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Form 944-X Instruktioner

Instruktioner för formulär 944-X, justerad arbetsgivares ANNUAL Federal Tax Return eller krav på återbetalning

Rev. februari 2024

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  • Form 944-X - Justerad arbetsgivares årliga federala skattedeklaration eller krav på återbetalning
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 944-X  
(Rev. February 2024)  
Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Contents  
instructions don't discuss who is eligible to claim the credit  
for qualified sick and family leave wages, the employee  
retention credit, or the COBRA premium assistance credit.  
The current Instructions for Form 944 are available at  
IRS.gov/Form944. If you need a prior revision of the  
Instructions for Form 944, select the link for “All Revisions  
for Form 944” under “Other Items You May Find Useful.”  
Page  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
General Instructions: Understanding Form 944-X . . . . 3  
What Is the Purpose of Form 944-X? . . . . . . . . . . 3  
Where Can You Get Help? . . . . . . . . . . . . . . . . . . 4  
When Should You File Form 944-X? . . . . . . . . . . . 5  
Is There a Deadline for Filing Form 944-X? . . . . . . 5  
Where Should You File Form 944-X? . . . . . . . . . . 6  
How Should You Complete Form 944-X? . . . . . . . 6  
Overview of the Process . . . . . . . . . . . . . . . . . . . 7  
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 7  
Part 1: Select ONLY One Process . . . . . . . . . . . . 7  
Part 2: Complete the Certifications . . . . . . . . . . . . 8  
What's New  
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  
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.  
Part 3: Enter the Corrections for the Calendar  
Year You’re Correcting . . . . . . . . . . . . . . . . . . . 9  
Part 4: Explain Your Corrections for the  
Calendar Year You’re Correcting . . . . . . . . . . . 25  
Part 5: Sign Here . . . . . . . . . . . . . . . . . . . . . . . 25  
Worksheet 1. Adjusted Credit for Qualified Sick and  
Family Leave Wages for Leave Taken After  
March 31, 2020, and Before April 1, 2021 . . . . . . 27  
Worksheet 2. Adjusted Employee Retention Credit  
for Qualified Wages Paid After March 12, 2020,  
and Before January 1, 2021, for a 2020 Form  
944, or Qualified Wages Paid After December  
31, 2020, and Before July 1, 2021, for a 2021  
Form 944 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28  
For quarters beginning before January 1, 2023, the  
payroll tax credit can be used only against the employer  
share of social security tax for the quarter and any  
remaining credit is carried forward to the next quarter.  
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 quarter. Corrections to this  
credit are made on Form 944-X, line 15. If you make a  
correction to Form 944-X, line 15, you must attach a  
corrected Form 8974. For more information, see the  
Instructions for Form 8974 and go to IRS.gov/  
Worksheet 3. Adjusted Credit for Qualified Sick and  
Family Leave Wages for Leave Taken After  
March 31, 2021, and Before October 1, 2021 . . . 29  
Worksheet 4. Adjusted Employee Retention Credit  
for Qualified Wages Paid After June 30, 2021,  
and Before January 1, 2022 . . . . . . . . . . . . . . . . 30  
Worksheet 5. Adjusted COBRA Premium  
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . . 31  
How Can You Get Forms, Instructions, and  
Publications From the IRS? . . . . . . . . . . . . . . . . 31  
Future Developments  
For the latest information about developments related to  
Form 944-X and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
If you claimed the credit for qualified sick and  
family leave wages for leave taken after March 31,  
!
CAUTION  
2020, and before April 1, 2021, and you make any  
corrections on Form 944-X to amounts used to figure this  
credit, you'll need to refigure the amount of this credit  
using Worksheet 1. You'll also use this worksheet to figure  
this credit if you’re claiming it for the first time on Form  
944-X. If you claimed the credit for qualified sick and  
family leave wages for leave taken after March 31, 2021,  
Before you proceed with these instructions and  
completing Form 944-X, you'll need a copy of the  
Instructions for Form 944 because these  
TIP  
instructions don't repeat all of the information included in  
the Instructions for Form 944. For example, these  
Jan 31, 2024  
Cat. No. 20334B  
   
and before October 1, 2021, and you make any  
The COVID-19 related employee retention credit has  
expired. The employee retention credit enacted under  
the Coronavirus Aid, Relief, and Economic Security  
(CARES) Act and amended and extended by the Taxpayer  
Certainty and Disaster Tax Relief Act of 2020 was limited  
to qualified wages paid after March 12, 2020, and before  
July 1, 2021. The employee retention credit under section  
3134 of the Internal Revenue Code, as enacted by the  
ARP and amended by the Infrastructure Investment and  
Jobs Act, was limited to qualified wages paid after June  
30, 2021, and before October 1, 2021, unless the  
employer was a recovery startup business. An employer  
that was a recovery startup business could also claim the  
employee retention credit for qualified wages paid after  
September 30, 2021, and before January 1, 2022. For  
more information about the employee retention credit,  
including an eligibility checklist, frequently asked  
questions, information on identifying employee retention  
credit scam promotions, and directions on how to  
withdraw a previously filed claim for the employee  
retention credit, go to IRS.gov/ERC.  
Corrections to amounts reported on Form 944, lines 8c,  
10e, 17, and 18, for the employee retention credit are  
reported on Form 944-X, lines 17a, 26a, 30, and 31,  
respectively. However, how you figure the employee  
retention credit for qualified wages paid after March 12,  
2020, and before July 1, 2021, is different from how you  
figure the credit for qualified wages paid after June 30,  
2021, and before January 1, 2022. For corrections to  
qualified wages paid after June 30, 2021, you may need to  
complete line 39 to tell us if you're eligible for the  
employee retention credit solely because your business is  
a recovery startup business. For corrections to qualified  
wages paid after September 30, 2021, you may need to  
complete line 40 to tell us if you’re eligible for the  
employee retention credit solely because your business is  
a recovery startup business.  
Credit for COBRA premium assistance payments is  
limited to periods of coverage beginning on or after  
April 1, 2021, through periods of coverage beginning  
on or before September 30, 2021. Section 9501 of the  
ARP provides for COBRA premium assistance in the form  
of a full reduction in the premium otherwise payable by  
certain individuals and their families who elect COBRA  
continuation coverage due to a loss of coverage as the  
result of a reduction in hours or an involuntary termination  
of employment (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  
elects coverage. Therefore, other than in rare  
corrections on Form 944-X to amounts used to figure this  
credit, you'll need to refigure the amount of this credit  
using Worksheet 3. You'll also use this worksheet to figure  
this credit if you’re claiming it for the first time on Form  
944-X. If you claimed the employee retention credit for  
wages paid after March 12, 2020, and before July 1, 2021,  
and you make any corrections on Form 944-X to amounts  
used to figure this credit, you'll need to refigure the  
amount of this credit using Worksheet 2. You'll also use  
this worksheet to figure this credit if you’re claiming it for  
the first time on Form 944-X. If you claimed the employee  
retention credit for wages paid after June 30, 2021, and  
before January 1, 2022, and you make any corrections on  
Form 944-X to amounts used to figure this credit, you'll  
need to refigure the amount of this credit using Worksheet  
4. You'll also use this worksheet to figure this credit if  
you’re claiming it for the first time on Form 944-X. If you  
claimed the COBRA premium assistance credit and you  
make any corrections on Form 944-X to amounts used to  
figure this credit, you'll need to refigure the amount of this  
credit using Worksheet 5. You'll also use this worksheet to  
figure this credit if you’re claiming it for the first time on  
Form 944-X.  
Reminders  
If a line on Form 944-X doesn't apply to you, leave  
it blank. If you're correcting a year before 2020,  
you must leave blank lines 9, 10, 16, 17a, 23, 24,  
TIP  
25, 26a, 28, 29, 30, 31, and 32. If you're correcting a year  
before 2021, you must leave blank lines 17b, 17c, 17d,  
26b, 26c, 33, 34, 35, 36, 37, 38, 39, and 40. If you’re  
correcting a year after 2021, you must leave blank lines  
17a, 26a, 30, 31, 39, and 40.  
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. 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, is 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 American Rescue Plan Act of  
2021 (the ARP), is 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  
Corrections to amounts reported on Form 944, lines  
4a(i), 4a(ii), 8b, 10d, 15, and 16, for the credit for qualified  
sick and family leave wages for leave taken after March  
31, 2020, and before April 1, 2021, are reported on Form  
944-X, lines 9, 10, 16, 25, 28, and 29, respectively.  
Corrections to amounts reported on Form 944, lines 8d,  
10f, 19, 20, 21, 22, 23, and 24, for the credit for qualified  
sick and family leave wages for leave taken after March  
31, 2021, and before October 1, 2021, are reported on  
Form 944-X, lines 17b, 26b, 33, 34, 35, 36, 37, and 38,  
respectively.  
circumstances, due to the COBRA notice and election  
period requirements (generally, employers have 60 days  
to provide notice and assistance eligible individuals have  
60 days to elect coverage), January 2022 was generally  
the end of the period in which an assistance eligible  
individual would have elected coverage. Under some rare  
circumstances, it may be possible for a premium payee to  
become entitled to the COBRA premium assistance credit  
after January 2022. In these rare instances, the credit was  
2
Instructions for Form 944-X (Rev. 2-2024)  
   
still claimed on Form 944 filed for 2022 and an  
adjustment, if needed, can be made on Form 944-X for  
2022. Employers eligible to claim the COBRA premium  
assistance credit after 2022 must file Form 944-X to claim  
the credit.  
You can't file a Form 944-X to correct federal income  
tax withholding for prior years for nonadministrative errors.  
In other words, you can't correct federal income tax  
actually withheld from an employee in a prior year if you  
discover that you didn't withhold the right amount. For  
example, you can't correct federal income tax withheld in a  
prior year because you used the wrong income tax  
withholding table or you didn't treat a payment correctly as  
taxable or nontaxable. Similarly, if you paid federal income  
tax in a prior year on behalf of your employee, rather than  
deducting it from the employee's pay (which resulted in  
additional wages subject to tax), and in a subsequent year  
you determine that you incorrectly calculated the amount  
of tax, you can't correct the federal income tax  
For more information on COBRA premium assistance  
payments and the credit, see Notice 2021-31, 2021-23  
I.R.B. 1173, available at IRS.gov/irb/  
2021-23_IRB#NOT-2021-31; and Notice 2021-46,  
2021-33 I.R.B. 303, available at IRS.gov/irb/  
Corrections to amounts reported on Form 944, lines 8e,  
8f, and 10g, for the COBRA premium assistance credit are  
reported on Form 944-X, lines 17c, 17d, and 26c,  
respectively.  
withholding. However, you must still make any necessary  
corrections to the amount of wages you reported on Form  
944 and Form W-2, Wage and Tax Statement, for a prior  
year by filing Form 944-X and Form W-2c, Corrected  
Wage and Tax Statement, respectively. You'll report the  
correct wages on Form 944-X, line 6, column 1.  
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. If applicable to the year that you're correcting,  
you'll enter the credit claimed on Form 5884-D on  
Worksheet 1 to figure your credit for qualified sick and  
family leave wages for leave taken before April 1, 2021, or  
Worksheet 2 to figure the employee retention credit for  
wages paid after March 12, 2020, and before July 1, 2021.  
For more information about this credit, go to IRS.gov/  
The amount actually withheld is reflected on  
payroll information or on Form W-2, which can be  
used by the employee to claim a credit for  
TIP  
withholding for individual income tax return purposes.  
Correcting Additional Medicare Tax withholding and  
wages and tips subject to Additional Medicare Tax  
withholding. Wages and tips subject to Additional  
Medicare Tax withholding are reported on Form 944,  
line 4d. Certain errors discovered on a previously filed  
Form 944 are corrected on Form 944-X, line 13. However,  
you can’t file a Form 944-X to correct the wrong amount of  
Additional Medicare Tax actually withheld from an  
employee in a prior year, including any amount you paid  
on behalf of your employee rather than deducting it from  
the employee’s pay (which resulted in additional wages  
subject to tax). See the instructions for line 13, later, for  
more information on the types of errors that can be  
corrected and how the correction is reported on Form  
944-X. For more information about Additional Medicare  
Tax withholding, see the Instructions for Form 944 or go to  
Employee consents to support a claim for refund.  
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at  
guidance to employers on the requirements for employee  
consents used by an employer to support a claim for  
refund of overcollected social security tax and Medicare  
tax. The revenue procedure clarifies the basic  
requirements for both a request for employee consent and  
for the employee consent, and permits a consent to be  
requested, furnished, and retained in an electronic format  
as an alternative to a paper format. The revenue  
procedure also contains guidance concerning when an  
employer may claim a refund of only the employer share of  
overcollected social security tax and Medicare tax. The  
revenue procedure requires that any request for consent  
include an Additional Medicare Tax notice indicating that  
any claim on the employees’ behalf won’t include a claim  
for overpaid Additional Medicare Tax.  
General Instructions:  
Understanding Form 944-X  
What Is the Purpose of Form 944-X?  
Correcting federal income tax withheld. Generally,  
you may only correct administrative errors to federal  
income tax withholding (that is, errors in which the amount  
reported on Form 944, line 2, isn’t the amount you actually  
withheld from an employee’s wages) and errors for which  
section 3509 rates apply. See section 13 of Pub. 15,  
Employer's Tax Guide, for more information about  
corrections during the calendar year and about  
References to federal income tax withholding  
don't apply to employers in American Samoa,  
!
CAUTION  
Guam, the Commonwealth of the Northern  
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.  
Use Form 944-X to correct errors on a previously filed  
Form 944. Use Form 944-X to correct:  
administrative errors. See section 2 of Pub. 15 for more  
information about section 3509. If section 3509 rates  
apply, see the instructions for lines 18–21, later.  
Wages, tips, and other compensation;  
Federal income tax withheld from wages, tips, and other  
compensation;  
Only transposition or math errors involving the  
Taxable social security wages;  
Taxable social security tips;  
inaccurate reporting of the amount actually  
!
CAUTION  
withheld are administrative errors.  
Taxable Medicare wages and tips;  
Instructions for Form 944-X (Rev. 2-2024)  
3
   
