COBRA premium
assistance credit at the time an eligible individual elected
coverage. Therefore, due to the COBRA notice and
election period requirements (generally, employers had 60
days to provide notice and assistance eligible individuals
had 60 days to elect coverage), the first quarter of 2022
was the last quarter in which most employers may have
been eligible to claim the COBRA premium assistance
credit.
Forms 941-SS and 941-PR discontinued after 2023.
Form 941-SS, Employer's QUARTERLY Federal Tax
Return—American Samoa, Guam, the Commonwealth of
the Northern Mariana Islands, and the U.S. Virgin Islands;
and Form 941-PR, Planilla para la Declaración Federal
TRIMESTRAL del Patrono, will no longer be available after
the fourth quarter of 2023. Instead, employers in the U.S.
territories who weren't notified to file Form 944 will file
Form 941, or, if you prefer your form and instructions in
Spanish, you can file new Form 941 (sp).
Pubs. 51, 80, and 179 discontinued after 2023. Pub.
51, Agricultural Employer's Tax Guide; Pub. 80, Federal
Tax Guide for Employers in the U.S. Virgin Islands, Guam,
American Samoa, and the Commonwealth of the Northern
Mariana Islands; and Pub. 179, Guía Contributiva Federal
para Patronos Puertorriqueños, will no longer be available
after 2023. Instead, information specific to agricultural
employers and employers in the U.S. territories will be
included in Pub. 15, beginning with the Pub. 15 for use in
2024. Beginning in 2024, there will be a new Pub. 15 (sp)
that is a Spanish-language version of Pub. 15. References
to Pubs. 51, 80, and 179 were retained throughout these
instructions because these instructions are for tax year
2023. If you need information specific to tax year 2024,
you will use Pub. 15 or Pub. 15 (sp) in 2024.
2020, and before October 1, 2021, are eligible to claim a
credit on Form 944 filed for 2023. For more information,
line 10f, later.
after March 31, 2020, and before April 1, 2021. Use
Worksheet 2 to figure the credit for leave taken after
March 31, 2021, and before October 1, 2021. For more
information about the credit for qualified sick and family
Advance payment of COVID-19 credits ended.
Although you may pay qualified sick and family leave
wages in 2023 for leave taken after March 31, 2020, and
before October 1, 2021, you may no longer request an
advance payment of any credit on Form 7200, Advance
Payment of Employer Credits Due to COVID-19.
Payroll tax credit for certain tax-exempt organiza-
tions affected by qualified disasters. Section 303(d) of
the Taxpayer Certainty and Disaster Tax Relief Act of 2020
allows for a payroll tax credit for certain tax-exempt
organizations affected by certain qualified disasters not
related to COVID-19. This credit is claimed on Form
5884-D (not on Form 944). Form 5884-D is filed after the
Form 944 for the year for which the credit is being claimed
has been filed. If you will claim this credit on Form 5884-D
for 2023 and you're also claiming a credit for qualified sick
and family leave wages for leave taken after March 31,
2020, and before April 1, 2021, you must include any
credit that will be claimed on Form 5884-D on Worksheet
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. Qualified
tax-exempt organizations that hire eligible unemployed
veterans may be able to claim the work opportunity tax
credit against their payroll tax liability using Form 5884-C.
Employers can request to file quarterly Forms 941 in-
stead of Form 944. Employers required to file Form 944,
who want to file quarterly Forms 941 instead, must contact
the IRS to request to file quarterly Forms 941 and opt out
Forms 941 Instead of Form 944, later.
Correcting a previously filed Form 944. If you discover
an error on a previously filed Form 944, make the
correction using Form 944-X. Form 944-X is filed
separately from Form 944. For more information, see the
Instructions for Form 944-X, section 13 of Pub. 15, or go to
Reminders
Unless otherwise noted, references throughout
these instructions to Form W-2 include Forms
W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/
TIP
W-2PR; references to Form W-2c include Form
499R-2c/W-2cPR; references to Form W-3 include Forms
W-3SS and W-3PR; and references to Form W-3c include
Form W-3C (PR).
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all
federal tax deposits. Generally, an EFT is made using the
Electronic Federal Tax Payment System (EFTPS). If you
don't want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other
trusted third party to make electronic deposits on your
behalf. Also, you may arrange for your financial institution
to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of the
Treasury. Services provided by your tax professional,
Generally, the credit for qualified sick and family leave
wages, as enacted under the Families First Coronavirus
Response Act (FFCRA) and amended and extended by
the COVID-related Tax Relief Act of 2020, for leave taken
after March 31, 2020, and before April 1, 2021, and the
credit for qualified sick and family leave wages under
sections 3131, 3132, and 3133 of the Internal Revenue
Code, as enacted under the ARP, for leave taken after
March 31, 2021, and before October 1, 2021, have
expired. However, employers that pay qualified sick and
family leave wages in 2023 for leave taken after March 31,
-2-
Instructions for Form 944 (2023)
financial institution, payroll service, or other third party
may have a fee.
For more information on making federal tax deposits,
see section 11 of Pub. 15, section 8 of Pub. 80, or section
11 of Pub. 179. To get more information about EFTPS or
following numbers.
If you’re filing your tax return or paying your federal
taxes electronically, a valid employer identification
number (EIN) is required at the time the return is
!
CAUTION
filed or the payment is made. If a valid EIN isn't provided,
the return or payment won't be processed. This may result
later, for information about applying for an EIN.
800-555-4477
•
•
•
Electronic funds withdrawal (EFW). If you file Form
944 electronically, you can e-file and use EFW to pay the
balance due in a single step using tax preparation
800-244-4829 (Spanish)
303-967-5916 if you're outside the United States (toll
call)
software or through a tax professional. However, don't use
EFW to make federal tax deposits. For more information
To contact EFTPS using Telecommunications Relay
Services (TRS) for people who are deaf, hard of hearing,
or have a speech disability, dial 711 and then provide the
TRS assistant with the 800-555-4477 number above or
800-733-4829.
Credit or debit card payments. You can pay the
balance due shown on Form 944 by credit or debit card.
Your payment will be processed by a payment processor
who will charge a processing fee. Don't use a credit or
debit card to make federal tax deposits. For more
information on paying your taxes with a credit or debit
Online payment agreement. You may be eligible to
apply for an installment agreement online if you can’t pay
the full amount of tax you owe when you file your return.
later.
Additional information about EFTPS is also available in
Pub. 966 or Pub. 966 (SP).
For an EFTPS deposit to be on time, you must
submit the deposit by 8 p.m. Eastern time the day
!
CAUTION
before the date the deposit is due.
Same-day wire payment option. If you fail to submit a
deposit transaction on EFTPS by 8 p.m. Eastern time the
day before the date a deposit is due, you can still make
your deposit on time by using the Federal Tax Collection
Service (FTCS) to make a same-day wire payment. To use
the same-day wire payment method, you will need to
make arrangements with your financial institution ahead of
time. Please check with your financial institution regarding
availability, deadlines, and costs. Your financial institution
may charge you a fee for payments made this way. To
learn more about the information you will need to give your
financial institution to make a same-day wire payment, go
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that isn't a business day, the
deposit is considered timely if it is made by the close of
the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in Pub. 15, Pub. 80, and
Pub. 179.
Paid preparers. If you use a paid preparer to complete
Form 944, the paid preparer must complete and sign the
paid preparer's section of the form.
Outsourcing payroll duties. You’re responsible to
ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party
to perform these acts. You remain responsible if the third
party fails to perform any required action. Before you
choose to outsource any of your payroll and related tax
duties (that is, withholding, reporting, and paying over
social security, Medicare, FUTA, and income taxes) to a
third-party payer, such as a payroll service provider or
reporting agent, go to IRS.gov/OutsourcingPayrollDuties
for helpful information on this topic. For more information
on the different types of third-party payer arrangements,
see section 16 of Pub. 15.
Where can you get telephone help? For answers to
your questions about completing Form 944 or tax deposit
rules, call the IRS at one of the numbers listed below.
Electronic filing and payment. Businesses can enjoy
the benefits of filing tax returns and paying their federal
taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient and secure programs to make filing and paying
easier. Spend less time worrying about taxes and more
time running your business. Use e-file and EFTPS to your
benefit.
800-829-4933 (Business and Specialty Tax Line) or
•
800-829-4059 (TDD/TTY for persons who are deaf, hard
of hearing, or have a speech disability), Monday–Friday
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
follow Pacific time; employers in Puerto Rico receive
service from 8:00 a.m. to 8:00 p.m. local time).
267-941-1000 if you're outside the United States (toll
•
•
call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern
time.
information. A fee may be charged to file electronically.
•
the numbers provided under Federal tax deposits must be
made by electronic funds transfer (EFT), earlier.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children
selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
For electronic filing of Forms W-2, Wage and Tax
•
to file Forms W-2 electronically. For details, see the
General Instructions for Forms W-2 and W-3.
Instructions for Form 944 (2023)
-3-
calling 1-800-THE-LOST (1-800-843-5678) if you
recognize a child.
Exceptions
Special rules apply to some employers. The following
employers can’t file Form 944.
General Instructions
Purpose of Form 944
Household employers. If you employ only household
•
employees, don't file Form 944. For more information, see
Pub. 926 and Schedule H (Form 1040), or Pub. 179 and
Anexo H (Formulario 1040).
Form 944 is designed so the smallest employers (those
whose annual liability for social security, Medicare, and
withheld federal income taxes is $1,000 or less) will file
and pay these taxes only once a year instead of every
quarter. These instructions give you some background
information about Form 944. They tell you who must file
Form 944, how to complete it line by line, and when and
where to file it.
Agricultural employers. If you employ only agricultural
•
employees, don't file Form 944. For more information, see
Pub. 51 and Form 943, or Pub. 179 and Form 943 (sp).
Employers who are notified by the IRS to file
•
quarterly Forms 941. This includes if you requested and
received written confirmation from the IRS that your filing
requirement was changed from Form 944 to Form 941.
Employers who aren’t notified to file Form 944. If
•
If you want more in-depth information about payroll tax
topics relating to Form 944, see Pub. 15, Pub. 80, or Pub.
the IRS doesn't notify you to file Form 944, don't file Form
944. If you would like to file Form 944 instead of quarterly
Instead of Quarterly Forms 941, later.
Federal law requires you, as an employer, to withhold
certain taxes from your employees' pay. Each time you
pay wages, you must withhold—or take out of your
employees' pay—certain amounts for federal income tax,
social security tax, and Medicare tax. You must also
withhold Additional Medicare Tax from wages you pay to
an employee in excess of $200,000 in a calendar year.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
their tax liabilities.
If the IRS notified you in writing to file Form 944,
you must file Form 944 (and not quarterly Forms
!
