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The IRS 944 form plays a crucial role for small business owners and certain agricultural employers, as it simplifies the reporting of payroll taxes. Instead of filing quarterly forms, eligible employers can file this annual form, making it a more manageable option for those with a lower payroll volume. Designed for those who expect to owe less than $1,000 in employment taxes for the year, the 944 form allows businesses to report federal income tax withheld, Social Security, and Medicare taxes. Completing the form accurately is essential to avoid penalties and ensure compliance with federal tax requirements. Additionally, understanding the deadlines for submission and the necessary documentation can help streamline the filing process. Many employers appreciate the convenience that comes with this annual filing, which helps keep their business finances on track while maintaining compliance with IRS regulations.

IRS 944 Example

Form 944 for 2020: Employer’s ANNUAL Federal Tax Return

Department of the Treasury — Internal Revenue Service

Employer identification number (EIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name (not your trade name)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Trade name (if any)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

Street

 

Suite or room number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign country name

 

 

Foreign province/county

 

Foreign postal code

Read the separate instructions before you complete Form 944. Type or print within the boxes.

OMB No. 1545-2007

Who Must File Form 944

You must file annual Form 944 instead of filing quarterly Forms 941

only if the IRS notified you in writing.

Go to www.irs.gov/Form944 for

instructions and the latest information.

Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern

Part 1: Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2, unless you have employees who are subject to U.S. income tax withholding.

1

Wages, tips, and other compensation

1

2

Federal income tax withheld from wages, tips, and other compensation

2

3

If no wages, tips, and other compensation are subject to social security or Medicare tax

3

.

.

Check and go to line 5.

4Taxable social security and Medicare wages and tips: Column 1

4a

Taxable social security wages

.

 

 

 

4a

(i) Qualified sick leave wages

.

 

 

 

4a

(ii) Qualified family leave wages

.

 

 

4b Taxable social security tips

.

 

 

 

4c

Taxable Medicare wages & tips

.

4d Taxable wages & tips subject

 

 

to Additional Medicare Tax

 

 

.

 

withholding

×0.124 =

×0.062 =

×0.062 =

×0.124 =

×0.029 =

×0.009 =

Column 2

.

.

.

.

.

.

 

4e Total social security and Medicare taxes. Add Column 2 from lines 4a, 4a(i), 4a(ii), 4b, 4c, and 4d

4e

 

.

 

 

 

 

 

 

 

5

Total taxes before adjustments. Add lines 2 and 4e

5

 

.

 

 

 

 

 

 

 

6

Current year’s adjustments (see instructions)

6

 

.

 

 

 

 

 

 

 

7

Total taxes after adjustments. Combine lines 5 and 6

. . . . . . . . . . . .

7

 

.

 

 

 

 

 

 

 

8a

Qualified small business payroll tax credit for increasing research activities. Attach Form 8974

8a

 

.

 

 

 

 

 

 

 

8b

Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 1

8b

 

.

 

 

 

 

 

 

 

8c

Nonrefundable portion of employee retention credit from Worksheet 1

8c

 

.

 

 

 

 

 

 

 

8d

Total nonrefundable credits. Add lines 8a, 8b, and 8c

8d

 

.

 

You MUST complete all three pages of Form 944 and SIGN it.

 

 

 

 

 

 

 

 

Next N

 

 

 

 

 

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.

Cat. No. 39316N

Form 944 (2020)

Name (not your trade name)

Employer identification number (EIN)

Part 1: Answer these questions for this year. (continued)

9

Total taxes after adjustments and nonrefundable credits. Subtract line 8d from line 7 . .

9

10a

Total deposits for this year, including overpayment applied from a prior year and

 

 

overpayments applied from Form 944-X, 944-X (SP), 941-X, or 941-X (PR)

10a

10b

Deferred amount of the employer share of social security tax

10b

10c

Deferred amount of the employee share of social security tax

10c

10d

Refundable portion of credit for qualified sick and family leave wages from Worksheet 1

10d

10e

Refundable portion of employee retention credit from Worksheet 1

10e

.

.

.

.

.

.

10f

Total deposits, deferrals, and refundable credits. Add lines 10a, 10b, 10c, 10d, and 10e

.

10f

10g

Total advances received from filing Form(s) 7200 for the year

.