Taxable wages and tips subject to Additional Medicare  
overreported tax amount. An overreported employment  
tax credit or social security tax deferral should be treated  
like an underreported tax amount. For more information,  
including which process to select on lines 1 and 2, see  
deferral, later.  
Tax withholding;  
Deferred amount of the employer share of social  
security tax;  
Deferred amount of the employee share of social  
security tax;  
Qualified small business payroll tax credit for increasing  
Report the correction of underreported and  
research activities;  
overreported tax amounts for the same year on a single  
Form 944-X, unless you’re requesting a refund or  
abatement. If you’re requesting a refund or abatement and  
you’re correcting both underreported and overreported tax  
amounts, file one Form 944-X correcting the  
Amounts reported on Form 944 for the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, including  
adjustments to Form 944, lines 4a(i), 4a(ii), 8b, 10d, 15,  
and 16;  
underreported tax amounts only and a second Form  
944-X correcting the overreported tax amounts.  
Amounts reported on Form 944 for the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, including  
adjustments to Form 944, lines 8d, 10f, 19, 20, 21, 22, 23,  
and 24;  
You’ll use the adjustment process if you underreported  
employment taxes and are making a payment, or if you  
overreported employment taxes and will be applying the  
credit to Form 944 for the period during which you file  
Form 944-X. However, see the Caution under Is There a  
Deadline for Filing Form 944-X, later, if you’re correcting  
overreported tax amounts during the last 90 days of a  
period of limitations. You’ll use the claim process if you  
overreported employment taxes and are requesting a  
refund or abatement of the overreported tax amount.  
Follow the chart on page 6 of Form 944-X for help in  
choosing whether to use the adjustment process or the  
claim process. Be sure to give us a detailed explanation  
on line 43 for each correction that you show on Form  
944-X.  
Amounts reported on Form 944 for the employee  
retention credit, including adjustments to Form 944, lines  
8c, 10e, 17, 18, 25, and 26; and  
Amounts reported on Form 944 for the COBRA  
premium assistance credit for periods of coverage  
beginning on or after April 1, 2021, through periods of  
coverage beginning on or before September 30, 2021,  
including adjustments to Form 944, lines 8e, 8f, and 10g.  
Use Form 843, Claim for Refund and Request for  
Abatement, to request a refund or abatement of assessed  
interest or penalties. Don’t request a refund or abatement  
of assessed interest or penalties on Form 944 or Form  
944-X.  
Continue to report current year adjustments for  
fractions of cents, third-party sick pay, tips, and  
group-term life insurance on Form 944, line 6.  
We use the terms “correct” and “corrections” on  
Form 944-X and in these instructions to include  
TIP  
interest-free adjustments under sections 6205 and  
6413 and claims for refund and abatement under sections  
6402, 6414, and 6404. See Rev. Rul. 2009-39 for  
examples of how the interest-free adjustment and claim  
for refund rules apply in 10 different situations. You can  
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/  
You have additional requirements to complete when  
filing Form 944-X, such as certifying that you filed (or will  
file) all applicable Forms W-2 and Forms W-2c. For  
corrections of overreported federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax,  
you must make any certifications that apply to your  
situation.  
When you discover an error on a previously filed Form  
944, you must:  
Don’t use Form 944-X to correct Form CT-1, 941,  
941-SS, 943, or 945. Instead, use the “X” form  
!
CAUTION  
Correct that error using Form 944-X;  
that corresponds to those forms (Form CT-1 X,  
File a separate Form 944-X for each Form 944 that  
941-X, 943-X, or 945-X).  
you’re correcting; and  
Generally, file Form 944-X separately. Don’t file Form  
Where Can You Get Help?  
944-X with Form 944. However, if you didn’t previously file  
Form 944 because you mistakenly treated your employees  
as nonemployees, you may have to file Form 944-X with  
Form 944. See the instructions for line 42, later.  
For help filing Form 944-X or for questions about federal  
employment taxes and tax corrections, you can:  
If you didn’t file a Form 944 for 1 or more years for  
which you should have filed Form 944, don’t use Form  
944-X. Instead, file Form 944 for each of those years.  
Also, see When Should You File Form 944-X, later.  
However, if you didn’t file Forms 944 because you  
improperly treated workers as independent contractors or  
nonemployees and are now reclassifying them as  
employees, see the instructions for line 42, later.  
See Pub. 15 or Pub. 80, Federal Tax Guide for  
Employers in the U.S. Virgin Islands, Guam, American  
Samoa, and the Commonwealth of the Northern Mariana  
Islands; or  
Call the IRS Business and Specialty Tax Line toll free at  
800-829-4933 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).  
Unless otherwise specified in these instructions,  
an underreported employment tax credit or social  
security tax deferral should be treated like an  
TIP  
4
Instructions for Form 944-X (Rev. 2-2024)  
 
correction entered on Form 944-X, line 22) for the year,  
less any previous abatements and interest-free tax  
assessments.  
For tax years beginning after December 31, 2023,  
Example—You owe tax. On February 16, 2024, you  
discovered that you underreported $1,000 of social  
security and Medicare wages on your 2023 Form 944. File  
Form 944-X and pay the amount you owe by January 31,  
2025, because you discovered the error in 2024 and  
January 31, 2025, is the due date for that year. If you file  
Form 944-X before January 31, 2025, pay the amount you  
owe by the time you file.  
Pub. 15 will be used by all employers, including  
employers in the U.S. territories. Pub. 80 will be  
TIP  
discontinued, but you may still need to reference the Pub.  
80 that was applicable for the tax year that you're  
correcting.  
When Should You File Form 944-X?  
File Form 944-X when you discover an error on a  
Form 944-X can’t be used to correct  
previously filed Form 944.  
underreported amounts of Additional Medicare  
!
CAUTION  
Tax unless the amounts were withheld from  
However, if your only errors on Form 944 relate to  
federal tax liabilities reported in Part 2 of Form 944 or on  
Form 945-A, Annual Record of Federal Tax Liability, don’t  
file Form 944-X. To correct federal tax liabilities reported in  
Part 2 of Form 944, file Form 945-A, but only enter the  
monthly totals. The daily entries aren’t required. For more  
information about correcting federal tax liabilities reported  
on Form 945-A, see the Form 945-A instructions.  
Due dates. The due date for filing Form 944-X depends  
on when you discover an error and if you underreported or  
overreported tax. If you underreported tax, see  
Underreported tax next. For overreported tax amounts,  
you may choose to either make an interest-free  
adjustment or file a claim for refund or abatement. If you’re  
correcting overreported tax amounts, see Overreported  
process, later.  
If any due date falls on a Saturday, Sunday, or legal  
holiday, you may file Form 944-X on the next business day.  
If we receive Form 944-X after the due date, we will treat  
Form 944-X as filed on time if the envelope containing  
Form 944-X 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 consider Form  
944-X filed when it is actually received. See Pub. 15 for  
more information on legal holidays. For more information  
later.  
employee wages.  
Overreported tax—Adjustment process. If you  
overreported tax and choose to apply the credit on Form  
944 or Form 941, file an adjusted return on Form 944-X  
soon after you discover the error but more than 90 days  
before the period of limitations on the credit or refund for  
944-X, later.  
Form 944-X can’t be used to correct overreported  
amounts of Additional Medicare Tax unless the  
!
CAUTION  
amounts were not withheld from employee wages.  
Example—You want your credit applied to Form  
944. You filed your 2023 Form 944 on January 31, 2024,  
and payments were timely made. On May 6, 2024, you  
discover that you overreported tax on your 2023 Form  
944. You file Form 944-X on June 7, 2024, and check the  
box on line 1 to indicate you want to use the adjustment  
process. The IRS treats your credit as a tax deposit made  
on January 1, 2024. When you file your 2024 Form 944,  
include the amount from Form 944-X, line 27, on the “Total  
deposits” line of your 2024 Form 944.  
Overreported tax—Claim process. If you overreported  
tax on Form 944, you may choose to file a claim for refund  
or abatement on Form 944-X any time before the period of  
limitations on credit or refund expires. If you also need to  
correct any underreported tax amounts, you must file  
another Form 944-X reporting only corrections to the  
underreported tax amounts. See Is There a Deadline for  
Underreported tax. If you’re correcting underreported  
tax, you must file Form 944-X by the due date of the return  
for the return period in which you discovered the error  
(January 31 of the following year) and pay the amount you  
owe by the time you file. Doing so will generally ensure  
that your correction is interest free and not subject to  
failure-to-pay (FTP) or failure-to-deposit (FTD) penalties.  
See What About Penalties and Interest, later. For details  
on how to make a payment, see the instructions for  
line 27, later.  
If Form 944-X is filed late (after the due date of the  
return for the return period in which you discovered the  
error), you must attach an amended Form 945-A to Form  
944-X. Otherwise, the IRS may assess an “averaged” FTD  
penalty. See “Averaged” FTD penalty in section 11 of Pub.  
15 for more information about “averaged” FTD penalties.  
The total tax reported on Form 945-A, line M, must match  
the corrected tax (Form 944, line 9, combined with any  
You may not file a refund claim to correct federal  
income tax or Additional Medicare Tax actually  
!
CAUTION  
withheld from employees.  
Is There a Deadline for Filing Form  
944-X?  
Generally, you may correct overreported taxes on a  
previously filed Form 944 if you file Form 944-X within 3  
years of the date Form 944 was filed or 2 years from the  
date you paid the tax reported on Form 944, whichever is  
later. You may correct underreported taxes on a previously  
filed Form 944 if you file Form 944-X within 3 years of the  
date the Form 944 was filed. We call each of these time  
frames a period of limitations. For purposes of the period  
Instructions for Form 944-X (Rev. 2-2024)  
5
         
of limitations, Form 944 is considered filed on April 15 of  
the succeeding year if filed before that date.  
Use this address even if your business is located in a state  
that files in Cincinnati.  
Example. You filed your 2020 Form 944 on January  
28, 2021, and payments were timely made. The IRS treats  
the return as if it were filed on April 15, 2021. On January  
24, 2024, you discovered that you overreported social  
security and Medicare wages on that form by $350. To  
correct the error, you must file Form 944-X by April 15,  
2024, and use the claim process.  
How Should You Complete Form  
944-X?  
Use a Separate Form 944-X for Each Year You’re  
Correcting  
Use a separate Form 944-X for each Form 944 you’re  
correcting. For example, if you found errors on your Forms  
944 for 2022 and 2023, file one Form 944-X to correct the  
2022 Form 944. File a second Form 944-X to correct the  
2023 Form 944.  
If you file Form 944-X to correct overreported tax  
amounts in the last 90 days of a period of  
!
CAUTION  
limitations, you must use the claim process. You  
can’t use the adjustment process. If you’re also correcting  
underreported tax amounts, you must file another Form  
944-X to correct the underreported tax amounts using the  
adjustment process and pay any tax due.  
Employer Identification Number (EIN), Name,  
and Address  
Enter your EIN, name, and address in the spaces  
provided. Also enter your name and EIN on the tops of  
pages 2, 3, 4, and 5, and on any attachments. If your  
address has changed since you filed your Form 944, enter  
the corrected information and the IRS will update your  
address of record. Be sure to write your name, EIN, “Form  
944-X,and the calendar year you’re correcting on the top  
of any attachments.  
Where Should You File Form 944-X?  
Send your completed Form 944-X to the address shown  
next.  
IF you’re in . . .  
THEN use this address . . .  
Connecticut, Delaware, District of  
Columbia, Florida, Georgia,  
Illinois, Indiana, Kentucky, Maine,  
Maryland, Massachusetts,  
Michigan, New Hampshire, New  
Jersey, New York, North Carolina,  
Ohio, Pennsylvania, Rhode  
Island, South Carolina,  
Return You’re Correcting  
Enter the calendar year of the Form 944 you’re correcting  
in the box at the top of page 1. Enter the same calendar  
year on pages 2, 3, 4, and 5, and on any attachments.  
Department of the Treasury  
Internal Revenue Service  
Cincinnati, OH 45999-0044  
Enter the Date You Discovered Errors  
Tennessee, Vermont, Virginia,  
West Virginia, Wisconsin  
You must enter the date you discovered errors. You  
discover an error when you have enough information to be  
able to correct the error. If you’re reporting several errors  
you discovered at different times, enter the earliest date  
you discovered an error here. Report any subsequent  
dates and related errors on line 43.  
Alabama, Alaska, Arizona,  
Arkansas, California, Colorado,  
Hawaii, Idaho, Iowa, Kansas,  
Louisiana, Minnesota,  
Mississippi, Missouri, Montana,  
Nebraska, Nevada, New Mexico,  
North Dakota, Oklahoma,  
Oregon, South Dakota, Texas,  
Utah, Washington, Wyoming  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0044  
Must You Make an Entry on Each Line?  
You must provide all of the information requested at the  
top of Form 944-X, page 1. You must check one box (but  
not both) in Part 1. In Part 2, you must check the box on  
line 3 and any applicable boxes on lines 4 and 5. In Part 3,  
if any line doesn’t apply, leave it blank. Complete Parts 4  
and 5 as instructed.  
No legal residence or principal  
place of business in any state  
Internal Revenue Service  
P.O. Box 409101  
Ogden, UT 84409  
Special filing address for  
exempt organizations; federal,  
state, and local governmental  
entities; and Indian tribal  
governmental entities, regardless  
of location  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0044  
How Should You Report Negative Amounts?  
Form 944-X uses negative numbers to show reductions in  
tax (credits) and positive numbers to show additional tax  
(amounts you owe).  
When reporting a negative amount in columns 3 and 4,  
use a minus sign instead of parentheses. For example,  
enter “-10.59” instead of “(10.59).However, if you’re  
completing the return on your computer and your software  
only allows you to use parentheses to report negative  
amounts, you may use them.  
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. If you file Form  
944-X using a PDS, send it to the following address.  
Ogden - Internal Revenue Submission Processing  
Center  
How Should You Make Entries on Form 944-X?  
You can help the IRS process Form 944-X timely and  
accurately if you follow these guidelines.  
1973 Rulon White Blvd.  
Ogden, UT 84201  
Type or print your entries.  
6
Instructions for Form 944-X (Rev. 2-2024)  
     
Use Courier font (if possible) for all typed or  
To ensure the IRS has enough time to process a  
credit for an overreporting tax adjustment in the  
year in which you file Form 944-X, you’re  
computer-generated entries.  
TIP  
Omit dollar signs. You may use commas and decimal  
points, if desired. Enter dollar amounts to the left of any  
preprinted decimal point and cents to the right of it.  
encouraged to file Form 944-X correcting the overreported  
tax amount in the first 11 months of a year. For example, if  
you discover an overreported tax amount in December,  
you may want to file Form 944-X during the first 11 months  
of the next year. However, there must be 90 days  
remaining on the period of limitations when you file Form  
944-X. See the Caution under Is There a Deadline for  
Filing Form 944-X, earlier. This should ensure the IRS will  
have enough time to process the Form 944-X so the credit  
will be posted before you file Form 944, thus avoiding an  
erroneous balance due notice from the IRS. See the  
example below.  
Always show an amount for cents, even if it is zero.  
Don’t round entries to whole dollars.  
Complete all five pages and sign Form 944-X on  
page 5.  
Staple multiple sheets in the upper-left corner.  
What About Penalties and Interest?  
Generally, your correction of an underreported tax amount  
won’t be subject to an FTP penalty, an FTD penalty, or  
interest if you:  
File on time (by the due date of Form 944 for the year in  
If you currently file Form 941 instead of Form 944 and will  
claim a credit on Form 941, file Form 944-X in the first 2  
months of a quarter in any quarter before the expiration of  
the period of limitations on Form 944. In the year of the  
expiration of the period of limitations on Form 944, file  
Form 944-X at least 90 days before the expiration date.  
which you discover the error),  
Pay the amount shown on line 27 by the time you file  
Form 944-X,  
Enter the date you discovered the error, and  
Explain in detail the grounds and facts relied on to  
support the correction.  
Example—You want your overreported tax applied  
as a credit on Form 944. On December 20, 2024, you  
discover you overreported your tax on your 2023 Form  
944 and want to choose the adjustment process. To allow  
the IRS enough time to process the credit, you file Form  
944-X on January 3, 2025, and take the credit on your  
2025 Form 944.  
No correction will be eligible for interest-free treatment  
if any of the following apply.  
The amounts underreported relate to an issue that was  
raised in an examination of a prior period.  
You knowingly underreported your employment tax  
liability.  
You received a notice and demand for payment.  
You received a notice of determination under section  
7436.  
Specific Instructions:  
Part 1: Select ONLY One Process  
Because Form 944-X may be used to file either an  
adjusted employment tax return or a claim for refund or  
abatement, you must check one box on either line 1 or  
line 2. Don’t check both boxes.  
If you receive a notice about a penalty after you file this  
return, reply to the notice with an explanation and we will  
determine if you meet reasonable-cause criteria. Don’t  
attach an explanation when you file your return.  
Overview of the Process  
Correcting an employment tax credit or social securi-  
ty tax deferral. For lines 1 and 2, if you underreported an  
employment tax credit or the amount of social security tax  
deferred, treat it like you overreported a tax amount. If you  
overreported an employment tax credit or the amount of  
social security tax deferred, treat it like you underreported  
a tax amount. If you're filing Form 944-X to adjust only an  
employment tax credit and/or the amount of social  
security tax deferred and you're not correcting any  
overreported taxes on Form 944-X, lines 6–13, skip lines 4  
and 5.  
To correct a previously filed Form 944, use Form 944-X to  
file either an adjusted employment tax return or a claim for  
refund or abatement. The adjustment process and the  
claim process are outlined below.  
If you underreported the tax. If you underreported  
the tax on a previously filed Form 944, check the box on  
line 1 and pay any additional amount you owe by the  
time you file Form 944-X. For details on how to make a  
payment, see the instructions for line 27, later.  
Example—You underreported employment taxes.  
On June 18, 2024, you discovered an error that results in  
additional tax on your 2023 Form 944. File Form 944-X by  
January 31, 2025, and pay the amount you owe by the  
time you file. See When Should You File Form 944-X,  
earlier. Don’t attach Form 944-X to your 2024 Form 944.  
If you overreported the tax. If you overreported the  
tax on a previously filed Form 944, choose one of the  
following options.  
1. Adjusted Employment Tax Return  
Check the box on line 1 if you’re correcting underreported  
tax amounts or overreported tax amounts and you would  
like to use the adjustment process to correct the errors.  
If you’re correcting both underreported tax amounts  
and overreported tax amounts on this form, you must  
check this box. If you check this box, any negative amount  
shown on line 27 will be applied as a credit (tax deposit) to  
your Form 944 or Form 941 for the period in which you’re  
Use the adjustment process. Check the box on line 1 to  
apply any credit (negative amount) from line 27 to Form  
944 for the year during which you file Form 944-X.  
Use the claim process. Check the box on line 2 to file a  
claim on Form 944-X requesting a refund or abatement of  
the amount shown on line 27.  
Instructions for Form 944-X (Rev. 2-2024)  
7
           
