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

This document contains official instructions for IRS Form 944, Employer's Annual Federal Tax Return - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 944 is available for download through this link.

Instruction Details:

  • This 11-page document is available for download in PDF;
  • Actual and applicable for filing 2020 taxes;
  • A version of the instructions in Spanish is available for spanish-speaking filers;
  • Complete, printable, and free.

Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of IRS-released tax documents.

ADVERTISEMENT
ADVERTISEMENT

Download Instructions for IRS Form 944 "Employer's Annual Federal Tax Return"

329 times
Rate (4.6 / 5) 20 votes
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 944
Employer's ANNUAL Federal Tax Return
Section references are to the Internal Revenue Code
liability for the qualified small business payroll tax credit
unless otherwise noted.
for increasing research activities reported on line
8, later.
Future Developments
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. The work
For the latest information about developments related to
opportunity tax credit is available for eligible unemployed
Form 944 and its instructions, such as legislation enacted
veterans who begin work on or after November 22, 2011,
after they were published, go to IRS.gov/Form944.
and before January 1, 2020. Qualified tax-exempt
What's New
organizations that hire eligible unemployed veterans can
claim the work opportunity tax credit against their payroll
New filing addresses. The filing addresses have
tax liability using Form 5884-C. For more information, go
changed for some employers. See
Where Should You
to IRS.gov/WOTC.
File, later, before filing your return.
COBRA premium assistance credit. Effective for tax
Social security and Medicare tax for 2019. The social
periods beginning after 2013, the credit for COBRA
security tax rate is 6.2% each for the employee and
premium assistance payments can't be claimed on Form
employer, unchanged from 2018. The social security
944. Instead, after filing your Form 944, file Form 944-X,
wage base limit is $132,900.
Adjusted Employer's ANNUAL Federal Tax Return or
Claim for Refund, to claim the COBRA premium
The Medicare tax rate is 1.45% each for the employee
assistance credit. Filing a Form 944-X before filing a Form
and employer, unchanged from 2018. There is no wage
944 for the year may result in errors or delays in
base limit for Medicare tax.
processing your Form 944-X. For more information, see
Social security and Medicare taxes apply to the wages
the Instructions for Form 944-X.
of household workers you pay $2,100 or more in cash
wages in 2019. Social security and Medicare taxes apply
If you’re entitled to claim the COBRA premium
to election workers who are paid $1,800 or more in cash
assistance credit, but aren't otherwise required to
TIP
or an equivalent form of compensation in 2019.
file Form 944, file a Form 944 with -0- entered on
line 11 before filing a Form 944-X to claim the credit.
Reminders
Employers can request to file Forms 941, 941-SS, or
Qualified small business payroll tax credit for in-
941-PR instead of Form 944. Employers required to file
creasing research activities. For tax years beginning
Form 944, who want to file Forms 941, 941-SS, or 941-PR
after 2015, a qualified small business may elect to claim
instead, must contact the IRS to request to file quarterly
up to $250,000 of its credit for increasing research
Forms 941, 941-SS, or 941-PR and opt out of filing Form
activities as a payroll tax credit against the employer's
944. See
What if You Want To File Forms 941, 941-SS, or
share of social security tax. The payroll tax credit must be
941-PR Instead of Form
944, later.
elected on an original income tax return that is timely filed
(including extensions). The portion of the credit used
Correcting a previously filed Form 944. If you
against the employer's share of social security tax is
discover an error on a previously filed Form 944, make the
allowed in the first calendar quarter beginning after the
correction using Form 944-X. Form 944-X is filed
date that the qualified small business filed its income tax
separately from Form 944. For more information, see the
return. The first Form 944 that you can claim this credit on
Instructions for Form 944-X, section 13 of Pub. 15, or go
is Form 944 filed for calendar year 2017. The election and
to IRS.gov/CorrectingEmploymentTaxes.
determination of the credit amount that will be used
Federal tax deposits must be made by electronic
against the employer's share of social security tax are
funds transfer (EFT). You must use EFT to make all
made on Form 6765, Credit for Increasing Research
