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Official form guide
Form 944-XSP: 944-X (sp)
IRS Form 944-X (sp) is used to correct wages reported for employee withholding and health plan expenses by employers. For most employers, the deadline to make corrections for 2021 wages generally expired on April 15, 2025.
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IRS Form 944-XSP - 944-X (sp)
IRS Form 944-X (sp) is used to correct wages reported for employee withholding and health plan expenses by employers. For most employers, the deadline to make corrections for 2021 wages generally expired on April 15, 2025.
Risk Radar
Scan points- 1Failing to mark only one box (and not both) in Part 1 of the Form 944-X.
- 2Filing without marking only one box (and not both) in Part 1 of Form 944-X.
- 3Not signing IRS Form 944-X on page 6 before submitting the document.
- 4Omitting required information when leaving lines blank in Part 3.
- 5Using parentheses instead of a minus sign for negative amounts (credits) in Columns 3 and 4.
Plain English
This form allows an employer to fix mistakes made when reporting how much federal income tax was taken out of employee paychecks or how much money went toward health plan expenses. It is used when the original amounts reported were incorrect for a specific payroll period. The employer submits this form to correct those past filings.
Submission Date
- Filing date: 2026-03-12 11:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when correcting wages reported for employee withholding or health plan expenses by an employer.
- Do not use it when correcting federal income tax withheld from a prior year if the error is administrative (e.g., using the wrong table), but rather when correcting errors in the actual amount withheld.
- Check Form W-4 instead when allowing an employee to take account of their expected deduction and receive more money per paycheck.
Form selector
Use this form or another form?
Correcting 2020 wages using the Feb 2024 revision
To utilize line 32 for corrections when the statute of limitations is open.
✓ Verify the specific revision date on the form.
Allowing an employee to claim deductions before filing tax return
This allows the employer to adjust withholding amounts paycheck by paycheck instead of waiting until tax filing time.
✓ Ensure the new W-4 reflects the desired deduction amount.
Reporting wages for a year where you calculated federal income tax incorrectly
If an error occurred in how much was actually withheld (not just administrative calculation), this form corrects that actual withholding amount.
✓ Confirm the correction is not due to a simple filing/administrative oversight.
Deadline or filing window
For wages paid in 2020, the general deadline for correction expired on April 15, 2024. For wages paid in 2021, this deadline generally expires on April 15, 2025. If correcting underreported taxes, filing by the period's due date is critical.
Checklist
What you need before filling it out
Correction of prior year's federal income tax withheld
Form 944-X · Instructions p.1
Claiming credit for qualified sick/family leave wages
Form 944-X · Instructions p.2
Deduction up to $25,000 for qualified tips (for years starting after 2024 and ending before 2029)
Public Law 119-21 · Instructions p.1
Deduction up to $12,500 for qualified overtime wages (for years starting after 2024 and ending before 2029)
Public Law 119-21 · Instructions p.1
Credit for COVID-related sick/family leave (pre-Oct 1, 2021)
Form 944-X · Instructions p.2
Before you submit
- 1Confirm the revision date reads April 2025.
- 2Verify the employer has signed the Form 944-X.
- 3Ensure the wages being corrected are not solely due to administrative errors (unless correcting prior year's actual withholding).
- 4If claiming tip deduction, confirm the tips were received in occupations that habitually receive tips or more. | Instructions p.1
- 5If applying for COVID leave credit, verify the dates fall within the relevant periods mentioned on Instructions p.2.
- 6Confirm you have used Form W-4 to account for the deductions if you want them reflected immediately.
- 7Ensure all calculations regarding Social Security and Medicare portions are correct (especially if tips are $20+ per month). | Instructions p.1
How to file this form
- 1Complete the Form 944-X using the April 2025 revision, detailing the wages or expense correction.
- 2Sign the Form 944-X to certify the information provided by the employer.
- 3Mail the completed Form 944-X (or submit electronically) to the appropriate IRS service center.
