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Formulár 944 Inštrukcie

Pokyny pre formulár 944, Zamestnávatelia Federálne daňové priznanie

Rev. 2023

Súvisiace formuláre

  • Formulár 944 - Zamestnávatelia výročné federálne daňové priznanie
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 944  
Employer's ANNUAL Federal Tax Return  
Section references are to the Internal Revenue Code  
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  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Purpose of Form 944 . . . . . . . . . . . . . . . . . . . . . 4  
Who Must File Form 944? . . . . . . . . . . . . . . . . . . 4  
When Must You File? . . . . . . . . . . . . . . . . . . . . . 5  
How Should You Complete Form 944? . . . . . . . . . 5  
Where Should You File? . . . . . . . . . . . . . . . . . . . 6  
Must You Deposit Your Taxes? . . . . . . . . . . . . . . . 7  
What About Penalties and Interest? . . . . . . . . . . . 8  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Part 1: Answer These Questions for This Year . . . . 8  
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  
and Tax Liability for This Year . . . . . . . . . . . . . 16  
Part 3: Tell Us About Your Business . . . . . . . . . . 17  
Part 4: May We Speak With Your Third-Party  
Designee? . . . . . . . . . . . . . . . . . . . . . . . . . . 18  
Part 5: Sign Here (Approved Roles) . . . . . . . . . . 18  
How To Get Forms, Instructions, and Publications . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20  
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20  
Future Developments  
For the latest information about developments related to  
Form 944 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form944.  
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,  
see the instructions for line 8b, line 8d, line 10d, and  
line 10f, later.  
Use Worksheet 1 to figure the credit for leave taken  
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  
leave wages, go to IRS.gov/PLC.  
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  
1. For more information about this credit, go to IRS.gov/  
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.  
For more information, go to IRS.gov/WOTC.  
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  
of filing Form 944. See Requesting To File Quarterly  
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  
to enroll in EFTPS, go to EFTPS.gov or call one of the  
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  
on paying your taxes using EFW, go to IRS.gov/EFW.  
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  
card, go to IRS.gov/PayByCard.  
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.  
For more information, see What if you can't pay in full,  
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  
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  
For e-file, go to IRS.gov/EmploymentEfile for more  
call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern  
time.  
information. A fee may be charged to file electronically.  
For EFTPS, go to EFTPS.gov or call EFTPS at one of  
the numbers provided under Federal tax deposits must be  
Photographs of missing children. The IRS is a proud  
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  
Statement, go to SSA.gov/employer. You may be required  
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.  
179, and go to IRS.gov/EmploymentTaxes.  
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  
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,  
2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-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  
Ogden, as shown under Where Should You File, later,  
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  
information about PDSs, see Where Should You File, later.  
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  
Without a payment address under Where Should You File,  
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  
by going to IRS.gov/EIN. You may also apply for an EIN by  
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.  
596, and IRS.gov/EIC.  
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.  
the Without a payment address under Where Should You  
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  
paying them when you file Form 944. See the Federal Tax  
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  
instructions for line 8b and line 8d, later, for more  
information on these credits. For more information on  
reducing deposits, see Notice 2020-22, 2020-17 I.R.B.  
and Notice 2021-24, 2021-18 I.R.B. 1122, available at  
instructions for line 13, later, for instructions on how to  
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  
SSA on time and accurately. Go to SSA.gov/employer for  
information on how to file Forms W-2 electronically.  
2. Federal Income Tax Withheld From Wages,  
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  
instructions for line 6 for an adjustment that you may need  
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.  
See the instructions for line 8d for information about the  
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  
leave wages, go to IRS.gov/PLC.  
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  
leave wages, go to IRS.gov/PLC.  
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  
emergency. See Son or daughter, earlier, for more  
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  
for line 8b for information about the credit for qualified sick  
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  
year. See the instructions for line 4c for reporting Medicare  
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  
the instructions for line 8b for information about the credit  
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  
information on Additional Medicare Tax, go to IRS.gov/  
ADMTfaqs. See the instructions for line 6 for an  
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  
the instructions for line 6 for an adjustment that you may  
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  
family leave wages from Worksheet 1, Step 2, line 2j. 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 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  
information, go to IRS.gov/PLC.  
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  
requirements of the EPSLA, as amended for purposes of  
the ARP, and/or provide paid family leave to employees  
that otherwise meets the requirements under the  
Expanded FMLA, as amended for purposes of the ARP,  
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  
family leave wages from Worksheet 2, Step 2, line 2p.  
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  
information, go to IRS.gov/PLC.  
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  
Liability. For more information, see the line 13 instructions,  
later.  
For more information and rules about federal tax  
deposits, see Must You Deposit Your Taxes, earlier, and  
section 11 of Pub. 15, section 8 of Pub. 80, or section 11  
of Pub. 179. See Notice 2020-22 and Notice 2021-24 for  
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  
more under the instructions for line 9, earlier, for  
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  
required to make federal tax deposits (see the Federal Tax  
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  
electronic payment options, go to IRS.gov/Payments.  
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  
return using the Without a payment address under Where  
Should You File, earlier. Don't file Form 944-V, Payment  
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.  
Application, go to IRS.gov/OPA.  
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  
requirements of the EPSLA, as amended for purposes of  
the ARP, and/or provide paid family leave to employees  
that otherwise meets the requirements under the  
Expanded FMLA, as amended for purposes of the ARP,  
for leave taken after March 31, 2021, and before October  
1, 2021. Enter the refundable portion of the credit for  
qualified sick and family leave wages from Worksheet 2,  
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  
line 11. Otherwise, see the instructions for line 12, later.  
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  
final return, see If Your Business Has Closed, earlier.  
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  
Enter the qualified health plan expenses allocable to  
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2020, and before April 1, 2021. This  
amount is also entered on Worksheet 1, Step 2, line 2b.  
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-  
   
