Instructions for IRS Form 944 Employer's Annual Federal Tax Return

This document contains official instructions for IRS Form 944 , Employer's Annual Federal Tax Return - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury.

FAQ

Q: What is IRS Form 944?
A: IRS Form 944 is the Employer's Annual Federal Tax Return.

Q: Who needs to file IRS Form 944?
A: Certain small employers who meet certain criteria need to file IRS Form 944 instead of Form 941.

Q: What is the purpose of IRS Form 944?
A: IRS Form 944 is used by eligible small employers to report and pay their annual employment taxes.

Q: How often do I need to file IRS Form 944?
A: Employers who file Form 944 are required to file it annually.

Q: What are the eligibility requirements to file IRS Form 944?
A: To be eligible to file Form 944, an employer must have a total annual liability of $1,000 or less for social security, Medicare, and withheld federal income taxes.

Q: What are the penalties for not filing Form 944?
A: Failure to file IRS Form 944 or filing it late may result in penalties and interest.

Q: Can I e-file IRS Form 944?
A: Yes, you can e-file IRS Form 944 using IRS-approved software or through a tax professional.

Q: When is the deadline to file IRS Form 944?
A: The deadline to file IRS Form 944 is January 31 of the following year.

Q: What other forms do I need to submit with IRS Form 944?
A: In addition to Form 944, you may need to submit Schedule R if you paid wages subject to the Additional Medicare Tax or if you are a semiweekly schedule depositor.

Q: Can I request an extension to file IRS Form 944?
A: Yes, you can request an extension of time to file IRS Form 944 using Form 944-X.

Q: What is the minimum threshold for filing IRS Form 944?
A: If your total annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less, you can file IRS Form 944.

Q: Do I need to attach copies of W-2 forms with IRS Form 944?
A: No, you do not need to attach copies of W-2 forms with IRS Form 944. However, you must provide W-2 forms to your employees and submit Copy A of each employee's W-2 with Form W-3 to the Social Security Administration.