Fill out Form 944 (Employer's Annual Federal Tax Return) online
Form 944 is designed for the smallest employers whose annual liability for Social Security, Medicare, and federal income tax withholding is $1,000 or less. It allows these employers to file once per year instead of quarterly, reducing administrative burden.
How to fill out Form 944 (Employer's Annual Federal Tax Return)
Enter employer information
Fill in your business name, address, and EIN at the top of the form. Confirm that you have been notified by the IRS to file Form 944.
Report wages and withholding
Enter total wages, tips, and other compensation paid during the year. Report the federal income tax withheld and the taxable Social Security and Medicare wages.
Calculate total taxes
Add the federal income tax withheld to the employer and employee shares of Social Security and Medicare taxes. Apply adjustments for fractions of cents, sick pay, or tips if applicable.
Report deposits and calculate balance
Enter any tax deposits made during the year. Calculate the balance due or overpayment. If your annual liability is $2,500 or less, you may pay the full amount with the return.
About Form 944 (Employer's Annual Federal Tax Return)
Who needs this form
Small employers notified by the IRS that they are eligible to file Form 944 instead of Form 941. These are typically businesses with very few employees and an annual employment tax liability of $1,000 or less. You must be authorized by the IRS to file Form 944.
Where to submit
File annually with the IRS by the deadline listed in the latest Form 944 instructions (typically January 31 of the following year). File electronically or mail to the IRS address specified in the instructions for your state.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Filing Form 944 without IRS authorization (you must be notified that you qualify)
- Continuing to file Form 944 after your annual tax liability exceeds $1,000 (you must switch to Form 941)
- Not making tax deposits when the annual liability exceeds $2,500
- Failing to reconcile the annual Form 944 with W-2 totals issued to employees
Frequently asked questions
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Can I choose to file Form 944 instead of Form 941?
No. You cannot simply elect to file Form 944. The IRS must notify you that you are eligible based on your expected annual employment tax liability being $1,000 or less. If you believe you qualify, you can contact the IRS to request to file Form 944. If your liability later exceeds $1,000, you must switch back to quarterly filing on Form 941.
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