This amount is also entered on Worksheet 2, Step 2,  
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  
Enter the qualified health plan expenses allocable to  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2020, and before April 1, 2021. This  
amount is also entered on Worksheet 1, Step 2, line 2f.  
23. Qualified Health Plan Expenses Allocable to  
Qualified Family Leave Wages Reported on  
Line 22  
Enter the qualified health plan expenses allocable to  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2h.  
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  
qualified family leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2i.  
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).  
See the instructions for line 8d, earlier, for more  
information about qualified sick leave wages for leave  
taken after March 31, 2021, and before October 1, 2021.  
This amount is also entered on Worksheet 2, Step 2,  
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  
Enter the qualified health plan expenses allocable to  
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2b.  
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.  
qualified sick leave wages paid in 2023 for leave taken  
after March 31, 2021, and before October 1, 2021. This  
amount is also entered on Worksheet 2, Step 2, line 2c.  
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  
the Without a payment address under Where Should You  
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)–  
(22). See the instructions for line 8d, earlier, for more  
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  
IRS.gov/PTIN. You can't use your PTIN in place of the EIN  
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  
need at IRS.gov/Forms. Otherwise, you can go to  
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  
Enter the amount of social security tax from Form 944, Part 1, line 4a,  
column 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a  
Enter the amount of social security tax from Form 944, Part 1, line 4b,  
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  
Qualified sick leave wages reported on Form 944, Part 1, line 4a(i), column 1 . . . . . . .  
2a  
2a(i) Qualified sick leave wages included on Form 944, Part 1, line 4c, but not included on  
Form 944, Part 1, line 4a(i), column 1, because the wages reported on that line were  
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)  
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . .  
2a(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  
Qualified family leave wages reported on Form 944, Part 1, line 4a(ii),  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
2e(i) Qualified family leave wages included on Form 944, Part 1, line 4c, but not included on  
Form 944, Part 1, line 4a(ii), column 1, because the wages reported on that line were  
limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(i)  
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . . .  
2e(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  
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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  
Enter the amount of Medicare tax from Form 944, Part 1, line 4c, column 2 . . . . . . . . . . .  
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  
March 31, 2021, and before October 1, 2021 (Form 944, Part 3, line 20) . . . . . . . . . . . . . 2b  
2c  
Amounts under certain collectively bargained agreements allocable to qualified sick leave  
wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, Part 3,  
line 21) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c  
2d  
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  
after March 31, 2021, and before October 1, 2021 (Form 944, Part 3, line 23) . . . . . . . . . 2h  
2i  
Amounts under certain collectively bargained agreements allocable to qualified family  
leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944,  
Part 3, line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i  
2j  
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by  
6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j  
2k  
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by  
1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k  
2l  
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)  
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