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February 2021","","944-X is used by employers to correct errors on Form 944, including both underreported and overreported amounts, using either an adjustment process or a claim process for a refund or abatement. It requires entering the calendar year being corrected and the discovery date, completing all four pages, and selecting the appropriate process. The form includes required certifications regarding Forms W-2/W-2c filings, employee repayments, written statements and consents, and detailed wage, tax, and adjustment line items.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/944-x-adjusted-employers-annual-federal-tax-return-or-claim-for-refund-rev-february-2021/301639/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/944-x-adjusted-employers-annual-federal-tax-return-or-claim-for-refund-rev-february-2021/301639.png","ImageObject",442,249,{"name":88,"@type":89},"Ezra","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 944-X used for?","Question",{"text":108,"@type":109},"Form 944-X is used to correct errors on Form 944 for a specific calendar year, using an adjustment process or a claim process for refund or abatement.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should I use the adjusted employment tax return process vs. the claim process?",{"text":113,"@type":109},"Select the adjusted employment tax return process for underreported amounts and/or when correcting both underreported and overreported amounts. Select the claim process only for overreported amounts to request a refund or abatement.",{"name":115,"@type":106,"acceptedAnswer":116},"What certifications are required in Part 2?",{"text":117,"@type":109},"Part 2 requires certifications about filing or planning to file Forms W-2 or W-2c, and includes requirements for written statements and, when claiming employee-share amounts, written consent for affected employees.",{"name":119,"@type":106,"acceptedAnswer":120},"What information is needed to complete corrections for the calendar year?",{"text":121,"@type":109},"Enter the correcting calendar year (YYYY), and provide correction amounts by line item for the total corrected amount for all employees and any differences from original amounts, leaving non-applicable lines blank.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},301639,1789784249,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":129,"read_time":73},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","944-X:Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund  \n(Rev.February 2021)    Department of the Treasury-Intemal Revenue Service  \nReturn You're Correcting..  \nEnter the calendar year of the return  \nyou're correcting:  \n(YYYY)  \nEnter the date you discovered errors:  \n(MM/DD/YYYY)  \nRead the separate instructions before completing thi form.Use this form to corect errors you made on Form 944,Employer'sANNUAL Federal Tax Return.Use a separate Form 944-X for each year that needs correction.Type or print within the boxes.YouMUST complete all four pages.Don't attach this form to Form 944 unless you're reclassifying workers;see the instructions for line 34.  \n# Part 1:\n\n Select ONLY one process.See page 5 for additional guidance.                    \n1.Adjusted employment tax return.Check this box if you undereported amounts.Also check this box if you overreported amounts and youwould like to use the adjustment process to corect the errors.You must check this boxif you're corecting both undereported andoverreported amounts on this form.The amount shown on line 27,if less than zero,may only be applied as a credit to your Form 944,Form 941,or Form 941-SS for the tax period in which you're filing this form.  \n2.Claim.Check this box if you overreported amounts only and you would like to use the claim process to ask fora refund or abatement of theamount shown on line 27.Don't check this box if you're correcting ANY underreported amounts on this form.  \n# Part 2:\n\nComplete the certifications.  \n3.I certify that I've filed or willfile Forms W-2,Wage and Tax Statement,or Forms W-2c,Corrected Wage and Tax Statement,asrequired.  \nNote:If you're correcting underreported amounts only,go to Part 3 on page 2 and skip lines 4 and 5.If you're correcting overreportedamounts,for purposes of the certifications on lines 4 and 5,Medicare tax doesn't include Additional Medicare Tax.Form 944-X can't be usedto correct overreported amounts of Additional Medicare Tax unless the amounts weren't withheld from employee wages.  \n4.If you checked line 1 because you're adjusting overreported federal income tax,social security tax,Medicare tax,or AdditionalMedicare Tax,check allthat apply.You must check at least one box.  \nIcertify that:  \na.I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years.Ihave awritten statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected)and won't claim arefund or credit for the overcollection.  \nb.The adjustments of social security tax and Mediare tax are for the employer's share only.I couldn't find the affected employees oreach affected employee didn't give me a written statement that he orshe hasn't claimed(or the claim was rejected)and won't claima refund or credit for the overcollection.  \nc.The adjustment is for federal income tax,social security tax,Medicare tax,or Additional Medicare Tax that I didn't withold fromemployee wages.  \n5.If you checked line 2 because you're claiming a refund or abatement of overreported federal income tax,social security tax,Medicare tax,or Additional Medicare Tax,check allthat apply.You must check at least one box.I certify that:  \na.I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years.Ihave awritten statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected)and won't claim arefund or credit for the overcollection.  \nb.I have a writen consent from each affected employee stating that I may file this claim for the employee's share of social security taxand Medicare tax overcollected in prior years.I also have a written statement from each affected employee stating that he or shehasn't claimed(or the claim was rejected)and won't claim a refund or credit for the overcollection.  \nc.The claim for social security tax and Medicare tax is for the employer's share only","cbCaihTsl1UHY0r2","https://ap.wps.com/l/cbCaihTsl1UHY0r2","pdf",167109,"English","# Part 1\n## Select one process: Adjusted employment tax return / Claim\n# Part 2\n## Complete the certifications\n# Part 3\n## Wage and tax adjustment line items","[{\"question\":\"What is Form 944-X used for?\",\"answer\":\"Form 944-X is used to correct errors on Form 944 for a specific calendar year, using an adjustment process or a claim process for refund or abatement.\"},{\"question\":\"When should I use the adjusted employment tax return process vs. the claim process?\",\"answer\":\"Select the adjusted employment tax return process for underreported amounts and/or when correcting both underreported and overreported amounts. Select the claim process only for overreported amounts to request a refund or abatement.\"},{\"question\":\"What certifications are required in Part 2?\",\"answer\":\"Part 2 requires certifications about filing or planning to file Forms W-2 or W-2c, and includes requirements for written statements and, when claiming employee-share amounts, written consent for affected employees.\"},{\"question\":\"What information is needed to complete corrections for the calendar year?\",\"answer\":\"Enter the correcting calendar year (YYYY), and provide correction amounts by line item for the total corrected amount for all employees and any differences from original amounts, leaving non-applicable lines blank.\"}]","944-X - Adjusted Employer's Annual Federal Tax Return or Claim for Refund - Rev. February 2021 | PDF"]