Form 944-X can’t be used to correct overreported  
amounts of Additional Medicare Tax unless the  
amounts were not withheld from employee wages.  
employees' rights to recover overpaid employee social  
security and Medicare taxes that you withheld are  
protected. The certifications on lines 4 and 5 address the  
requirement to:  
!
CAUTION  
If you owe tax. Pay the amount shown on line 27 by the  
time you file Form 944-X. Generally, you won’t be  
charged interest if you file on time, pay on time, enter the  
date you discovered the error, and explain the correction  
on line 43.  
Repay or reimburse your employees for the  
overcollection of employee social security and Medicare  
taxes, or  
Obtain consents from your employees to file a claim on  
their behalf. See Rev. Proc. 2017-28 for guidance on the  
requirements for both a request for employee consent and  
for the employee consent.  
If you have a credit. You overreported employment  
taxes (you have a negative amount on line 27) and want  
the IRS to apply the credit on Form 944 (or Form 941) for  
the period during which you filed Form 944-X. The IRS will  
apply your credit on the first day of the Form 944 year (or  
Form 941 quarter) during which you filed Form 944-X.  
However, the credit you show on Form 944-X, line 27, may  
not be fully available on your Form 944 (or Form 941) if the  
IRS corrects it during processing or you owe other taxes,  
penalties, or interest. The IRS will notify you if your  
claimed credit changes or if the amount available as a  
credit on Form 944 or Form 941 was reduced because of  
unpaid taxes, penalties, or interest.  
3. Filing Forms W-2 or Forms W-2c  
Check the box on line 3 to certify that you filed or will file  
Forms W-2 or Forms W-2c with the Social Security  
Administration (SSA), as required, showing your  
employees' correct wage and tax amounts. See the  
General Instructions for Forms W-2 and W-3 for detailed  
information about filing requirements. Unless otherwise  
noted, references on Form 944-X and throughout these  
instructions to Form W-2 include Forms W-2AS, W-2CM,  
W-2GU, W-2VI, and 499R-2/W-2PR; references to Form  
W-2c include Form 499R-2c/W-2cPR; references to Form  
W-3 include Form W-3SS and Form W-3PR; and  
references to Form W-3c include Form W-3C (PR).  
Don't check the box on line 1 if you're correcting  
overreported tax amounts and the period of  
!
CAUTION  
limitations on credit or refund for Form 944 will  
You must check the box on line 3 to certify that you filed  
Forms W-2 or Forms W-2c even if your corrections on  
Form 944-X don’t change amounts shown on those forms.  
For example, if your only correction to Form 944 involves  
misstated tax adjustments, which don't impact the  
amounts reported on your employee's Form W-2 (see the  
instructions for line 14, later), check the box on line 3 to  
certify that you already filed all required Forms W-2 and  
W-2c with the SSA. In this situation, you're certifying that  
you don't need to file Form W-2c because you already  
filed a correct Form W-2.  
expire within 90 days of the date you file Form 944-X. See  
2. Claim  
Check the box on line 2 to use the claim process if you’re  
correcting overreported tax amounts only and you’re  
claiming a refund or abatement for the negative amount  
(credit) shown on line 27. Don’t check this box if you’re  
correcting any underreported tax amounts on this form.  
You must check the box on line 2 if you have a credit (a  
negative amount on line 27) and the period of limitations  
on credit or refund for Form 944 will expire within 90 days  
of the date you file Form 944-X. See Is There a Deadline  
The IRS usually processes claims shortly after they are  
filed. The IRS will notify you if your claim is denied,  
accepted as filed, or selected to be examined. See Pub.  
556, Examination of Returns, Appeal Rights, and Claims  
for Refund, for more information.  
Unless the IRS corrects Form 944-X during processing  
or you owe other taxes, penalties, or interest, the IRS will  
refund the amount shown on line 27, plus any interest that  
applies.  
4. Certifying Overreporting Adjustments  
If you overreported federal income tax, social security tax,  
Medicare tax, or Additional Medicare Tax and checked the  
box on line 1, check the appropriate box on line 4. You  
may need to check more than one box. If you obtained  
written statements from some employees but you couldn’t  
locate employees or secure the statements of the  
remaining employees, check all applicable boxes. Provide  
a summary on line 43 of the amount of the corrections for  
the employees who provided written statements and for  
those who didn’t.  
You may not use Form 944-X to correct  
overreported amounts of Additional Medicare Tax  
!
CAUTION  
You may not file a refund claim to correct federal  
unless the amounts weren’t withheld from  
income tax or Additional Medicare Tax actually  
employee wages.  
!
CAUTION  
withheld from employees.  
4a. Check the box on line 4a if your overreported amount  
includes each affected employee share of overcollected  
taxes. You’re certifying that you repaid or reimbursed the  
employee share of prior year taxes and you received  
written statements from the employees stating that they  
didn’t and won’t receive a refund or credit for the prior year  
taxes. Don’t send these statements to the IRS. Keep them  
for your records. Generally, all employment tax records  
must be kept for at least 4 years. Records related to  
qualified sick leave wages and qualified family leave  
Part 2: Complete the Certifications  
You must complete all certifications that apply by checking  
the appropriate boxes. If all of your corrections relate to  
underreported tax amounts, complete line 3 only; skip  
lines 4 and 5 and go to Part 3. If your corrections relate to  
overreported tax amounts, other than corrections related  
to underreported employment tax credits and social  
security tax deferrals, you have a duty to ensure that your  
8
Instructions for Form 944-X (Rev. 2-2024)  
 
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
4b. Check the box on line 4b to certify that your  
overreported amount is only for the employer share of  
taxes on those employees who you were unable to find or  
those who didn’t give you a statement described on  
line 4a.  
An employee consent must:  
Contain the name, address, and social security number  
(or truncated taxpayer identification number, when  
appropriate) of the employee;  
Contain the name, address, and EIN of the employer;  
Contain the tax period(s), the type of tax, and the  
amount of tax for which the consent is provided;  
Affirmatively state that the employee authorizes the  
employer to claim a refund for the overpayment of the  
employee share of tax;  
Include the employee's written statement certifying that  
4c. Check the box on line 4c to certify that your  
overreported amount is only for federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax that  
you didn’t withhold from your employees.  
the employee hasn't made any previous claims (or the  
claims were rejected) and won't make any future claims for  
refund or credit of the amount of the overcollection;  
Identify the basis of the claim; and  
Be dated and contain the employee's signature under  
5. Certifying Claims  
If you’re filing a claim for refund or abatement of  
penalties of perjury. The penalties of perjury statement  
should be located immediately above the required  
signature.  
overreported federal income tax, social security tax,  
Medicare tax, or Additional Medicare Tax and checked the  
box on line 2, check the appropriate box on line 5. You  
may need to check more than one box. If you obtained  
written statements or consents from some employees but  
you couldn’t locate employees or secure the statements of  
the remaining employees, check all applicable boxes.  
Provide a summary on line 43 of the amount of the  
corrections for the employees who provided statements or  
consents and for those who didn’t.  
Don’t send these statements and consents to the IRS.  
Keep them for your records. Generally, all employment tax  
records must be kept for at least 4 years. Records related  
to qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
You may not file a refund claim to correct the  
In certain situations, you may not have repaid or  
reimbursed your employees or obtained their consents  
before filing a claim, such as in cases where the period of  
limitations on credit or refund is about to expire. In those  
situations, file Form 944-X but don’t check a box on line 5.  
Tell us on line 43 that you haven’t repaid or reimbursed  
employees or obtained consents at the time you file the  
claim. However, you must repay or reimburse your  
employees and certify that you have done so before the  
IRS can allow the claim.  
5c. Check the box on line 5c to certify that your  
overreported tax is only for the employer share of social  
security and Medicare taxes. This applies when affected  
employees didn’t give you consent to file a claim for refund  
for the employee share of social security and Medicare  
taxes, they couldn’t be found, or they didn’t give you a  
statement described on line 5b.  
incorrect amount of federal income tax or  
!
CAUTION  
Additional Medicare Tax actually withheld from  
employees. If you request their consent to file a claim for  
social security tax or Medicare tax, you must tell your  
employees that you can’t claim a refund of any Additional  
Medicare Tax on their behalf. See Rev. Proc. 2017-28 for  
sample language to use in your request.  
5a. Check the box on line 5a if your overreported tax  
includes each affected employee share of prior year social  
security and Medicare taxes. You’re certifying that you  
repaid or reimbursed to the employees their share of prior  
year social security and Medicare taxes and you received  
written statements from those employees stating that they  
didn’t and won’t receive a refund or credit for the prior year  
taxes. Don’t send these statements to the IRS. Keep them  
for your records. Generally, all employment tax records  
must be kept for at least 4 years. Records related to  
qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, and records related to qualified wages  
for the employee retention credit paid after June 30, 2021,  
should be kept for at least 6 years. Copies must be  
submitted to the IRS if requested.  
5b. Check the box on line 5b if your overreported tax  
includes each affected employee share of prior year social  
security and Medicare taxes and you haven’t yet repaid or  
reimbursed the employee share of taxes. You’re certifying  
that you received consent from each affected employee to  
file a claim on the employee share of those taxes and you  
received written statements from those employees stating  
that they didn’t and won’t receive a refund or credit for the  
prior year taxes.  
5d. Check the box on line 5d to certify that your  
overreported amount is only for federal income tax, social  
security tax, Medicare tax, or Additional Medicare Tax that  
you didn’t withhold from your employees.  
Part 3: Enter the Corrections for the  
Calendar Year You’re Correcting  
Employers in American Samoa, Guam, the CNMI,  
the USVI, and Puerto Rico may skip lines 6 and 7,  
unless you have employees who are subject to  
TIP  
U.S. income tax withholding.  
What Amounts Should You Report in Part 3?  
On lines 6–13, columns 1 and 2, for each line you’re  
correcting, show amounts for all of your employees, not  
Instructions for Form 944-X (Rev. 2-2024)  
9
 
just for those employees whose amounts you’re  
correcting.  
If a correction you report in column 4 includes both  
underreported and overreported amounts (see the  
instructions for line 41, later), give us details for each error  
on line 43.  
Because special circumstances apply for lines 14–21,  
23–26c, and 28–40, read the instructions for each line  
carefully before entering amounts in the columns.  
December 2023 and didn’t treat the payments as taxable  
wages. In February 2024, you realized that the payments  
were wages because they weren't reimbursements of  
deductible business expenses that were substantiated  
and paid under an accountable plan. You correct the error  
by treating the auto allowance as wages subject to  
income, social security, and Medicare taxes. Report the  
additional $150 of wages on Form 944-X, lines 6, 8, 12,  
and, if applicable, 13.  
Be sure to explain the reasons for the corrections on  
line 43.  
If any line doesn't apply to you, leave it blank.  
The amount on line 6, column 1, should be used  
If you previously adjusted or amended Form 944  
on your Forms W-2 or Forms W-2c. This amount  
should also generally be used for any business  
TIP  
using Form 944-X or because of an IRS  
!
CAUTION  
examination change, show amounts in column 2  
expense deduction on your income tax return (or  
amended return) for wages paid.  
that include those previously reported corrections.  
6. Wages, Tips, and Other Compensation  
7. Federal Income Tax Withheld From Wages,  
Tips, and Other Compensation  
If you’re correcting the federal income tax withheld from  
wages, tips, and other compensation you reported on  
Form 944, line 2, enter the total corrected amount in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2.  
If you’re correcting the wages, tips, and other  
compensation you reported on Form 944, line 1, enter the  
total corrected amount for all employees in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
If you or the IRS previously corrected the amount  
reported on Form 944, line 1, enter in column 2 the  
amount after any previous corrections.  
line 7 (column 1)  
- line 7 (column 2)  
line 6 (column 1)  
- line 6 (column 2)  
line 7 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
line 6 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Copy the amount in column 3 to column 4. Include any  
minus sign shown in column 3.  
Example—Wages, tips, and other compensation  
increased. You reported $900 as total wages, tips, and  
other compensation on line 1 of your 2023 Form 944. In  
July of 2024, you discover that you had overlooked $100  
in tips for one of your part-time employees. To correct the  
error, figure the difference on Form 944-X as shown.  
Generally, you may only correct administrative  
errors to federal income tax withholding (that is,  
!
CAUTION  
errors in which the amount reported on Form 944,  
line 2, isn't the amount you actually withheld from an  
employee's wages) and errors for which section 3509  
rates apply. Only transposition or math errors involving the  
inaccurate reporting of the amount withheld are  
administrative errors. The administrative error adjustment  
corrects the amount reported on Form 944 to agree with  
the amount actually withheld from employees. See section  
2 of Pub. 15 for more information about section 3509. If  
section 3509 rates apply, see the instructions for lines 18–  
21, later.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 1)  
1,000.00  
- 900.00  
Column 3 (difference)  
100.00  
Example—Wages, tips, and other compensation  
decreased. You reported $900 as wages, tips, and other  
compensation on line 1 of your 2023 Form 944. In  
December of 2024, you discover that you included $200 in  
wages for one of your employees twice. To correct the  
error, figure the difference on Form 944-X as shown.  
You can't file a Form 944-X to correct federal income  
tax withholding for prior years for nonadministrative errors.  
In other words, you can't correct federal income tax  
actually withheld from an employee in a prior year if you  
discover that you didn't withhold the right amount. For  
example, you can't correct federal income tax withheld in a  
prior year because you used the wrong income tax  
Column 1 (corrected amount)  
Column 2 (Form 944, line 1)  
700.00  
- 900.00  
Column 3 (difference)  
-200.00  
withholding table or you didn't treat a payment correctly as  
taxable or nontaxable. Similarly, if you paid federal income  
tax in a prior year on behalf of your employee rather than  
deducting it from the employee's pay (which resulted in  
additional wages subject to tax), and in a subsequent year  
you determine that you incorrectly calculated the amount  
Example—Auto allowance; wages, tips, and other  
compensation increased. You paid one of your  
employees a $50 monthly auto allowance from October–  
10  
Instructions for Form 944-X (Rev. 2-2024)  
   