CAUTION
941) even if your tax liability for 2023 exceeds
$1,000. Once your annual tax liability exceeds $1,000, the
IRS will notify you that you're no longer eligible to file Form
944 in future years and that you must file Form 941
quarterly. However, until you receive the notice, continue
to file Form 944 annually. If you’re unsure of your current
filing requirement, call 800-829-4933. If you're outside the
United States, call 267-941-1000 (toll call).
References to federal income tax withholding
don't apply to employers in American Samoa,
!
CAUTION
Guam, the Commonwealth of the Northern
Requesting To File Form 944 in 2024 Instead of
Quarterly Forms 941
Mariana Islands (CNMI), the U.S. Virgin Islands (USVI),
and Puerto Rico, unless you have employees who are
subject to U.S. income tax withholding.
If you haven't received notification to file Form 944 for
2024 but estimate your employment tax liability for
calendar year 2024 will be $1,000 or less and would like to
file Form 944 instead of Forms 941, you can contact the
IRS to request to file Form 944 for 2024. Based on current
tax rates, if you pay $5,000 or less in wages subject to
social security and Medicare taxes and federal income tax
withholding during the calendar year, you're generally
likely to pay $1,000 or less in employment taxes. To file
Form 944 for calendar year 2024, you must call the IRS at
800-829-4933 (267-941-1000 (toll call) if you're outside
the United States) between January 1, 2024, and April 1,
2024, or send a written request postmarked between
January 1, 2024, and March 15, 2024.
Federal law also requires you to pay any liability for the
employer share of social security tax and Medicare tax.
This share of social security tax and Medicare tax isn't
withheld from employees.
For more information about annual employment tax
filing and tax deposit rules, see Treasury Decision 9566,
Who Must File Form 944?
In general, if the IRS has notified you to file Form 944, you
must file Form 944 instead of quarterly Forms 941 to
report the following amounts.
The mailing addresses for written requests are
Instead of Form 944, later. The IRS will send you a written
notice that your filing requirement has been changed to
Form 944. If you don't receive this notice, you must file
quarterly Forms 941 for calendar year 2024.
Wages you have paid.
•
•
•
•
Tips your employees reported to you.
Federal income tax you withheld.
Both the employer and the employee share of social
security and Medicare taxes.
Additional Medicare Tax withheld from employees.
Current year's adjustments to social security and
•
•
Requesting To File Quarterly Forms 941 Instead
of Form 944
You must file Form 944 if the IRS has notified you to do so,
unless the IRS notifies you to file quarterly Forms 941
instead, or you contact the IRS to request to file those
forms. To request to file quarterly Forms 941 to report your
social security, Medicare, and withheld federal income
taxes for the 2024 calendar year, call the IRS at
Medicare taxes for fractions of cents, sick pay, tips, and
group-term life insurance.
Qualified small business payroll tax credit for increasing
•
research activities.
Credit for qualified sick and family leave wages paid in
•
2023 for leave taken after March 31, 2020, and before
October 1, 2021.
-4-
Instructions for Form 944 (2023)
800-829-4933 (267-941-1000 (toll call) if you're outside
the United States) between January 1, 2024, and April 1,
2024, or send a written request postmarked between
January 1, 2024, and March 15, 2024.
showing the name of the person keeping the payroll
records and the address where those records will be kept.
If you participated in a statutory merger or
consolidation, or qualify for predecessor-successor status
due to an acquisition, you should generally file
Schedule D (Form 941), Report of Discrepancies Caused
by Acquisitions, Statutory Mergers, or Consolidations. See
the Instructions for Schedule D (Form 941) to determine
whether you should file Schedule D (Form 941) and when
you should file it.
Where to send written requests. Written requests
should be sent to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0038
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0038
or
When Must You File?
For 2023, file Form 944 by January 31, 2024. However, if
you made deposits on time in full payment of the taxes
due for the year, you may file the return by February 12,
2024.
If you would mail your return filed without a payment to
send your request to the Ogden address shown above. If
you would mail your return filed without a payment to
Kansas City, send your request to the address for
Cincinnati shown above. After you contact the IRS, the
IRS will send you a written notice that your filing
requirement has been changed. If you don't receive this
notice, you must file Form 944 for calendar year 2024. For
more information about these procedures, see Rev. Proc.
2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/
File Form 944 only once for each calendar year. If you
filed Form 944 electronically, don't file a paper Form 944.
For more information about filing Form 944 electronically,
If we receive Form 944 after the due date, we will treat
Form 944 as filed on time if the envelope containing Form
944 is properly addressed, contains sufficient postage,
and is postmarked by the U.S. Postal Service on or before
the due date, or sent by an IRS-designated private
delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will generally consider
Form 944 filed when it is actually received. For more
What if You Reorganized or Closed Your
Business?
If You Sold or Transferred Your Business...
If you sold or transferred your business in 2023, you and
the new owner must each file a Form 944, 941, 941-SS, or
941-PR, whichever is required, for the year in which the
transfer occurred. Report only the wages you paid.
How Should You Complete Form 944?
Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN at the top of
pages 2 and 3. Don't use your social security number
(SSN) or individual taxpayer identification number (ITIN).
Generally, enter the business (legal) name that you used
when you applied for your EIN. For example, if you’re a
sole proprietor, enter “Tyler Smith” on the Name line and
“Tyler's Cycles” on the Trade name line. Leave the Trade
name line blank if it is the same as your Name line.
When two businesses merge, the continuing firm must
file a return for the year in which the change took place
and the other firm should file a final return.
Changing from one form of business to another—such
as from a sole proprietorship to a partnership or
corporation—is considered a transfer. If a transfer occurs,
you may need a new EIN. See Pub. 1635 and section 1 of
Pub. 15 for more information.
If you use a tax preparer to complete Form 944, make
sure the preparer uses your correct business name and
EIN.
Attach a statement to your return with all the following
information.
Employer identification number (EIN). To make sure
that businesses comply with federal tax laws, the IRS
monitors tax filings and payments by using a numerical
system to identify taxpayers. A unique nine-digit EIN is
assigned to all corporations, partnerships, and some sole
proprietors. Businesses needing an EIN must apply for a
number and use it throughout the life of the business on all
tax returns, payments, and reports.
Your business should have only one EIN. If you have
more than one and aren't sure which one to use, write to
the IRS office where you file your returns (using the
later) or call the IRS at 800-829-4933. If you're outside the
United States, call 267-941-1000 (toll call).
The new owner's name (or the new name of the
•
business).
Whether the business is now a sole proprietorship,
•
partnership, or corporation.
The kind of change that occurred (a sale or transfer).
The date of the change.
•
•
•
The name of the person keeping the payroll records and
the address where those records will be kept.
If Your Business Has Closed...
If you permanently go out of business or stop paying
wages to your employees, you must file a final return. To
tell the IRS that Form 944 for a particular year is your final
return, check the box on line 14 and enter the final date
you paid wages. Also attach a statement to your return
If you don't have an EIN, you may apply for one online
Instructions for Form 944 (2023)
-5-
faxing or mailing Form SS-4 or SS-4 (sp) to the IRS. If the
principal business was created or organized outside of the
United States or U.S. territories, you may also apply for an
EIN by calling 267-941-1099 (toll call). If you have applied
for an EIN but don't have your EIN by the time a return is
due, file a paper return and write “Applied For” and the
date you applied in the space shown for the number.
Required Notice to Employees About the Earned
Income Credit (EIC)
To notify employees about the EIC, employers in the
United States must give the employees one of the
following items.
Form W-2 which has the required information about the
•
EIC on the back of Copy B.
If you’re filing your tax return electronically, a valid
A substitute Form W-2 with the same EIC information
•
EIN is required at the time the return is filed. If a
on the back of the employee's copy that is on the back of
Copy B of the IRS Form W-2.
!
CAUTION
valid EIN isn't provided, the return won't be
accepted. This may result in penalties.
Notice 797, Possible Federal Tax Refund Due to the
•
Earned Income Credit (EIC).
Always be sure the EIN on the form you file exactly
Your written statement with the same wording as
•
matches the EIN the IRS assigned to your
TIP
Notice 797.
business. Don't use your SSN or ITIN on forms
For more information, see section 10 of Pub. 15, Pub.
that ask for an EIN. If you used an EIN (including a prior
owner's EIN) on Form 944 that is different from the EIN
reported on Form W-3, see Box h—Other EIN used this
year in the General Instructions for Forms W-2 and W-3.
On Form W-3PR, “Other EIN used this year” is reported in
box f. Filing a Form 944 with an incorrect EIN or using
another business's EIN may result in penalties and delays
in processing your return.
Reconciling Form 944 With Form W-3
The IRS matches amounts reported on your Form 944
with Form W-2 amounts totaled on your Form W-3. If the
amounts don't agree, you may be contacted by the IRS or
the Social Security Administration (SSA). The following
amounts are reconciled.
If you change your business name, business ad-
dress, or responsible party. Notify the IRS immediately
if you change your business name, business address, or
responsible party.
Federal income tax withholding, if applicable.
Social security wages.
•
•
•
•
Social security tips.
Medicare wages and tips.
Write to the IRS office where you file your returns (using
•
For more information, see section 12 of Pub. 15.
File, later) to notify the IRS of any business name change.
See Pub. 1635 to see if you need to apply for a new EIN.
Where Should You File?
Complete and mail Form 8822-B to notify the IRS of a
•
You’re encouraged to file Form 944 electronically. Go to
IRS.gov/EmploymentEfile for more information on
electronic filing. If you file a paper return, where you file
depends on whether you include a payment with Form
944. Mail your return to the address listed for your location
in the table that follows.
business address or responsible party change. Don't mail
Form 8822-B with your Form 944. For a definition of
"responsible party," see the Instructions for Form SS-4.
Completing and Filing Form 944
Make entries on Form 944 as follows to enable accurate
processing.
PDSs can't deliver to P.O. boxes. You must use the U.S.
Postal Service to mail an item to a P.O. box address. Go to
IRS.gov/PDS for the current list of PDSs. For the IRS
mailing address to use if you’re using a PDS, go to
IRS.gov/PDSstreetAddresses. Select the mailing address
listed on the webpage that is in the same state as the
address to which you would mail returns filed without a
payment, as shown next.
Use 12-point Courier font (if possible) for all entries if
•
you’re typing or using a computer to complete Form 944.
Portable Document Format (PDF) forms on IRS.gov have
fillable fields with acceptable font specifications.
Don't enter dollar signs and decimal points. Commas
•
are optional. Report dollars to the left of the preprinted
decimal point and cents to the right of it. Don’t round
entries to whole dollars. Always show an amount for cents,
even if it is zero.
Without a
payment . . .
If you’re in . . .
With a payment . . .
Connecticut
Delaware
District of
Columbia
Georgia
Illinois
New Jersey
New York
Department of the
Treasury
Internal Revenue
Service
P.O. Box 806532
Cincinnati, OH
45280-6532
Leave blank any data field with a value of zero (except
•
North Carolina Internal Revenue
line 9).
