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    File IRS Form 944

    Article ID: 1000893

    Overview

    Some employers with smaller payrolls file Form 944, Employer's Annual Federal Tax Return, instead of filing Form 941, Employer's Quarterly Federal Tax Return. This article explains the requirements for filing Form 944.

    Assumptions

    You meet the requirements for filing Form 944.

    Expected Outcome

    You will understand the requirements for filing Form 944.

    Details

    Generally, if you have an annual liability of $1,000 or less for withheld income, Social Security and Medicare taxes, you are affected by this change in filing requirement from a 941 filer to a 944 filer and the IRS will notify you early in the year.

    Form 944 is an annual payroll tax form on which you report:

    • Employee wages you paid
    • Tips your employees received
    • Federal income tax you withheld
    • Both the employer's and the employee's share of Social Security and Medicare taxes
    • Advance earned income tax credit (EIC) payments
    You file 944 returns annually, on a calendar-year basis, even if your fiscal year is different from the calendar year. See how QuickBooks calculates numbers on Form 944.

    The IRS will notify a taxpayer if they have been designated an annual 944 filer. Unless the taxpayer contacts the IRS by a date specified by the agency to request the designation be changed, they will be responsible for filing the 944 return. A 944 filing requirement is intended for companies that have tax liabilities of $1000.00 or less. A company that has received notification by the IRS that they are a 944 filer remains responsible for filing the 944 for the specified tax year even if they have taxes exceeding $1000.00. If the taxpayer goes over the $1000.00 in tax liabilities but is $2500.00 or less during the tax year, the taxes can be paid with the 944 return on or before the due date.

    For the most current information about deposit requirements for filing Form 944, review the 941 & 944 deposit requirements and IRS forms and instructions, or contact the IRS.

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