10g

10h

Total deposits, deferrals, and refundable credits less advances. Subtract line 10g from

 

 

 

line 10f

. . . . . . . . . . . . . . . . . . . . . . . . . .

.

10h

11

Balance due. If line 9 is more than line 10h, enter the difference and see instructions . .

.

11

.

.

.

.

12Overpayment. If line 10h is more than line 9, enter the difference

.

Check one:

Apply to next return.

Send a refund.

Part 2: Tell us about your deposit schedule and tax liability for this year.

13 Check one:

Line 9 is less than $2,500. Go to Part 3.

Line 9 is $2,500 or more. Enter your tax liability for each month. If you’re a semiweekly schedule depositor or you became one because you accumulated $100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.

13a

13b

13c

Jan.

.

Feb.

.

Mar.

.

13d

13e

13f

Apr.

.

May

.

June

.

13g

13h

13i

July

.

Aug.

.

Sept.

.

13j

13k

13l

Oct.

.

Nov.

.

Dec.

.

Total liability for year. Add lines 13a through 13l. Total must equal line 9.

13m

You MUST complete all three pages of Form 944 and SIGN it.

.

Next N

Page 2

Form 944 (2020)

Name (not your trade name)

Employer identification number (EIN)

Part 3: Tell us about your business. If any question does NOT apply to your business, leave it blank.

14 If your business has closed or you stopped paying wages

. . . . . . . . . . . . . .

Check here, and

 

 

 

 

enter the final date you paid wages

/

/

; also attach a statement to your return. See instructions.

15

Qualified health plan expenses allocable to qualified sick leave wages

15

16

Qualified health plan expenses allocable to qualified family leave wages

16

17

Qualified wages for the employee retention credit

17

18

Qualified health plan expenses allocable to wages reported on line 17

18

19

Credit from Form 5884-C, line 11, for the year

. . . . . . . . . . . . . .

19

Part 4: May we speak with your third-party designee?

.

.

.

.

.

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details.

Yes. Designee’s name and phone number

Select a 5-digit personal identification number (PIN) to use when talking to the IRS.

No.

Part 5: Sign here. You MUST complete all three pages of Form 944 and SIGN it.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

 

 

 

 

 

Print your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sign your

 

 

 

name here

 

 

 

 

 

 

name here

 

 

 

Print your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

title here

 

 

 

 

 

 

 

 

 

 

 

 

 

Date

 

 

 

Best daytime phone

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paid Preparer Use Only

 

 

Check if you’re self-employed

 

 

 

 

 

Preparer’s name

 

 

PTIN

 

 

 

Preparer’s signature

 

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm’s name (or yours

 

 

 

EIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if self-employed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

Phone

City

State

ZIP code

Page 3

Form 944 (2020)

This page intentionally left blank

Form 944-V, Payment Voucher

Purpose of Form

Complete Form 944-V if you’re making a payment with Form 944. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you.

Making Payments With Form 944

To avoid a penalty, make your payment with your 2020 Form 944 only if one of the following applies.

Your net taxes for the year (Form 944, line 9) are less than $2,500 and you’re paying in full with a timely filed return.

Your net taxes for the year (Form 944, line 9) are $2,500 or more and you already deposited the taxes you owed for the first, second, and third quarters of 2020; your net taxes for the fourth quarter are less than $2,500; and you’re paying, in full, the tax you owe for the fourth quarter of 2020 with a timely filed return.

You’re a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details. In this case, the amount of your payment may be $2,500 or more.

Otherwise, you must make deposits by electronic funds transfer. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for deposit instructions. Don’t use Form 944-V to make federal tax deposits.

Use Form 944-V when making any payment with F! Form 944. However, if you pay an amount with

Form 944 that should’ve been deposited, you CAUTION may be subject to a penalty. See section 11 of

Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details.

Specific Instructions

Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by visiting the IRS website at www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form 944, write “Applied For” and the date you applied in this entry space.

Box 2—Amount paid. Enter the amount paid with Form 944.

Box 3—Name and address. Enter your name and address as shown on Form 944.

Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, “Form 944,” and “2020” on your check or money order. Don’t send cash. Don’t staple Form 944-V or your payment to Form 944 (or to each other).