of tax, you can't correct the federal income tax  
withholding.  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2.  
Example—Prior year nonadministrative error  
(failure to withhold federal income tax when  
required). You were required to withhold $400 of federal  
income tax from an employee's bonus that was paid in  
December of 2023 but you withheld nothing. You  
discovered the error on March 15, 2024. You can’t file  
Form 944-X to correct federal income tax withheld  
reported on your 2023 Form 944 because the error  
involves a previous year and the amount previously  
reported for the employee represents the actual amount  
withheld from the employee during 2023.  
line 8 (column 1)  
- line 8 (column 2)  
line 8 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Multiply the amount in column 3 by 0.124 (12.4% tax  
rate) and enter the result in column 4.  
Example—Prior year administrative error  
(incorrectly reported amount of federal income tax  
actually withheld). You had three employees. In 2023,  
you withheld $100 of federal income tax from Nathan  
Black, $200 from Leah Green, and $600 from Becky Lee.  
The total amount of federal income tax you withheld was  
$900. You mistakenly reported $600 on line 2 of your 2023  
Form 944. You discovered the error on March 15, 2024.  
This is an example of an administrative error that may be  
corrected in a later calendar year because the amount  
actually withheld from employees' wages isn’t the amount  
reported on Form 944. Use Form 944-X to correct the  
error. Enter $900 in column 1 and $600 in column 2.  
Subtract the amount in column 2 from the amount in  
column 1.  
line 8 (column 3)  
x 0.124  
line 8 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Note. If you checked the box on Form 944-X, line 4b or  
line 5c, because you’re correcting only the employer share  
of tax on a decrease to social security wages, use 0.062  
(6.2%) when multiplying the amount shown in column 3. If  
you’re correcting both shares of tax for some employees  
and only the employer share for other employees, enter  
the properly calculated amount in column 4. Be sure to  
show your calculations on line 43.  
Example—Social security wages decreased.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 2)  
Column 3 (difference)  
900.00  
- 600.00  
300.00  
compensation decreased in the instructions for line 6,  
earlier, the wages that you counted twice were also  
taxable social security wages. To correct the error, figure  
the difference on Form 944-X as shown.  
Report the $300.00 as a tax correction in column 4.  
Be sure to explain the reasons for this correction on  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4a, column 1)  
700.00  
- 900.00  
line 43.  
Example—Nonadministrative error reporting  
income tax because of repayment of wages paid in  
prior year. You prepaid Jack Brown $4,000 of wages for  
2 months of work in September 2023. You withheld $400  
of federal income tax at the time you paid Jack. These  
amounts were reported on your 2023 Form 944. Jack left  
employment in October 2023 (after only 1 month of  
service). In February 2024, Jack repaid $2,000 to you for  
the 1 month Jack didn't work. You can't file Form 944-X to  
reduce the federal income tax withheld because you  
actually withheld the federal income tax from wages. You  
also can't file Form 944-X to reduce wages because the  
wages were income to Jack for the prior year. These  
amounts were correctly reported on Form 944.  
Column 3 (difference)  
-200.00  
Use the difference in column 3 to determine your tax  
correction.  
Column 3 (difference)  
Tax rate (12.4%)  
Column 4 (tax correction)  
-200.00  
x 0.124  
-24.80  
Be sure to explain the reasons for this correction on  
line 43.  
9. Qualified Sick Leave Wages (For Leave Taken  
After March 31, 2020, and Before April 1, 2021)  
8. Taxable Social Security Wages  
Qualified sick leave wages and qualified family  
Adjustments to the social security tax on qualified  
leave wages for leave taken after March 31, 2021,  
and before October 1, 2021, were included on  
TIP  
sick leave wages and qualified family leave wages  
for leave taken after March 31, 2020, and before  
TIP  
Form 944, line 4a, column 1, and can be adjusted only on  
Form 944-X, line 8.  
April 1, 2021, are reported on Form 944-X, lines 9 and 10,  
respectively. Adjustments to the nonrefundable portion of  
the credit for qualified sick and family leave wages for  
leave taken after March 31, 2020, and before April 1,  
2021, are reported on Form 944-X, line 16, and  
If you’re correcting the taxable social security wages  
you reported on Form 944, line 4a, column 1, enter the  
total corrected amount in column 1. In column 2, enter the  
Instructions for Form 944-X (Rev. 2-2024)  
11  
adjustments to the refundable portion of the credit are  
reported on Form 944-X, line 25. Adjustments to qualified  
health plan expenses allocable to qualified sick leave  
wages and to qualified family leave wages for leave taken  
after March 31, 2020, and before April 1, 2021, are  
reported on Form 944-X, lines 28 and 29, respectively. For  
corrections to a 2020 Form 944, the credit for qualified  
sick and family leave wages is only available for wages  
paid with respect to leave taken after March 31, 2020, and  
before January 1, 2021. If you claimed the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, on your original  
Form 944, and you make any corrections on Form 944-X  
to amounts used to figure this credit, you’ll need to refigure  
the amount of this credit using Worksheet 1. You’ll also  
use this worksheet to figure this credit if you're claiming  
the credit for the first time on Form 944-X. For more  
information about the credit for qualified sick and family  
leave wages, go to IRS.gov/PLC.  
Qualified sick leave wages paid with respect to 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). For  
more information about qualified sick leave wages, see  
2021, later, and go to IRS.gov/PLC. If you're correcting the  
qualified sick leave wages you reported on Form 944,  
line 4a(i), column 1, enter the total corrected amount in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4a(i), column 1)  
Column 3 (difference)  
2,000.00  
- 1,000.00  
1,000.00  
Use the difference in column 3 to determine your tax  
correction.  
Column 3 (difference)  
Tax rate (6.2%)  
Column 4 (tax correction)  
1,000.00  
x 0.062  
62.00  
Be sure to explain the reasons for this correction on  
line 43.  
10. Qualified Family Leave Wages (For Leave  
Taken After March 31, 2020, and Before April 1,  
2021)  
Qualified family leave wages paid with respect to 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). For  
more information about qualified family leave wages, see  
2021, later, and go to IRS.gov/PLC. If you're correcting the  
qualified family leave wages you reported on Form 944,  
line 4a(ii), column 1, enter the total corrected amount in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2.  
line 9 (column 1)  
- line 9 (column 2)  
line 9 (column 3)  
line 10 (column 1)  
- line 10 (column 2)  
line 10 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Multiply the amount in column 3 by 0.062 and enter that  
result in column 4.  
Multiply the amount in column 3 by 0.062 and enter that  
result in column 4.  
line 9 (column 3)  
x 0.062  
line 9 (column 4)  
line 10 (column 3)  
x 0.062  
line 10 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Note. If you erroneously reported qualified sick leave  
wages for leave taken after March 31, 2020, and before  
April 1, 2021, on Form 944, line 4a, instead of on  
line 4a(i), you’ll need to make a correction on Form 944-X,  
lines 8 and 9, and enter the properly calculated amount in  
column 4 for each line.  
Example—Qualified sick leave wages increased.  
You paid $2,000 of qualified sick leave wages to only one  
of your employees on March 26, 2021. In March 2024, you  
discover that you only reported $1,000 of qualified sick  
leave wages on your 2021 Form 944. To correct the error,  
figure the difference on Form 944-X as shown.  
Note. If you erroneously reported qualified family leave  
wages for leave taken after March 31, 2020, and before  
April 1, 2021, on Form 944, line 4a, instead of on  
line 4a(ii), you’ll need to make a correction on Form 944-X,  
lines 8 and 10, and enter the properly calculated amount  
in column 4 for each line.  
Example—Qualified family leave wages  
decreased. You paid $1,000 of qualified family leave  
wages to only one of your employees on March 26, 2021.  
In March 2024, you discover that you erroneously reported  
$3,000 of qualified family leave wages on your 2021 Form  
12  
Instructions for Form 944-X (Rev. 2-2024)  
944. To correct the error, figure the difference on Form  
944-X as shown.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4b, column 1)  
1,000.00  
- 900.00  
Column 3 (difference)  
100.00  
Column 1 (corrected amount)  
1,000.00  
Column 2 (Form 944, line 4a(ii), column 1)  
- 3,000.00  
Column 3 (difference)  
-2,000.00  
Use the difference in column 3 to determine your tax  
correction.  
Use the difference in column 3 to determine your tax  
correction.  
Column 3 (difference)  
Tax rate (12.4%)  
100.00  
x 0.124  
Column 4 (tax correction)  
12.40  
Column 3 (difference)  
Tax rate (6.2%)  
-2,000.00  
x 0.062  
Column 4 (tax correction)  
-124.00  
Be sure to explain the reasons for this correction on  
line 43.  
12. Taxable Medicare Wages & Tips  
Be sure to explain the reasons for this correction on  
line 43.  
If you’re correcting the taxable Medicare wages and tips  
you reported on Form 944, line 4c, column 1, enter the  
total corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2.  
11. Taxable Social Security Tips  
If you’re correcting the taxable social security tips you  
reported on Form 944, line 4b, column 1, enter the total  
corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2.  
line 12 (column 1)  
- line 12 (column 2)  
line 12 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
line 11 (column 1)  
- line 11 (column 2)  
line 11 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Multiply the amount in column 3 by 0.029 (2.9% tax  
rate) and enter the result in column 4.  
Multiply the amount in column 3 by 0.124 (12.4% tax  
rate) and report the result in column 4.  
line 12 (column 3)  
x 0.029  
line 12 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
line 11 (column 3)  
x 0.124  
line 11 (column 4) If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Note. If you checked the box on Form 944-X, line 4b or  
line 5c, because you’re correcting only the employer share  
of tax on a decrease to Medicare wages and tips, use  
0.0145 (1.45%) when multiplying the amount in column 3.  
If you’re correcting both shares of tax for some employees  
and only the employer share for other employees, enter  
the properly calculated amount in column 4. Be sure to  
explain your calculations on line 43.  
Note. If you checked the box on Form 944-X, line 4b or  
line 5c, because you’re correcting only the employer share  
of tax on a decrease to social security tips, use 0.062  
(6.2%) when multiplying the amount shown in column 3. If  
you’re correcting both shares of tax for some employees  
and only the employer share for other employees, report  
the properly calculated amount in column 4. Be sure to  
show your calculations on line 43.  
Example—Social security tips increased. Following  
increased in the instructions for line 6, earlier, the tips that  
you overlooked were also taxable social security tips. To  
correct the error, figure the difference on Form 944-X as  
shown.  
Example—Medicare wages and tips decreased.  
compensation decreased in the instructions for line 6,  
earlier, the wages that you counted twice were also  
taxable Medicare wages and tips. To correct the error,  
figure the difference on Form 944-X as shown.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4c, column 1)  
700.00  
- 900.00  
Column 3 (difference)  
-200.00  
Instructions for Form 944-X (Rev. 2-2024)  
13  
Use the difference in column 3 to determine your tax  
correction.  
2023 Form 944, you mistakenly reported $3,000 on  
line 4d, column 1, and Additional Medicare Tax withheld of  
$27 on line 4d, column 2. You discover the error on March  
13, 2024. This is an example of an administrative error  
that may be corrected in a later calendar year because the  
amount actually withheld isn’t the amount reported on  
your 2023 Form 944. Use Form 944-X, line 13, to correct  
the error as shown below.  
Column 3 (difference)  
Tax rate (2.9%)  
-200.00  
x 0.029  
Column 4 (tax correction)  
-5.80  
Be sure to explain the reasons for this correction on  
line 43.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4d, column 1)  
30,000.00  
- 3,000.00  
13. Taxable Wages & Tips Subject to Additional  
Medicare Tax Withholding  
Column 3 (difference)  
27,000.00  
You may use Form 944-X to correct errors to Additional  
Medicare Tax withholding for prior years if the amount  
reported on Form 944, line 4d, column 2, isn’t the amount  
you actually withheld. This type of error is an  
Use the difference in column 3 to determine your tax  
correction.  
Column 3 (difference)  
Tax rate (0.9%)  
27,000.00  
x 0.009  
administrative error. The administrative error adjustment  
corrects the amount reported on Form 944 to agree with  
the amount actually withheld from employees.  
Column 4 (tax correction)  
243.00  
You may also correct errors to Additional Medicare Tax  
withholding for prior years if section 3509 rates apply. If  
section 3509 rates apply, see the instructions for lines 18–  
21, later.  
If a prior year error was a nonadministrative error, you  
may correct only the wages and tips subject to Additional  
Medicare Tax withholding that were originally reported on  
Form 944, line 4d, column 1, or previously corrected on  
Form 944-X. You can’t correct the tax reported on Form  
944, line 4d, column 2.  
Prior year administrative errors. If you’re correcting the  
taxable wages and tips subject to Additional Medicare Tax  
withholding that you reported on Form 944, line 4d,  
column 1, enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
Be sure to explain the reasons for this correction on  
line 43.  
Prior year nonadministrative errors. You may correct  
only the taxable wages and tips subject to Additional  
Medicare Tax withholding that you reported on Form 944,  
line 4d, column 1. Enter the total corrected amount in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2.  
line 13 (column 1)  
- line 13 (column 2)  
line 13 (column 3)  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
line 13 (column 1)  
- line 13 (column 2)  
line 13 (column 3)  
Don’t multiply the amount in column 3 by 0.009 (0.9%  
tax rate). Leave column 4 blank and explain the reasons  
for this correction on line 43.  
If the amount in column 2 is larger than the  
amount in column 1, use a minus sign in  
column 3.  
Example—Prior year nonadministrative error  
(failure to withhold Additional Medicare Tax when  
required). Leah Green's wages exceeded the $200,000  
withholding threshold for Additional Medicare Tax in  
December 2023. The total wages paid to Leah for 2023  
were $220,000. You were required to withhold $180  
($20,000 x 0.009) but you withheld nothing and didn’t  
report an amount on line 4d of your 2023 Form 944. You  
discover the error on March 13, 2024. File Form 944-X to  
correct wages and tips subject to Additional Medicare Tax  
withholding for your 2023 Form 944, but you may not  
correct the Additional Medicare Tax withheld (column 4)  
because the error involves a previous year and the  
amount previously reported for the employee represents  
the actual amount withheld from the employee during  
2023.  
Multiply the amount in column 3 by 0.009 (0.9% tax  
rate) and enter that result in column 4.  
line 13 (column 3)  
x 0.009  
line 13 (column 4)  
If the amount in column 3 used a minus sign,  
also use a minus sign in column 4.  
Example—Prior year administrative error  
(incorrectly reported amount of Additional Medicare  
Tax actually withheld). Nathan Black’s wages exceeded  
the $200,000 withholding threshold for Additional  
Medicare Tax in November 2023. The total wages paid to  
Nathan for 2023 were $230,000. You withheld $270  
($30,000 x 0.009) from Nathan’s wages. However, on your  
Combination of prior year administrative and nonad-  
ministrative errors. If you’re reporting both  
administrative errors and nonadministrative errors for the  
same prior year, enter the total corrected amount in  
14  
Instructions for Form 944-X (Rev. 2-2024)  
 
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. However, multiply  
only the amount of wages and tips reported in column 3  
that are related to administrative errors by 0.009 (0.9% tax  
rate). Don’t multiply any wages and tips reported in  
column 3 that are related to nonadministrative errors by  
0.009 (0.9% tax rate). Use line 43 to explain in detail your  
corrections. The explanation must include the reasons for  
the corrections and a breakdown of the amount reported  
in column 3 into the amounts related to administrative  
errors and nonadministrative errors.  
Example—Combination of prior year administrative  
and nonadministrative errors. Nathan Black’s wages  
exceeded the $200,000 withholding threshold for  
Additional Medicare Tax in November 2023. The total  
wages paid to Nathan for 2023 were $230,000. You  
withheld $270 ($30,000 x 0.009) from Nathan's wages.  
However, on your 2023 Form 944, you mistakenly  
reported $3,000 on line 4d, column 1, and Additional  
Medicare Tax withheld of $27 on line 4d, column 2. The  
difference in wages subject to Additional Medicare Tax  
related to this administrative error is $27,000 ($30,000 -  
$3,000).  
14. Tax Adjustments  
For purposes of these instructions, all references  
to "sick pay" mean ordinary sick pay, not "qualified  
sick leave wages."  
TIP  
Don’t enter an amount on line 14 unless you need to  
correct any adjustments reported on Form 944, line 6.  
Amounts reported on line 14 reflect corrections of  
amounts misstated on Form 944, line 6. See  
Enter in column 1 the total corrected amount for Form  
944, line 6. Enter in column 2 the total originally reported  
or previously corrected amount from Form 944, line 6. In  
column 3, enter the difference between columns 1 and 2.  
line 14 (column 1)  
-line 14 (column 2)  
line 14 (column 3)  
You may need to report negative numbers in any  
column. Make sure that the difference you enter in  
TIP  
column 3 accurately represents the change to  
adjustments originally reported or previously corrected on  
Form 944, line 6.  
Leah Green's wages exceeded the $200,000  
withholding threshold for Additional Medicare Tax in  
December 2023. The total wages paid to Leah for 2023  
were $220,000. You were required to withhold $180  
($20,000 x 0.009) but you withheld nothing and didn’t  
report Leah’s $20,000 in wages subject to Additional  
Medicare Tax withholding on line 4d of your 2023 Form  
944.  
Copy the amount in column 3 to column 4. Include any  
minus sign shown in column 3.  
On line 43, describe what you misreported on Form  
944. Tell us if your adjustment is for fractions of cents,  
third-party sick pay, tips, or group-term life insurance.  
You discover both errors on March 13, 2024. Use Form  
Example—Third-party sick pay underreported.  
You reported $690 (shown as “-690.00”) as a third-party  
sick pay adjustment (reduction to tax) on your 2023 Form  
944, line 6. Your third-party sick pay adjustment should  
have been $960 (shown as “-960.00”) because your  
third-party sick pay payer withheld that amount of social  
security and Medicare taxes from your employees. You  
discover the error in April of 2024. To correct the error,  
figure the difference on Form 944-X as shown.  
944-X, line 13, to correct the errors as shown below.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 4d, column 1)  
50,000.00  
- 3,000.00  
Column 3 (difference)  
47,000.00  
Determine the portion of wages and tips reported in  
column 3 that is related to the administrative error  
($47,000 - $20,000 (nonadministrative error) = $27,000  
(administrative error)). Multiply this portion of column 3 by  
0.009 (0.9% tax rate) to determine your tax correction.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 6)  
Column 3 (difference)  
-960.00  
- (690.00)  
-270.00  
Difference related to administrative error  
Tax rate (0.9%)  
Column 4 (tax correction)  
27,000.00  
x 0.009  
Here is how you would enter the numbers on Form  
944-X.  
243.00  
Column 1  
(corrected amount)  
-960.00  
Column 2  
(Form 944, line 6)  
-690.00  
Column 3  
(difference)  
-270.00  
Be sure to explain the reasons for these corrections on  
line 43. You must also report that $20,000 of the amount  
shown in column 3 was related to the correction of a prior  
year nonadministrative error and $27,000 of the amount  
shown in column 3 was related to the correction of an  
administrative error.  
Report “-270.00” as your correction in column 4.  
In this example, you’re claiming a credit for $270 in  
overreported tax for your 2023 Form 944. Always enter the  
same amount in column 4 (including any minus sign) that  
you enter in column 3.  
Be sure to explain the reasons for this correction on  
line 43.  
Instructions for Form 944-X (Rev. 2-2024)  
15  
   