Ohio
Service
Enter negative amounts using a minus sign (if possible).
•
Pennsylvania Kansas City, MO
Rhode Island 64999-0044
South Carolina
Otherwise, use parentheses.
Indiana
Enter your name and EIN on all pages.
•
•
Kentucky
Maine
Maryland
Tennessee
Enter your name, your EIN, “Form 944,” and the tax
Vermont
period on all attachments.
Virginia
Staple multiple sheets in the upper left corner when
•
Massachusetts West Virginia
filing.
Michigan
Wisconsin
New Hampshire
Complete all three pages. You must complete all three
pages of Form 944 and sign on page 3. Failure to do so
may delay processing of your return.
-6-
Instructions for Form 944 (2023)
Without a
Federal Tax Deposit Requirements for Form 944
Filers
If you’re in . . .
payment . . .
With a payment . . .
Alabama
Alaska
Missouri
Department of the
Treasury
Internal Revenue
Service
P.O. Box 932100
Louisville, KY
40293-2100
Montana
Nebraska
Nevada
If your tax liability is:
Your deposit requirement is:
Arizona
Arkansas
California
Colorado
Florida
Internal Revenue
Service
Less than $2,500 for the year
No deposit required. You may pay
the tax with your return. If you’re
unsure that your tax liability for the
year will be less than $2,500,
deposit under the rules below.
New Mexico
Ogden, UT
North Dakota 84201-0044
Oklahoma
Hawaii
Oregon
South Dakota
Texas
Utah
Washington
Wyoming
Idaho
Iowa
$2,500 or more for the year, but
less than $2,500 for the quarter
You can deposit by the last day of
the month after the end of a
quarter. However, if your fourth
quarter tax liability is less than
$2,500, you may pay the fourth
quarter's tax liability with Form
944.
Kansas
Louisiana
Minnesota
Mississippi
No legal residence or principal
place of business in any state
Internal Revenue
Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue
Service
P.O. Box 932100
Louisville, KY
40293-2100
$2,500 or more for the quarter
You must deposit monthly or
semiweekly depending on your
deposit schedule. But, if you
accumulate $100,000 or more of
taxes on any day, you must
deposit the tax by the next
Special filing address for
exempt organizations; federal,
state, and local governmental
entities; and Indian tribal
governmental entities,
Department of the
Treasury
Internal Revenue
Service
P.O. Box 932100
Louisville, KY
40293-2100
Internal Revenue
Service
business day. See section 11 of
Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179.
Ogden, UT
84201-0044
regardless of location
See section 11 of Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179 for information about payments
made under the accuracy of deposits rule.
Your filing address may have changed from that
used to file your employment tax return in prior
years. Don't send Form 944 or any payments to
!
CAUTION
the SSA.
Note. When you make deposits depends on your deposit
schedule, which is either monthly or semiweekly,
depending on the amount of your tax liability during the
lookback period. The lookback period for Form 944 filers
is different from the lookback period for Form 941,
941-SS, and 941-PR filers, so your deposit schedule may
have changed. For more information, see section 11 of
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179. If
you're a monthly schedule depositor and accumulate a
$100,000 tax liability on any day during the deposit period,
you become a semiweekly schedule depositor on the next
day and remain so for at least the rest of the calendar year
and for the following calendar year. The $100,000 tax
liability threshold requiring a next-day deposit is
Must You Deposit Your Taxes?
If your total taxes after adjustments and nonrefundable
credits (Form 944, line 9) is less than $2,500 for the year,
you can pay the taxes with your return. To avoid a penalty,
you should pay in full and file on time. You don't have to
deposit the taxes. However, you may choose to make
deposits of these taxes even if your liability is less than
$2,500. If your liability for these taxes is $2,500 or more,
you’re generally required to deposit the taxes instead of
Deposit Requirements for Form 944 Filers chart, later. If
you don't deposit the taxes when required, you may be
subject to penalties and interest.
determined before you consider any reduction of your
liability for nonrefundable credits. For more information,
including an example, see frequently asked question 17 at
The $2,500 threshold at which federal tax deposits
must be made is different from the amount of annual tax
liability ($1,000 or less) that makes an employer eligible to
file Form 944. Form 944 filers whose businesses grow
during the year may be required to make federal tax
deposits (see chart next), but they will still file Form 944
for the year.
Reducing your deposits for the credit for qualified
sick and family leave wages. Employers eligible to
claim the credit for qualified sick and family leave wages
paid in 2023 for leave taken after March 31, 2020, and
before October 1, 2021, can reduce their deposits by the
amount of their anticipated credit. Employers won’t be
subject to a failure-to-deposit (FTD) penalty for reducing
their deposits if certain conditions are met. See the
information on these credits. For more information on
reducing deposits, see Notice 2020-22, 2020-17 I.R.B.
and Notice 2021-24, 2021-18 I.R.B. 1122, available at
Instructions for Form 944 (2023)
-7-
adjust your tax liabilities reported on line 13 or Form 945-A
for nonrefundable credits.
1. Wages, Tips, and Other Compensation
Enter amounts on line 1 that would also be included in
box 1 of your employees' Forms W-2. See Box 1—Wages,
tips, other compensation in the General Instructions for
Forms W-2 and W-3 for details. Include sick pay paid by
your agent. Also include sick pay paid by a third party that
isn't your agent (for example, an insurance company) if
you were given timely notice of the payments and the third
party transferred liability for the employer's taxes to you.
What About Penalties and Interest?
Avoiding Penalties and Interest
You can avoid paying penalties and interest if you do all of
the following.
Deposit or pay your taxes when they are due, unless
•
you meet the requirements discussed in Notice 2020-22
If you're a third-party payer of sick pay and not an agent
of the employer, don't include sick pay that you paid to
policyholders' employees here if you gave the
File your fully completed Form 944 on time.
Report your tax liability accurately.
•
•
•
•
•
policyholders timely notice of the payments. See section 6
of Pub. 15-A, Employer's Supplemental Tax Guide, for
more information about sick pay reporting and the
procedures for transferring the liability to the employer.
Submit valid checks for tax payments.
Give accurate Forms W-2 to employees.
File Form W-3 and Copies A of Forms W-2 with the
information on how to file Forms W-2 electronically.
2. Federal Income Tax Withheld From Wages,
Tips, and Other Compensation
Penalties and interest are charged on taxes paid late
and returns filed late at a rate set by law. See sections 11
and 12 of Pub. 15, section 8 of Pub. 80, or section 11 of
Pub. 179 for details. Use Form 843 to request abatement
of assessed penalties or interest. Don't request abatement
of assessed penalties or interest on any other form.
Enter the federal income tax that you withheld (or were
required to withhold) from your employees on this year's
wages, including qualified sick leave wages paid in 2023
for leave taken after March 31, 2020, and before October
1, 2021, and qualified family leave wages paid in 2023 for
leave taken after March 31, 2020, and before October 1,
2021; tips; taxable fringe benefits; and supplemental
unemployment compensation benefits. Don't include any
income tax withheld by a third-party payer of sick pay even
if you reported it on Forms W-2. You will reconcile this
difference on Form W-3. For information on the
If you receive a notice about a penalty after you file your
return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don't
include an explanation when you file your return.
If federal income, social security, and Medicare
employment tax treatment of fringe benefits, see Pub.
15-B, Employer's Tax Guide to Fringe Benefits. For
information about supplemental unemployment
taxes that must be withheld (that is, trust fund
!
CAUTION
taxes) aren't withheld or aren't deposited or paid
to the United States Treasury, the trust fund recovery
penalty may apply. The penalty is 100% of the unpaid trust
fund tax. If these unpaid taxes can't be immediately
collected from the employer or business, the trust fund
recovery penalty may be imposed on all persons who are
determined by the IRS to be responsible for collecting,
accounting for, or paying over these taxes, and who acted
willfully in not doing so. For more information, see section
11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub.
179. The trust fund recovery penalty won't apply to any
amount of trust fund taxes an employer holds back in
anticipation of any credits they are entitled to.
compensation benefits, see section 5 of Pub. 15-A.
If you're a third-party payer of sick pay, enter the federal
income tax you withheld (or were required to withhold) on
third-party sick pay here.
References to federal income tax withholding
don't apply to employers in American Samoa,
!
CAUTION
Guam, the CNMI, the USVI, and Puerto Rico,
unless you have employees who are subject to U.S.
income tax withholding.
3. If No Wages, Tips, and Other Compensation
Are Subject to Social Security or Medicare
Tax . . .
If no wages, tips, and other compensation on line 1 are
subject to social security or Medicare tax, check the box
on line 3 and go to line 5. If this question doesn't apply to
you, leave the box blank. For more information about
exempt wages, see section 15 of Pub. 15, section 12 of
Pub. 80, or section 15 of Pub. 179. For religious
exemptions, see section 4 of Pub. 15-A. For information
on the employment tax treatment of fringe benefits, see
Pub. 15-B.
Specific Instructions
Part 1: Answer These Questions for
This Year
Employers in American Samoa, Guam, the CNMI,
the USVI, and Puerto Rico may skip lines 1 and 2,
unless you have employees who are subject to
TIP
U.S. income tax withholding.
For purposes of these instructions, all references
to "sick pay" mean ordinary sick pay, not "qualified
sick leave wages" that are reported on line 4a(i)
TIP
for leave taken after March 31, 2020, and before April 1,
2021, or reported on line 4a for leave taken after March
31, 2021, and before October 1, 2021.
-8-
Instructions for Form 944 (2023)
2023 for leave taken after March 31, 2021, and before
October 1, 2021.
4a–4e. Taxable Social Security and Medicare
Wages and Tips
line 4a (column 1)
xꢀꢀ0.124
line 4a (column 2)
Qualified sick leave wages and qualified family
leave wages paid in 2023 for leave taken after
!
CAUTION
March 31, 2020, and before April 1, 2021, are
reported on lines 4a(i) and 4a(ii), respectively. Qualified
sick leave wages and qualified family leave wages paid in
2023 for leave taken after March 31, 2021, and before
October 1, 2021, are reported on line 4a.
EPSLA. Employers with fewer than 500 employees
and, for leave taken after March 31, 2021, and before
October 1, 2021, certain governmental employers without
regard to number of employees (except for the federal
government and its agencies and instrumentalities unless
described in section 501(c)(1)) are entitled to a credit if
they provide paid sick leave to employees that otherwise
meets the requirements of the EPSLA. Under the EPSLA,
as amended for purposes of the ARP, wages are qualified
sick leave wages if paid to employees that are unable to
work or telework before October 1, 2021, because the
employee:
4a. Taxable social security wages. Enter the total
wages, including qualified sick leave wages and qualified
family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021; sick pay;
and taxable fringe benefits subject to social security taxes
that you paid to your employees during the year. Don't
include the qualified sick leave wages paid in 2023
reported on line 4a(i) or qualified family leave wages paid
in 2023 reported on line 4a(ii) for leave taken after March
31, 2020, and before April 1, 2021. For this purpose, sick
pay includes payments made by an insurance company to
your employees for which you received timely notice from
the insurance company. See section 6 of Pub. 15-A for
more information about sick pay reporting. See the
to make on Form 944 for sick pay.
