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Depending on the chosen process and which taxes are involved, you must also certify employee repayment or consent and provide written statements as described in the 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Service  \n\n|  |\n| --- |\n| Return You're Correcting…  \u003Cbr>Enter the calendar year of the return  \u003Cbr>you're correcting:  \u003Cbr>(YYYY)   |\n\nEmployer identification number(EIN)  \nName(not your trade name)Trade name (if any)AddressNumberSuite or room numberCityStateZIP code     Foreign country name            Foreign province/county Foreign postal code   \n\n|  |\n| --- |\n\nEnter the date you discovered errors:  \nRead the separate instructions before completing this form.Use this form to comect 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 allfive pages.Don't attach this form to Form 944 unless you're reclassifying workers;see the instructions for line 42.  \nPart 1:Select ONLY one process.See page 6for additional guidance,including information on how to treat    employment tax credits and social security tax deferrals.                        \n1.Adjusted employment tax return.Check this boxifyou underreported tax amounts.Also checkthis box if you overreported tax amountsand you would like to use the adjustment process to correct the errors.You must check this box if you're correcting both underreported andoverreported tax amounts on this form.The amount shown on line 27,ifless than zero,may only be applied as a credit to your Form 944 orForm 941 for the tax period in which you're filing this form.  \n2.Claim.Check this boxifyou overeported tax amounts only and you would like to use the claim process to ask for a refund or abatement ofthe amount shown on line 27.Don't check this box if you're correcting ANY underreported tax amounts on this form.  \nPart 2:Complete the certifications.                             \n3.I certify that I've filed or will file Forms W-2,Wage and Tax Statement,or Forms W-2c,Corrected Wage and Tax Statement,asrequired.  \nNote:If you're correcting underreported tax amounts only,go to Part 3 on page 2 and skip lines 4 and 5.If you're correcting overreported taxamounts,for purposes of the cerifications on lines 4 and5,Medicare tax doesn'tinclude Aditional Medicare Tax.Fom 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 all that 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 prioryears.I have awritten statement from each affected employee stating that they haven'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 Medicare 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 they haven't claimed(or the claim was rejected)and won't claim arefund 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 all that apply.You must check at least one box.I certify that:  \n□a.Irepaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax for prior years.I have awritten statement from each affected employee stating that they haven't claimed (or the claim was rejected)andwon' claim arefund or credit for the overcollection.  \nb.I have a writen consent from each affected employee stating that I ","cbCaigRponPTz0CF","https://ap.wps.com/l/cbCaigRponPTz0CF","pdf",208864,6,"English","# Return You’re Correcting\n## Process Selection (Part 1)\n# Certifications (Part 2)\n## Employee W-2/W-2c Certification\n## Adjustments vs Claims\n# Corrections for the Calendar Year (Part 3)\n## Enter Corrections and Amounts","[{\"question\":\"What is Form 944-X used for?\",\"answer\":\"Form 944-X is used to correct errors an employer made on Form 944, using an adjustment process or a claim process for overreported amounts.\"},{\"question\":\"How do you choose between adjustment and claim on Form 944-X?\",\"answer\":\"Select only one process. Check line 1 for adjusted employment tax return when underreported amounts are involved, and also when correcting both underreported and overreported amounts. Check line 2 for claims when overreported tax amounts are the only issue and you want a refund or abatement.\"},{\"question\":\"What certifications are required in Part 2?\",\"answer\":\"Part 2 requires certifications that Forms W-2/W-2c were filed or will be filed as required. Depending on the chosen process and which taxes are involved, you must also certify employee repayment or consent and provide written statements as described in the instructions.\"}]","Fom944-X - Adjusted Employer's Annual Federal Tax Return or Claim for Refund - (Rev. February 2024) | PDF",1789805720]