IRS Form 944-X

944-X Deadline and Important Dates

Generally, 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. You may correct underreported taxes on a previously filed Form 944 if you file Form 944-X within 3 years of the date the Form 944 was filed. Each of these time frames are called a “period of limitations.” For purposes of the period of limitations, Forms 944 for a calendar year are considered filed on April 15 of the succeeding year if filed before that date.