1. Is subject to a federal, state, or local quarantine or
isolation order related to COVID-19;
2. Has been advised by a health care provider to
self-quarantine due to concerns related to COVID-19;
3. Is experiencing symptoms of COVID-19 and
seeking a medical diagnosis; or, for leave taken after
March 31, 2021, and before October 1, 2021, is seeking
or awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID-19 (and the employee has been
exposed to COVID-19 or the employee's employer has
requested such test or diagnosis), or the employee is
obtaining immunizations related to COVID-19 or
recovering from an injury, disability, illness, or condition
related to such immunization;
4. Is caring for an individual subject to an order
described in (1) or who has been advised as described in
(2);
5. Is caring for a son or daughter because the school
or place of care for that child has been closed, or the
childcare provider for that child is unavailable, due to
COVID-19 precautions; or
6. Is experiencing any other substantially similar
condition specified by the U.S. Department of Health and
Human Services, which for leave taken after March 31,
2021, and before October 1, 2021, includes to accompany
an individual to obtain immunization related to COVID-19,
or to care for an individual who is recovering from any
injury, disability, illness, or condition related to the
immunization.
Enter the amount before payroll deductions. Don't
include tips on this line. For information on types of wages
subject to social security taxes, see section 5 of Pub. 15,
section 4 of Pub. 80, or section 5 of Pub. 179.
For 2023, the rate of social security tax on taxable
wages, except for qualified sick leave wages and qualified
family leave wages paid in 2023 for leave taken after
March 31, 2020, and before April 1, 2021, is 6.2% (0.062)
each for the employer and employee or 12.4% (0.124) for
both. Stop paying social security tax on and entering an
employee's wages on line 4a when the employee's
taxable wages, including qualified sick leave wages paid
in 2023 that are reported on line 4a(i), qualified family
leave wages paid in 2023 that are reported on line 4a(ii),
and tips, reach $160,200 for the year. However, continue
to withhold income and Medicare taxes for the whole year
on all wages, including qualified sick leave wages paid in
2023, qualified family leave wages paid in 2023, and tips,
even when the social security wage base of $160,200 has
been reached.
For purposes of the credit for qualified sick and family
leave wages, qualified sick leave and family leave wages
are wages for social security and Medicare tax purposes,
determined without regard to the exclusions from the
definition of employment under sections 3121(b)(1)–(22),
that an employer pays that otherwise meet the
Son or daughter. A son or daughter must generally
have been under 18 years of age or incapable of self-care
because of a mental or physical disability. A son or
daughter includes a biological child, adopted child,
stepchild, foster child, legal ward, or child for whom the
employee assumes parental status and carries out the
obligations of a parent.
Limits on qualified sick leave wages. The EPSLA,
as amended for purposes of the ARP, provides different
limitations for different circumstances under which
qualified sick leave wages are paid. For paid sick leave
qualifying under (1), (2), or (3) above, the amount of
qualified sick leave wages is determined at the
requirements of the Emergency Paid Sick Leave Act
(EPSLA) or the Emergency Family and Medical Leave
Expansion Act (Expanded FMLA), as enacted under the
FFCRA and amended for purposes of the ARP. However,
don't include any wages otherwise excluded under section
3121(b) when reporting qualified sick and family leave
wages on lines 4a, 4a(i), 4a(ii), 4c, and, if applicable, 4d.
credit for qualified sick and family leave wages paid in
Instructions for Form 944 (2023)
-9-
employee's regular rate of pay, but the wages may not
exceed $511 for any day (or portion of a day) for which the
individual is paid sick leave. For paid sick leave qualifying
under (4), (5), or (6) above, the amount of qualified sick
leave wages is determined at two-thirds the employee's
regular rate of pay, but the wages may not exceed $200 for
any day (or portion of a day) for which the individual is
paid sick leave. The EPSLA also limits each individual to a
maximum of up to 80 hours of paid sick leave in total for
leave taken after March 31, 2020, and before April 1,
2021. The ARP resets this limit at 80 hours of paid sick
leave for leave taken after March 31, 2021, and before
October 1, 2021. Therefore, for leave taken after March
31, 2020, and before April 1, 2021, the maximum amount
of paid sick leave wages can’t exceed $5,110 for an
employee for leave under (1), (2), or (3), and it can’t
exceed $2,000 for an employee for leave under (4), (5), or
(6). These maximum amounts also reset and apply to
leave taken after March 31, 2021, and before October 1,
2021.
day or $10,000 in the aggregate per employee. For leave
taken after March 31, 2021, and before October 1, 2021,
the limit resets and the total qualified family leave wages
can't exceed $200 per day or $12,000 in the aggregate
per employee.
For more information about qualified sick and family
4a(i). Qualified sick leave wages. Enter the qualified
taxable (subject to social security tax) sick leave wages
you paid in 2023 to your employees for leave taken after
March 31, 2020, and before April 1, 2021. Qualified sick
leave wages for leave taken after March 31, 2020, and
before April 1, 2021, aren't subject to the employer share
of social security tax; therefore, the tax rate on these
wages is 6.2% (0.062). Stop paying social security tax on
and entering an employee's wages on line 4a(i) when the
employee's taxable wages, including wages reported on
line 4a, qualified sick leave wages reported on line 4a(i),
qualified family leave wages reported on line 4a(ii), and
tips, reach $160,200 for the year. See the instructions for
line 4c for reporting Medicare tax on qualified sick leave
wages, including the portion above the social security
wage base.
For more information about qualified sick and family
Expanded FMLA. Employers with fewer than 500
employees and, for leave taken after March 31, 2021, and
before October 1, 2021, certain governmental employers
without regard to number of employees (except for the
federal government and its agencies and instrumentalities
unless described in section 501(c)(1)) are entitled to a
credit under the FFCRA, as amended for purposes of the
ARP, if they provide paid family leave to employees that
otherwise meets the requirements of the Expanded
FMLA. For leave taken after March 31, 2020, and before
April 1, 2021, wages are qualified family leave wages if
paid to an employee who has been employed for at least
30 calendar days when an employee is unable to work or
telework due to the need to care for a son or daughter
under 18 years of age or incapable of self-care because of
a mental or physical disability because the school or place
of care for that child has been closed, or the childcare
provider for that child is unavailable, due to a public health
information. For leave taken after March 31, 2021, and
before October 1, 2021, the leave can be granted for any
other reason provided by the EPSLA, as amended for
purposes of the ARP.
For purposes of the credit for qualified sick and family
leave wages, qualified sick leave wages are wages for
social security and Medicare tax purposes, determined
without regard to the exclusions from the definition of
employment under sections 3121(b)(1)–(22), that an
employer pays that otherwise meet the requirements of
the EPSLA, as enacted under the FFCRA and amended
by the COVID-related Tax Relief Act of 2020. However,
don't include any wages otherwise excluded under section
3121(b) when reporting qualified sick leave wages on
lines 4a(i), 4c, and, if applicable, 4d. See the instructions
and family leave wages for leave taken after March 31,
2020, and before April 1, 2021.
line 4a(i) (column 1)
xꢀꢀꢀꢀ0.062
line 4a(i) (column 2)
4a(ii). Qualified family leave wages. Enter the
qualified taxable (subject to social security tax) family
leave wages you paid in 2023 to your employees for leave
taken after March 31, 2020, and before April 1, 2021.
Qualified family leave wages for leave taken after March
31, 2020, and before April 1, 2021, aren't subject to the
employer share of social security tax; therefore, the tax
rate on these wages is 6.2% (0.062). Stop paying social
security tax on and entering an employee's wages on
line 4a(ii) when the employee's taxable wages, including
wages reported on line 4a, qualified sick leave wages
reported on line 4a(i), qualified family leave wages
reported on line 4a(ii), and tips, reach $160,200 for the
tax on qualified family leave wages, including the portion
above the social security wage base.
For leave taken after March 31, 2020, and before April
1, 2021, the first 10 days for which an employee takes
leave may be unpaid. During this period, employees may
use other forms of paid leave, such as qualified sick leave,
accrued sick leave, annual leave, or other paid time off.
After an employee takes leave for 10 days, the employer
provides the employee paid leave (that is, qualified family
leave wages) for up to 10 weeks. For leave taken after
March 31, 2021, and before October 1, 2021, the 10-day
rule discussed above doesn't apply and the paid leave
can be provided for up to 12 weeks.
Rate of pay and limit on wages. The rate of pay must
be at least two-thirds of the employee’s regular rate of pay
(as determined under the Fair Labor Standards Act of
1938), multiplied by the number of hours the employee
would have otherwise been scheduled to work. For leave
taken after March 31, 2020, and before April 1, 2021, the
total qualified family leave wages can't exceed $200 per
For purposes of the credit for qualified sick and family
leave wages, qualified family leave wages are wages for
social security and Medicare tax purposes, determined
without regard to the exclusions from the definition of
-10-
Instructions for Form 944 (2023)
employment under sections 3121(b)(1)–(22), that an
employer pays that otherwise meet the requirements of
the Expanded FMLA, as enacted under the FFCRA and
amended by the COVID-related Tax Relief Act of 2020.
However, don't include any wages otherwise excluded
under section 3121(b) when reporting qualified family
leave wages on lines 4a(ii), 4c, and, if applicable, 4d. See
for qualified sick and family leave wages for leave taken
after March 31, 2020, and before April 1, 2021.
The rate of Medicare tax is 1.45% (0.0145) each for the
employer and employee or 2.9% (0.029) for both. Include
all tips your employees reported during the year, even if
you were unable to withhold the employee tax of 1.45%.
line 4c (column 1)
x ꢀꢀ0.029
line 4c (column 2)
4d. Taxable wages & tips subject to Additional
Medicare Tax withholding. Enter all wages, including
qualified sick leave wages paid in 2023 and qualified
family leave wages paid in 2023; tips; sick pay; and
taxable fringe benefits that are subject to Additional
Medicare Tax withholding. You’re required to begin
withholding Additional Medicare Tax in the pay period in
which you pay wages in excess of $200,000 to an
employee and continue to withhold it each pay period until
the end of the calendar year. Additional Medicare Tax is
only imposed on the employee. There is no employer
share of Additional Medicare Tax. All wages that are
subject to Medicare tax are subject to Additional Medicare
Tax withholding if paid in excess of the $200,000
withholding threshold.
