Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 02/2013
Table of Contents
- Instructions for Form 944-X - Introductory Material
- General Instructions:Understanding Form 944-X
- Specific Instructions:
- Part 1: Select ONLY One Process
- Part 2: Complete the Certifications
- Part 3: Enter the Corrections for the Calendar Year You Are Correcting
- What Amounts Should You Report in Part 3?
- 6. Wages, Tips, and Other Compensation
- 7. Income Tax Withheld from Wages, Tips, and Other Compensation
- 8. Taxable Social Security Wages
- 9. Taxable Social Security Tips
- 10. Taxable Medicare Wages and Tips
- 11. Employer's Social Security Tax Exemption
- 11a. Number of Qualified Employees Paid Exempt Wages/Tips April 1–December 31, 2010
- 11b. Exempt Wages/Tips Paid to Qualified Employees April 1–December 31, 2010
- 12. Tax Adjustments
- 13–15. Special Additions to Wages for Federal Income Tax, Social Security Tax, and Medicare Tax
- 16. Subtotal
- 17. Advance Earned Income Credit (EIC) Payments Made to Employees
- 18a. COBRA Premium Assistance Payments
- 18b. Number of Individuals Provided COBRA Premium Assistance on Line 18a
- 18c. Number of Qualified Employees Paid Exempt Wages/Tips March 19–31, 2010
- 18d. Exempt Wages/Tips Paid to Qualified Employees March 19–31, 2010
- 19–20. Total
- Part 4: Explain Your Corrections for the Calendar Year You Are Correcting
- Part 5: Sign Here
- How Can You Order Forms and Publications from the IRS?
- Additional Information
- Instructions for Form 944-X - Notices
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