IRS Form 944, Employer's Annual Federal Tax Return, is a form used by the smallest employer to report Medicare, Social security and income taxes withheld from their employees' paychecks and pay their share of Medicare and Social Security taxes.
The most recent version of tax Form 944 was issued by the Internal Revenue Service (IRS) in 2019. A fillable version of the form is available for download below.
To be considered the smallest employer by the IRS, the business must accumulate tax liability not more than $1,000. This form is similar to IRS Form 941, Employer's Quarterly Federal Tax Return, but the difference between 941 and 944 forms is that Form 944 is filed by smallest employers on an annual basis, while IRS Form 941 is filed at the end of each quarter by employers with annual tax liability more than $1,000. The IRS will notify the employer, which form they should file.