For more information on what wages are subject to
Medicare tax, see section 15 of Pub. 15. For more
adjustment that you may need to make on Form 944 for
sick pay.
line 4a(ii) (column 1)
xꢀꢀꢀꢀ0.062
line 4a(ii) (column 2)
4b. Taxable social security tips. Enter all tips your
employees reported to you during the year until the total of
the tips and taxable wages, including wages reported on
line 4a, qualified sick leave wages reported on line 4a(i),
and qualified family leave wages reported on line 4a(ii), for
an employee reach $160,200 for the year. Include all tips
your employees reported to you even if you were unable to
withhold the 6.2% employee share of social security tax.
You will reduce your total taxes by the amount of any
uncollected employee share of social security and
Medicare taxes on tips later on line 6; see Adjustments for
tips and group-term life insurance, later. Don’t include
service charges on line 4b. For details about the
difference between tips and service charges, see Rev.
Rul. 2012-18, 2012-26 I.R.B. 1032, available at
Once wages and tips exceed the $200,000 withholding
threshold, include all tips your employees reported during
the year, even if you were unable to withhold the employee
tax of 0.9%.
Your employee must report cash tips to you by the 10th
day of the month after the month the tips are received.
Cash tips include tips paid by cash, check, debit card, and
credit card. The report should include charged tips (for
example, credit and debit card charges) you paid over to
the employee for charge customers, tips the employee
received directly from customers, and tips received from
other employees under any tip-sharing arrangement. Both
directly and indirectly tipped employees must report tips to
you. No report is required for months when tips are less
than $20. Employees may use Form 4070 (available only
in Pub. 1244) or Form 4070-PR (available only in Pub.
1244-PR), or submit a written statement or electronic tip
record.
line 4d (column 1)
x ꢀꢀ0.009
line 4d (column 2)
4e. Total social security and Medicare taxes. Add
the column 2 amounts on lines 4a–4d. Enter the result on
line 4e.
5. Total Taxes Before Adjustments
Add the total federal income tax withheld from wages, tips,
and other compensation from line 2 and the total social
security and Medicare taxes before adjustments from
line 4e. Enter the result on line 5.
line 4b (column 1)
xꢀꢀ 0.124
line 4b (column 2)
6. Current Year's Adjustments
For more information on tips, see section 6 of Pub. 15,
section 5 of Pub. 80, or section 6 of Pub. 179.
Enter tax amounts that result from current period
adjustments. Use a minus sign (if possible) to show an
adjustment that decreases the total taxes shown on line 5.
Otherwise, use parentheses.
4c. Taxable Medicare wages and tips. Enter all
wages, including qualified sick leave wages paid in 2023
and qualified family leave wages paid in 2023; tips; sick
pay; and taxable fringe benefits that are subject to
Medicare tax. Unlike social security wages, there is no
limit on the amount of wages subject to Medicare tax. See
need to make on Form 944 for sick pay.
In certain cases, you must adjust the amounts you
entered as social security and Medicare taxes in column 2
of lines 4a–4d to figure your correct tax liability for this
year's Form 944. See section 13 of Pub. 15, section 9 of
Pub. 80, or section 12 of Pub. 179.
Adjustment for fractions of cents. Enter adjustments
for fractions of cents (due to rounding) relating to the
Instructions for Form 944 (2023)
-11-
employee share of social security and Medicare taxes
withheld. The employee share of amounts shown in
column 2 of lines 4a–4d may differ slightly from amounts
actually withheld from employees' pay due to rounding
social security and Medicare taxes based on statutory
rates. This adjustment may be a positive or a negative
adjustment.
Adjustment for sick pay. If your third-party payer of
sick pay that isn't your agent (for example, an insurance
company) transfers the liability for the employer share of
the social security and Medicare taxes to you, enter a
negative adjustment on line 6 for the employee share of
social security and Medicare taxes that were withheld and
deposited by your third-party sick pay payer on the sick
pay. If you're the third-party sick pay payer and you
transferred the liability for the employer share of the social
security and Medicare taxes to the employer, enter a
negative adjustment on line 6 for any employer share of
these taxes required to be paid by the employer. The sick
pay should be included on line 4a, line 4c, and, if the
withholding threshold is met, line 4d.
If you enter an amount on line 8a, you must attach
Form 8974.
!
CAUTION
Form 944 and these instructions use the terms
“nonrefundable” and “refundable” when
TIP
discussing credits. The term “nonrefundable”
means the portion of the credit which is limited by law to
the amount of certain taxes. The term “refundable” means
the portion of the credit which is in excess of those taxes.
8b. Nonrefundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
Complete line 8b only if qualified sick leave
wages and/or qualified family leave wages were
!
CAUTION
paid in 2023 for leave taken after March 31, 2020,
and before April 1, 2021.
Certain private employers with fewer than 500
employees that provide paid sick leave under the EPSLA
and/or provide paid family leave under the Expanded
FMLA are eligible to claim the credit for qualified sick and
family leave wages for leave taken after March 31, 2020,
and before April 1, 2021. For purposes of this credit,
qualified sick leave wages and qualified family leave
wages are wages for social security and Medicare tax
purposes, determined without regard to the exclusions
from the definition of employment under sections 3121(b)
(1)–(22), that an employer pays that otherwise meet the
requirements of the EPSLA or Expanded FMLA. Enter the
nonrefundable portion of the credit for qualified sick and
credit for qualified sick and family leave wages consists of
the qualified sick leave wages, the qualified family leave
those wages, and the employer share of Medicare tax
allocable to those wages. The nonrefundable portion of
the credit is limited to the employer share of social security
tax reported on Form 944, lines 4a and 4b, after that share
is first reduced by any credit claimed against the employer
share of social security tax on Form 8974 for the qualified
small business payroll tax credit for increasing research
activities, any credit to be claimed on Form 5884-C for the
work opportunity credit for qualified tax-exempt
No adjustment is reported on line 6 for sick pay that is
paid through a third party as an employer's agent. An
employer's agent bears no insurance risk and is
reimbursed on a cost-plus-fee basis for payment of sick
pay and similar amounts. If an employer uses an agent to
pay sick pay, the employer reports the wages on line 4a,
line 4c, and, if the withholding threshold is met, line 4d,
unless the employer has an agency agreement with the
third-party payer that requires the third-party payer to do
the collecting, reporting, and/or paying or depositing
employment taxes on the sick pay. See section 6 of Pub.
15-A for more information about sick pay reporting.
Adjustments for tips and group-term life insurance.
Enter a negative adjustment for:
Any uncollected employee share of social security and
•
Medicare taxes on tips, and
The uncollected employee share of social security and
•
Medicare taxes on group-term life insurance premiums
paid for former employees.
See the General Instructions for Forms W-2 and W-3
for information on how to report the uncollected employee
share of social security and Medicare taxes on tips and
group-term life insurance on Form W-2.
Prior year's adjustments. If you need to adjust any
amount reported on line 6 from a previously filed Form
944, complete and file Form 944-X. Form 944-X is an
adjusted return or claim for refund and is filed separately
from Form 944. See section 13 of Pub. 15 or section 9 of
Pub. 80.
organizations hiring qualified veterans, and/or any credit to
be claimed on Form 5884-D for the disaster credit for
qualified tax-exempt organizations.
If you're a third-party payer of sick pay that isn't an
agent (for example, an insurance company) and
!
CAUTION
you're claiming the credit for qualified sick and
family leave wages for amounts paid to your own
employees, the amount of the employer share of social
security tax reported on line 4a must be reduced by any
adjustment you make on line 6 for the employer share of
social security tax transferred to your client. See
Worksheet 1 to figure your credit.
7. Total Taxes After Adjustments
Combine the amounts shown on lines 5 and 6 and enter
the result on line 7.
8a. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities
Enter the amount of the credit from Form 8974, line 12 or,
if applicable, line 17.
Any credit in excess of the remaining amount of the
employer share of social security tax is refundable and
reported on Form 944, line 10d. For more information on
the credit for qualified sick and family leave wages, go to
-12-
Instructions for Form 944 (2023)
limitations, allocable to the qualified sick and family leave
wages;
Qualified health plan expenses allocable to qualified
sick and family leave wages. The credit for qualified
sick leave wages and qualified family leave wages is
increased to cover the qualified health plan expenses that
are properly allocable to the qualified leave wages for
which the credit is allowed. These qualified health plan
expenses are amounts paid or incurred by the employer to
provide and maintain a group health plan but only to the
extent such amounts are excluded from the employees’
income as coverage under an accident or health plan. The
amount of qualified health plan expenses generally
includes both the portion of the cost paid by the employer
and the portion of the cost paid by the employee with pre-
tax salary reduction contributions. However, qualified
health plan expenses don’t include amounts that the
employee paid for with after-tax contributions. For more
•
contributions, subject to the qualified leave wage
limitations, allocable to the qualified sick and family leave
wages; and
Employer share of social security and Medicare tax
•
allocable to the qualified sick and family leave wages.
The nonrefundable portion of the credit is limited to the
employer share of Medicare tax reported on Form 944,
line 4c, after that share is first reduced by any credit
claimed against the employer share of Medicare tax on
Form 8974 for the qualified small business payroll tax
credit for increasing research activities. You can’t claim the
credit for leave taken after March 31, 2021, and before
October 1, 2021, if you made qualified sick or family leave
wages available in a manner that discriminates in favor of
highly compensated employees, full-time employees, or
employees on the basis of employment tenure. See Highly
compensated employee, later, for the definition.
For leave taken after March 31, 2021, and before
October 1, 2021, the credit for qualified sick and family
leave wages is reduced by the amount of the credit
allowed under section 41 (for the credit for increasing
research activities) with respect to wages taken into
account for determining the credit for qualified sick and
family leave wages; and any wages taken into account in
determining the credit for qualified sick and family leave
wages can't be taken into account as wages for purposes
of the credits under sections 45A, 45P, 45S, and 51. For
leave taken after March 31, 2021, and before October 1,
2021, qualified wages also don't include wages that were
used as payroll costs in connection with a Shuttered
Venue Operator Grant under section 324 of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
Act; or a restaurant revitalization grant under section 5003
of the ARP. Employers can receive both a Small Business
Interruption Loan under the Paycheck Protection Program
(PPP) and the credit for qualified sick and family leave
wages; however, employers can't receive both loan
forgiveness and a credit for the same wages. The same
wages can’t be treated as both qualified sick leave wages
and qualified family leave wages.
You must include the full amount (both the
nonrefundable and refundable portions) of the
credit for qualified sick and family leave wages in
TIP
your gross income for the tax year that includes the last
day of any calendar quarter in which a credit is allowed.
8d. Nonrefundable Portion of Credit for
Qualified Sick and Family Leave Wages for
Leave Taken After March 31, 2021, and Before
October 1, 2021
Complete line 8d only if qualified sick leave
wages and/or qualified family leave wages were
!
