[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303617-105":53,"doc-detail-303617-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-2026","Instructions for Form 944-X - Rev. February 2026","","Instructions explain how to use Form 944-X (Adjusted Employer’s Annual Federal Tax Return or Claim for Refund) with the April 2025 revision of the underlying Form 944. Guidance covers what’s new, including federal income tax withholding rules for qualified tips and qualified overtime compensation, and limits for COVID-19 employee retention credit corrections and assessment period extensions. Reminders address line-by-line completion cautions, reference mappings to related forms, availability of Spanish-language versions, and reserved line areas for future use.",{"@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-2026/303617/",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-2026/303617.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-05","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 form revision and time period does these instructions apply to?","Question",{"text":108,"@type":109},"These instructions for Form 944-X must be used with the April 2025 revision of Form 944, and they are labeled Rev. February 2026.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Can a Form 944-X be filed to correct federal income tax withholding for prior years?",{"text":113,"@type":109},"If you didn’t account for expected deductions accurately when withholding federal income tax from employees, you can’t file Form 944-X to correct federal income tax withholding for prior years for nonadministrative errors.",{"name":115,"@type":106,"acceptedAnswer":116},"Are there limitations on COVID-19 related employee retention credit corrections?",{"text":117,"@type":109},"Yes. The allowance of the employee retention credit or refund for the third and fourth quarters of 2021 is limited unless the claim was filed on or before January 31, 2024, and related record retention requirements are extended.","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},303617,1791161418,{"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":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","Instructions for Form 944-X   \n(Rev. February 2026)  \nFor use with the April 2025 revision of Form 944-X  \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/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form944X](Form944X.)[.](Form944X.)  \nTip: Before you proceed with these instructions and completing Form 944-X, you’ll need a copy of the Instructions for Form 944 because these instructions don’t repeat all of the information included in the Instructions for Form 944. For example, these instructions don’t discuss who is eligible to claim the credit for qualified sick and family leave wages or the COBRA premium assistance credit. The current Instructions for Form 944 are available at [IRS.gov/Form944](IRS.gov/Form944. If you)[. If you](IRS.gov/Form944. If you) need a prior revision of the Instructions for Form 944, select the link for “All revisions for Form 944” under “Other items you may find useful.”  \nWhat’s New  \nFederal income tax withholding on qualified tips and qualified overtime compensation. For tax years beginning after 2024 and ending before 2029, P.L. 119-21, commonly known as the One Big Beautiful Bill Act, allows employees and self-employed individuals to deduct up to $25,000 of qualified tips received in occupations that customarily and regularly received tips on or before December 31, 2024, on their income tax returns. P. L. 119-21 also allows individuals (employees and other workers not treated as employees) to deduct up to $12,500 ($25,000 if married filing jointly) of qualified overtime compensation on their income tax returns. Employers must use an employee’s updated Form W-4, Employee’s Withholding Certificate, if one is submitted by the employee, and the federal income tax withholding procedures in Pub. 15-T, Federal Income Tax Withholding Methods, to allow the employee to account for their expected deductions and receive more money in each paycheck instead of waiting until filing their income tax return to receive the full benefit of these deductions. However, if you didn’t account for these deductions accurately when withholding federal income tax from your employees, you can’t file a Form 944-X to correct federal income tax withholding for prior years for nonadministrative errors. In other words, you can’t correct federal income tax actually withheld from an employee ina prior year if you discover that you didn’t withhold the right amount. For example, you can’t correct federal income tax withheld in a prior year because you used the wrong income tax withholding table, or you didn’t treat a payment correctly as taxable or nontaxable. Tips are still  \ngenerally subject to both the employer share and employee share of social security tax and Medicare tax if the tips received are $20 or more per month. Overtime compensation is still generally subject to both the employer share and employee share of social security tax and Medicare tax. For more information about qualified tips, qualified overtime compensation, and the federal income tax withholding procedures, see Pub. 15, Employer’s Tax Guide, and Pub. 15-T.  \nLimitation on COVID-19 related employee retention credit corrections and extension of assessment period. P.L. 119-21 prevents the allowance of the employee retention credit or refund for the third and fourth quarters of 2021, unless the claim was filed on or before January 31, 2024. P. L. 119-21 also extends the period of assessment for the third and fourth quarters of 2021 to 6 years after the credit was claimed or from when the original return was filed, whichever is later. Therefore, records related to qualified wages for the COVID-19 related employee retention credit paid after June 30, 2021, a","cbCaioNFAAydK604","https://ap.wps.com/l/cbCaioNFAAydK604","pdf",359900,25,"English","# What’s New\n## Tips and overtime withholding changes\n## COVID-19 employee retention credit limitations\n# Reminders\n## Line completion caution\n## Cross-references to other forms\n## Spanish-language forms\n## Reserved lines for future use","[{\"question\":\"What form revision and time period does these instructions apply to?\",\"answer\":\"These instructions for Form 944-X must be used with the April 2025 revision of Form 944, and they are labeled Rev. February 2026.\"},{\"question\":\"Can a Form 944-X be filed to correct federal income tax withholding for prior years?\",\"answer\":\"If you didn’t account for expected deductions accurately when withholding federal income tax from employees, you can’t file Form 944-X to correct federal income tax withholding for prior years for nonadministrative errors.\"},{\"question\":\"Are there limitations on COVID-19 related employee retention credit corrections?\",\"answer\":\"Yes. The allowance of the employee retention credit or refund for the third and fourth quarters of 2021 is limited unless the claim was filed on or before January 31, 2024, and related record retention requirements are extended.\"}]","Instructions for Form 944-X - Rev. February 2026 | PDF",1789805716,9]