2020
Instructions for Form 944
Employer's ANNUAL Federal Tax Return
Department of the Treasury
Internal Revenue Service
Section references are to the Internal Revenue Code
unless otherwise noted.
Future Developments
For the latest information about developments related to
Form 944 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form944.
What's New
Changes to Form 944 for coronavirus (COVID-19) re-
lated employment tax credits and other tax relief.
The following significant changes have been made to
Form 944 to allow for the reporting of new employment tax
credits and other tax relief related to COVID-19.
• The new credit for qualified sick and family leave wages
is reported on line 8b and, if applicable, line 10d. The
employee share of social security tax on qualified sick and
family leave wages is reported on lines 4a(i) and 4a(ii).
Qualified sick and family leave wages aren’t subject to the
employer share of social security tax. Qualified sick and
family leave wages not included on lines 4a(i) and 4a(ii)
because the wages reported on that line are limited by the
social security wage base are included on line 4c.
Qualified health plan expenses allocable to qualified sick
and family leave wages are reported on lines 15 and 16.
See the instructions for line 8b for information about the
new credit for qualified sick and family leave wages.
• The new employee retention credit is reported on
line 8c and, if applicable, line 10e. Qualified wages
(excluding qualified health plan expenses) for the
employee retention credit are reported on line 17 (these
amounts should also be included as wages on lines 4a
and 4c, and, if applicable, line 4d). Qualified health plan
expenses allocable to the qualified wages for the
employee retention credit are reported on line 18. See the
instructions for line 8c for information about the new
employee retention credit.
• Employers, including government employers, can defer
the deposit of the employer share of social s