Detach Form 944-V and send it with your payment and Form 944 to the address provided in the Instructions for Form 944.

Note: You must also complete the entity information above Part 1 on Form 944.

Detach Here and Mail With Your Payment and Form 944.

H

H

 

Form 944-V

Department of the Treasury

Internal Revenue Service

1Enter your employer identification

number (EIN).

 

Payment Voucher

OMB No. 1545-2007

 

 

 

 

 

Don’t staple this voucher or your payment to Form 944.

2020

 

 

 

 

2

Dollars

Cents

Enter the amount of your payment.

Make your check or money order payable to “United States Treasury”

3Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.

Form 944 (2020)

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil

and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file Form 944 will vary depending on individual circumstances. The estimated average time is:

Recordkeeping

 

16 hr., 44 min.

Learning about the law or the form .

.

. . 40 min.

Preparing, copying, assembling, and

 

 

sending the form to the IRS . . . .

.

2 hr., 10 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making Form 944 simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 944 to this address. Instead, see Where Should You File? in the Instructions for Form 944.

File Breakdown

Fact Name Description
Purpose The IRS 944 form is used by eligible small employers to report and pay their employee payroll taxes annually instead of quarterly.
Eligibility Businesses with an expected annual payroll tax liability of $1,000 or less can file this form.
Filing Deadline The form must be filed by January 31 of the year following the tax year being reported.
State-Specific Considerations While the IRS 944 is a federal form, states also have their own employment tax forms that may need to be filed, governed by state laws related to employment taxes.

Guide to Using IRS 944

Completing the IRS 944 form is an essential task for certain employers, assisting in the reporting of payroll taxes. After filling out the form, it must be submitted by the specified deadline to ensure compliance with federal tax obligations. The following steps provide guidance to facilitate the accurate completion of the form.

  1. Gather all necessary information, which includes your Employer Identification Number (EIN), the tax year for which you are filing, and the total amount of wages paid to employees.
  2. Open the IRS 944 form, which can be downloaded from the IRS website or obtained through the mail.
  3. Fill out your legal name and business address in the designated fields at the top of the form.
  4. Indicate your EIN in the appropriate box on the form to identify your business.
  5. Complete Part 1 of the form, which includes detailed information about your tax liability and any adjustments needed for the current tax year.
  6. Provide the total wages paid during the year in Part 1, Line 1.
  7. Calculate the total taxes withheld and enter this amount in Line 2 of Part 1.
  8. Review Lines 3 through 7, ensuring that each entry reflects accurate data from your payroll records.
  9. Move to Part 2 to confirm if your business qualifies to file Form 944, checking all relevant boxes as necessary.
  10. Sign and date the form at the bottom of Part 3. This signature certifies that the information provided is complete and accurate.
  11. Make a copy of the completed form for your records before submitting it.
  12. Submit the IRS 944 form by mail to the address specified in the form instructions or file electronically if eligible.

Get Answers on IRS 944

What is the IRS 944 form?

The IRS 944 form is a tax form used by small businesses to report annual payroll taxes to the Internal Revenue Service (IRS). If your business had a low payroll amount, you may be eligible to file this form instead of the more common quarterly 941 form.

Who can file the IRS 944 form?

Generally, businesses with an annual payroll tax liability of $1,000 or less should file the 944 form. Eligibility also depends on the IRS's determination, which can be based on the size of your business and its payroll. If you meet these criteria, the IRS may inform you that you should file this form instead of the 941.

When is the IRS 944 form due?

The IRS 944 form is due on January 31 of the following year for the tax year you’re reporting. If the due date falls on a weekend or federal holiday, the deadline shifts to the next business day.

How do I obtain the IRS 944 form?

You can download the IRS 944 form directly from the IRS website. Simply search for "IRS 944 form" on the site, and you will find a PDF version that you can fill out and print. You can also request a paper form via mail from the IRS if you prefer.

Can I file the IRS 944 form electronically?

Yes, you may file the IRS 944 form electronically using approved e-filing software or through a tax professional. This method can streamline the process and might offer quicker confirmation of your filing.

What if I miss the deadline to file the IRS 944 form?

If you miss the filing deadline for the IRS 944 form, you may incur penalties or interest on any taxes owed. It's important to file your form as soon as possible, even if it’s after the deadline. Consider reaching out to the IRS for guidance on your situation.