CAUTION
paid in 2023 for leave taken after March 31, 2021,
and before October 1, 2021.
Employers with fewer than 500 employees and certain
governmental employers without regard to number of
employees (except for the federal government and its
agencies and instrumentalities unless described in
section 501(c)(1)) are entitled to a credit if they provide
paid sick leave to employees that otherwise meets the
the ARP, and/or provide paid family leave to employees
that otherwise meets the requirements under the
for qualified sick and family leave wages for leave taken
after March 31, 2021, and before October 1, 2021. For
purposes of this credit, qualified sick leave wages and
qualified family leave wages are wages for social security
and Medicare tax purposes, determined without regard to
the exclusions from the definition of employment under
sections 3121(b)(1)–(22), that an employer pays that
otherwise meet the requirements of the EPSLA or
Expanded FMLA, as enacted under the FFCRA and
amended for purposes of the ARP. Enter the
If you're a third-party payer of sick pay that isn't an
agent (for example, an insurance company) and
!
CAUTION
you're claiming the credit for qualified sick and
family leave wages for amounts paid to your own
employees, the amount of the employer share of Medicare
tax reported on line 4c must be reduced by any
adjustment you make on line 6 for the employer share of
Medicare tax transferred to your client. See Worksheet 2
to figure your credit.
nonrefundable portion of the credit for qualified sick and
The credit for qualified sick and family leave wages
consists of the:
Any credit in excess of the remaining amount of the
employer share of Medicare tax is refundable and
reported on Form 944, line 10f. For more information on
the credit for qualified sick and family leave wages, go to
Qualified health plan expenses allocable to qualified
sick and family leave wages. The credit for qualified
sick leave wages and qualified family leave wages is
increased to cover the qualified health plan expenses that
Qualified sick leave wages and/or qualified family leave
•
wages;
•
•
contributions, subject to the qualified leave wage
Instructions for Form 944 (2023)
-13-
are properly allocable to the qualified leave wages for
which the credit is allowed. These qualified health plan
expenses are amounts paid or incurred by the employer to
provide and maintain a group health plan but only to the
extent such amounts are excluded from the employees'
income as coverage under an accident or health plan. The
amount of qualified health plan expenses generally
includes both the portion of the cost paid by the employer
and the portion of the cost paid by the employee with
pre-tax salary reduction contributions. However, qualified
health plan expenses don't include amounts that the
employee paid for with after-tax contributions. For more
Allocation rules. The amount of collectively bargained
apprenticeship program contributions allocated to
qualified sick leave wages and/or qualified family leave
wages in a quarter is the apprenticeship program
contribution rate (expressed as an hourly rate) multiplied
by the number of hours qualified sick leave wages and/or
qualified family leave wages were provided to employees
covered under the collective bargaining agreement during
the quarter.
Highly compensated employee. A highly compensated
employee is an employee who meets either of the
following tests.
1. The employee was a 5% owner at any time during
Collectively bargained defined benefit pension plan
contributions. For purposes of qualified sick and family
leave wages, collectively bargained defined benefit
pension plan contributions are contributions for a calendar
quarter that are:
the year or the preceding year.
2. The employee received more than $135,000 in pay
for the preceding year.
You can choose to ignore test (2) if the employee
wasn’t also in the top 20% of employees when ranked by
pay for the preceding year.
Paid or incurred by an employer on behalf of its
•
employees to a defined benefit plan, as defined in section
414(j), which meets the requirements of section 401(a);
8g. Total Nonrefundable Credits
Add lines 8a, 8b, and 8d. Enter the total on line 8g.
Made based on a pension contribution rate; and
Required to be made under the terms of a collective
•
•
bargaining agreement in effect during the quarter.
Pension contribution rate. The pension contribution
rate is the contribution rate that the employer is obligated
to pay under the terms of a collective bargaining
agreement to a defined benefit plan, as the rate is applied
to contribution base units, as defined by section 4001(a)
(11) of the Employee Retirement Income Security Act of
1974 (ERISA).
9. Total Taxes After Adjustments and
Nonrefundable Credits
Subtract line 8g from line 7 and enter the result on line 9.
The amount entered on line 9 can't be less than zero.
If line 9 is less than $2,500, you may pay the amount
•
with Form 944 or you may deposit the amount.
If line 9 is $2,500 or more, you must generally deposit
Allocation rules. The amount of collectively bargained
defined benefit pension plan contributions allocated to
qualified sick leave wages and/or qualified family leave
wages during a quarter is the pension contribution rate
(expressed as an hourly rate) multiplied by the number of
hours qualified sick leave wages and/or qualified family
leave wages were provided to employees covered under
the collective bargaining agreement during the quarter.
Collectively bargained apprenticeship program con-
tributions. For purposes of qualified sick and family
leave wages, collectively bargained apprenticeship
program contributions are contributions for a calendar
quarter that are:
•
your tax liabilities by EFT. However, if you deposited all
taxes accumulated in the first 3 quarters of the year and
your fourth quarter liability is less than $2,500, you may
pay taxes accumulated during the fourth quarter with Form
944. Also see section 11 of Pub. 15, section 8 of Pub. 80,
or section 11 of Pub. 179 for information about payments
made under the accuracy of deposits rule. The amount
shown on line 9 must equal the amount shown on
line 13m or the “Total tax liability for the year” shown on
line M of Form 945-A, Annual Record of Federal Tax
later.
For more information and rules about federal tax
section 11 of Pub. 15, section 8 of Pub. 80, or section 11
information on reducing deposits for certain credits.
Paid or incurred by an employer on behalf of its
•
employees to a registered apprenticeship program, which
is an apprenticeship registered under the National
Apprenticeship Act of August 16, 1937, and meets the
standards of Federal Regulations under subpart A of Part
29 and Part 30 of title 29;
If you’re a semiweekly schedule depositor, you
Made based on an apprenticeship program contribution
•
must complete Form 945-A. If you fail to complete
!
rate; and
CAUTION
and submit Form 945-A, the IRS may assess
Required to be made under the terms of a collective
•
deposit penalties based on available information.
bargaining agreement in effect during the quarter.
Apprenticeship program contribution rate. The
apprenticeship program contribution rate is the
contribution rate that the employer is obligated to pay
under the terms of a collective bargaining agreement for
benefits under a registered apprenticeship program, as
the rate is applied to contribution base units, as defined by
section 4001(a)(11) of ERISA.
10a. Total Deposits for This Year
Enter your deposits for this year, including any
overpayment that you applied from filing Form 944-X,
944-X (SP), 941-X, or 941-X (PR) in the current year. Also
include in the amount shown any overpayment from a
previous period that you applied to this return. Don't
include any amount you didn't deposit because you
reduced your deposits in anticipation of the credit for
-14-
Instructions for Form 944 (2023)
qualified sick and family leave wages, as discussed in
taxes after adjustments and nonrefundable credits (line 9)
are less than $2,500. However, see If line 9 is $2,500 or
exceptions.
10d. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
If you were required to make federal tax deposits, pay
the amount shown on line 11 by EFT. If you weren't
Deposit Requirements for Form 944 Filers chart, earlier) or
you're a monthly schedule depositor making a payment
under the accuracy of deposits rule, you may pay the
amount shown on line 11 by EFT, credit card, debit card,
check, money order, or EFW. For more information on
Complete line 10d only if qualified sick leave
wages and/or qualified family leave wages were
!
CAUTION
paid in 2023 for leave taken after March 31, 2020,
and before April 1, 2021.
Certain private employers with fewer than 500
employees that provided paid sick leave under the EPSLA
and/or provided paid family leave under the Expanded
FMLA are eligible to claim the credit for qualified sick and
family leave wages. Enter the refundable portion of the
credit for qualified sick and family leave wages from
Worksheet 1, Step 2, line 2k. The credit for qualified sick
and family leave wages consists of the qualified sick leave
wages, the qualified family leave wages, the qualified
health plan expenses allocable to those wages, and the
employer share of Medicare tax allocable to those wages.
The refundable portion of the credit is allowed after the
employer share of social security tax is reduced to zero by
nonrefundable credits that are applied against the
employer share of social security tax.
If you pay by EFT, credit card, or debit card, file your
Voucher.
If you pay by check or money order, make it payable to
“United States Treasury.” Enter your EIN, “Form 944,” and
the tax period on your check or money order. Complete
Form 944-V and enclose it with Form 944.
If you're required to make deposits and instead
pay the taxes with Form 944, you may be subject
!
CAUTION
to a penalty.
10f. Refundable Portion of Credit for Qualified
Sick and Family Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
What if you can't pay in full? If you can't pay the full
amount of tax you owe, you can apply for an installment
agreement online. You can apply for an installment
agreement online if:
You can't pay the full amount shown on line 11,
The total amount you owe is $25,000 or less, and
You can pay the liability in full in 24 months.
•
•
•
Complete line 10f only if qualified sick leave
wages and/or qualified family leave wages were
!
CAUTION
paid in 2023 for leave taken after March 31, 2021,
To apply using the Online Payment Agreement
and before October 1, 2021.
Employers with fewer than 500 employees and certain
governmental employers without regard to number of
employees (except for the federal government and its
agencies and instrumentalities unless described in
section 501(c)(1)) are entitled to a credit if they provide
paid sick leave to employees that otherwise meets the
the ARP, and/or provide paid family leave to employees
that otherwise meets the requirements under the
for leave taken after March 31, 2021, and before October
1, 2021. Enter the refundable portion of the credit for
Step 2, line 2q. The refundable portion of the credit is
allowed after the employer share of Medicare tax is
reduced to zero by nonrefundable credits that are applied
against the employer share of Medicare tax.
Under an installment agreement, you can pay what you
owe in monthly installments. There are certain conditions
you must meet to enter into and maintain an installment
agreement, such as paying the liability within 24 months,
and making all required deposits and timely filing tax
returns during the length of the agreement.
If your installment agreement is accepted, you will be
charged a fee and you will be subject to penalties and
interest on the amount of tax not paid by the due date of
the return.
12. Overpayment
If line 10h is more than line 9, enter the amount on line 12.
Never make an entry on both lines 11 and 12.
If you deposited more than the correct amount for the
year, you can choose to have the IRS either refund the
overpayment or apply it to your next return. Check only
one box on line 12. If you don't check either box or if you
check both boxes, we will generally apply the
10h. Total Deposits and Refundable Credits
Add lines 10a, 10d, and 10f. Enter the total on line 10h.
overpayment to your next return. Regardless of any boxes
you check or don’t check on line 12, we may apply your
overpayment to any past due tax account that is shown in
our records under your EIN.
11. Balance Due
If line 9 is more than line 10h, enter the difference on
Never make an entry on both lines 11 and 12.
