Form 944: Employer's Annual Federal Tax Return

Allows small employers (those with annual employment tax liability of $1,000 or less) to file annually instead of quarterly, reporting income taxes and FICA taxes.

Download Form 944 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Small employers notified by the IRS that they are eligible to file Form 944 instead of Form 941.

Key Fields

Wages/tips subject to taxes
Federal income tax withheld
Social Security tax
Medicare tax
Total deposits

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-deposit penalties of 2% to 15%.

Related Forms

Form 941

Employer's Quarterly Federal Tax Return

Form 940

Employer's Annual Federal Unemployment (FUTA) Tax Return

W-2

Wage and Tax Statement

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