What information do I need to complete the IRS 944 form?

To complete the IRS 944 form, you will need:

  • Your business name and employer identification number (EIN).
  • Total wages paid to employees.
  • Total payroll taxes withheld, including Social Security and Medicare taxes.
  • Any tax credits you are claiming.

What happens after I file the IRS 944 form?

Once you file the IRS 944 form, the IRS will process it and apply any tax payments you’ve made. You will receive a confirmation when your form is processed. Keep a copy of the form for your records and monitor your account for any updates from the IRS.

Where can I get help if I'm confused about the IRS 944 form?

If you’re unsure about anything related to the IRS 944 form, several resources are available:

  • The IRS website has helpful guidance and frequently asked questions.
  • You can contact the IRS directly via phone for assistance.
  • Consider consulting a tax professional who can provide personalized advice based on your business’s situation.

Common mistakes

When filling out the IRS 944 form, it is common for individuals to encounter mistakes that can lead to complications in their tax reporting. One frequent error is failing to accurately report the total amount of wages paid to employees. This total must reflect all applicable wages for the tax year. Incorrectly entering this figure can result in penalties or delayed processing of the return.

Another mistake often made is improperly calculating the payroll tax liabilities. The IRS 944 form requires specific calculations for federal income tax withholding, Social Security tax, and Medicare tax. Miscalculations can occur due to neglecting to consider updates to tax rates or omitting some employees from the payroll tax process, which can create issues during an audit.

Many people also overlook the importance of signing the form. The IRS mandates that all forms be signed and dated by an authorized person. Failure to complete this step may result in the return being rejected or considered invalid. Signing the form certifies the information provided is accurate and complete, which is a crucial element of compliance.

Lastly, submitting the IRS 944 form to the wrong address can lead to significant delays. Each tax form has specific submission instructions based on the taxpayer's location and the nature of their business. It is essential to verify the correct mailing address to ensure timely and proper processing.

Documents used along the form

The IRS 944 form is used by eligible small employers to report annual payroll taxes. While it serves a specific function, several other forms and documents often accompany it in the context of payroll and tax reporting. Each document plays a role in ensuring compliance and accuracy in reporting.

  • Form 941: This is the Employer's Quarterly Federal Tax Return. Employers use it to report income taxes withheld from employee wages and both social security and Medicare taxes. Unlike Form 944, it requires quarterly submission.
  • Form W-2: Employers must issue this form to employees at year-end. It reports the total wages earned and taxes withheld during the year, aiding employees in their personal tax returns.
  • Form W-3: This is the Transmittal of Wage and Tax Statements. It summarizes the information on all W-2 forms issued by an employer for a calendar year, which gets submitted to the Social Security Administration.
  • Form 1099-MISC: For reporting miscellaneous payments, including non-employee compensation, this form is crucial for businesses hiring independent contractors, ensuring proper documentation of income for those recipients.
  • Form 940: Employers use this form to report Federal Unemployment Tax Act (FUTA) taxes annually. It helps the IRS track unemployment tax liabilities and report any applicable credits.

Understanding these forms and their interconnections helps small employers manage their tax duties more effectively. Each document complements the others, contributing to a cohesive payroll tax reporting strategy.

Similar forms

The IRS 944 form is primarily used by small employers to report their annual payroll taxes. Understanding similar documents helps clarify reporting requirements for employers. Below is a list of ten forms that are comparable in purpose or function to the IRS 944 form.

