[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303620-105":53,"doc-detail-303620-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-944-x-rev-february-2018-adjusted-employers-annual-federal-tax-return-or-claim-for-refund","Instructions for Form 944-X - (Rev. February 2018) - Adjusted Employer's Annual Federal Tax Return or Claim for Refund","","Instructions for Form 944-X (Rev. February 2018) explain how employers adjust an annual federal tax return or claim a refund using the revised form. The guidance covers employee-consent requirements for refund claims, including electronic consent and required notice content, and explains the qualified small business payroll tax credit for increasing research activities and related reporting across Forms 6765, 8974, and 944. It also outlines correction time limits, discusses expired periods for certain years, and provides reminders about retroactive transit benefit increases.",{"@graph":63,"@context":118},[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/instructions-for-form-944-x-rev-february-2018-adjusted-employers-annual-federal-tax-return-or-claim-for-refund/303620/",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/instructions-for-form-944-x-rev-february-2018-adjusted-employers-annual-federal-tax-return-or-claim-for-refund/303620.png","ImageObject",442,249,{"name":88,"@type":89},"Maeve","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 944-X used for?","Question",{"text":108,"@type":109},"Form 944-X is used to adjust a previously filed annual federal tax return or to claim a refund.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do employee consents affect a refund claim?",{"text":113,"@type":109},"The instructions state that employee consents are required to support a claim for refund of overcollected social security and Medicare tax, and they may be requested, furnished, and retained electronically with required notice information.",{"name":115,"@type":106,"acceptedAnswer":116},"Within what timeframe can an employer correct overreported taxes on Form 944-X?",{"text":117,"@type":109},"Generally, Form 944-X must be filed within 3 years of the date Form 944 was filed or 2 years from the date the tax was paid, whichever is later, with specific consideration for how Form 944 is treated as filed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303620,1790924050,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":20,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},5909877438554,"https://ap-avatar.wpscdn.com/avatar/5600025385ad2bf12a7?_k=1778553567797529272","Instructions for Form 944-X  \n(Rev. February 2018)  \nDepartment of the Treasury  \nInternal Revenue Service  \nAdjusted Employer's ANNUAL Federal Tax Return or Claim for Refund  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 944-X and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form944X)[ ](go to IRS.gov/Form944X)[IRS.gov/Form944X](go to IRS.gov/Form944X).  \nWhat's New  \nEmployee consents to support a claim for refund. Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)[2017-14_IRB/ar09.html](2017-14_IRB/ar09.html), provides guidance to employers on the requirements for employee consents used by an employer to support a claim for refund of overcollected social security tax and Medicare tax. The revenue procedure clarifies the basic requirements for both a request for employee consent and for the employee consent, and permits a consent to be requested, furnished, and retained in an electronic format as an alternative to a paper format. The revenue procedure also contains guidance concerning when an employer may claim a refund of only the employer share of overcollected social security tax and Medicare tax. The revenue procedure requires that any request for consent include an Additional Medicare Tax notice indicating that any claim on the employees’ behalf won’t include a claim for overpaid Addtional Medicare Tax.  \nQualified small business payroll tax credit for increasing research activities. For tax years beginning after December 31, 2015, a qualified small business may elect to claim up to $250,000 of its credit for increasing research activities as a payroll tax credit against the employer’s share of social security tax. The portion of the credit used against the employer’s share of social security tax is allowed in the first calendar quarter beginning after the date that the qualified small business filed its income tax return. The first Form 944 that you can claim this credit on is Form 944 filed for calendar year 2017. The election and determination of the credit amount that will be used against the employer’s share of social security tax are made on Form 6765, Credit for Increasing Research Activities. The payroll tax credit must generally be elected only on an original income tax return that is timely filed (including extensions) . The amount from Form 6765, line 44, must then be reported on Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities. Form 8974 is used to determine the amount of the credit that can be used in the current year. The amount from Form 8974, line 12, is reported on Form 944, line 8. For 2017 and subsequent years, any correction to Form 944, line 8, is reported on Form 944-X, line 13. If you make a correction on Form 944-X, line 13, you must attach a corrected Form 8974. For more information about the payroll tax credit, see Notice 2017-23, 2017-16 I.R.B. 1100, available at [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)[2015-16_IRB/ar07.html](2015-16_IRB/ar07.html. Also see the line 13 instructions in the)[. Also see the line 13 instructions in the](2015-16_IRB/ar07.html. Also see the line 13 instructions in the)[ ](2015-16_IRB/ar07.html. Also see the line 13 instructions in the)Instructions for Form 944.  \nPeriod of limitations to make certain corrections expired.  \nGenerally, you may correct overreported taxes on a previously filed Form 944 if you file Form 944-X within 3 years of the date Form 944 was filed or 2 years from the date you paid the tax reported on Form 944, whichever is later. For purposes of the period of limitations, Form 944 is considered filed on April 15 of the succeeding year if filed before that date.  \nThe period of limitations to correct social security tax for 2011 and 2012 expired on April 17, 2015, and April 15, 2016, respect","cbCaiog33fr0p2HD","https://ap.wps.com/l/cbCaiog33fr0p2HD","pdf",253557,"English","# Future Developments\n# What's New\n## Employee consents for refund claims\n## Qualified small business payroll tax credit\n# Period of limitations for corrections\n# Reminders\n## Retroactive transit benefits (2014)\n## Retroactive transit benefits (2015)","[{\"question\":\"What is Form 944-X used for?\",\"answer\":\"Form 944-X is used to adjust a previously filed annual federal tax return or to claim a refund.\"},{\"question\":\"How do employee consents affect a refund claim?\",\"answer\":\"The instructions state that employee consents are required to support a claim for refund of overcollected social security and Medicare tax, and they may be requested, furnished, and retained electronically with required notice information.\"},{\"question\":\"Within what timeframe can an employer correct overreported taxes on Form 944-X?\",\"answer\":\"Generally, Form 944-X must be filed within 3 years of the date Form 944 was filed or 2 years from the date the tax was paid, whichever is later, with specific consideration for how Form 944 is treated as filed.\"}]","Instructions for Form 944-X - (Rev. February 2018) - Adjusted Employer's Annual Federal Tax Return or Claim for Refund | PDF",1789805725]