You don't have to pay if line 11 is less than $1.
If line 12 is less than $1, we will send a refund or apply
it to your next return only if you ask us in writing to do so.
Generally, you should have a balance due only if your total
Instructions for Form 944 (2023)
-15-
or Form 945-A, you take into account the payroll tax credit
against the liability for the employer share of social
security tax starting with the first payroll payment of the
quarter that includes payments of wages subject to social
security tax to your employees until you use up to
$250,000 of credit against the employer share of social
security tax and you then take into account any remaining
payroll tax credit against the liability for the employer
share of Medicare tax starting with the first payroll
payment of the quarter that includes payments of wages
subject to Medicare tax to employees. Consistent with the
entries on line 13 or Form 945-A, the payroll tax credit
should be taken into account in making deposits of
employment tax. If any payroll tax credit is remaining at
the end of the quarter that hasn’t been used completely
because it exceeds $250,000 of the employer share of
social security tax and the employer share of Medicare tax
for the quarter, the excess credit may be carried forward to
the succeeding quarter and allowed as a payroll tax credit
for the succeeding quarter. The payroll tax credit may not
be taken as a credit against income tax withholding, the
employee share of social security tax, or the employee
share of Medicare tax.
Part 2: Tell Us About Your Deposit
Schedule and Tax Liability for This
Year
13. Tax Liability
If line 9 is less than $2,500, check the first box on line 13
and go to line 14.
If line 9 is $2,500 or more, check the second box on
line 13. If you’re a monthly schedule depositor, enter your
tax liability for each month and figure the total liability for
the year. The amounts entered on line 13 are a summary
of your monthly tax liabilities, not a summary of deposits
you made. The IRS gets deposit data from EFTs. Enter
your tax liabilities in the month that corresponds to the
dates you paid wages to your employees, not the date
payroll liabilities were accrued or deposits were made. If
you don't enter your tax liability for each month, the IRS
won't know when you should have made deposits and
may assess an “averaged” FTD penalty. See section 11 of
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179. If
your tax liability for any month is negative after accounting
for your adjustments reported on line 6, don't enter a
negative amount for the month. Instead, enter zero for the
month and subtract that negative amount from your tax
liability for the next month.
Also, the remaining payroll tax credit may not be carried
back and taken as a credit against wages paid from
preceding quarters that are reported on the same Form
944 or on Forms 944 for preceding years. If an amount of
payroll tax credit is unused at the end of the calendar year
because it is in excess of the applicable employer share of
social security tax and employer share of Medicare tax on
wages paid during the applicable quarters in the calendar
year, the remaining payroll tax credit may be carried
forward to the first quarter of the succeeding calendar
year as a payroll tax credit against the applicable
The amount shown on line 13m must equal the
amount shown on line 9. If it doesn't, your tax
!
CAUTION
deposits and payments may not be counted as
timely. Don't reduce your total liability reported on line 13
by the refundable portion of the credit for qualified sick
and family leave wages. Don't change your current year
tax liability reported on line 13 by adjustments reported on
any Forms 944-X.
employer share of social security tax and employer share
of Medicare tax on wages paid in that quarter.
If you’re a semiweekly schedule depositor or if you
became one because you accumulated $100,000 or more
in tax liability on any day in a deposit period, you must
complete Form 945-A and file it with Form 944. See
$100,000 Next-Day Deposit Rule in section 11 of Pub. 15,
section 8 of Pub. 80, or section 11 of Pub. 179. Don't
complete lines 13a–13m if you file Form 945-A.
Example. Rose Co. is an employer with a calendar tax
year that filed its timely 2022 income tax return on April
18, 2023. Rose Co. elected to take the qualified small
business payroll tax credit for increasing research
activities on Form 6765. The third quarter of 2023 is the
first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the
payroll tax credit applies against Rose Co.'s share of
social security tax (up to $250,000) and Medicare tax on
wages paid to employees in the third quarter of 2023.
Rose Co. is a semiweekly schedule depositor. Rose Co.
completes Form 945-A by reducing the amount of liability
entered for the first payroll payment in the third quarter of
2023 that includes wages subject to social security tax by
the lesser of (1) its share of social security tax (up to
$250,000) on the wages, or (2) the available payroll tax
credit. If the payroll tax credit elected is more than Rose
Co.'s share of social security tax on the first payroll
payment of the quarter, the excess payroll tax credit would
be carried forward to succeeding payroll payments in the
third quarter until it is used against up to $250,000 of Rose
Co.'s share of social security tax for the quarter. If the
amount of the payroll tax credit exceeds Rose Co.'s share
of social security tax (up to $250,000) on wages paid to its
employees in the third quarter, any remaining credit is
used against Rose Co.'s share of Medicare tax on the first
payroll payment of the quarter and then the excess payroll
Adjusting tax liability for nonrefundable credits
claimed on lines 8a, 8b, and 8d. Monthly schedule
depositors and semiweekly schedule depositors must
account for nonrefundable credits claimed on lines 8a, 8b,
and 8d when reporting their tax liabilities on line 13 or
Form 945-A. The total tax liability for the year must equal
the amount reported on line 9. Failure to account for the
nonrefundable credits on line 13 or Form 945-A may
cause line 13 or Form 945-A to report more than the total
tax liability reported on line 9. Don't reduce your monthly
tax liability reported on lines 13a through 13l or your daily
tax liability reported on Form 945-A below zero.
Qualified small business payroll tax credit for
increasing research activities (line 8a). Beginning
with the first quarter of 2023, the qualified small business
payroll tax credit for increasing research activities is first
used to reduce the employer share of social security tax
(up to $250,000) for the quarter and any remaining credit
is then used to reduce the employer share of Medicare tax
for the quarter until it reaches zero. In completing line 13
-16-
Instructions for Form 944 (2023)
tax credit would be carried forward to succeeding payroll
payments in the third quarter until it is used against Rose
Co.'s share of Medicare tax for the quarter. If Rose Co. still
has credit remaining after reducing its share of social
security tax (up to $250,000) and Medicare tax for the
third quarter, the remainder would be treated as a payroll
tax credit against its share of social security tax (up to
$250,000) and Medicare tax on wages paid in the fourth
quarter. If the amount of the payroll tax credit remaining
exceeded Rose Co.'s share of social security tax (up to
$250,000) and Medicare tax on wages paid in the fourth
quarter, it could be carried forward and treated as a payroll
tax credit for the first quarter of 2024.
Nonrefundable portion of credit for qualified sick
and family leave wages for leave taken after March
31, 2020, and before April 1, 2021 (line 8b). The
nonrefundable portion of the credit for qualified sick and
family leave wages paid in 2023 for leave taken after
March 31, 2020, and before April 1, 2021, is limited to the
employer share of social security tax on wages paid
during the year that is remaining after that share is first
reduced by any credit claimed against the employer share
of social security tax on Form 8974, line 12, for the
qualified small business payroll tax credit for increasing
research activities; any credit to be claimed on Form
5884-C, line 11, for the work opportunity credit for
qualified tax-exempt organizations hiring qualified
veterans; and/or any credit to be claimed on Form 5884-D
for the disaster credit for qualified tax-exempt
the year that is remaining after that share is first reduced
by any credit claimed against the employer share of
Medicare tax on Form 8974, line 16, for the qualified small
business payroll tax credit for increasing research
activities. In completing line 13 or Form 945-A, you take
into account the nonrefundable portion of the credit for
qualified sick and family leave wages paid in 2023 against
the liability for the first payroll payment of the year, but not
below zero. Then reduce the liability for each successive
payroll payment in the year until the nonrefundable portion
of the credit is used. Any credit for qualified sick and
family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021, that is
remaining at the end of the year because it exceeds the
employer share of Medicare tax is claimed on line 10f as a
refundable credit. The refundable portion of the credit
doesn’t reduce the liability reported on line 13 or Form
945-A.
You may reduce your deposits by the amount of
the nonrefundable and refundable portions of the
credit for qualified sick and family leave wages, as
TIP
discussed earlier under Reducing your deposits for the
Part 3: Tell Us About Your Business
In Part 3, answer only those questions that apply to your
business. If the questions don't apply, leave them blank
and go to Part 4.
organizations. In completing line 13 or Form 945-A, you
take into account the nonrefundable portion of the credit
for qualified sick and family leave wages paid in 2023
against the liability for the first payroll payment of the year,
but not below zero. Then reduce the liability for each
successive payroll payment of the year until the
14. If Your Business Has Closed...
If you permanently go out of business or stop paying
wages, you must file a final return. To tell the IRS that a
particular Form 944 is your final return, check the box on
line 14 and enter the date you last paid wages in the
space provided. For additional filing requirements,
including information about attaching a statement to your
nonrefundable portion of the credit is used. Any credit for
qualified sick and family leave wages paid in 2023 for
leave taken after March 31, 2020, and before April 1,
2021, that is remaining at the end of the year because it
exceeds the employer share of social security tax is
claimed on line 10d as a refundable credit. The refundable
portion of the credit doesn’t reduce the liability reported on
line 13 or Form 945-A.
Example. Maple Co. is a monthly schedule depositor
that pays employees every Friday. In 2023, Maple Co. had
pay dates every Friday starting on January 6, 2023. Maple
Co. paid qualified sick and family leave wages on March
10 and March 17 for leave taken after March 31, 2020,
and before April 1, 2021. The nonrefundable portion of the
credit for qualified sick and family leave wages for the year
is $300. On line 13, Maple Co. will use the $300 to reduce
the liability for the January 6 pay date, but not below zero.
If any nonrefundable portion of the credit remains, Maple
Co. applies it to the liability for the January 13 pay date,
then the January 20 pay date, and so forth until the entire
$300 is used.
Lines 15, 16, and 19 Through 24
The amounts entered on lines 15, 16, and 19 through 24
are amounts that you use on the worksheets at the end of
these instructions to figure certain credits. If you’re
claiming these credits, you must enter the applicable
amounts.
Complete lines 15 and 16 only if qualified health
plan expenses allocable to qualified sick leave
!
CAUTION
wages and/or qualified family leave wages were
paid in 2023 for leave taken after March 31, 2020, and
before April 1, 2021.
15. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021. This
Nonrefundable portion of credit for qualified sick
and family leave wages for leave taken after March
31, 2021, and before October 1, 2021 (line 8d). The
nonrefundable portion of the credit for qualified sick and
family leave wages paid in 2023 for leave taken after
March 31, 2021, and before October 1, 2021, is limited to
the employer share of Medicare tax on wages paid during
Instructions for Form 944 (2023)
-17-
line 2g.
16. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages for Leave Taken
After March 31, 2020, and Before April 1, 2021
qualified family leave wages paid in 2023 for leave taken
after March 31, 2020, and before April 1, 2021. This
23. Qualified Health Plan Expenses Allocable to
Qualified Family Leave Wages Reported on
Line 22
qualified family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
Complete lines 19, 20, and 21 only if qualified
sick leave wages were paid in 2023 for leave
!
