IRS Form 944 is used to report annual federal taxes. This form is designed for small employers (those with annual liability for social security, Medicare, and federal income taxes of $1000 or less) so they can file and pay taxes once a year instead of every quarter.
Why Would You Use 944?
The IRS will notify you if you need to file a 944 instead of a 941, 941-SS, or 941-PR. If you haven’t been notified to file a 944 but estimate your employment tax liability will be less than $1000, contact the IRS.
Form 944 Deadlines
The following are the due dates for each filing type. Forms must be transmitted to the IRS before the deadline.
- IRS eFile > January 31
- IRS eFile (If taxes are already paid) > February 10
If a due date falls on a weekend or holiday, it will be due the next business day.