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Instructions for Form 944-X›(Rev. February 2026)›General Instructions: Understanding Form 944-X

Where Can You Get Help?

Instruction 944-X — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund · 2026-10-03 edition · updated 2026-10-04 · United States

For help filing Form 944-X or for questions about federal employment taxes and tax corrections, you can:

• See Pub. 15 or Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands; or

  • Call the IRS Business and Specialty Tax Line toll free at 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time; employers in Puerto Rico receive service from 8:00 a.m. to 8:00 p.m. local time).

See also How Can You Get Forms, Instructions, and Publications From the IRS , later.

Tip: For tax years beginning after 2023, Pub. 15 is used by all employers, including employers in the U.S. territories. Pub. 80 is discontinued, but you may still need to reference the Pub. 80 that was applicable for the tax year that you’re correcting.

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▸Contents — Instruction 944-X — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Instruction 944-X — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund

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