Form 944: Annual Federal Tax Return Online

What is 944?

Form 944 reports the same things as the 941, wages, withheld income tax, Social Security and Medicare, but once a year, due January 31. It exists so employers with very small payrolls, roughly $5,000 or less of annual wages, are not burdened with quarterly filings.

You file it only if the IRS has notified you to; you cannot simply choose it, and once designated you must file the 944 even if you would prefer quarterly 941s, until the IRS changes your filing requirement.

Who files 944?

Employers the IRS has notified in writing to file Form 944
New employers who requested annual filing when applying for their EIN and were approved
Small businesses whose expected annual employment tax is $1,000 or less

How to fill out 944

Enter your EIN and business information.
Report annual wages, withheld federal income tax, and FICA wages and taxes.
Reconcile total tax against deposits made during the year.
Download, sign, and file by January 31.

Quick fill 944 on this page

Prefer to see the form itself while you type? Open 944 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 56 fields

Page 1. Employer identification number (E I N). First 2 digits.

Last 7 digits.

Name (not your trade name)

Trade name (if any)

Number Street Suite or room number

City

State

ZIP code

Foreign country name

Foreign province/county

Foreign postal code

1. Wages, tips, and other compensation. Dollars.

1. Cents.

2. Federal income tax withheld from wages, tips, and other compensation. Dollars.

2. Cents.

Check here and go to line 5.

4. Taxable social security and Medicare wages and tips: a. Taxable social security wages. Column 1. Dollars.

4a. Cents.

4a. Column 1 multiplied by 0.124 equals. Column 2. Dollars.

4a. Cents.

4b. Taxable social security tips. Column 1. Dollars.

4b. Cents.

4b. Column 1 multiplied by 0.124 equals. Column 2. Dollars.

4b. Cents.

4c. Taxable Medicare wages & tips. Column 1. Dollars.

4c. Cents.

4c. Column 1 multiplied by 0.029 equals. Column 2. Dollars.

4c. Cents.

4d. Taxable wages & tips subject to Additional Medicare Tax withholding. Column 1. Dollars.

4d. Cents.

4d. Column 1 multiplied by 0.009 equals. Column 2. Dollars.

4d. Cents.

4e. Total social security and Medicare taxes. Add Column 2 from lines 4a, 4b, 4c, and 4d. Dollars.

4e. Cents.

5. Total taxes before adjustments. Add lines 2 and 4e. Dollars.

5. Cents.

6. Current year’s adjustments (see instructions). Dollars.

6. Cents.

7. Total taxes after adjustments. Combine lines 5 and 6. Dollars.

7. Cents.

8. Qualified small business payroll tax credit for increasing research activities. Attach Form 8974. Dollars.

8. Cents.

9. Total taxes after adjustments and nonrefundable credits. Subtract line 8 from line 7. Dollars.

9. Cents.

10. Total deposits for this year, including overpayment applied from a prior year and overpayments applied from Form 944-X, 941-X, or

10. Cents.

11. Balance due. If line 9 is more than line 10, enter the difference and see instructions. Dollars.

11. Cents.

12a. Overpayment. If line 10 is more than line 9, enter the difference. Dollars.

12a. Cents.

12b. Check one: Apply to next return.

12b. Send a refund.

12c. Routing number.

Checking

Savings

12e. Account number.

Page 2 51 fields

Page 2. Name (not your trade name).

Employer identification number (E I N). First 2 digits.

Last 7 digits.

Part 2: Tell us about your deposit schedule and tax liability for this year. 13. Check one: Line 9 is less than $2,500. Go to Part 3.

13. Line 9 is $2,500 or more. Enter your tax liability for each month. If you’re a semiweekly schedule depositor or you became one because

13a. Jan. Dollars.

13a. Cents.

13b. Feb. Dollars.

13b. Cents.

13c. Mar. Dollars.

13c. Cents.

13d. Apr. Dollars.

13d. Cents.

13e. May. Dollars.

13e. Cents.

13f. June. Dollars.

13f. Cents.

13g. July. Dollars.

13g. Cents.

13h. Aug. Dollars.

13h. Cents.

13i. Sept. Dollars.

13i. Cents.

13j. Oct. Dollars.

13j. Cents.

13k. Nov. Dollars.

13k. Cents.

13l. Dec. Dollars.

13l. Cents.

13m. Total liability for year. Add lines 13a through 13l. Total must equal line 9. Dollars.

13m. Cents.

14. If your business has closed or you stopped paying wages. Check here, and.

14. If your business has closed or you stopped paying wages. Enter the final date you paid wages; also attach a statement to your return.

Yes. Designee’s name and phone number

Designee's name.

and phone number.

Select a 5-digit personal identification number (P I N) to use when talking to the I R S.

No.

Part 5: Sign here. You MUST complete both pages of Form 944 and SIGN it. Print your name here.

Print your title here.

Best daytime phone.

Check if you’re self-employed

Preparer's name.

P T I N.

Firm’s name (or yours if self-employed).

E I N.

Address.

Phone.

City.

State.

Z I P code.

Page 3 7 fields

Page 3. 1. Enter your employer identification number (E I N). First 2 digits.

1. Last 7 digits.

Dollars

Cents

Your business name (individual name if sole proprietor).

Your address.

Your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.

Lock the PDF after filling (values become permanent, fields are removed)

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Frequently asked questions

Can I switch between 941 and 944?

Only with IRS consent. Call or write per the instructions early in the year; file whichever form the IRS has you designated for until it confirms a change.

What if my liability grows past $1,000 mid-year?

Finish the year on Form 944 and deposit as the rules require; the IRS will move you to quarterly 941s going forward.

Form 944, Employer’s Annual Federal Tax Return

What is 944?

Who files 944?

How to fill out 944

Quick fill 944 on this page

Frequently asked questions

Related forms

Form 941, Employer’s Quarterly Federal Tax Return

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return

Form SS-4, Application for Employer Identification Number