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Official form guide
Form 944: Employer's Annual Federal Tax Return
IRS Form 944 is Employer's Annual Federal Tax Return, designed for smallest employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. It allows filing once a year instead of quarterly.
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IRS Form 944 - Employer's Annual Federal Tax Return
IRS Form 944 is Employer's Annual Federal Tax Return, designed for smallest employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. It allows filing once a year instead of quarterly.
Risk Radar
Scan points- 1Failing to file Form 944 on time or reporting your tax liability inaccurately will result in penalties and interest charges.
- 2Filing paper Form 944 when electronic filing was used (or vice versa).
- 3Not entering the employer's name and EIN at the top of page 2.
- 4Failing to report tax liability accurately on the form.
- 5Sending a paper copy without sufficient postage.
Plain English
This form lets small businesses file their employment tax obligations just one time per calendar year instead of every three months. By submitting Form 944, the employer reports their total annual payroll taxes and income tax withholdings to the IRS. This prevents having to submit multiple quarterly forms (like Form 941) throughout the year.
Submission Date
- Filing date: 2025-11-24 22:10:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a smallest employer whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less.
- Do not use this form when your tax liability requires deposits instead of paying the full amount on Form 944, as you may be subject to a penalty.
- Check Form 944-V instead when you are using a check or money order to pay your balance due on Form 944.
Form selector
Use this form or another form?
You owe less than $1,000 annually
You can file and pay taxes only once per year instead of quarterly.
✓ Confirm you meet the liability threshold.
Your employer identification number (EIN) is not yet known
You may apply for an EIN by faxing or mailing this form to the IRS.
✓ Ensure you write 'Applied For' on Box 1 if necessary.
You cannot pay the full amount owed
You can apply online if your total liability is $25,000 or less and you can pay it in 24 months.
✓ Review the eligibility criteria for installment agreement.
Online Payment Agreement Application
Deadline or filing window
To request filing Form 944 for calendar year 2026, the employer must call the IRS between January 1, 2026, and April 1, 2026. Alternatively, a written request must be postmarked by March 16, 2026. If no notification is received, quarterly Forms 941 must be filed.
Checklist
What you need before filling it out
Purpose of Form 944
Annual liability for SS, Medicare, and withheld federal income taxes must be $1,000 or less · Instructions p.4
Social Security Tax Rate (2025)
6.2% each for employee and employer · Instructions p.1
Wage Base Limit (SS, 2025)
$176,100 · Instructions p.1
Payment Method
Check/Money Order payable to 'United States Treasury' · Form 944 / Instructions
Installment Agreement Eligibility
Total owed is $25,000 or less AND you can pay in full within 24 months · Instructions p.10
Before you submit
- 1Complete Part 1 of Form 944 with entity information.
- 2Enter your Employer Identification Number (EIN) in Box 1, or write 'Applied For' and the application date if you lack one.
- 3Accurately enter the amount paid on Line 2 (Box 2).
- 4Ensure your name and address are correctly listed on Line 3 (Box 3).
- 5Make sure your payment check/money order is payable to 'United States Treasury.'
- 6Verify that you have entered your EIN, 'Form 944,' and the tax year ('2025') on the payment instrument.
- 7If using Form 944-V, detach it from your payment before mailing.
How to file this form
- 1Complete all entity information in Part 1 of Form 944.
- 2Enter your EIN into Box 1 and the amount paid into Box 2 on Form 944.
- 3Ensure your check or money order is made payable to 'United States Treasury' and include your EIN, 'Form 944,' and '2025' written on it.
- 4Detach Form 944-V (if applicable) from the payment instrument.
- 5Mail the completed Form 944 along with its detached payment/voucher to the address provided in the Instructions for Form 944.
Known limitations
- 1Household employers do not file Form 944 if they employ only household employees.
- 2Agricultural employers cannot file Form 944.
- 3Employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), the U.S. Virgin Islands (USVI), and Puerto Rico must skip lines 1 and 2 on Form 944 unless they have employees subject to U.S. income tax withholding.
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. The instructions direct users to IRS.gov/Form944 for the latest information regarding Form 944 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/25.
