Looking for a U.s. Department Of The Treasury Forms And Templates? Download it for free!

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund

Form 944-X: Which process should you use?

Type of errors

you are

correcting

Underreported

Use the adjustment process to correct underreported amounts.

amounts

• Check the box on line 1.

ONLY

• Pay the amount you owe from line 20 when you file Form 944-X.

Overreported

The process you

If you are filing Form 944-X

Choose either process to correct the overreported

use depends on

MORE THAN 90 days before the

amounts.

amounts

when you file

period of limitations on credit or

ONLY

Choose the adjustment process if you want the

Form 944-X.

refund for Form 944 or Form

amount shown on line 20 credited to your Form 944,

944-SS expires . . .

941, or 941-SS for the period in which you file Form

944-X. Check the box on line 1.

Choose the claim process if you want the amount

shown on line 20 refunded to you or abated. Check

the box on line 2.

If you are filing Form 944-X

You must use the claim process to correct the

WITHIN 90 days of the expiration

overreported amounts. Check the box on line 2.

of the period of limitations on

credit or refund for Form 944 or

Form 944-SS . . .

BOTH

The process you

If you are filing Form 944-X

Choose either the adjustment process or both the

use depends on

MORE THAN 90 days before the

adjustment process and the claim process when you

underreported

when you file

period of limitations on credit or

correct both underreported and overreported amounts.

and

Form 944-X.

refund for Form 944 or Form

overreported

944-SS expires . . .

Choose the adjustment process if combining your

amounts

underreported amounts and overreported amounts

results in a balance due or creates a credit that you

want applied to Form 944, 941, or 941-SS.

• File one Form 944-X, and

• Check the box on line 1 and follow the instructions

on line 20.

Choose both the adjustment process and the

claim process if you want the overreported amount

refunded to you or abated.

File two separate forms.

1. For the adjustment process, file one Form 944-X

to correct the underreported amounts. Check the

box on line 1. Pay the amount you owe from line 20

when you file Form 944-X.

2. For the claim process, file a second Form 944-X

to correct the overreported amounts. Check the

box on line 2.

If you are filing Form 944-X

You must use both the adjustment process and claim

WITHIN 90 days of the

process.

expiration of the period of

File two separate forms.

limitations on credit or refund

for Form 944 or Form 944-SS. . .

1. For the adjustment process, file one Form 944-X

to correct the underreported amounts. Check the

box on line 1. Pay the amount you owe from line 20

when you file Form 944-X.

2. For the claim process, file a second Form 944-X

to correct the overreported amounts. Check the

box on line 2.

944-X

Form

(Rev. 2-2012)

Instructions For Form 944-X - Adjusted Employer'S Annual Federal Tax Return Or Claim For Refund

Related Articles

Related forms

Related Categories