IRS Form 944 "Employer's Annual Federal Tax Return"

IRS Form 944 2019 Printable Pdf
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  1. What Is Form 944?
  2. Preview Document
  3. Download IRS Form 944 PDF
  4. What Is Form 944 Used For?
  5. IRS Form 944 Instructions
  6. When Is Form 944 Due?

What Is Form 944?

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.

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What Is Form 944 Used For?

IRS 944 Form is filed annually to report the IRS the amount of taxes withheld from the employees' paychecks and pay the employer's share of taxes.

IRS Form 944 Instructions

The IRS provides complete Instructions for IRS Form 944 that you can find summarized down below.

  1. Part 1. Questions for the Year
    1. Line 1, Wages, tips, and other compensation. Enter the amount of wages, tips and other compensations received by your employees within the year;
    2. Line 2, Federal income tax withheld from wages, tips, and other compensation. Enter the amount of tax you withheld from your employees' paychecks;
    3. Line 3. Check the box, if it applies to you;
    4. Lines 4a-d. Enter the taxable amount of wages or tips in Column 1, multiply this amount by the number given on the form and enter the result in Column 2;
    5. Line 4e. Add amounts entered in Lines 4a-d;
    6. Line 5, Total taxes before adjustments. Add amounts entered in Line 2 and 4e;
    7. Line 6, Current year's adjustments. Enter the amount of adjustments for the current year, using a minus sign for negative numbers;
    8. Line 7, Total taxes after adjustments. Add numbers from Lines 5 and 6;
    9. Line 8, Qualified small business payroll tax credit for increasing research activities. Enter the amount of payroll tax credit as it appears on your IRS form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities;
    10. Line 9, Total taxes after adjustments and credits. Subtract the amount entered in Line 8 from the amount in Line 7, enter the result;
    11. Line 10, Total deposits for this year, including overpayment applied from a prior year and overpayments applied from Form 944-X, 944-X (SP), 941-X, or 941-X (PR). Enter the number of deposits you made for the reported year;
    12. Lines 11 and 12. If the amount in Line 9 is larger than the amount in Line 10, fill line 11. Otherwise, fill line 12. Never fill both lines.
  2. Part 2, Deposit Schedule and Tax Liability. Check the applicable box and enter your tax liability for each month, if it applies.
  3. Part 3. Fill, if applicable.
  4. Part 4, Third-party Designee. If you want to assign a third party-designee to discuss your IRS form 944 with IRS, check the applicable box and provide their name and phone number, assign them a Personal Identification Number (PIN). Otherwise, check the applicable box and leave this part blank.
  5. Part 5, Signature. Enter your name, title, best daytime phone, sign, and date the form. If you are a paid preparer, check the box, if you are self-employed. Enter your name, your firm's name, EIN, Preparer Tax Identification Number (PTIN), and address. Sign the form.

If you are including a payment with your IRS Form 944, fill in the payment voucher. Enter your EIN, the amount of payment and address. Detach the voucher and mail it with the form.

When Is Form 944 Due?

Form 944 due date is January 31st of the next year. However, if deposits of the taxes due for the year are made in full payment and on time, the due date for the return is February 11th.

If the form is filed late, the IRS imposes a failure-to-deposit penalty on 5% of the unpaid tax for each month the form is late up to 25%.

If the IRS receives the form after the due date, the form will be considered filed on time, if the envelope with the form is postmarked by the U.S. Postal service or send by an IRS-designated private delivery service (PDS) on or before the due date. If the employer receives a penalty notice from the IRS after filing the return, they should reply with the explanation of late filing. If the IRS considers the ground reasonable, the penalty will be avoided.

Form 944 mailing address depends on the location of the business filing the return, the time of filing, and whether the payment is included with the form. The complete list of mailing addresses can be found in the IRS-issued Instructions for Form 944.

IRS 944 Related Forms:

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944 for 2019:
Employer’s ANNUAL Federal Tax Return
Form
Department of the Treasury — Internal Revenue Service
OMB No. 1545-2007
Who Must File Form 944
—
Employer identification number (EIN)
You must file annual Form 944
instead of filing quarterly Forms 941
Name (not your trade name)
only if the IRS notified you in
writing.
Trade name (if any)
Go to www.irs.gov/Form944 for
instructions and the latest
information.
Address
Number
Street
Suite or room number
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete Form 944. Type or print within the boxes.
Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern
Part 1:
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2, unless you have employees who are
subject to U.S. income tax withholding.
.
1
Wages, tips, and other compensation
1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
Federal income tax withheld from wages, tips, and other compensation .
.
.
.
.
.
2
3
If no wages, tips, and other compensation are subject to social security or Medicare tax
3
Check and go to line 5.
4
Taxable social security and Medicare wages and tips:
Column 1
Column 2
.
.
4a Taxable social security wages
0.124 =
×
.
.
4b Taxable social security tips
0.124 =
×
.
.
4c
0.029 =
Taxable Medicare wages & tips
×
4d
Taxable wages & tips subject
to Additional Medicare Tax
.
.
0.009 =
withholding .
.
.
.
.
.
×
.
4e Add Column 2 from lines 4a, 4b, 4c, and 4d
4e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Total taxes before adjustments. Add lines 2 and 4e
.
.
.
.
.
.
.
.
.
.
.
.
.
5
.
6
Current year’s adjustments (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
.
7
Total taxes after adjustments. Combine lines 5 and 6 .
.
.
.
.
.
.
.
.
.
.
.
.
7
.
8
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974
8
.
9
Total taxes after adjustments and credits. Subtract line 8 from line 7 .
9
.
.
.
.
.
.
.
Total deposits for this year, including overpayment applied from a prior year and
10
.
overpayments applied from Form 944-X, 944-X (SP), 941-X, or 941-X (PR) .
.
.
.
.
.
10
.
11
Balance due. If line 9 is more than line 10, enter the difference and see instructions .
11
.
.
.
.
12
Overpayment. If line 10 is more than line 9, enter the difference
Check one:
Apply to next return.
Send a refund.
You MUST complete both pages of Form 944 and SIGN it.
Next
▶
▶
■
944
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Form
(2019)
Cat. No. 39316N
944 for 2019:
Employer’s ANNUAL Federal Tax Return
Form
Department of the Treasury — Internal Revenue Service
OMB No. 1545-2007
Who Must File Form 944
—
Employer identification number (EIN)
You must file annual Form 944
instead of filing quarterly Forms 941
Name (not your trade name)
only if the IRS notified you in
writing.
Trade name (if any)
Go to www.irs.gov/Form944 for
instructions and the latest
information.
Address
Number
Street
Suite or room number
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete Form 944. Type or print within the boxes.
Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern
Part 1:
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2, unless you have employees who are
subject to U.S. income tax withholding.
.
1
Wages, tips, and other compensation
1
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
Federal income tax withheld from wages, tips, and other compensation .
.
.
.
.
.
2
3
If no wages, tips, and other compensation are subject to social security or Medicare tax
3
Check and go to line 5.
4
Taxable social security and Medicare wages and tips:
Column 1
Column 2
.
.
4a Taxable social security wages
0.124 =
×
.
.
4b Taxable social security tips
0.124 =
×
.
.
4c
0.029 =
Taxable Medicare wages & tips
×
4d
Taxable wages & tips subject
to Additional Medicare Tax
.
.
0.009 =
withholding .
.
.
.
.
.
×
.
4e Add Column 2 from lines 4a, 4b, 4c, and 4d
4e
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Total taxes before adjustments. Add lines 2 and 4e
.
.
.
.
.
.
.
.
.
.
.
.
.
5
.
6
Current year’s adjustments (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
.
7
Total taxes after adjustments. Combine lines 5 and 6 .
.
.
.
.
.
.
.
.
.
.
.
.
7
.
8
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974
8
.
9
Total taxes after adjustments and credits. Subtract line 8 from line 7 .
9
.
.
.
.
.
.
.
Total deposits for this year, including overpayment applied from a prior year and
10
.
overpayments applied from Form 944-X, 944-X (SP), 941-X, or 941-X (PR) .
.
.
.
.
.
10
.
11
Balance due. If line 9 is more than line 10, enter the difference and see instructions .
11
.
.
.
.
12
Overpayment. If line 10 is more than line 9, enter the difference
Check one:
Apply to next return.
Send a refund.
You MUST complete both pages of Form 944 and SIGN it.
Next
▶
▶
■
944
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Form
(2019)
Cat. No. 39316N
Name (not your trade name)
Employer identification number (EIN)
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.
Line 9 is $2,500 or more. Enter your tax liability for each month. If you’re a semiweekly depositor or you
became one because you accumulated $100,000 or more of liability on any day during a deposit period, you
must complete Form 945-A instead of the boxes below.
Jan.
Apr.
July
Oct.
.
.
.
.
13a
13d
13g
13j
Feb.
May
Aug.
Nov.
.
.
.
.
13b
13e
13h
13k
Mar.
June
Sept.
Dec.
.
.
.
.
13c
13f
13i
13l
.
Total liability for year. Add lines 13a through 13l. Total must equal line 9.
13m
Part 3:
Tell us about your business. If question 14 does NOT apply to your business, leave it blank.
14 If your business has closed or you stopped paying wages...
Check here and enter the final date you paid wages.
Part 4:
May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS.
No.
Part 5:
Sign here. You MUST complete both pages of Form 944 and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
