I believe this coin is a counterfeit. I hope I'm wrong.
The obverse shows a normal, well centered first strike and a 180 degree rotated second strike that is off-center east, eliminating the last digit of the date. If genuine, the reverse should show a normal, well centered first strike and 180 degree rotated second strike that is off-center west
, eliminating part of the left
wheat stalk. The pictured coin shows the reverse second strike also east, with a missing portion of the right wheat stalk.
Lincoln's portrait looks like the one used on the well-known Chinese counterfeit off center 1951-D Lincoln Cent
The date is wrong for a 1944 cent. In the 1940s, all eleven fours are different, including both fours in 1944. The 1944 cent had a pointed sans serif first four, with an angled ending crossbar and a snub sans serif second four, also with an angled ending crossbar. The pictured coin shows a serif second four.
IMHO, this is another (new?) Chinese counterfeit.