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

Form 944x: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund

Use Tax Form 944x: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund as a stand alone tax form calculator to quickly calculate specific amounts for your 2024 tax return. Alternatively you can use one of our Combined Federal and State Tax Estimator to quickly calculate your salary, tax and take home pay.

944-X: Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Part 1: Select ONLY one process. See page 4 for additional guidance.
1. Adjusted employment tax return. Check this box if you underreported amounts. Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors. You must check this box if you are correcting both underreported and overreported amounts on this form. The amount shown on line 19, if less than zero, may only be applied as a credit to your Form 944, Form 944, or Form 944-SS for the tax period in which you are filing this form. 2. Claim. Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 19. Do not check this box if you are correcting ANY underreported amounts on this form.
Part 2: Complete the certifications.
3. I certify that I have 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 are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you are correcting overreported amounts, for purposes of the certifications on lines 4 and 5, Medicare tax does not include Additional Medicare Tax. Form 944-X cannot be used to correct overreported amounts of Additional Medicare Tax unless the amounts were not withheld from employee wages. 4. If you checked line 1 because you are adjusting overreported amounts, 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 he or she has not claimed (or the claim was rejected) and will not 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 could not find the affected employees or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee wages. 5. If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, 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 he or she has not claimed (or the claim was rejected) and will not 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 he or she has not claimed (or the claim was rejected) and will not 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 could not find the affected employees; or each affected employee did not 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 did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not 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 did not withhold from employee wages.
Part 3: Enter the corrections for the calendar year you are correcting. If any line does not 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 3 Difference (If this amount is a negative number, use a minus sign.)		Column 4 Tax correction
6	Wages, tips and other compensation (Form 944, line 1)		-		=		Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c.
7	Federal income tax withheld from wages, tips, and other compensation (Form 944, line 2)		-		=		Copy Column 3 here ▸
8	Taxable social security wages (Form 944 or Form 944-SS, line 4a, Column 1)		-		=		x 0.124* =
8						*If you are correcting a 2011 or 2012 return, use .104. If you are correcting your employer share only, use .062. See instructions.
9	Taxable social security tips (Form 944 or Form 944-SS, line 4b, Column 1)		-		=		x 0.124* =
9						*If you are correcting a 2011 or 2012 return, use .104. If you are correcting your employer share only, use .062. See instructions.
10	Taxable Medicare wages & tips (Form 944 or Form 944-SS, line 4c, Column 1)		-		=		x 0.029* =
10						*If you are correcting your employer share only, use .0145. See instructions.
11	Taxable wages & tips subject to Additional Medicare Tax withholding (Form 944 line 4d, only for years beginning after December 31, 2012)		-		=		x 0.009* =
11						*Certain wages & tips reported in Column 3 should not be multiplied by .009. See instructions.
12	Tax adjustments (Form 944 or Form 944-SS, line 6)		-		=		Copy Column 3 here ▸
13	Special addition to wages for federal income tax		-		=		See instructions
14	Special addition to wages for social security taxes		-		=		See instructions
15	Special addition to wages for Medicare taxes		-		=		See instructions
16	Special addition to wages for Additional Medicare Tax		-		=		See instructions
17	Subtotal. Combine the amounts on lines 7–16 of Column 4
18a	COBRA premium assistance payments (see instructions) (see instructions)		-		=		See instructions
18b	Number of individuals provided COBRA premium assistance (see instructions) (see instructions)		-		=
19	Total. Combine the amounts on lines 17 and 18a of Column 4
19	If line 19 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 are filing this form (If you are currently filing a Form 944 or Form 944-SS, 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 19 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.
Part 4: Explain your corrections for the calendar year you are correcting.
22. 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 22.
23. Check here if any corrections involve reclassified workers. Explain on line 22.
22. You must give us a detailed explanation of how you determined your corrections.See the instructions.

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