How Should You — Instruction 944-X — Instructions for Form

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 2024 and 2025, file one Form 944-X to correct the 2024 Form 944. File a second Form 944-X to correct the 2025 Form 944.

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

6 Instructions for Form 944-X (Rev. 2-2026)

944-X,” and the calendar year you’re correcting on the top of any attachments.

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.

Enter the Date You Discovered Errors 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.

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.

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.

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

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.

Type or print your entries.
Use Courier font (if possible) for all typed or computer-generated entries.
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.
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 which you discover the error),

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.