- 4Keep a copy of the submitted Form 944-X for your records.
Known limitations
- 1The instructions do not explain who is eligible to claim the credit for qualified sick leave wages or the COBRA premium assistance credit.
- 2When correcting a year prior to 2021, certain lines must be left blank on Form 944-X: lines 17b, 17c, 17d, 26b, 26c, 33, 34, 35, 36, 37, and 38.
- 3If a line on Form 944-X does not apply to the filer, that specific line must be left blank.
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
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Fillable formOpen in Editor->The current edition is Revision April 2025, and users should access IRS.gov/Form944XSP for the most recent information regarding Form 944-X.
What changed or needs a fresh check
- Edition date — confirm the revision reads April 2025.
- Official Title — confirm the title reads Form 944-X (sp).
- Mailing address — Not stated in the official source.
- Signature — ensure the employer signs before sending.
Quick Facts
Downloads
After you file
- 1Keep copies of the filed Form 944-X.
- 2Records related to wages qualified for COVID-19 employee withholding credit paid between July 30, 2021, and January 1, 2022, must be kept for at least 7 years.
- 3When correcting a year, use a separate Form 944-X for each Form 944 that is being corrected (e.g., one form per 2024 Form 944 and another for the 2025 Form 944).
- 4If your address has changed since filing the Form 944, write the corrected information on the Form 944-X so that the IRS can update its records.
Sources
- SRCInstructions p.1 — The instructions do not explain who is eligible to claim the credit for qualified sick leave wages or the COBRA premium assistance credit.
- SRCInstructions p.1 — Records related to wages qualified for COVID-19 employee withholding credit paid after June 30, 2021, and before January 1, 2022, must be kept at least 7 years.
- SRCInstructions p.1 — If a line on Form 944-X does not apply to the filer, it must be left blank.
- SRCInstructions p.3 — Corrections to amounts declared in lines 8e, 8f, and 10g of Form 944 for the COBRA premium assistance credit are reported on lines 17c, 17d, and 26c of Form 944-X, respectively.
- SRCInstructions p.7 — Use a Form 944-X separately for each year you correct.
- SRCInstructions p.7 — The filer must write their name, EIN, 'Form 944-X', and the tax year being corrected at the top of every attached document.
- SRCInstructions p.7 — When reporting multiple errors discovered on different dates, use the earliest date for the 'Date Errors Discovered'.
- SRCInstructions p.12 — For wages declared correctly in Form 944 (Line 8): In Column 1 of Form 944-X, write the total corrected amount; in Column 2, write the original or previously corrected amount; and in Column 3, write the difference between Columns 1 and 2.
Common confusion points
If I am correcting multiple years on Form 944-X, do I use one form or separate forms?
Use a separate Formulario 944-X for each Formulario 944 that is being corrected. For example, if errors are found in the 2024 and 2025 Forms 944, present one Form 944-X to correct the 2024 Form 944, and a second Form 944-X to correct the 2025 Form 944.
→ Check instructions for 'Use un Formulario 944-X por Separado Para Cada Año'.
Where do I put my Employer Identification Number (EIN), name, and address on Form 944-X?
Note your EIN, name, and address in the spaces provided at the top of the form. Also note your name and EIN on pages 2, 3, 4, 5, and 6, as well as on any attached documents.
→ Verify that EIN, Name, and Address are listed at the very top.
What do I write in the 'Declaration Being Corrected' box on page 1?
Note the calendar year corresponding to the Formulario 944 you are correcting (AAAA). This same year must also be noted on pages 2, 3, 4, 5, 6, and all attached documents.
→ Confirm the year written in the 'Declaración que Quiere Corregir' box matches the year on the other pages.
When do I write the date I discovered the errors?
You must note the date you discovered the errors (MM/DD/AAAA). This is when you have sufficient information to correct the error. If declaring several errors found at different times, use the earliest date of discovery. For subsequent dates and corresponding errors, declare them on line 43.
