Is There — Instruction 944-X — Instructions for Form

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 of limitations, Form 944 is considered filed on April 15 of the succeeding year if filed before that date.

Example. You filed your 2023 Form 944 on January 31, 2024, and payments were timely made. The IRS treats the return as if it were filed on April 15, 2024. On January 22, 2027, you discover 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, 2027, and use the claim process.

Caution: If you file Form 944-X to correct overreported tax amounts in the last 90 days of a period of 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.