family leave wages, qualified sick 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  
15. Qualified Small Business Payroll Tax Credit  
for Increasing Research Activities  
The payroll tax credit election must be made on or  
before the due date of the originally filed income  
!
CAUTION  
tax return (including extensions). Any election to  
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 by the COVID-related Tax Relief Act  
of 2020. However, don't include any wages otherwise  
excluded under sections 3121(b)(1)–(22) when reporting  
qualified sick and family leave wages on your employment  
tax return and when figuring the credit on Worksheet 1,  
Step 2, lines 2a and 2a(i), and on Step 2, lines 2e and  
2e(i). Instead, include qualified sick leave wages and  
qualified family leave wages excluded from the definition  
of employment under sections 3121(b)(1)–(22) separately  
on Step 2, line 2a(iii) and/or line 2e(iii), respectively, before  
you figure your total credit on Step 2, line 2d (credit for  
qualified sick leave wages), or Step 2, line 2h (credit for  
qualified family leave wages).  
take the payroll tax credit may be revoked only with the  
consent of the IRS.  
If you're correcting the qualified small business payroll  
tax credit for increasing research activities that you  
reported on Form 944, line 8a (line 8 for years prior to  
2020), enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4.  
You must attach a corrected Form 8974 and explain the  
reasons for this correction on line 43.  
The 2020 Instructions for Form 944 were released  
before the COVID-related Tax Relief Act of 2020 was  
enacted on December 27, 2020; therefore, Worksheet 1 in  
the 2020 Instructions for Form 944 didn't include lines to  
add the wages that meet an exclusion under sections  
3121(b)(1)–(22) when figuring the credit for qualified sick  
and family leave wages. If your Form 944 for 2020 didn't  
claim the correct amount of the credit for qualified sick and  
family leave wages because you paid qualified sick leave  
wages and/or qualified family leave wages that meet an  
exclusion under sections 3121(b)(1)–(22), you may file  
Form 944-X and complete Worksheet 1 to claim the  
correct amount of the credit. You’ll also include on Form  
944-X, lines 28 and 29, and on Worksheet 1 any qualified  
health plan expenses allocable to those wages. The  
appropriate lines related to the exclusions under sections  
3121(b)(1)–(22) were added to Worksheet 1 in the 2021  
Instructions for Form 944.  
Example—Nonrefundable portion of credit for  
qualified sick and family leave wages increased. You  
originally reported a $1,000 nonrefundable portion of the  
credit for qualified sick and family leave wages on Form  
944, line 8b, for 2021. In March 2024, you discover that  
you made an error when figuring the credit. You use  
Worksheet 1 to refigure the nonrefundable portion of the  
credit for qualified sick and family leave wages and you  
determine that the correct credit is $2,000. To correct the  
error, figure the difference on Form 944-X as shown.  
16. Nonrefundable Portion of Credit for Qualified  
Sick and Family Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
Form 944-X 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  
certain taxes. The term “refundable” means the portion of  
the credit which is in excess of those taxes.  
If you’re correcting the nonrefundable portion of the  
credit for qualified sick and family leave wages for leave  
taken after March 31, 2020, and before April 1, 2021, that  
you reported on Form 944, line 8b, enter the total  
corrected amount from Worksheet 1, Step 2, line 2j, in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. For more information  
about the credit for qualified sick and family leave wages,  
go to IRS.gov/PLC.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4.  
For corrections to 2020 Form 944, line 8b, the credit for  
qualified sick and family leave wages is only available for  
wages paid with respect to leave taken after March 31,  
2020, and before January 1, 2021. For corrections to  
2021, 2022, or 2023 Form 944, line 8b, the credit for  
qualified sick and family leave wages is only available for  
wages paid in 2021, 2022, or 2023 with respect to any  
leave taken after March 31, 2020, and before April 1,  
2021. If you're correcting a year before 2020, don't enter  
any amount on line 16.  
Column 1 (corrected amount)  
Column 2 (Form 944, line 8b)  
Column 3 (difference)  
2,000.00  
- 1,000.00  
1,000.00  
To properly show the credit increase as a reduction to  
your tax balance, enter the positive number in column 3 as  
a negative number in column 4. Here is how you would  
enter the numbers on Form 944-X, line 16.  
Definition of qualified sick and family leave wages for  
leave taken after March 31, 2020, and before April 1,  
2021. For purposes of the credit for qualified sick and  
16  
Instructions for Form 944-X (Rev. 2-2024)  
   
Column 1  
(corrected  
amount)  
Column 2  
(Form 944, line 8b) (difference)  
Column 3  
Column 4  
(tax correction)  
Be sure to explain the reasons for this correction on  
line 43.  
2,000.00  
1,000.00  
1,000.00  
-1,000.00  
For corrections to a 2020 Form 944, the employee  
Be sure to explain the reasons for this correction on  
line 43.  
retention credit is only available for qualified  
wages paid after March 12, 2020, and before  
TIP  
January 1, 2021. For corrections to a 2021 Form 944, the  
employee retention credit is only available for qualified  
wages paid after December 31, 2020, and before October  
1, 2021, unless the employer was a recovery startup  
business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022. Adjustments to the nonrefundable  
portion of the employee retention credit for qualified  
wages paid after March 12, 2020, and before July 1, 2021,  
are reported on Form 944-X, line 17a, and adjustments to  
the refundable portion of the credit are reported on Form  
944-X, line 26a. Adjustments to qualified wages for the  
employee retention credit are reported on Form 944-X,  
line 30. Adjustments to qualified health plan expenses  
allocable to the employee retention credit are reported on  
Form 944-X, line 31. If you claimed the employee retention  
credit on your original 2020 Form 944 or your original 2021  
Form 944 for qualified wages paid before July 1, 2021,  
and you make any corrections on Form 944-X for the year  
to amounts used to figure this credit, you’ll need to refigure  
the amount of the credit using Worksheet 2. You’ll also use  
this worksheet to figure the credit for qualified wages paid  
after March 12, 2020, and before July 1, 2021, if you're  
claiming the credit for the first time on Form 944-X.  
17a. Nonrefundable Portion of Employee  
Retention Credit  
Use line 17a only for corrections to a 2020 or 2021 Form  
944.  
Section 206(c) of the Taxpayer Certainty and  
Disaster Tax Relief Act of 2020 removed the  
restriction on an employer who has received a  
TIP  
Small Business Interruption Loan under the Paycheck  
Protection Program (PPP) from claiming the employee  
retention credit. The eligible employer can claim the  
employee retention credit on any qualified wages that  
aren't counted as payroll costs in obtaining PPP loan  
forgiveness. Any wages that could count toward eligibility  
for the employee retention credit or PPP loan forgiveness  
can be applied to either of these two programs but not  
both. If your Form 944 for 2020 didn't claim the correct  
amount for the employee retention credit because you  
received a Small Business Interruption Loan under the  
PPP, you may file Form 944-X and complete Worksheet 2  
to claim the correct amount of the credit. For more  
information, see Notice 2021-20, 2021-11 I.R.B. 922,  
Rev. Proc. 2021-33, 2021-34 I.R.B. 327, available at  
Instructions for Qualified Wages Paid After June  
30, 2021, and Before January 1, 2022  
Instructions for Qualified Wages Paid After March  
12, 2020, and Before July 1, 2021  
The Infrastructure Investment and Jobs Act  
amends section 3134 of the Internal Revenue  
If you’re correcting the nonrefundable portion of the  
employee retention credit for qualified wages paid after  
March 12, 2020, and before July 1, 2021, that you  
reported on Form 944, line 8c, enter the total corrected  
amount from Worksheet 2, Step 2, line 2h, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
!
CAUTION  
Code, as enacted under the ARP, to limit the  
availability of the employee retention credit in the fourth  
quarter of 2021 to employers that are recovery startup  
businesses, as defined in section 3134(c)(5). Thus, for  
wages paid after September 30, 2021, and before January  
1, 2022, only the wages paid by recovery startup  
businesses can be qualified wages. See the 2021 revision  
of the Instructions for Form 944 for more information about  
a recovery startup business.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
If you're correcting the nonrefundable portion of the  
employee retention credit for qualified wages paid after  
June 30, 2021, and before January 1, 2022, that you  
reported on Form 944, line 8c, enter the total corrected  
amount from Worksheet 4, Step 2, line 2h, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
For more information about the employee retention  
credit for qualified wages paid after March 12, 2020, and  
before January 1, 2021, see Notice 2021-20. See Notice  
2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/  
2021-16_IRB#NOT-2021-23, for more information about  
the employee retention credit for qualified wages paid  
after December 31, 2020, and before July 1, 2021. Also  
see section IV of Notice 2021-49, 2021-34 I.R.B. 316,  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
Instructions for Form 944-X (Rev. 2-2024)  
17  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
before October 1, 2021. If you're correcting a year before  
2021, don't enter any amount on line 17b.  
Definition of 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. Taxable  
qualified sick leave wages and qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, were included on Form 944, line 4a,  
column 1, and can be adjusted only on Form 944-X, line 8.  
Total qualified sick and family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021,  
including any qualified sick and family leave wages that  
were above the social security wage base and any  
qualified sick and family leave wages excluded from the  
definition of employment under sections 3121(b)(1)–(22),  
were included on Form 944, lines 19 and 22, respectively,  
and can be adjusted only on Form 944-X, lines 33 and 36,  
respectively. Use Worksheet 3 to figure your credit.  
For more information about the employee retention  
credit for qualified wages paid after June 30, 2021, and  
before January 1, 2022, see Notice 2021-49 and Rev.  
Proc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880,  
modifications to Notice 2021-49.  
Be sure to explain the reasons for this correction on  
line 43.  
For corrections to a 2021 Form 944, the employee  
retention credit is only available for qualified  
TIP  
wages paid after December 31, 2020, and before  
October 1, 2021, unless the employer was a recovery  
startup business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022. Adjustments to the nonrefundable  
portion of the employee retention credit for qualified  
wages paid after June 30, 2021, and before January 1,  
2022, are reported on Form 944-X, line 17a, and  
adjustments to the refundable portion of the credit are  
reported on Form 944-X, line 26a. Adjustments to  
qualified wages for the employee retention credit are  
reported on Form 944-X, line 30. Adjustments to qualified  
health plan expenses allocable to the employee retention  
credit are reported on Form 944-X, line 31. If you claimed  
the employee retention credit on your original 2021 Form  
944 and you make any corrections on Form 944-X to  
amounts used to figure the credit for qualified wages paid  
after June 30, 2021, and before January 1, 2022, you'll  
need to refigure the amount of the credit using Worksheet  
4. You'll also use this worksheet to figure this credit if  
you’re claiming the credit for the first time on Form 944-X.  
Be sure to explain the reasons for this correction on  
line 43.  
17c. Nonrefundable Portion of COBRA Premium  
Assistance Credit  
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. For more information, see Credit for COBRA  
30, 2021, under Reminders, earlier.  
17b. Nonrefundable Portion of Credit for  
Qualified Sick and Family Leave Wages for  
Leave Taken After March 31, 2021, and Before  
October 1, 2021  
If you’re correcting the nonrefundable portion of the credit  
for qualified sick and family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021, that  
you reported on Form 944, line 8d, enter the total  
corrected amount from Worksheet 3, Step 2, line 2r, in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. For more information  
about the credit for qualified sick and family leave wages,  
go to IRS.gov/PLC.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
For corrections to 2021, 2022, or 2023 Form 944,  
line 8d, the credit for qualified sick and family leave wages  
is only available for wages paid in 2021, 2022, or 2023  
with respect to any leave taken after March 31, 2021, and  
Premium payees that receive an election from an  
assistance eligible individual are entitled to the  
COBRA premium assistance credit for premiums  
TIP  
not paid during the quarter in which the election is  
received. See Notice 2021-31 for more information.  
If you’re correcting the nonrefundable portion of the  
COBRA premium assistance credit that you reported on  
Form 944, line 8e, enter the total corrected amount from  
Worksheet 5, Step 2, line 2g, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
Be sure to explain the reasons for this correction on  
line 43.  
18  
Instructions for Form 944-X (Rev. 2-2024)  
not the amount paid to all employees. Enter in column 2  
previously reported wages (if any) to reclassified  
17d. Number of Individuals Provided COBRA  
Premium Assistance  
If you’re correcting the number of individuals provided  
COBRA premium assistance that you reported on Form  
944, line 8f, enter the total corrected amount in column 1.  
In column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2.  
employees. To get the amount for column 4, use the  
applicable section 3509 rates. If you filed the required  
information returns for some employees but didn’t file  
them for other employees, be sure to use the applicable  
rates for each employee when calculating the amounts in  
column 4 and show your calculations on line 43. The tax  
correction in column 4 will be a positive number if you  
increased the amount of wages you previously reported.  
See the instructions for line 42, later, for more information.  
Be sure to explain the reasons for this correction on  
line 43.  
18–21. Special Additions to Wages for Federal  
Income Tax, Social Security Taxes, Medicare  
Taxes, and Additional Medicare Tax  
Section 3509 provides special rates for the employee  
share of social security tax, Medicare tax, Additional  
Medicare Tax, and federal income tax withholding when  
workers are reclassified as employees in certain  
circumstances. The applicable rate depends on whether  
you filed required information returns. An employer can’t  
recover any tax paid under this provision from the  
employees. The full employer share of social security tax  
and Medicare tax is due for all reclassifications.  
22. Subtotal  
Combine the amounts on lines 7–21 of column 4 and  
enter the total on line 22.  
Example. You entered “1,400.00” in column 4 of line 7,  
“-500.00” in column 4 of line 8, and “-100.00” in column 4  
of line 12. Combine these amounts and enter “800.00” in  
column 4 of line 22.  
Line 7 (column 4)  
Line 8 (column 4)  
Line 12 (column 4)  
1400.00  
-500.00  
-100.00  
Line 22 (column 4)  
800.00  
Note. Section 3509 rates aren’t available if you  
intentionally disregarded the requirements to withhold  
taxes from the employee, or if you withheld federal income  
tax but didn’t withhold social security and Medicare tax.  
Section 3509 rates are also not available for certain  
statutory employees.  
On lines 18–21, enter only corrections to wages  
resulting from reclassifying certain workers as employees  
when section 3509 rates are used to calculate the taxes.  
23. Deferred Amount of the Employer Share of  
Social Security Tax  
Use Form 944-X, line 23, if you need to correct the  
deferred amount of the employer share of social security  
tax that you reported on your 2020 Form 944, line 10b.  
Enter the total corrected amount in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected by you or the IRS. In column 3, enter the  
difference between columns 1 and 2.  
If the employer issued the required information returns,  
use the section 3509 rates as follows.  
For social security taxes, use the employer rate of 6.2%  
Copy the amount in column 3 to column 4. However,  
because an increase to the deferred amount of the  
employer share of social security tax defers the payment  
due, to properly show the amount as a deferral of  
payment, enter a positive number in column 3 as a  
negative number in column 4. A decrease to the deferred  
amount of the employer share of social security tax  
decreases the payment you can defer and must be shown  
as a balance due item; therefore, to properly show the  
amount as a balance due item, enter a negative number in  
column 3 as a positive number in column 4.  
plus 20% of the employee rate of 6.2%, for a total rate of  
7.44% of wages.  
For Medicare taxes, use the employer rate of 1.45%  
plus 20% of the employee rate of 1.45%, for a total rate of  
1.74% of wages.  
For Additional Medicare Tax, 0.18% (20% of the  
employee rate of 0.9%) of wages subject to Additional  
Medicare Tax.  
For federal income tax withholding, the rate is 1.5% of  
wages.  
If the employer didn’t issue the required information  
returns, use the section 3509 rates as follows.  
If you're filing Form 944-X to increase the amount of  
social security wages paid on or after March 27, 2020,  
and before January 1, 2021, so that there is an additional  
amount of social security tax that hasn't yet been paid,  
and hasn't yet been deferred, then you may use Form  
944-X to increase the amount of the deferred employer  
share of social security tax originally reported on Form  
944, line 10b. If you're filing Form 944-X to decrease the  
amount of social security wages paid on or after March  
27, 2020, and before January 1, 2021, so that there is a  
decrease in the amount of social security tax that is  
eligible for deferral, then you must use Form 944-X to  
decrease the amount of the deferred employer share of  
social security tax originally reported on Form 944,  
line 10b, if the decrease in wages causes the amount you  
For social security taxes, use the employer rate of 6.2%  
plus 40% of the employee rate of 6.2%, for a total rate of  
8.68% of wages.  
For Medicare taxes, use the employer rate of 1.45%  
plus 40% of the employee rate of 1.45%, for a total rate of  
2.03% of wages.  
For Additional Medicare Tax, 0.36% (40% of the  
employee rate of 0.9%) of wages subject to Additional  
Medicare Tax.  
For federal income tax withholding, the rate is 3.0% of  
wages.  
Unlike some other lines on Form 944-X, enter in column  
1 only the corrected wages for workers being reclassified,  
Instructions for Form 944-X (Rev. 2-2024)  
19  
 
