944-X

Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund (Spanish Version)

Agency
IRS
Revision
Rev. 4-2025
Fillable fields
336
Pages
7
Official source
IRS form page
Checked
October 21, 2026
Fill 944-X online
Page 1 of form 944-X

Form 944-X (sp): Spanish Version of the Adjusted Employer's Annual Federal Tax Return

Form 944-X (sp) is the Spanish version of Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. The PDF is in Spanish, under the title "Ajuste a la Declaración del Impuesto Federal ANUAL del Empleador o Reclamación de Reembolso". The IRS lists it as the Spanish Version of Form 944-X, and the English instructions say many forms they discuss have Spanish-language versions for employers and employees.

The form says it corrects errors made on Form 944, Employer's ANNUAL Federal Tax Return, with a separate Form 944-X for each year being corrected. It asks the employer to choose one process, an adjusted return or a claim, to certify how Forms W-2 and W-2c and affected employees were handled, to enter corrections line by line in four columns, and to explain them. It says all six pages are completed, and a seventh page holds a chart for choosing the process.

The English edition, Form 944-X, carries the same April 2025 revision. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 944-X (sp)

Header

EIN, legal and trade names, address with foreign address fields, the calendar year of the return being corrected and the date the errors were discovered.

Part 1: choose only one process

Line 1 is the adjusted employment tax return. Line 2 is the claim for a refund or abatement of the amount on line 27.

Part 2: certifications

Line 3 certifies that Forms W-2 or W-2c have been or will be filed. Lines 4 and 5 hold boxes about repaying employees, their written statements and the employer's share.

Part 3: corrections

Lines 6 to 40 on pages 2 to 5, each tied to a Form 944 line, with columns for the corrected total, the amount originally reported, the difference and the tax correction.

Part 4: explanation

Line 41 for corrections with both underreported and overreported amounts, line 42 for reclassified workers, and line 43 for a detailed explanation.

Part 5 and the page 7 chart

The signature, printed name, title, date and daytime phone, the paid preparer section, and a page 7 chart titled "¿Qué proceso debe usar?" (Which process should you use?).

How to fill out Form 944-X (sp)

  1. 1

    Header on every page

    Enter the EIN, names and address, the year being corrected (AAAA) and the discovery date (MM/DD/AAAA). Pages 2 to 6 repeat the name, EIN and corrected year at the top.

  2. 2

    Pick one process

    Check line 1 or line 2. The form says line 1 is checked when correcting both underreported and overreported amounts, and line 2 is not checked if any underreported amount is corrected.

  3. 3

    Certify in Part 2

    Check line 3. The form says to skip lines 4 and 5 when correcting only underreported amounts. For overreported amounts, at least one box on line 4 or line 5 is checked.

  4. 4

    Enter corrections

    On each line that changes, enter the corrected total, the amount originally reported or as previously corrected, and the difference, with a minus sign if negative. Line 8 multiplies by 0.124, or 0.062 for the employer share only.

  5. 5

    Total and explain

    Line 22 combines column 4 of lines 7 to 21, and line 27 combines lines 22 to 26c. Check lines 41 and 42 if they apply, then explain on line 43 how the corrections were determined.

  6. 6

    Sign page 6

    The signer prints their name and title, signs, dates and adds the best daytime phone. A paid preparer completes the section below.

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Where it goes, payment and timing

Where to send it

To the IRS. The English instructions give a state chart: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0044 for some states and Ogden, UT 84201-0044 for others, and Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 with no legal residence or principal place of business in any state.

Amount owed

The form says a line 27 amount above zero is owed and is paid by the time the return is filed. It points to the instructions for how to pay.

Negative line 27

With line 1 checked, the amount is credited to Form 944 or Form 941 for the period in which this form is filed. With line 2 checked, it is the amount to be refunded or abated.

Period of limitations

The instructions say overreported taxes are generally corrected within 3 years of the date Form 944 was filed or 2 years from the date the tax was paid, whichever is later, and underreported taxes within 3 years of filing.

Last 90 days

The page 7 chart says that within 90 days before the period of limitations for credit or refund expires, overreported amounts are corrected only through the claim process.

Not with Form 944

The form says not to attach it to Form 944 unless reclassifying workers, as described in the instructions for line 42.

Related forms

Who files Form 944-X (sp)?

  • Employers that filed Form 944

    The form says it corrects errors made on Form 944, and the Part 5 declaration states that an original Form 944 was filed.

  • Employers now filing Form 941

    Part 1 says a negative line 27 under the adjustment process is credited to Form 944 or Form 941 for the period in which this form is filed. Line 27 refers current Form 941 filers to the instructions.

  • Paid preparers

    Page 6 has a section for paid preparers only, with the preparer's name, PTIN, signature, date, firm name, EIN, address and phone, and a self-employed box.

  • Affected employees

    Employees do not file it. On lines 4 and 5 the employer certifies whether it repaid them, or holds their written statements or authorizations.

  • Who receives it

    The IRS. The English instructions give mailing addresses that depend on the state where the business is located.

The employer that filed Form 944 completes it and sends it to the IRS. Employees do not file it.

Official sources and the blank

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Questions about Form 944-X

What language is Form 944-X (sp) in?

The PDF is in Spanish. The IRS lists it as the Spanish Version of Form 944-X. This page describes it in English.

Is there an English edition?

Yes. Form 944-X is the English edition. The IRS lists both at the April 2025 revision.

Which instructions go with it?

The form says to read the separate instructions first and prints www.irs.gov/Form944XSP. This page links the IRS Instructions for Form 944-X, which are in English.

Can one form correct several years?

No. The form says to use a separate Form 944-X for each year being corrected.

What is the difference between line 1 and line 2?

Line 1 is the adjustment process, where a negative total is credited to Form 944 or Form 941. Line 2 is the claim process, used only for overreported amounts, to ask for a refund or abatement.

Do lines 33 to 40 apply to every year?

No. The form says lines 33 to 40 do not apply to years beginning before January 1, 2021.

Can I fill out Form 944-X (sp) online?

Yes. The PDF can be filled out in the browser on this page and downloaded without an account.