federal tax deposits. Generally, an EFT is made using the
Activities. The amount from Form 6765, line 44, must then
Electronic Federal Tax Payment System (EFTPS). If you
be reported on Form 8974, Qualified Small Business
don't want to use EFTPS, you can arrange for your tax
Payroll Tax Credit for Increasing Research Activities.
professional, financial institution, payroll service, or other
Form 8974 is used to determine the amount of the credit
trusted third party to make electronic deposits on your
that can be used in the current year. The amount from
behalf. Also, you may arrange for your financial institution
Form 8974, line 12, is reported on Form 944, line 8. If
to initiate a same-day wire payment on your behalf.
you’re claiming the research payroll tax credit on your
EFTPS is a free service provided by the Department of the
Form 944, you must attach Form 8974 to Form 944. For
Treasury. Services provided by your tax professional,
more information about the payroll tax credit, see Notice
financial institution, payroll service, or other third party
2017-23, 2017-16 I.R.B. 1100, available at
IRS.gov/irb/
may have a fee.
2017-16_IRB#NOT-2017-23. Also see
Adjusting tax
Oct 23, 2019
Cat. No. 39820A
2019
Department of the Treasury
Internal Revenue Service
Instructions for Form 944
Employer's ANNUAL Federal Tax Return
Section references are to the Internal Revenue Code
liability for the qualified small business payroll tax credit
unless otherwise noted.
for increasing research activities reported on line
8, later.
Future Developments
Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. The work
For the latest information about developments related to
opportunity tax credit is available for eligible unemployed
Form 944 and its instructions, such as legislation enacted
veterans who begin work on or after November 22, 2011,
after they were published, go to IRS.gov/Form944.
and before January 1, 2020. Qualified tax-exempt
What's New
organizations that hire eligible unemployed veterans can
claim the work opportunity tax credit against their payroll
New filing addresses. The filing addresses have
tax liability using Form 5884-C. For more information, go
changed for some employers. See
Where Should You
to IRS.gov/WOTC.
File, later, before filing your return.
COBRA premium assistance credit. Effective for tax
Social security and Medicare tax for 2019. The social
periods beginning after 2013, the credit for COBRA
security tax rate is 6.2% each for the employee and
premium assistance payments can't be claimed on Form
employer, unchanged from 2018. The social security
944. Instead, after filing your Form 944, file Form 944-X,
wage base limit is $132,900.
Adjusted Employer's ANNUAL Federal Tax Return or
Claim for Refund, to claim the COBRA premium
The Medicare tax rate is 1.45% each for the employee
assistance credit. Filing a Form 944-X before filing a Form
and employer, unchanged from 2018. There is no wage
944 for the year may result in errors or delays in
base limit for Medicare tax.
processing your Form 944-X. For more information, see
Social security and Medicare taxes apply to the wages
the Instructions for Form 944-X.
of household workers you pay $2,100 or more in cash
wages in 2019. Social security and Medicare taxes apply
If you’re entitled to claim the COBRA premium
to election workers who are paid $1,800 or more in cash
assistance credit, but aren't otherwise required to
TIP
or an equivalent form of compensation in 2019.
file Form 944, file a Form 944 with -0- entered on
line 11 before filing a Form 944-X to claim the credit.
Reminders
Employers can request to file Forms 941, 941-SS, or
Qualified small business payroll tax credit for in-
941-PR instead of Form 944. Employers required to file
creasing research activities. For tax years beginning
Form 944, who want to file Forms 941, 941-SS, or 941-PR
after 2015, a qualified small business may elect to claim
instead, must contact the IRS to request to file quarterly
up to $250,000 of its credit for increasing research
Forms 941, 941-SS, or 941-PR and opt out of filing Form
activities as a payroll tax credit against the employer's
944. See
What if You Want To File Forms 941, 941-SS, or
share of social security tax. The payroll tax credit must be
941-PR Instead of Form
944, later.
elected on an original income tax return that is timely filed
(including extensions). The portion of the credit used
Correcting a previously filed Form 944. If you
against the employer's share of social security tax is
discover an error on a previously filed Form 944, make the
allowed in the first calendar quarter beginning after the
correction using Form 944-X. Form 944-X is filed
date that the qualified small business filed its income tax