originally deferred to exceed the amount that is now  
eligible for deferral. Otherwise, you may only correct the  
amount of the deferred employer share of social security  
tax if the amount originally reported on Form 944, line 10b,  
isn't the amount you actually deferred (for example, you  
incorrectly reported the amount that you actually  
The deferred amount of the employee share of social  
security tax was only available for social security wages of  
less than $4,000 paid to an employee in any biweekly pay  
period (or the equivalent threshold amount for other pay  
periods) paid on a pay date during the period beginning  
on September 1, 2020, and ending on December 31,  
2020. The due date for withholding and payment of the  
deferred employee share of social security tax was  
postponed until the period beginning on January 1, 2021,  
and ending on December 31, 2021. The employer was  
liable to pay the deferred employee share of social  
security tax to the IRS and was required to do so before  
January 1, 2022, to avoid interest, penalties, and additions  
to tax on those amounts. Because January 1, 2022, was a  
nonbusiness day, payments made on January 3, 2022,  
were considered timely. For more information about the  
deferral of the employee share of social security tax, see  
Notice 2020-65, 2020-38 I.R.B. 567, available at  
deferred). If you already paid the correct amount of the  
employer share of social security tax during the payroll tax  
deferral period, you may not subsequently defer the  
payment by filing Form 944-X. See IRS.gov/ETD for more  
information about the interaction of credits and the deferral  
of employment tax deposits and payments.  
The deferred amount of the employer share of social  
security tax was only available for deposits and payments  
due on or after March 27, 2020, and before January 1,  
2021, as well as deposits and payments due after January  
1, 2021, that were required for wages paid during the  
applicable period. One-half of the deferred amount of the  
employer share of social security tax was due by  
2021-11, 2021-06 I.R.B. 827, available at IRS.gov/irb/  
December 31, 2021, and the remainder was due by  
December 31, 2022. Because both December 31, 2021,  
and December 31, 2022, were nonbusiness days,  
payments made on the next business day were  
Be sure to explain the reasons for any corrections on  
line 43.  
considered timely. Any payments or deposits you made  
before December 31, 2021, were first applied against your  
payment due on December 31, 2021, and then applied  
against your payment due on December 31, 2022. For  
more information about the deferral of employment tax  
deposits, go to IRS.gov/ETD and see the Instructions for  
Form 944, available at IRS.gov/Form944.  
25. 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're correcting the refundable portion of the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, that you  
reported on Form 944, line 10d, enter the total corrected  
amount from Worksheet 1, Step 2, line 2k, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. For more information about the  
credit for qualified sick and family leave wages, go to  
Be sure to explain the reasons for any corrections on  
line 43.  
24. Deferred Amount of the Employee Share of  
Social Security Tax  
Use Form 944-X, line 24, if you need to correct the  
deferred amount of the employee share of social security  
tax that you reported on your 2020 Form 944, line 10c.  
Enter the total corrected amount in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected by you or the IRS. In column 3, enter the  
difference between columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
Copy the amount in column 3 to column 4. However,  
because an increase to the deferred amount of the  
employee share of social security tax defers the payment  
due, to properly show the amount as a deferral of  
payment, enter a positive number in column 3 as a  
negative number in column 4. A decrease to the deferred  
amount of the employee share of social security tax  
decreases the payment you can defer and must be shown  
as a balance due item; therefore, to properly show the  
amount as a balance due item, enter a negative number in  
column 3 as a positive number in column 4.  
For corrections to 2020 Form 944, line 10d, the credit  
for qualified sick and family leave wages is only available  
for wages paid with respect to leave taken after March 31,  
2020, and before January 1, 2021. For corrections to  
2021, 2022, or 2023 Form 944, line 10d, the credit for  
qualified sick and family leave wages is only available for  
wages paid in 2021, 2022, or 2023 with respect to any  
leave taken after March 31, 2020, and before April 1,  
2021. If you're correcting a year before 2020, don't enter  
any amount on line 25.  
You may only correct the amount of the deferred  
employee share of social security tax if the amount  
originally reported on Form 944, line 10c, isn't the amount  
you actually deferred (for example, you incorrectly  
reported the amount that you actually deferred). If you  
already paid the correct amount of the employee's share  
of social security tax, you may not subsequently defer the  
payment by filing Form 944-X.  
Be sure to explain the reasons for this correction on  
line 43.  
26a. Refundable Portion of Employee Retention  
Credit  
Use line 26a only for corrections to a 2020 or 2021 Form  
944.  
20  
Instructions for Form 944-X (Rev. 2-2024)  
For corrections to a 2020 Form 944, the employee  
retention credit is only available for qualified  
wages paid after March 12, 2020, and before  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
TIP  
Be sure to explain the reasons for this correction on  
line 43.  
January 1, 2021. For corrections to a 2021 Form 944, the  
employee retention credit is only available for qualified  
wages paid after December 31, 2020, and before October  
1, 2021, unless the employer was a recovery startup  
business. An employer that was a recovery startup  
business could also claim the employee retention credit  
for wages paid after September 30, 2021, and before  
January 1, 2022.  
26b. Refundable Portion of Credit for Qualified  
Sick and Family Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the refundable portion of the credit for  
qualified sick and family leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, that you  
reported on Form 944, line 10f, enter the total corrected  
amount from Worksheet 3, Step 2, line 2s, in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. For more information about the  
credit for qualified sick and family leave wages, go to  
Instructions for Qualified Wages Paid After March  
12, 2020, and Before July 1, 2021  
If you're correcting the refundable portion of the employee  
retention credit that you reported on Form 944, line 10e,  
for qualified wages paid after March 12, 2020, and before  
July 1, 2021, enter the total corrected amount from  
Worksheet 2, Step 2, line 2i, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. For more information about the  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
employee retention credit for qualified wages paid after  
March 12, 2020, and before January 1, 2021, see Notice  
2021-20. See Notice 2021-23 for more information about  
the employee retention credit for qualified wages paid  
after December 31, 2020, and before July 1, 2021. Also  
see section IV of Notice 2021-49, and Rev. Proc. 2021-33.  
For corrections to 2021, 2022, or 2023 Form 944,  
line 10f, the credit for qualified sick and family leave wages  
is only available for wages paid in 2021, 2022, or 2023  
with respect to any leave taken after March 31, 2021, and  
before October 1, 2021. If you're correcting a year before  
2021, don't enter any amount on line 26b.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
Be sure to explain the reasons for this correction on  
line 43.  
26c. Refundable Portion of COBRA Premium  
Assistance Credit  
Be sure to explain the reasons for this correction on  
line 43.  
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. For more information, see Credit for COBRA  
30, 2021, under Reminders, earlier.  
Instructions for Qualified Wages Paid After June  
30, 2021, and Before January 1, 2022  
If you're correcting the refundable portion of the employee  
retention credit that you reported on Form 944, line 10e,  
for qualified wages paid after June 30, 2021, and before  
January 1, 2022, enter the total corrected amount from  
Worksheet 4, Step 2, line 2i, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. For more information about the  
employee retention credit for qualified wages paid after  
June 30, 2021, and before January 1, 2022, see Notice  
modifications to Notice 2021-49.  
If you’re correcting the refundable portion of the  
COBRA premium assistance credit that you reported on  
Form 944, line 10g, enter the total corrected amount from  
Worksheet 5, Step 2, line 2h, in column 1. In column 2,  
enter the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
report amounts in columns 1–4 for an employment tax  
credit, see the instructions for line 16, earlier.  
Copy the amount in column 3 to column 4. However, to  
properly show the amount as a credit or balance due item,  
enter a positive number in column 3 as a negative number  
in column 4 or a negative number in column 3 as a  
positive number in column 4. For an example of how to  
Instructions for Form 944-X (Rev. 2-2024)  
21  
Be sure to explain the reasons for this correction on  
line 43.  
The preferred method of payment is EFTPS. For more  
information, go to EFTPS.gov or call EFTPS Customer  
Service at 800-555-4477 (800-244-4829 (Spanish) or  
303-967-5916 if you're outside the United States (toll  
call)). 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 the 800-555-4477 number above or  
800-733-4829. Additional information about EFTPS is also  
available in Pub. 966.  
Corrections to Form 944, Line 10g (For 2020) or  
Line 10i (For 2021)  
Form 944-X doesn't include a line to correct amounts  
reported on Form 944, line 10g (10i), for the total  
advances received from filing Form(s) 7200 for the year. If  
a discrepancy exists between the amount reported on  
Form 944 and the amount of advance payments issued,  
the IRS will generally correct the amount reported on Form  
944, line 10g (10i), to match the amount of advance  
payments issued.  
To pay by credit or debit card, go to IRS.gov/  
PayByCard. Your payment will be processed by a payment  
processor who will charge a processing fee.  
If you pay by check or money order, make it payable to  
“United States Treasury.” On your check or money order,  
27. Total  
be sure to write your EIN, “Form 944-X,and the year  
Combine the amounts from column 4 on lines 22–26c and  
enter the result on line 27.  
corrected.  
You don’t have to pay if the amount you owe is less than  
$1.  
Your credit. If the amount entered on line 27 is less than  
zero, for example, “-115.00,” you have a credit because  
you overreported your federal employment taxes.  
Lines 28–40  
If you checked the box on line 1, include this amount on  
For lines 28–40, you’ll only enter amounts in columns 1, 2,  
and 3. These lines don't have an entry space for column 4  
because these adjustments don't directly result in an  
increase or decrease to your tax. The amounts entered on  
lines 28–38 are amounts that you use in Worksheets 1–5,  
as applicable, to figure your credits. If you reported an  
incorrect amount on lines 15–26 on your original Form  
944, then you’ll use lines 28–40 of Form 944-X to report  
the correction. Use Worksheets 1–5, as applicable, to  
refigure your credits based on the corrected amounts  
reported in column 1. Be sure to explain the reasons for  
your corrections to lines 28–40 on line 43.  
the “Total deposits” line of Form 944 for the year during  
which you filed Form 944-X. If you currently file Form 941  
because your filing requirement changed, include this  
amount on the “Total deposits” line of Form 941 for the  
quarter during which you filed Form 944-X. Don’t make  
any changes to your record of federal tax liability reported  
on Form 944, line 13, or Form 945-A, unless you were  
assessed an FTD penalty. For more information, see the  
Form 945-A instructions.  
If you checked the box on line 2, you’re filing a claim for  
refund or abatement of the amount shown.  
If your credit is less than $1, we will send a refund or  
apply it to your next return only if you ask us in writing to  
do so.  
Amount you owe. If the amount entered on line 27 is a  
positive number, you must pay the amount you owe by  
the time you file Form 944-X. You may not use any credit  
that you show on another Form 944-X to pay the amount  
you owe, even if you filed for the amount you owe and the  
credit at the same time.  
If you owe tax and are filing a timely Form 944-X, don’t  
file an amended Form 945-A unless you were assessed  
an FTD penalty caused by an incorrect, incomplete, or  
missing Form 945-A. Don’t include the tax increase  
reported on Form 944-X on any amended Form 945-A you  
file.  
If you owe tax and are filing a late Form 944-X, that is,  
after the due date of Form 944 for the year in which you  
discovered the error, you must file an amended Form  
945-A with the Form 944-X. Otherwise, the IRS may  
assess an “averaged” FTD penalty. The total tax reported  
on Form 945-A, line M, must match the corrected tax  
(Form 944, line 9, combined with any correction reported  
on Form 944-X, line 22) for the year, less any previous  
abatements and interest-free tax assessments.  
28. Qualified Health Plan Expenses Allocable to  
Qualified Sick Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
If you're correcting the qualified health plan expenses  
allocable to qualified sick leave wages for leave taken after  
March 31, 2020, and before April 1, 2021, that you  
reported on Form 944, line 15, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 1, Step 2, line 2b.  
29. Qualified Health Plan Expenses Allocable to  
Qualified Family Leave Wages for Leave Taken  
After March 31, 2020, and Before April 1, 2021  
If you're correcting the qualified health plan expenses  
allocable to qualified family leave wages for leave taken  
after March 31, 2020, and before April 1, 2021, that you  
reported on Form 944, line 16, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 1, Step 2, line 2f.  
Payment methods. You may pay the amount you owe  
on line 27 electronically using the Electronic Federal Tax  
Payment System (EFTPS), by credit or debit card, or by a  
check or money order.  
22  
Instructions for Form 944-X (Rev. 2-2024)  
 
