How Should You Complete Form 944?

Enter your EIN, name, and address in the spaces provided. Also, enter your name and EIN at the top of page 2. Don’t use your social security number (SSN) or individual taxpayer identification number (ITIN). Generally, enter the business (legal) name that you used when you applied for your EIN. For example, if you’re a sole proprietor, enter “Tyler Smith” on the Name line and “Tyler’s Cycles” on the Trade name line. Leave the Trade name line blank if it is the same as your Name .

If you use a tax preparer to complete Form 944, make sure the preparer uses your correct business name and EIN.

• Whether the business is now a sole proprietorship, partnership, or corporation.

Instructions for Form 944 (2025) 5

Employer identification number (EIN). To make sure that businesses comply with federal tax laws, the IRS monitors tax filings and payments by using a numerical system to identify taxpayers. A unique nine-digit EIN is assigned to all corporations, all partnerships, and some sole proprietors. A business needing an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports.

Your business should have only one EIN. If you have more than one and aren’t sure which one to use, write to the IRS office where you file your returns (using the Without a payment address under Where Should You File, later) or call the IRS at 800-829-4933. If you’re outside the United States, call 267-941-1000 (toll call).

If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If the principal business was created or organized outside of the United States or U.S. territories, you may also apply for an EIN by calling 267-941-1099 (toll call). If you have applied for an EIN but don’t have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied in the space shown for the number.

Caution: If you’re filing your tax return electronically, a valid EIN is required at the time the return is filed. If a valid EIN isn’t provided, the return won’t be accepted. This may result in penalties.

Always be sure the EIN on the form you file exactly matches the EIN the IRS assigned to your business. Don’t use your SSN or ITIN on forms that ask for an EIN. If you used an EIN (including a prior owner’s EIN) on Form 944 that is different from the EIN reported on Form W-3, see Box h—Other EIN used this year in the General Instructions for Forms W-2 and W-3. On Form W-3 (PR), “Other EIN used this year” is reported in box f. Filing a Form 944 with an incorrect EIN or using another business’s EIN may result in penalties and delays in processing your return.

If you change your business name, business ad- dress, or responsible party. Notify the IRS immediately if you change your business name, business address, or responsible party.

• Write to the IRS office where you file your returns (using the Without a payment address under Where Should You File, later) to notify the IRS of any business name change.

See Pub. 1635 to see if you need to apply for a new EIN.

• Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. Don’t mail Form 8822-B with your Form 944. For a definition of “responsible party,” see the Instructions for Form SS-4.

entries to whole dollars. Always show an amount for cents, even if it is zero.

For more information, see section 10 of Pub. 15, Pub. 596, and IRS.gov/EIC .

Reconciling Form 944 With Form W-3 The IRS matches amounts reported on your Form 944 with Form W-2 amounts totaled on your Form W-3. If the amounts don’t agree, you may be contacted by the IRS or the SSA. The following amounts are reconciled.

• Federal income tax withholding, if applicable.

• Social security wages.

• Social security tips.

• Medicare wages and tips.

For more information, see section 12 of Pub. 15.