CAUTION
taken after March 31, 2021, and before October 1,
2021.
24. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
Family Leave Wages Reported on Line 22
19. Qualified Sick Leave Wages for Leave Taken
After March 31, 2021, and Before October 1,
2021
apprenticeship program contributions allocable to
qualified family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
Enter the qualified sick leave wages you paid in 2023 to
your employees for leave taken after March 31, 2021, and
before October 1, 2021, including any qualified sick leave
wages that were above the social security wage base and
any qualified sick leave wages excluded from the
definition of employment under sections 3121(b)(1)–(22).
information about qualified sick leave wages for leave
taken after March 31, 2021, and before October 1, 2021.
line 2a.
Part 4: May We Speak With Your
Third-Party Designee?
If you want to allow an employee, a paid tax preparer, or
another person to discuss your Form 944 with the IRS,
check the “Yes” box in Part 4. Enter the name, phone
number, and five-digit personal identification number
(PIN) of the specific person to speak with—not the name
of the firm that prepared your tax return. The designee
may choose any five numbers as their PIN.
20. Qualified Health Plan Expenses Allocable to
Qualified Sick Leave Wages Reported on Line 19
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
By checking “Yes,” you authorize the IRS to talk to the
person you named (your designee) about any questions
we may have while we process your return. You also
authorize your designee to do all of the following.
21. Amounts Under Certain Collectively
Bargained Agreements Allocable to Qualified
Sick Leave Wages Reported on Line 19
Give us any information that is missing from your return.
Call us for information about processing your return.
Respond to certain IRS notices that you have shared
•
•
•
with your designee about math errors and return
preparation. The IRS won't send notices to your designee.
apprenticeship program contributions allocable to
qualified sick leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021. This
You’re not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
designee's authorization, see Pub. 947.
Complete lines 22, 23, and 24 only if qualified
family leave wages were paid in 2023 for leave
!
The authorization will automatically expire 1 year after
the due date (without regard to extensions) for filing your
Form 944. If you or your designee wants to terminate the
authorization, write to the IRS office for your location using
File, earlier.
CAUTION
taken after March 31, 2021, and before October 1,
2021.
22. Qualified Family Leave Wages for Leave
Taken After March 31, 2021, and Before October
1, 2021
Enter the qualified family leave wages you paid in 2023 to
your employees for leave taken after March 31, 2021, and
before October 1, 2021, including any qualified family
leave wages that were above the social security wage
base and any qualified family leave wages excluded from
the definition of employment under sections 3121(b)(1)–
information about qualified family leave wages for leave
taken after March 31, 2021, and before October 1, 2021.
Part 5: Sign Here (Approved Roles)
Complete all information and sign Form 944. The following
persons are authorized to sign the return for each type of
business entity.
Sole proprietorship—The individual who owns the
•
business.
Corporation (including a limited liability company
•
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign.
-18-
Instructions for Form 944 (2023)
Partnership (including an LLC treated as a
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm's name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12. For more
information about applying for a PTIN online, go to
of the tax preparation firm.
•
partnership) or unincorporated organization—A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
Single-member LLC treated as a disregarded entity
•
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.
Trust or estate—The fiduciary.
•
Form 944 may be signed by a duly authorized agent of
Generally, don't complete this section if you’re filing the
return as a reporting agent and have a valid Form 8655 on
file with the IRS. However, a reporting agent must
complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
whether its workers are employees or independent
contractors for federal tax purposes.
the taxpayer if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 944 by rubber
stamp, mechanical device, or computer software program.
For details and required documentation, see Rev. Proc.
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
How To Get Forms, Instructions, and
Publications
You can view, download, or print most of the
forms, instructions, and publications you may
IRS.gov/OrderForms to place an order and have forms
mailed to you.
Paid Preparer Use Only
A paid preparer must sign Form 944 and provide the
information in the Paid Preparer Use Only section of Part 5
if the preparer was paid to prepare Form 944 and isn't an
employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
Instructions for Form 944 (2023)
-19-
Worksheet 1. Credit for Qualified Sick and Family Leave Wages Paid
in 2023 for Leave Taken After March 31, 2020, and Before April 1,
2021
Keep for Your Records
Determine how you will complete this worksheet.
If you paid qualified sick leave wages and/or qualified family leave wages for leave taken after March 31, 2020, and before April 1, 2021,
complete Step 1 and Step 2. Caution: Use Worksheet 2 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken
after March 31, 2021, and before October 1, 2021.
Step 1.
Determine the employer share of social security tax after it is reduced by any credit claimed on Form 8974 and any
credit to be claimed on Form 5884-C and/or Form 5884-D
1a
1b
column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c
1d
1e
Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Multiply line 1c by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 social security tax
included on Form 944, Part 1, line 6 (enter as a positive number) . . . . . . . . . . . . . . . . 1e
1f
Employer share of social security tax. Subtract line 1e from line 1d . . . . . . . . . . .
1f
1g
1h
1i
Enter the amount from Form 8974, line 12, for this year . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount to be claimed on Form 5884-C, line 11, for this year . . . . . . . . . . . .
Enter the amount to be claimed on Form 5884-D, line 12, for this year . . . . . . . . . . . .
1g
1h
1i
1j
Total nonrefundable credits already used against the employer share of social
security tax. Add lines 1g, 1h, and 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
1k
Employer share of social security tax remaining. Subtract line 1j
from line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Step 2.
Figure the sick and family leave credit
2a
2a
2a(i) Qualified sick leave wages included on Form 944, Part 1, line 4c, but not included on
Form 944, Part 1, line 4a(i), column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . .
2a(iii) Qualified sick leave wages excluded from the definition of employment under sections
2a(ii)
3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2b
2c
Qualified health plan expenses allocable to qualified sick leave wages (Form 944, Part
3, line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
2d
2e
Credit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . . .
2d
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2e(i) Qualified family leave wages included on Form 944, Part 1, line 4c, but not included on
Form 944, Part 1, line 4a(ii), column 1, because the wages reported on that line were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(i)
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . . .
2e(iii) Qualified family leave wages excluded from the definition of employment under
2e(ii)
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)
2f
Qualified health plan expenses allocable to qualified family leave wages (Form 944,
Part 3, line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f
2g
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) by
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2h
2i
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g . . . . . . .
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . . . .
2h
2i
2j
Nonrefundable portion of credit for qualified sick and family leave wages for
leave taken after March 31, 2020, and before April 1, 2021. Enter the smaller of
line 1k or line 2i. Enter this amount on Form 944, Part 1, line 8b . . . . . . . . . . . . . . . . .
2j
2k
Refundable portion of credit for qualified sick and family leave wages for leave
taken after March 31, 2020, and before April 1, 2021. Subtract line 2j from line 2i
and enter this amount on Form 944, Part 1, line 10d . . . . . . . . . . . . . . . . . . . . . . . . . .
2k
-20-
Instructions for Form 944 (2023)
Worksheet 2. Credit for Qualified Sick and Family Leave Wages Paid
in 2023 for Leave Taken After March 31, 2021, and Before October 1,
2021
Keep for Your Records
Determine how you will complete this worksheet.
If you paid qualified sick leave wages and/or qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, complete
Step 1 and Step 2. Caution: Use Worksheet 1 to figure the credit for qualified sick and family leave wages paid in 2023 for leave taken after March 31,
2020, and before April 1, 2021.
Step 1.
Determine the employer share of Medicare tax after it is reduced by any credit claimed on Form 8974
1a
1b
1c
Multiply line 1a by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1a
1b
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for
amounts paid to your employees, enter the employer share of Medicare tax included on
Form 944, Part 1, line 6 (enter as a positive number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
1d
1e
1f
Employer share of Medicare tax. Subtract line 1c from line 1b . . . . . . . . . . . . . . . . . .
1d
1f
Enter the amount from Form 8974, line 16, for this year . . . . . . . . . . . . . . . . . . . . . . . . .
Employer share of Medicare tax remaining. Subtract line 1e from line 1d . . . . . . . . . .
1e
Step 2.
Figure the sick and family leave credit
2a
Qualified sick leave wages for leave taken after March 31, 2021, and before October 1,
2021 (Form 944, Part 3, line 19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
2a(i)
Qualified sick leave wages included on Form 944, Part 3, line 19, that were not included as
wages reported on Form 944, Part 1, lines 4a and 4c, because the qualified sick leave
wages were excluded from the definition of employment under sections 3121(b)(1)–
(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)
2a(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(ii)
2a(iii) Qualified sick leave wages included on Form 944, Part 3, line 19, that were not included as
wages reported on Form 944, Part 1, line 4a, because the qualified sick leave wages were
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)
2a(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a(iv)
2b
Qualified health plan expenses allocable to qualified sick leave wages for leave taken after
2c
Amounts under certain collectively bargained agreements allocable to qualified sick leave
wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, Part 3,
line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
2d
2e
Employer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by
6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
Employer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45%
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e
2f
Credit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e . . . . . . . . . . . .
2f
2g
Qualified family leave wages for leave taken after March 31, 2021, and before October 1,
2021 (Form 944, Part 3, line 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g
2g(i)
Qualified family leave wages included on Form 944, Part 3, line 22, that were not included
as wages reported on Form 944, Part 1, lines 4a and 4c, because the qualified family leave
wages were excluded from the definition of employment under sections 3121(b)(1)–
(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)
2g(ii) Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2g(iii) Qualified family leave wages included on Form 944, Part 3, line 22, that were not included
2g(ii)
as wages reported on Form 944, Part 1, line 4a, because the qualified family leave wages
were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(iii)
2g(iv) Subtract line 2g(iii) from line 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h
2g(iv)
Qualified health plan expenses allocable to qualified family leave wages for leave taken
2i
Amounts under certain collectively bargained agreements allocable to qualified family
leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944,
Part 3, line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i
2j
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by
6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j
2k
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k
2l
2m
2n
Credit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k . . . . . . . . . . . .
Credit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . .
2l
2m
Enter any credit claimed under section 41 for increasing research activities with respect to
any wages taken into account for the credit for qualified sick and family leave
wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2n
2o
2p
Credit for qualified sick and family leave wages after adjusting for other credits.
Subtract line 2n from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2o
2p
2q
Nonrefundable portion of credit for qualified sick and family leave wages for leave
taken after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1f or
line 2o. Enter this amount on Form 944, Part 1, line 8d . . . . . . . . . . . . . . . . . . . . . . . . . .
2q
Refundable portion of credit for qualified sick and family leave wages for leave
taken after March 31, 2021, and before October 1, 2021. Subtract line 2p from line 2o
and enter this amount on Form 944, Part 1, line 10f . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 944 (2023)
-21-