30. Qualified Wages for the Employee Retention  
Credit  
33. Qualified Sick Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified sick leave wages for leave  
taken after March 31, 2021, and before October 1, 2021,  
that you reported on Form 944, line 19, enter the total  
corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2. Enter the corrected amount from column 1 on  
Worksheet 3, Step 2, line 2a.  
Use line 30 only for corrections to a 2020 or 2021 Form  
944.  
If you're correcting the qualified wages for the  
employee retention credit that you reported on Form 944,  
line 17, enter the total corrected amount for all employees  
in column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 2, Step 2, line 2a, for  
qualified wages paid after March 12, 2020, and before  
July 1, 2021. Enter the corrected amount from column 1  
on Worksheet 4, Step 2, line 2a, for qualified wages paid  
after June 30, 2021, and before January 1, 2022.  
Be sure to explain the reasons for this correction on  
line 43.  
34. Qualified Health Plan Expenses Allocable to  
Qualified Sick Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified health plan expenses  
allocable to qualified sick leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, that you  
reported on Form 944, line 20, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 3, Step 2, line 2b.  
31. Qualified Health Plan Expenses for the  
Employee Retention Credit  
Use line 31 only for corrections to a 2020 or 2021 Form  
944.  
If you're correcting the qualified health plan expenses  
allocable to wages reported on Form 944, line 17, that you  
reported on Form 944, line 18, enter the total corrected  
amount for all employees in column 1. In column 2, enter  
the amount you originally reported or as previously  
corrected. In column 3, enter the difference between  
columns 1 and 2. Enter the corrected amount from column  
1 on Worksheet 2, Step 2, line 2b, for qualified health plan  
expenses allocable to qualified wages paid after March  
12, 2020, and before July 1, 2021. Enter the corrected  
amount from column 1 on Worksheet 4, Step 2, line 2b, for  
qualified health plan expenses allocable to qualified  
wages paid after June 30, 2021, and before January 1,  
2022.  
Be sure to explain the reasons for this correction on  
line 43.  
35. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Sick Leave Wages for Leave Taken After March  
31, 2021, and Before October 1, 2021  
If you’re correcting the amounts under certain collectively  
bargained agreements allocable to qualified sick leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, that you reported on Form 944, line 21,  
enter the total corrected amount for all employees in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 3, Step 2, line 2c.  
32. Credit From Form 5884-C, Line 11, for the  
Year  
Use line 32 only for corrections to a 2020 Form 944.  
If you're correcting the credit from Form 5884-C,  
line 11, for the year, that you reported on 2020 Form 944,  
line 19, enter the total corrected amount in column 1. In  
column 2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. Enter the corrected amount  
from column 1 on Worksheet 1, Step 1, line 1i. Entering an  
amount here is strictly for purposes of figuring the credit  
for qualified sick and family wages for leave taken after  
March 31, 2020, and before April 1, 2021, on Worksheet  
1. For purposes of figuring the employee retention credit  
for qualified wages paid after March 12, 2020, and before  
July 1, 2021, enter the corrected amount from column 1  
on Worksheet 2, Step 1, line 1j, unless you also  
Be sure to explain the reasons for this correction on  
line 43.  
36. Qualified Family Leave Wages for Leave  
Taken After March 31, 2021, and Before October  
1, 2021  
If you’re correcting the qualified family leave wages for  
leave taken after March 31, 2021, and before October 1,  
2021, that you reported on Form 944, line 22, enter the  
total corrected amount in column 1. In column 2, enter the  
amount you originally reported or as previously corrected.  
In column 3, enter the difference between columns 1 and  
2. Enter the corrected amount from column 1 on  
Worksheet 3, Step 2, line 2g.  
completed Worksheet 1 and you're bringing the amount  
from Worksheet 1, Step 1, line 1l, forward to Worksheet 2,  
Step 1, line 1a. Reporting a correction on this line doesn't  
correct the credit claimed on Form 5884-C.  
Be sure to explain the reasons for this correction on  
line 43.  
Instructions for Form 944-X (Rev. 2-2024)  
23  
retention credit as a recovery startup business, complete  
line 39 with the total of the corrected amounts included on  
Form 944-X, lines 17a and 26a.  
37. Qualified Health Plan Expenses Allocable to  
Qualified Family Leave Wages for Leave Taken  
After March 31, 2021, and Before October 1,  
2021  
If you’re correcting the qualified health plan expenses  
allocable to qualified family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021, that  
you reported on Form 944, line 23, enter the total  
corrected amount for all employees in column 1. In column  
2, enter the amount you originally reported or as  
previously corrected. In column 3, enter the difference  
between columns 1 and 2. Enter the corrected amount  
from column 1 on Worksheet 3, Step 2, line 2h.  
Recovery startup business. For the third quarter of  
2021, a recovery startup business is an employer that:  
Began carrying on a trade or business after February  
15, 2020;  
Had average annual gross receipts of $1 million or less  
for the 3 tax years ending with the tax year before the  
calendar quarter in which the employee retention credit is  
claimed; and  
Isn't otherwise eligible for the employee retention credit  
because business operations aren't fully or partially  
suspended due to a governmental order or because gross  
receipts (within the meaning of section 448(c) or, if you're  
a tax-exempt organization, section 6033) aren't less than  
80% of the gross receipts for the same calendar quarter in  
calendar year 2019.  
Be sure to explain the reasons for this correction on  
line 43.  
38. Amounts Under Certain Collectively  
Bargained Agreements Allocable to Qualified  
Family Leave Wages for Leave Taken After  
March 31, 2021, and Before October 1, 2021  
If you’re correcting the amounts under certain collectively  
bargained agreements allocable to qualified family leave  
wages for leave taken after March 31, 2021, and before  
October 1, 2021, that you reported on Form 944, line 24,  
enter the total corrected amount for all employees in  
column 1. In column 2, enter the amount you originally  
reported or as previously corrected. In column 3, enter the  
difference between columns 1 and 2. Enter the corrected  
amount from column 1 on Worksheet 3, Step 2, line 2i.  
40. If You’re Eligible for the Employee Retention  
Credit in the Fourth Quarter of 2021 Solely  
Because Your Business Is a Recovery Startup  
Business . . .  
For the fourth quarter of 2021, only a recovery startup  
business may claim the employee retention credit.  
Whether you complete line 40 to tell us if you're eligible for  
the employee retention credit in the fourth quarter of 2021  
solely because your business is a recovery startup  
business depends on its applicability and whether you  
originally reported an amount on your 2021 Form 944,  
line 26.  
Be sure to explain the reasons for this correction on  
line 43.  
If you reported the total of any amounts included on  
lines 8c and 10e on line 26 for the fourth quarter on your  
originally filed 2021 Form 944 but that is no longer  
accurate, explain in detail on line 43 why you no longer  
think that you’re a recovery startup business and the  
reasons that you still qualify for the employee retention  
credit.  
Recovery startup businesses are limited to a  
maximum employee retention credit of $50,000  
!
CAUTION  
per quarter. Don’t enter more than $50,000 per  
quarter in total on lines 17a and 26a.  
If you didn’t report the total of any amounts included on  
39. If You’re Eligible for the Employee Retention  
Credit in the Third Quarter of 2021 Solely  
Because Your Business Is a Recovery Startup  
Business . . .  
Whether you complete line 39 to tell us if you're eligible for  
the employee retention credit in the third quarter of 2021  
solely because your business is a recovery startup  
business depends on its applicability and whether you  
originally reported an amount on your 2021 Form 944,  
line 25.  
lines 8c and 10e on line 26 for the fourth quarter on your  
originally filed 2021 Form 944 and this still doesn’t apply,  
don’t complete line 40.  
If you didn’t report the total of any amounts included on  
lines 8c and 10e for the fourth quarter on your originally  
filed 2021 Form 944 but you’re now claiming the employee  
retention credit as a recovery startup business, complete  
line 40 with the total of the corrected amounts included on  
Form 944-X, lines 17a and 26a.  
For the fourth quarter of 2021, a recovery startup  
business is an employer that began carrying on a trade or  
business after February 15, 2020, and had average  
annual gross receipts of $1 million or less for the 3 tax  
years ending with the tax year before the calendar quarter  
in which the employee retention credit is claimed.  
If you reported the total of any amounts included on  
lines 8c and 10e on line 25 for the third quarter on your  
originally filed 2021 Form 944 but that is no longer  
accurate, explain in detail on line 43 why you no longer  
think that you’re a recovery startup business and the  
reasons that you still qualify for the employee retention  
credit.  
If you didn’t report the total of any amounts included on  
lines 8c and 10e on line 25 for the third quarter on your  
originally filed 2021 Form 944 and this still doesn’t apply,  
don’t complete line 39.  
If you didn’t report the total of any amounts included on  
lines 8c and 10e for the third quarter on your originally  
filed 2021 Form 944 but you’re now claiming the employee  
24  
Instructions for Form 944-X (Rev. 2-2024)  
43. Explain Your Corrections  
Part 4: Explain Your Corrections for  
the Calendar Year You’re Correcting  
41. Corrections of Both Underreported and  
Overreported Amounts  
Check the box on line 41 if any corrections you entered on  
lines 7–21, lines 23–26c, or lines 28–40, in column 3  
reflect both underreported and overreported amounts.  
Treasury regulations require you to explain in detail the  
grounds and facts relied upon to support each correction.  
On line 43, describe in detail each correction you entered  
in column 4 on lines 7–21 and lines 23–26c. Also use  
line 43 to describe in detail corrections made on lines 28–  
40. If you need more space, attach additional sheets, but  
be sure to write your name, EIN, “Form 944-X,and the  
calendar year you’re correcting on the top of each sheet.  
Example. If you had an increase to social security  
wages of $1,500 for Nathan Black and a decrease to  
social security wages of $500 for Leah Green, you would  
enter $1,000 on line 8, column 3. That $1,000 represents  
the net change from offsetting corrections.  
You must describe the events that caused the  
underreported or overreported amounts. Explanations  
such as “social security and Medicare wages were  
overstated,administrative/payroll errors were  
discovered,or “taxes were not withheld” are insufficient  
and may delay processing your Form 944-X because the  
IRS may need to ask for a more complete explanation.  
On line 43, you must explain the reason for both the  
$1,500 increase and the $500 decrease.  
Provide the following information in your explanation of  
each correction.  
42. Did You Reclassify Any Workers?  
Check the box on line 42 if you reclassified any workers to  
be independent contractors or nonemployees. Also check  
this box if the IRS or you determined that workers you  
treated as independent contractors or nonemployees  
should be classified as employees. On line 43, give us a  
detailed reason why any worker was reclassified and, if  
you used section 3509 rates on lines 18–21 for any worker  
reclassified as an employee, explain why section 3509  
rates apply and what rates you used.  
Form 944-X line number(s) affected.  
Date you discovered the error.  
Amount of the error.  
Cause of the error.  
You may report the information in paragraph form. The  
following paragraph is an example.  
“The $100 difference shown in column 3 of lines 6, 8,  
and 12 was discovered on May 15, 2024, during an  
internal payroll audit. We discovered that we included  
$100 of wages for one of our employees twice. This  
correction removes the reported wages that were never  
paid.”  
Return not filed because you didn’t treat any workers  
as employees. If you didn't previously file Form 944  
because you mistakenly treated workers as independent  
contractors or as nonemployees, file a Form 944 for each  
delinquent year.  
For corrections shown on lines 18–21, explain why the  
correction was necessary and attach any notice you  
received from the IRS.  
On each Form 944 for which you’re entitled to use  
section 3509 rates, complete the following steps.  
Write “Misclassified Employees” in bold letters  
across the top margin of page 1.  
Part 5: Sign Here  
You must complete all five pages of Form 944-X and sign  
it on page 5. If you don’t sign, processing of Form 944-X  
will be delayed.  
Who must sign the Form 944-X? The following persons  
are authorized to sign the return for each type of business  
entity.  
Enter a zero on line 9.  
Complete the signature area.  
Attach a completed Form 944-X (see instructions next).  
On each Form 944-X, complete the following steps.  
Complete the top of Form 944-X, including the date you  
discovered the error.  
Enter the wage amounts on lines 18–21, column 1.  
Enter zeros on lines 18–21, column 2.  
Complete columns 3 and 4 as instructed in Part 3.  
Provide a detailed statement on line 43.  
Complete the signature area.  
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.  
If you can’t use section 3509 rates (for example,  
Partnership (including an LLC treated as a  
because the workers you treated as  
!
partnership) or unincorporated organization—A  
responsible and duly authorized member, partner, or  
officer having knowledge of its affairs.  
CAUTION  
nonemployees were certain statutory employees),  
file a Form 944 for each delinquent year. Write  
“Misclassified Employees” in bold letters across the  
top margin of page 1 of each Form 944. Complete Form  
944 using the Instructions for Form 944. Attach a Form  
944-X to each Form 944. Complete the top of Form 944-X,  
including the date you discovered the error, and provide a  
detailed explanation on line 43.  
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-X may also be signed by a duly authorized  
agent of the taxpayer if a valid power of attorney has been  
filed.  
Alternative signature method. Corporate officers or  
duly authorized agents may sign Form 944-X by rubber  
Instructions for Form 944-X (Rev. 2-2024)  
25  
       
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/  
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.  
Paid Preparer Use Only  
A paid preparer must sign Form 944-X and provide the  
information in the Paid Preparer Use Only section of Part 5  
if the preparer was paid to prepare Form 944-X 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.  
Generally, you’re not required to 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.  
If you’re a paid preparer, enter your Preparer Tax  
Identification Number (PTIN) in the space provided.  
26  
Instructions for Form 944-X (Rev. 2-2024)  
Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave  
Wages for Leave Taken After March 31, 2020, and Before April 1,  
2021  
Keep for Your Records  
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and  
before April 1, 2021, on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave  
wages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it  
for the first time on Form 944-X.  
Step 1.  
Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form  
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D  
1a  
1b  
Enter the amount of social security wages from Form 944, Part 1, line 4a, column 1,  
or, if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . . 1a  
Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1, or,  
if corrected, the amount from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
1e  
Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Multiply line 1c by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1c  
1d  
If you're a third-party payer of sick pay that isn't an agent and you're claiming  
credits for amounts paid to your employees, enter the employer share of social  
security tax included on Form 944, Part 1, line 6, or, if corrected, the amount of the  
employer share of social security tax on sick pay that you included on Form 944-X,  
line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e  
1f  
Employer share of social security tax included on Form 944-X, line 19,  
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f  
1g  
1h  
Employer share of social security tax. Combine lines 1d, 1e, and 1f . . . . . . . . .  
1g  
Enter the amount from Form 8974, line 12 (including any amended Form 8974  
attached to Form 944-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h  
1i  
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount  
was also included on Form 944, Part 3, line 19, or, if corrected, the amount from  
Form 944-X, line 32, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i  
1j  
1k  
Enter the amount from Form 5884-D, line 12, for the year . . . . . . . . . . . . . . . . . . . .  
1j  
Total nonrefundable credits already used against the employer share of  
social security tax. Add lines 1h, 1i, and 1j . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1k  
1l  
1l  
Employer share of social security tax remaining. Subtract line 1k  
from line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Step 2.  
Figure the sick and family leave credit  
2a  
Qualified sick leave wages reported on Form 944, Part 1, line 4a(i), column 1, or, if  
corrected, the amount from Form 944-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . 2a  
2a(i) Qualified sick leave wages included on Form 944, Part 1, line 4c, or, if corrected,  
the amount from Form 944-X, line 12, column 1, but not included on Form 944, Part  
1, line 4a(i), column 1, or Form 944-X, line 9, column 1, because the wages  
reported on that line were limited by the social security wage base . . . . . . . . . . . . . 2a(i)  
2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . .  
2a(iii) Qualified sick leave wages excluded from the definition of employment under  
2a(ii)  
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)  
2b  
2c  
Qualified health plan expenses allocable to qualified sick leave wages (Form 944,  
Part 3, line 15, or, if corrected, Form 944-X, line 28, column 1) . . . . . . . . . . . . . . . . 2b  
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, or,  
if corrected, the amount from Form 944-X, line 10, column 1 . . . . . . . . . . . . . . . . . . 2e  
2e(i) Qualified family leave wages included on Form 944, Part 1, line 4c, or, if corrected,  
the amount from Form 944-X, line 12, column 1, but not included on Form 944, Part  
1, line 4a(ii), column 1, or Form 944-X, line 10, column 1, because the wages  
reported on that line were limited by the social security wage base . . . . . . . . . . . . . 2e(i)  
2e(ii) Total qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . .  
2e(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, or, if corrected, Form 944-X, line 29, column 1) . . . . . . . . . . . . 2f  
2g  
2h  
Employer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii)  
by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
Credit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f,  
and 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2h  
2i  
2i  
2j  
Credit for qualified sick and family leave wages. Add lines 2d and 2h . . . . . . .  
Nonrefundable portion of credit for qualified sick and family leave wages  
for leave taken after March 31, 2020, and before April 1, 2021. Enter the  
smaller of line 1l or line 2i. Enter this amount on Form 944-X, line 16,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2j  
2k  
Refundable portion of credit for qualified sick and family leave wages for  
leave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j  
from line 2i and enter this amount on Form 944-X, line 25, column 1 . . . . . . . . . . . .  
2k  
Instructions for Form 944-X (Rev. 2-2024)  
27  
 
