Rev. February 2024
The instructions outline the process for filing Form 944-X to correct errors on previously filed Forms 944 or 941. The taxpayer must choose between adjustment and claim processes depending on the timing of filing Form 944-X and whether they want to apply excess or underpaid taxes to the current period or receive a refund. If filing Form 944-X within 90 days before prescriptive period for credit or refund expires, both processes must be used.
The form requires employers to report their total wages, tips, or other compensation paid during the calendar year, the amount of employment taxes previously reported and deposited, and any adjustments to those amounts.
Yes, but only the information requested in the form that is not subject to the Paperwork Reduction Act must be provided. The Office of Management and Budget control number for this form is 1545-0237.
Employers who have underreported their liability for employment taxes in the past and want to make adjustments to their current deposit requirements.
The estimated time to complete the form is: Preparing for this form: 1 hour, 25 minutes; Filling out and calculating the form: 3 hours, 45 minutes; Gathering records: 38 hours, 15 minutes.
The Form 944-X is used to adjust previously reported wages, tips, or other compensation for employment tax purposes.
Form 944-X should not be mailed to the address listed on the form. Instead, it should be sent to the appropriate IRS office based on the employer's location.
Form 944-X (SP) is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
The easiest way to fill Form 944-X (SP) online
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