✗
Print your
Sign your
name here
name here
Print your
title here
Date
Best daytime phone
Paid Preparer Use Only
Check if you’re self-employed
Preparer’s name
PTIN
Date
Preparer’s signature
Firm’s name (or yours
EIN
if self-employed)
Address
Phone
City
State
ZIP code
2
944
Page
Form
(2019)
Form 944-V,
Payment Voucher
Purpose of Form
Use Form 944-V when making any payment with
▲
!
Form 944. However, if you pay an amount with
Complete Form 944-V if you’re making a payment with
Form 944 that should’ve been deposited, you
Form 944. We will use the completed voucher to credit
CAUTION
may be subject to a penalty. See section 11 of
your payment more promptly and accurately, and to
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179
improve our service to you.
for details.
Making Payments With Form 944
Specific Instructions
To avoid a penalty, make your payment with your 2019
Box 1—Employer identification number (EIN). If you
Form 944 only if one of the following applies.
don’t have an EIN, you may apply for one online by
• Your net taxes for the year (Form 944, line 9) are less
visiting the IRS website at www.irs.gov/EIN. You may also
than $2,500 and you’re paying in full with a timely filed
apply for an EIN by faxing or mailing Form SS-4 to the
return.
IRS. If you haven’t received your EIN by the due date of
• Your net taxes for the year (Form 944, line 9) are $2,500
Form 944, write “Applied For” and the date you applied in
or more and you already deposited the taxes you owed
this entry space.
for the first, second, and third quarters of 2019; your net
Box 2—Amount paid. Enter the amount paid with Form
taxes for the fourth quarter are less than $2,500; and
944.
you’re paying, in full, the tax you owe for the fourth
Box 3—Name and address. Enter your name and
quarter of 2019 with a timely filed return.
address as shown on Form 944.
• You’re a monthly schedule depositor making a payment
• Enclose your check or money order made payable to
in accordance with the Accuracy of Deposits Rule. See
“United States Treasury.” Be sure to enter your EIN,
section 11 of Pub. 15, section 8 of Pub. 80, or section 11
“Form 944,” and “2019” on your check or money order.
of Pub. 179 for details. In this case, the amount of your
Don’t send cash. Don’t staple Form 944-V or your
payment may be $2,500 or more.
payment to Form 944 (or to each other).
Otherwise, you must make deposits by electronic funds
• Detach Form 944-V and send it with your payment and
transfer. See section 11 of Pub. 15, section 8 of Pub. 80,
Form 944 to the address provided in the Instructions for
or section 11 of Pub. 179 for deposit instructions. Don’t
Form 944.
use Form 944-V to make federal tax deposits.
Note: You must also complete the entity information
above Part 1 on Form 944.
Detach Here and Mail With Your Payment and Form 944.
✁
▼
▼
944-V
Payment Voucher
OMB No. 1545-2007
2019
Department of the Treasury
Don’t staple this voucher or your payment to Form 944.
▶
Internal Revenue Service
1
2
Enter your employer identification
Dollars
Cents
number (EIN).
Enter the amount of your payment.
▶
Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.
Form 944 (2019)
Privacy Act and Paperwork Reduction Act Notice.
and criminal litigation, and to cities, states, the District of
We ask for the information on this form to carry out the
Columbia, and U.S. commonwealths and possessions for
Internal Revenue laws of the United States. We need it to
use in administering their tax laws. We may also disclose
figure and collect the right amount of tax. Subtitle C,
this information to other countries under a tax treaty, to
Employment Taxes, of the Internal Revenue Code
federal and state agencies to enforce federal nontax
imposes employment taxes on wages and provides for
criminal laws, or to federal law enforcement and
income tax withholding. This form is used to determine
intelligence agencies to combat terrorism.
the amount of the taxes that you owe. Section 6011
The time needed to complete and file Form 944 will
requires you to provide the requested information if the
vary depending on individual circumstances. The
tax is applicable to you. Section 6109 requires you to
estimated average time is:
provide your identification number. If you fail to provide
Recordkeeping . . . . . . . . . . 13 hr., 9 min.
this information in a timely manner, or provide false or
fraudulent information, you may be subject to penalties.
Learning about the law or the form . . . .
40 min.
You’re not required to provide the information
Preparing, copying, assembling, and
requested on a form that is subject to the Paperwork
sending the form to the IRS . . . . . . 2 hr., 6 min.
Reduction Act unless the form displays a valid OMB
If you have comments concerning the accuracy of
control number. Books and records relating to a form or
these time estimates or suggestions for making Form 944
instructions must be retained as long as their contents
simpler, we would be happy to hear from you. You can
may become material in the administration of any Internal
send us comments from www.irs.gov/FormComments. Or
Revenue law.
you can send your comments to Internal Revenue
Generally, tax returns and return information are
Service, Tax Forms and Publications Division, 1111
confidential, as required by section 6103. However,
Constitution Ave. NW, IR-6526, Washington, DC 20224.
section 6103 allows or requires the IRS to disclose or give
Don’t send Form 944 to this address. Instead, see Where
the information shown on your tax return to others as
Should You File? in the Instructions for Form 944.
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
IRS 944 Forms U.S. Department of the Treasury U.S. Department of the Treasury - Internal Revenue Service United States Federal Legal Forms Legal United States Legal Forms

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