Worksheet 2. Adjusted Employee Retention Credit for Qualified  
Wages Paid After March 12, 2020, and Before January 1, 2021, for a  
2020 Form 944, or Qualified Wages Paid After December 31, 2020,  
and Before July 1, 2021, for a 2021 Form 944  
Keep for Your Records  
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before January  
1, 2021, on your original 2020 Form 944 or for qualified wages paid after December 31, 2020, and before July 1, 2021, on your original  
2021 Form 944 and you correct any amounts used to figure the employee retention credit. You’ll also use this worksheet to figure this credit  
if you're claiming it for the first time on Form 944-X.  
Step 1.  
Determine the corrected employer share of social security tax after it is reduced by any credit claimed on Form  
8974 and any credit to be claimed on Form 5884-C and/or Form 5884-D  
1a  
If you completed Worksheet 1 to claim a credit for qualified sick and family leave  
wages for leave taken after March 31, 2020, and before April 1, 2021, and you’re  
also claiming the employee retention credit, enter the amount from Worksheet 1,  
Step 1, line 1l, and go to Step 2. Otherwise, complete lines 1b–1m below and then  
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1a  
1b  
1c  
Enter the amount of social security wages from Form 944, Part 1, line 4a, column 1,  
or, if corrected, the amount from Form 944-X, line 8, column 1 . . . . . . . . . . . . . . . . . 1b  
Enter the amount of social security tips from Form 944, Part 1, line 4b, column 1, or,  
if corrected, the amount from Form 944-X, line 11, column 1 . . . . . . . . . . . . . . . . . . . 1c  
1d  
1e  
1f  
Add lines 1b and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1d  
Multiply line 1d by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits  
for amounts paid to your employees, enter the employer share of social security tax  
included on Form 944, Part 1, line 6, or, if corrected, the amount of the employer  
social security tax on sick pay that you included on Form 944-X, line 14, column 1  
(enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f  
1g  
Employer share of social security tax included on Form 944-X, line 19,  
column 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g  
1h  
1i  
Employer share of social security tax. Combine lines 1e, 1f, and 1g . . . . . . . . . .  
1h  
Enter the amount from Form 944, Part 1, line 8a, or, if corrected, the amount from  
Form 944-X, line 15, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . 1i  
1j  
Enter the amount from Form 5884-C, line 11, for this year (for 2020, this amount was  
also included on Form 944, Part 3, line 19, or, if corrected, the amount from Form  
944-X, line 32, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j  
1k  
1l  
Enter the amount from Form 5884-D, line 12, for this year . . . . . . . . . . . . . . . . . . . . .  
1k  
Total nonrefundable credits already used against the employer share of  
social security tax. Add lines 1i, 1j, and 1k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1l  
1m  
Employer share of social security tax remaining. Subtract line 1l  
from line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1m  
Step 2.  
Figure the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, 2021  
Caution: For qualified wages paid before January 1, 2021, the cumulative total for  
2020 that can be claimed on lines 2a and 2b can't exceed $10,000 per employee.  
For qualified wages paid after December 31, 2020, and before July 1, 2021, the total  
amount included on lines 2a and 2b is limited to a maximum of $10,000 per  
employee in each of the first quarter and the second quarter of 2021 ($20,000 in  
total for purposes of this worksheet).  
2a  
2b  
Qualified wages (excluding qualified health plan expenses) for the employee  
retention credit for qualified wages paid after March 12, 2020, and before January 1,  
2021, for a 2020 Form 944, or qualified wages paid after December 31, 2020, and  
before July 1, 2021, for a 2021 Form 944 (these qualified wages are included in the  
total reported on Form 944, Part 3, line 17, or, if corrected, Form 944-X, line 30,  
column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
Qualified health plan expenses allocable to qualified wages for the employee  
retention credit for qualified wages paid after March 12, 2020, and before January 1,  
2021, for a 2020 Form 944, or qualified wages paid after December 31, 2020, and  
before July 1, 2021, for a 2021 Form 944 (these qualified health plan expenses are  
included in the total reported on Form 944, Part 3, line 18, or, if corrected, Form  
944-X, line 31, column 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
2c  
2d  
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2c  
Retention credit. If you're correcting your 2020 Form 944, multiply line 2c by 50%  
(0.50). If you're correcting your 2021 Form 944, multiply line 2c by 70%  
(0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2d  
2e  
2f  
Enter the amount of the employer share of social security tax from Step 1, line 1a, or,  
if applicable, Step 1, line 1m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
Enter the amount of the nonrefundable portion of the credit for qualified sick and  
family leave wages for leave taken after March 31, 2020, and before April 1, 2021  
(this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if  
you're correcting that credit for the year or you may need to enter the credit claimed  
on your original Form 944) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f  
2g  
2h  
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2g  
Nonrefundable portion of employee retention credit. Enter the smaller of line 2d  
or line 2g. Enter this amount on Form 944-X, line 17a, column 1 . . . . . . . . . . . . . . . .  
2h  
2i  
2i  
Refundable portion of employee retention credit. Subtract line 2h from line 2d  
and enter this amount on Form 944-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . . .  
28  
Instructions for Form 944-X (Rev. 2-2024)  
 
Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave  
Wages for Leave Taken After March 31, 2021, and Before October 1,  
2021  
Keep for Your Records  
You must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021,  
on your original Form 944 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021,  
and before October 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 944-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected,  
the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a  
1b  
1c  
Multiply line 1a by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
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, or, if corrected, the amount of the employer share of Medicare tax on sick pay that you  
included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . 1c  
1d  
1e  
1f  
Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . . . . . . . . . 1d  
Employer share of Medicare tax. Combine lines 1b, 1c, and 1d . . . . . . . . . . . . . . . . . . . . .  
1e  
1g  
For corrections to tax years beginning after December 31, 2022, only, enter the amount from  
1f  
Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . . . .  
1g  
Employer share of Medicare tax remaining. Subtract line 1f from line 1e . . . . . . . . . . . . . .  
Step 2.  
Figure the sick and family leave credit  
2a  
Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021,  
reported on Form 944, Part 3, line 19, or, if corrected, the amount from Form 944-X, line 33,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2a(i) Qualified sick leave wages included on Form 944, Part 3, line 19, or, if corrected, the amount  
from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part  
1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1,  
because the qualified sick leave wages were excluded from the definition of employment under  
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(i)  
2a(ii) Subtract line 2a(i) from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2a(ii)  
2a(iii) Qualified sick leave wages included on Form 944, Part 3, line 19, or, if corrected, the amount  
from Form 944-X, line 33, column 1, that were not included as wages reported on Form 944, Part  
1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, because the qualified  
sick leave wages were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)  
2a(iv) Subtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2a(iv)  
2b  
Qualified health plan expenses allocable to qualified sick leave wages for leave taken after  
March 31, 2021, and before October 1, 2021, reported on Form 944, Part 3, line 20, or, if  
corrected, the amount from Form 944-X, line 34, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
2c  
Amounts under certain collectively bargained agreements allocable to qualified sick leave wages  
for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 944, Part 3,  
line 21, or, if corrected, the amount from Form 944-X, line 35, column 1 . . . . . . . . . . . . . . . . . 2c  
2d  
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,  
reported on Form 944, Part 3, line 22, or, if corrected, the amount from Form 944-X, line 36,  
column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g  
2g(i) Qualified family leave wages included on Form 944, Part 3, line 22, or, if corrected, the amount  
from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part  
1, lines 4a and 4c, or, if corrected, the amount from Form 944-X, lines 8 and 12, column 1,  
because the qualified family leave wages were excluded from the definition of employment under  
sections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g(i)  
2g(ii) Subtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2g(iii) Qualified family leave wages included on Form 944, Part 3, line 22, or, if corrected, the amount  
from Form 944-X, line 36, column 1, that were not included as wages reported on Form 944, Part  
1, line 4a, or, if corrected, the amount from Form 944-X, line 8, column 1, because the qualified  
2g(ii)  
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, reported on Form 944, Part 3, line 23, or, if  
corrected, the amount from Form 944-X, line 37, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 2h  
2i  
Amounts under certain collectively bargained agreements allocable to qualified family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021, reported on Form 944,  
Part 3, line 24, or, if corrected, the amount from Form 944-X, line 38, column 1 . . . . . . . . . . . . 2i  
2j  
Employer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2%  
(0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2j  
2k  
Employer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45%  
(0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2k  
2l  
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 employee retention credit claimed under section 2301 of the CARES Act with respect  
to qualified wages paid after March 31, 2021, and before July 1, 2021, that were also taken into  
account for the credit for qualified sick and family leave wages . . . . . . . . . . . . . . . . . . . . . . . 2n  
2o  
Enter any credit claimed under section 41 for increasing research activities with respect to any  
wages taken into account for the credit for qualified sick and family leave wages . . . . . . . . . . . 2o  
2p  
2q  
Add lines 2n and 2o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2p  
Credit for qualified sick and family leave wages after adjusting for other credits. Subtract  
line 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2q  
2r  
2r  
Nonrefundable portion of credit for qualified sick and family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021. Enter the smaller of line 1g or line 2q.  
Enter this amount on Form 944-X, line 17b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2s  
Refundable portion of credit for qualified sick and family leave wages for leave taken  
after March 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this  
amount on Form 944-X, line 26b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2s  
Instructions for Form 944-X (Rev. 2-2024)  
29  
 
Worksheet 4. Adjusted Employee Retention Credit for Qualified  
Wages Paid After June 30, 2021, and Before January 1, 2022  
Keep for Your Records  
You must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January  
1, 2022, on your original 2021 Form 944 and you correct any amounts used to figure the employee retention credit for qualified wages paid  
after June 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on  
Form 944-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
If you completed Worksheet 3 to claim a credit for qualified sick and family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021, and you’re  
also claiming the employee retention credit, enter the amount from Worksheet 3,  
Step 1, line 1g, and go to Step 2. Otherwise, complete lines 1b–1f below and then  
go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1a  
1b  
Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if  
corrected, the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1c  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits  
for amounts paid to your employees, enter the employer share of Medicare tax  
included on Form 944, Part 1, line 6, or, if corrected, the amount of the employer  
share of Medicare tax on sick pay that you included on Form 944-X, line 14, column  
1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d  
1e  
1f  
Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . 1e  
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . .  
1f  
Step 2.  
Figure the employee retention credit for qualified wages paid after June 30, 2021, and before January 1, 2022  
Caution: You must be a recovery startup business to claim the employee retention  
credit for qualified wages paid after September 30, 2021, and before January 1,  
2022 (fourth quarter 2021). The total amount included on lines 2a and 2b is limited  
to a maximum of $10,000 per employee in each of the third quarter and the fourth  
quarter of 2021 ($20,000 in total for purposes of this worksheet).  
2a  
2b  
Qualified wages (excluding qualified health plan expenses) for the employee  
retention credit for qualified wages paid after June 30, 2021, and before January 1,  
2022 (these qualified wages are included in the total reported on Form 944, Part 3,  
line 17, or, if corrected, Form 944-X, line 30, column 1) . . . . . . . . . . . . . . . . . . . . . . 2a  
Qualified health plan expenses allocable to qualified wages for the employee  
retention credit for qualified wages paid after June 30, 2021, and before January 1,  
2022 (these qualified health plan expenses are included in the total reported on  
Form 944, Part 3, line 18, or, if corrected, Form 944-X, line 31, column 1) . . . . . . . . 2b  
2c  
2d  
Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2c  
Retention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee  
retention credit solely because your business is a recovery startup business, don't  
enter more than $50,000 for each of the third quarter and the fourth quarter of 2021  
($100,000 in total for the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2d  
2e  
2f  
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if  
applicable, Step 1, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
Enter the amount of the nonrefundable portion of the credit for qualified sick and  
family leave wages for leave taken after March 31, 2021, and before October 1,  
2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions  
if you're correcting that credit or you may need to enter the credit claimed on your  
original Form 944) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2f  
2g  
2h  
Subtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2g  
Nonrefundable portion of employee retention credit. Enter the smaller of  
line 2d or line 2g. Enter this amount on Form 944-X, line 17a, column 1 . . . . . . . . .  
2h  
2i  
2i  
Refundable portion of employee retention credit. Subtract line 2h from line 2d  
and enter this amount on Form 944-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . .  
30  
Instructions for Form 944-X (Rev. 2-2024)  
 
Keep for Your Records  
Worksheet 5. Adjusted COBRA Premium Assistance Credit  
You must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 944 and you correct any amounts used to figure the  
COBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 944-X.  
Step 1.  
Determine the corrected employer share of Medicare tax  
1a  
1b  
If you completed Worksheet 3 or Worksheet 4, and you’re also claiming the COBRA premium  
assistance credit, enter the amount listed on Worksheet 3, line 1g, or Worksheet 4, line 1a or 1f  
(as applicable). Otherwise, complete lines 1b–1h below and then go to Step 2 . . . . . . . . . . .  
1a  
Enter the amount of Medicare wages from Form 944, Part 1, line 4c, column 1, or, if corrected,  
the amount from Form 944-X, line 12, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b  
1c  
1d  
Multiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1c  
If you're a third-party payer of sick pay that isn't an agent and you're claiming credits for  
amounts paid to your employees, enter the employer share of Medicare tax included on Form  
944, Part 1, line 6, or, if corrected, the amount of the employer share of Medicare tax on sick  
pay that you included on Form 944-X, line 14, column 1 (enter as a negative number) . . . . . 1d  
1e  
1f  
Employer share of Medicare tax included on Form 944-X, line 20, column 4 . . . . . . . . . . . . . 1e  
Employer share of Medicare tax. Combine lines 1c, 1d, and 1e . . . . . . . . . . . . . . . . . . .  
1f  
1g  
For corrections to tax years beginning after December 31, 2022, only, enter the amount from  
Form 8974, line 16 (including any amended Form 8974 attached to Form 944-X) . . . . . . . . . 1g  
1h  
Employer share of Medicare tax remaining. Subtract line 1g from line 1f . . . . . . . . . . . .  
1h  
Step 2.  
Figure the COBRA premium assistance credit  
2a  
Enter the COBRA premium assistance that you provided for periods of coverage beginning on  
or after April 1, 2021, through periods of coverage beginning on or before September 30,  
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a  
2b  
2c  
Enter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable,  
Step 1, line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b  
Enter the amount of the nonrefundable portion of the credit for qualified sick and family leave  
wages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may  
come from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit or  
you may need to enter the credit claimed on your original Form 944) . . . . . . . . . . . . . . . . . . 2c  
2d  
2e  
Enter the amount of the nonrefundable portion of the employee retention credit (this amount  
may come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that credit  
or you may need to enter the credit claimed on your original Form 944) . . . . . . . . . . . . . . . . 2d  
Other nonrefundable credits used against the employer share of Medicare tax. Add  
lines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e  
2f  
2g  
Subtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2f  
Nonrefundable portion of the COBRA premium assistance credit. Enter the smaller of  
line 2a or line 2f. Enter this amount on Form 944-X, line 17c, column 1 . . . . . . . . . . . . . . . .  
2g  
2h  
2h  
Refundable portion of the COBRA premium assistance credit. Subtract line 2g from  
line 2a and enter this amount on Form 944-X, line 26c, column 1 . . . . . . . . . . . . . . . . . . . .  
unless the form displays a valid OMB control number.  
Books and records relating to a form or its instructions  
must be retained as long as their contents may become  
material in the administration of any Internal Revenue law.  
How Can You Get Forms, Instructions,  
and Publications From the IRS?  
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 them  
mailed to you. The IRS will process your order for forms  
and publications as soon as possible. Don't resubmit  
requests you've already sent us. You can get forms and  
publications faster online.  
The time needed to complete and file Form 944-X will  
vary depending on individual circumstances. The  
estimated average time is:  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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38 hr., 15 min.  
1 hr., 25 min.  
4 hr., 30 min.  
Paperwork Reduction Act Notice. We ask for the  
information on Form 944-X to carry out the Internal  
Revenue laws of the United States. We need it to figure  
and collect the right amount of tax. Subtitle C,  
If you have comments concerning the accuracy of  
these time estimates or suggestions for making Form  
944-X simpler, we would be happy to hear from you. You  
can send us comments from IRS.gov/FormComments. Or  
you can send your comments to: Internal Revenue  
Service, Tax Forms and Publications Division, 1111  
Constitution Ave. NW, IR-6526, Washington, DC 20224.  
Don’t send Form 944-X to this address. Instead, see  
Employment Taxes, of the Internal Revenue Code  
imposes employment taxes, including federal income tax  
withholding, on wages. This form is used to determine the  
amount of taxes you owe. Section 6011 requires you to  
provide the requested information if the tax applies to you.  
You’re not required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
Instructions for Form 944-X (Rev. 2-2024)  
31