0425 Form 944-X (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f944x.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form 944-X:¶

Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund¶

Department of the Treasury — Internal Revenue Service OMB No. 1545-0029

Read the separate instructions before completing this form. Use this form to correct errors you made on Form 944, Employer’s ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes. You MUST complete all five pages. Don’t attach this form to Form 944 unless you’re reclassifying workers; see the instructions for line 42.

Part 1: Select ONLY one process. See page 6 for additional guidance, including information on how to treat employment tax credits.

1. Adjusted employment tax return. Check this box if you underreported tax amounts. Also check this box if you overreported tax amounts and you would like to use the adjustment process to correct the errors. You must check this box if you’re correcting both underreported and overreported tax amounts on this form. The amount shown on line 27, if less than zero, may only be applied as a credit to your Form 944 or Form 941 for the tax period in which you’re filing this form.

2. Claim. Check this box if you overreported tax amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 27. Don’t check this box if you’re correcting ANY underreported tax amounts on this form.

Part 2: Complete the certifications.

3. I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required.

Note: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported tax amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 944-X can’t be used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages.

4. If you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box. I certify that:

a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a

written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or

each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from

employee wages.

5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax, Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box. I certify that:

a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years. I have a

written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security tax

and Medicare tax overcollected in prior years. I also have a written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees; or each

affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax; or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from

employee wages.

For Paperwork Reduction Act Notice, see separate instructions. www.irs.gov/Form944X Cat. No. 20335M Form 944-X (Rev. 4-2025)

Name (not your trade name) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank.

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 4

Tax correction

Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c.

Copy Column 3 here .

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

6. Wages, tips, and other

compensation (Form 944, line 1) . . .

7. Federal income tax withheld from wages, tips, and other compensation (Form 944, line 2)

= . . .

8. Taxable social security wages

= × 0.124* =

(Form 944, line 4a, Column 1) . . . .

If you’re correcting your employer share only, use 0.062. See instructions.

9. Qualified sick leave wages* (Form 944, line 4a(i), Column 1)

10. Qualified family leave wages* (Form 944, line 4a(ii), Column 1)

= × 0.062 =

. . . .

Use line 9 only for qualified sick leave wages paid after March 31, 2020, for leave taken before April 1, 2021.
- = × 0.062 =

. . . .

Use line 10 only for qualified family leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

11. Taxable social security tips

= × 0.124* =

(Form 944, line 4b, Column 1) . . . .

If you’re correcting your employer share only, use 0.062. See instructions.

12. Taxable Medicare wages & tips

= × 0.029* =

(Form 944, line 4c, Column 1) . . . .

If you’re correcting your employer share only, use 0.0145. See instructions.

13. Taxable wages & tips subject to Additional Medicare Tax withholding (Form 944, line 4d, Column 1)

= × 0.009* = . . . .
- Certain wages & tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.

14. Tax adjustments (Form 944,

line 6) . . .

15. Qualified small business payroll tax credit for increasing research activities (See instructions; you must attach Form 8974.)

16. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 944, line 8b)

17a. Reserved for future use

17b. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 8d)

17c. Nonrefundable portion of COBRA premium assistance credit (Form 944, line 8e)

17d. Number of individuals provided COBRA premium assistance (Form 944, line 8f)

= . . .
= . . .

Copy Column 3 here .

See instructions .

= . . .
= . . .
=

See instructions .

Special addition to wages for 18. federal income tax - = . . .

Page 2 Form 944-X (Rev. 4-2025)

Name (not your trade name) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 4

Tax correction

See instructions .

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

19. Special addition to wages for

social security taxes . . .

20. Special addition to wages for

Medicare taxes . . .

21. Special addition to wages for

Additional Medicare Tax . . .

22. Subtotal. Combine the amounts on lines 7 through 21 of Column 4 . . . . . . . . . . . . . . . . . .

23. Reserved for future use

24. Reserved for future use

25. Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 944, line 10d)

26a. Reserved for future use

26b. Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 10f)

26c. Refundable portion of COBRA premium assistance credit (Form 944, line 10g)

= . . .

See instructions .

= . . .
= . . .

See instructions .

27. Total. Combine the amounts on lines 22 through 26c of Column 4 . . . . . . . . . . . . . . . . . .

If line 27 is less than zero:

If you checked line 1, this is the amount you want applied as a credit to your Form 944 for the tax period in which you’re filing this form.