- Tax rates (for 2025) — verify Social Security is 6.2% each and Medicare is 1.45% each for employee and employer.
- Filing address — check the Instructions for Form 944 for the specific mailing location.
- Payment instructions — confirm checks must be made payable to 'United States Treasury.'
- Installment agreement limit — verify the total amount owed is $25,000 or less if applying online.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 944.
- 2The instructions state that references to federal income tax withholding do not apply to employers in American Samoa, Guam, CNMI, USVI, and Puerto Rico unless they have employees subject to U.S. income tax withholding.
- 3Employers who want to file quarterly Forms 941 instead of Form 944 must contact the IRS to request this option.
- 4For more in-depth information about payroll tax topics relating to Form 944, consult Pub. 15.
Sources
- SRCInstructions p.1 — The social security tax rate is 6.2% each for the employee and employer.
- SRCInstructions p.1 — The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2024.
- SRCInstructions p.1 — Social security and Medicare taxes apply to the wages of household workers you pay $2,800 or more in cash wages in 2025.
- SRCInstructions p.4 — Form 944 is designed so smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.
- SRCInstructions p.2 — Employers can request to file quarterly Forms 941 in- stead of Form 944.
- SRCForm p.1 — You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing.
Common confusion points
Must I file Form 944 if my annual liability is exactly $1,000?
The form is for employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less.
→ Confirm the total liability is $1,000 or less.
Do I file Form 944 even if my state doesn't require it?
The instructions focus on who must file based on IRS notification, but general filing mechanics apply; this form allows annual filing instead of quarterly.
→ Check if the IRS notified you in writing to file Form 944.
What counts as 'Household employers'?
Employers that employ only household employees are exempt from filing Form 944.
→ Verify your employee base consists solely of household workers.
If I am a small business, can I still be required to file Form 944?
Yes, you must file annual Form 944 instead of quarterly Forms 941 only if the IRS notified you in writing, even if you are a smallest employer.
→ Check for written notification from the IRS.
Does overtime compensation always count toward my tax liability on this form?
Generally, yes; overtime compensation is still subject to both the employer share and employee share of social security tax and Medicare tax.
→ Review your payroll records to ensure all overtime wages are included.
What if I want to file quarterly Forms 941 instead of Form 944?
You must contact the IRS specifically to request this option, as filing Form 944 is the default requirement when notified by the IRS.
→ Contact your local tax department or the IRS to make the switch.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Consult Pub. 15 for more in-depth information about payroll tax topics relating to Form 944.
Questions about IRS Form 944
What is IRS Form 944 used for?
This form lets small businesses file their employment tax obligations just one time per calendar year instead of every three months. By submitting Form 944, the employer reports their total annual payroll taxes and income tax withholdings to the IRS. This prevents having to submit multiple quarterly forms (like Form 941) throughout the year.
Who must file IRS Form 944?
The smallest employers must file Form 944 if their annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. This applies unless the IRS notifies them to file quarterly Forms 941 instead.
What information does IRS Form 944 require?
Form 944 collects details such as the employer's name and address, and requires entry of the EIN on both page 1 and page 2. The form reports the total annual liability for social security, Medicare, and withheld federal income taxes.
When is IRS Form 944 due?
The Form 944 must be filed once for each calendar year. If submitted late, it is treated as timely if properly addressed, contains sufficient postage, and is postmarked by the due date.
Where do I file IRS Form 944?
Employers can file Form 944 electronically via IRS.gov/EmploymentEfile or send a paper copy to the appropriate mailing address specified later in the instructions. The acceptance of electronic filing depends on whether a fee may be charged.
How do I complete IRS Form 944?
First, the employer must enter their EIN, name, and address in the designated spaces. Next, ensure the name and EIN are also entered at the top of page 2. Finally, the form must be properly signed before sending it to meet filing requirements.
What happens if IRS Form 944 is filed incorrectly?
If penalties and interest are not avoided, they are charged on taxes paid late and returns filed late at a rate set by law. Failure to file on time or report accurately can trigger these charges.
Must I file Form 944 if my annual liability is exactly $1,000?
The form is for employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. Confirm the total liability is $1,000 or less.
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