  • IRS 941 Form: This form is used quarterly to report income taxes, Social Security tax, and Medicare tax withheld from employees’ wages. Unlike the 944, which is annual, the 941 requires more frequent submissions.
  • IRS 943 Form: Tailored for agricultural employers, this form is used to report taxes withheld from agricultural workers. Similar to the 944, it focuses on payroll taxes but serves a specific industry.
  • IRS 940 Form: Employers file this form annually to report their Federal Unemployment Tax Act (FUTA) wages. While it focuses on unemployment taxes, like the 944, it is also an annual filing requirement.
  • W-2 Form: Issued to employees, this form summarizes annual wages and tax withholdings. It relates closely to the 944 since both deal with payroll reporting; however, the W-2 is provided to employees rather than the IRS.
  • W-3 Form: This form is a summary of W-2s submitted for employees. It acts as a transmittal, similar to how the 944 summarizes the employer's tax obligations annually.
  • Form 1099-MISC: Used to report miscellaneous income, particularly for independent contractors. While the 944 focuses on employee wages, both forms report taxable income to the IRS.
  • Form 1099-NEC: This form specifically reports payments made to non-employees. Like the 944, it records income but is distinct in its focus on non-employee compensation.
  • SURFACE Form: This stands for the “State Unemployment Reporting Form,” which is used to report state unemployment insurance taxes. It serves a purpose similar to the 944 but focuses on state regulations rather than federal ones.
  • Form 8508: Employers use this to request a waiver from filing electronically. While it does not directly report taxes, it is part of the process for managing filings that include the 944.
  • Form 8822: This form is used to notify the IRS of a change of address for an entity. Its connection to employment forms like the 944 lies in the necessity for accurate contact information for tax matters.

Familiarity with these forms can help employers ensure compliance and streamline their payroll tax reporting process. Understanding the distinctions and similarities provides clarity in navigating tax responsibilities.

Dos and Don'ts

When filling out the IRS 944 form, it is important to approach the process thoughtfully. Here are some guidelines to consider:

  • Do: Ensure that all information is accurate and up-to-date.
  • Do: Double-check your employer identification number (EIN) for accuracy.
  • Do: Utilize the correct tax year when reporting your wages and taxes.
  • Do: Sign and date the form before submission.
  • Don't: Forget to include any necessary schedules or attachments required for your situation.
  • Don't: Leave any fields blank; if a section does not apply, indicate that clearly.

Following these recommendations can help ensure that the submission process runs smoothly and that the information provided is processed efficiently.

Misconceptions

The IRS 944 form is often misunderstood, leading to confusion among small business owners and employers. Here are seven common misconceptions about this important document:

  • 1. Everyone can use the IRS 944 form. Many believe that any employer can choose to use the IRS 944. However, this form is specifically for small businesses with an annual payroll tax liability of $1,000 or less.
  • 2. The form is only for businesses with employees. Some think that the IRS 944 applies solely to businesses that have employees. In reality, if a business is classified as a household employer, it may also be eligible to file this form.
  • 3. Filing the IRS 944 form eliminates the need for other tax forms. Many people assume that submitting the IRS 944 means they no longer have to deal with any other payroll tax responsibilities. However, employers must still file various federal and state tax forms as required.
  • 4. The due date for the IRS 944 form is always the same. Some think the filing date is consistent each year. The truth is, it varies. Generally, it is due by January 31st for the preceding calendar year.
  • 5. Once you elect to file IRS 944, you can never switch back. There's a belief that choosing the 944 form is a permanent decision. In fact, employers can request to switch back to the IRS 941 form if their payroll tax liability exceeds the limit.
  • 6. Filing late always results in penalties. Many fear that any late submission will lead to penalties and interest charges. However, the IRS may waive penalties for reasonable causes, so it's essential to communicate with them.
  • 7. You can submit the IRS 944 form anytime. Some people think they can simply submit this form whenever they feel ready. On the contrary, it must be submitted by the specified due date to be considered timely filed.

Understanding these misconceptions can help small business owners better navigate their obligations and avoid unnecessary complications. Awareness is key in managing taxes effectively and staying compliant.

Key takeaways

  • The IRS 944 form is specifically designed for small employers who expect to owe less than $1,000 in federal payroll taxes for the year.

  • This form allows eligible employers to report and pay their federal income tax withholding and Social Security and Medicare taxes on an annual basis instead of quarterly.

  • Employers must apply to use Form 944. The IRS will notify them if they qualify, usually by the end of the previous year.

  • The filing deadline for Form 944 is generally January 31 of the following year. Employers must make timely payments to avoid penalties.

  • To complete the form, employers must gather payroll records, including wages, tips, and other compensation paid to employees.

  • It’s essential for employers to keep accurate records throughout the year to simplify the filing process.

  • Form 944 can be filed either electronically or via paper submission, but electronic filing is generally more efficient and provides immediate confirmation of receipt.

  • If a business finds itself liable for more than $1,000 in payroll taxes in any given year, it must switch to filing the 941 form instead for subsequent years.