(If you’re currently filing a Form 941, Employer’s QUARTERLY Federal Tax Return, see the instructions.)

If you checked line 2, this is the amount you want refunded or abated.

If line 27 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to pay, see Amount you owe in the instructions.

28. Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 (Form 944, line 15)

29. Qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021 (Form 944, line 16)

30. Reserved for future use

= . . .
= . . .

Page 3 Form 944-X (Rev. 4-2025)

Name (not your trade name) Employer identification number (EIN)

–

Correcting Calendar Year (YYYY)

Part 3: Enter the corrections for the calendar year you’re correcting. If any line doesn’t apply, leave it blank. (continued)

Column 1

Total corrected amount (for ALL employees)

Column 2 Amount originally

reported or as previously corrected

(for ALL employees)

Column 3

Difference (If this amount is a

negative number, use a minus sign.)

31. Reserved for future use

32. Reserved for future use

Caution: Lines 33–40 don’t apply to years beginning before January 1, 2021.

33. Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 19)

34. Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 20)

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 (Form 944, line 21)

36. Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 22)

37. Qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 944, line 23)

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 (Form 944, line 24)

39. Reserved for future use

40. Reserved for future use

= . . .
= . . .
= . . .
= . . .
= . . .
= . . .

Page 4 Form 944-X (Rev. 4-2025)

Name (not your trade name) Employer identification number (EIN)

–

Part 4: Explain your corrections for the calendar year you’re correcting.

Correcting Calendar Year (YYYY)

41. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your underreported and overreported amounts on line 43.

42. Check here if any corrections involve reclassified workers. Explain on line 43.

43. You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all five pages of this form and sign it.

Under penalties of perjury, I declare that I have filed an original Form 944 and that I have examined this adjusted return or claim, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign your name here

Date ^{/ /}

Print your name here

Print your title here

Best daytime phone

Paid Preparer Use Only Check if you’re self-employed . .

Preparer’s name PTIN

Firm’s name (or yours if self-employed) EIN

Address Phone

City State ZIP code

Page 5 Form 944-X (Rev. 4-2025)

Type of errors you’re correcting

Underreported tax amounts ONLY

Overreported tax amounts ONLY

BOTH underreported and overreported tax amounts

Exceptions & meaning →

Form 944-X: Which process should you use?¶

Unless otherwise specified in the separate instructions, an underreported employment tax credit should be treated like an overreported tax amount. An overreported employment tax credit should be treated like an underreported tax amount. For more information, including which process to select on lines 1 and 2, see Correcting an employment tax credit in the separate instructions.

Use the adjustment process to correct underreported tax amounts.

Check the box on line 1.
Pay the amount you owe from line 27 by the time you file Form 944-X.

Choose either the adjustment process or the claim process to correct the overreported tax amounts.

Choose the adjustment process if you want the amount shown on line 27 credited to your Form 944 or Form 941 for the period in which you file Form 944-X. Check the box on line 1.

Choose the claim process if you want the amount shown on line 27 refunded to you or abated. Check the box on line 2.

You must use the claim process to correct the overreported tax amounts. Check the box on line 2.

Choose either the adjustment process or both the adjustment process and the claim process when you correct both underreported and overreported tax amounts.

Choose the adjustment process if combining your underreported tax amounts and overreported tax amounts results in a balance due or creates a credit that you want applied to Form 944 or Form 941.

File one Form 944-X, and
Check the box on line 1 and follow the instructions on line 27.

Choose both the adjustment process and the claim process if you want the overreported tax amount refunded to you or abated.

File two separate forms.

1. For the adjustment process, file one Form 944-X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 27 by the time you file Form 944-X.

2. For the claim process, file a second Form 944-X to correct the overreported tax amounts. Check the box on line 2.

You must use both the adjustment process and the claim process. File two separate forms. 1. For the adjustment process, file one Form 944-X to correct the underreported tax amounts. Check the box on line 1. Pay the amount you owe from line 27 by the time you file Form 944-X.

2. For the claim process, file a second Form 944-X to correct the overreported tax amounts. Check the box on line 2.

The process you use depends on when you file Form 944-X.

If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires...

If you’re filing Form 944-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 944...

If you’re filing Form 944-X MORE THAN 90 days before the period of limitations on credit or refund for Form 944 expires...

If you’re filing Form 944-X WITHIN 90 days of the expiration of the period of limitations on credit or refund for Form 944...

Page 6 Form 944-X (Rev. 4-2025)

Exceptions & meaning →