Note:

Form 944 , Employer’s ANNUAL Federal Tax Return, is an annual employment return due on January 31. See IRM 3.14.2.6.4.8, Form 944 Issues, for special issues.

If any of these forms contain a math error the following notices will generate:

English notices CP 102, balance due and CP 112 overpaid.

Spanish notices CP 802, balance due and CP 812 overpaid.

If a return is filed late, consider misapplied payments from another tax period.

Compare tax and liability on the document (if available) and account with credits and payments on other modules without a TC 150 (open module). Research any unclaimed payments using RTR or IDRS CC EFTPS.