→ Check that the date written matches when you gained enough info to fix the mistake.
How should I write amounts if I am filling out Form 944-X on a computer?
If your software only allows parentheses for negative amounts, you may use them. When noting dollar amounts, omit the dollar sign ($). You can use commas and decimals as preferred. Note the amount in dollars to the left of the printed decimal point and the cents to the right of that point. Always note the cents, even if zero. Do not round figures (amounts) to whole dollars.
→ Look for instructions regarding computer completion; verify parentheses usage.
If I previously corrected my Form 944 using a prior Form 944-X, how do I fill out line 6 (Wages, Tips, and Other Compensation)?
In column 1, note the total of the corrected amount for all employees. In column 2, note the amount originally declared or the amount previously corrected. In column 3, note the difference between columns 1 and 2. This line does not apply to employers in Puerto Rico filing Form 944.
→ Ensure Column 2 reflects prior corrections if they exist.
For correcting Federal Income Tax Withheld (Line 7), what do I enter in each column?
In column 1, note the total of the corrected amount. In column 2, note the amount originally declared or the amount previously corrected. In column 3, note the difference between columns 1 and 2. This line does not apply to employers in Puerto Rico filing Form 944.
→ Verify that Column 1 is the *total* corrected amount for Line 7.
If I am correcting Social Security Wages (Line 8), what specific amounts should be noted on lines 1, 2, and 3?
In column 1, note the total of the corrected amount. In column 2, note the amount originally declared or the amount previously corrected. In column 3, note the difference between columns 1 and 2. This line does not apply to employers in Puerto Rico filing Form 944. (Note: Sick leave and qualified family leave wages taken after March 31, 2021, but before October 1, 2021, are included in column 1 of Line 4a and can only be adjusted on Line 8 of the Form 944-X.)
→ Check if the specific date range for leave wages matches the source.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use a separate Form 944-X for each year you are correcting.
Questions about IRS Form 944-XSP
What is IRS Form 944-XSP used for?
This form allows an employer to fix mistakes made when reporting how much federal income tax was taken out of employee paychecks or how much money went toward health plan expenses. It is used when the original amounts reported were incorrect for a specific payroll period. The employer submits this form to correct those past filings.
Who must file IRS Form 944-XSP?
Employers must file IRS Form 944-X (sp) to correct wages paid under the employee withholding credit and qualified health plan expenses assigned to those wages.
What information does IRS Form 944-XSP require?
The form collects information in several parts: Part 1 requires basic identification; Part 2 mandates marking boxes on lines 3, 4, and 5; and Parts 3, 4, and 5 collect specific details about the correction being made.
When is IRS Form 944-XSP due?
If correcting underreported taxes (a credit), the Form 944-X must be filed by the filing deadline for the period in which the error was discovered (January 31 of the following year).
Where do I file IRS Form 944-XSP?
The instructions do not specify a single service center location, but all required information must be provided on the top of page 1.
How do I complete IRS Form 944-XSP?
The filer must complete all six pages, ensuring Part 1 has a box marked (but not both), and that boxes on lines 3, 4, and 5 in Part 2 are checked as required. The entire Form 944-X must be signed on page 6 before it is sent.
What happens if IRS Form 944-XSP is filed incorrectly?
If an employer files correctly and pays what is owed by the deadline, they generally secure their correction free of interest and without penalties for failure-to-pay (FTP) or failure-to-deposit (FTD).
If I am correcting multiple years on Form 944-X, do I use one form or separate forms?
Use a separate Formulario 944-X for each Formulario 944 that is being corrected. For example, if errors are found in the 2024 and 2025 Forms 944, present one Form 944-X to correct the 2024 Form 944, and a second Form 944-X to correct the 2025 Form 944. Check instructions for 'Use un Formulario 944-X por Separado Para Cada Año'.
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