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Form 944, Employer's ANNUAL Federal Tax Return

Form 944 is designed so the 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.

If you previously filed Form 944-SS or Form 944-PR and still qualify for an annual filing status, file Form 944.


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Form 944

Instructions for Form 944 (HTML)


Recent Developments

Certain Taxpayers May Now File Their Employment Taxes Annually -- 1-FEB-2013

Notice 2013-8: Application of Retroactive Increase in Excludable Transit Benefits


Other Items You May Find Useful:

All Form 944 Revisions

Other Items Related To Form 944

Other Current Products


Comment on Form 944

Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Page Last Reviewed or Updated: 2013-02-07