separately from Form 944. For more information, see the
return. The first Form 944 that you can claim this credit on
Instructions for Form 944-X, section 13 of Pub. 15, or go
is Form 944 filed for calendar year 2017. The election and
to IRS.gov/CorrectingEmploymentTaxes.
determination of the credit amount that will be used
Federal tax deposits must be made by electronic
against the employer's share of social security tax are
funds transfer (EFT). You must use EFT to make all
made on Form 6765, Credit for Increasing Research
federal tax deposits. Generally, an EFT is made using the
Activities. The amount from Form 6765, line 44, must then
Electronic Federal Tax Payment System (EFTPS). If you
be reported on Form 8974, Qualified Small Business
don't want to use EFTPS, you can arrange for your tax
Payroll Tax Credit for Increasing Research Activities.
professional, financial institution, payroll service, or other
Form 8974 is used to determine the amount of the credit
trusted third party to make electronic deposits on your
that can be used in the current year. The amount from
behalf. Also, you may arrange for your financial institution
Form 8974, line 12, is reported on Form 944, line 8. If
to initiate a same-day wire payment on your behalf.
you’re claiming the research payroll tax credit on your
EFTPS is a free service provided by the Department of the
Form 944, you must attach Form 8974 to Form 944. For
Treasury. Services provided by your tax professional,
more information about the payroll tax credit, see Notice
financial institution, payroll service, or other third party
2017-23, 2017-16 I.R.B. 1100, available at
IRS.gov/irb/
may have a fee.
2017-16_IRB#NOT-2017-23. Also see
Adjusting tax
Oct 23, 2019
Cat. No. 39820A
For more information on making federal tax deposits,
Electronic funds withdrawal (EFW). If you file Form
see section 11 of Pub. 15, section 8 of Pub. 80, Federal
944 electronically, you can e-file and use EFW to pay the
Tax Guide for Employers in the U.S. Virgin Islands, Guam,
balance due in a single step using tax preparation
American Samoa, and the Commonwealth of the Northern
software or through a tax professional. However, don't use
Mariana Islands, or section 11 of Pub. 179, Guía
EFW to make federal tax deposits. For more information
Contributiva Federal para Patronos Puertorriqueños. To
on paying your taxes using EFW, go to IRS.gov/EFW.
get more information about EFTPS or to enroll in EFTPS,
Credit or debit card payments. You can pay the
go to
EFTPS.gov
or call one of the following numbers.
balance due shown on Form 944 by credit or debit card.
800-555-4477
Your payment will be processed by a payment processor
800-733-4829 (TDD)
who will charge a processing fee. Don't use a credit or
800-244-4829 (Spanish)
debit card to make federal tax deposits. For more
303-967-5916 if you're outside the United States (toll
information on paying your taxes with a credit or debit
call)
card, go to IRS.gov/PayByCard.
Additional information about EFTPS is also available in
Online payment agreement. You may be eligible to
Pub. 966 or Pub. 966 (SP).
apply for an installment agreement online if you can’t pay
For an EFTPS deposit to be on time, you must
the full amount of tax you owe when you file your return.
submit the deposit by 8 p.m. Eastern time the day
!
For more information, see
What if you can't pay in
full,
before the date the deposit is due.
later.
CAUTION
Same-day wire payment option. If you fail to submit a
Paid preparers. If you use a paid preparer to complete
deposit transaction on EFTPS by 8 p.m. Eastern time the
Form 944, the paid preparer must complete and sign the
day before the date a deposit is due, you can still make
paid preparer's section of the form.
your deposit on time by using the Federal Tax Collection
Outsourcing payroll duties. You’re responsible to
Service (FTCS) to make a same-day wire payment. To
ensure that tax returns are filed and deposits and
use the same-day wire payment method, you will need to
payments are made, even if you contract with a third party
make arrangements with your financial institution ahead of
to perform these acts. You remain responsible if the third
time. Please check with your financial institution regarding
party fails to perform any required action. Before you
availability, deadlines, and costs. Your financial institution
choose to outsource any of your payroll and related tax
may charge you a fee for payments made this way. To
duties (that is, withholding, reporting, and paying over
learn more about the information you will need to give
social security, Medicare, FUTA, and income taxes) to a
your financial institution to make a same-day wire
third-party payer, such as a payroll service provider or
payment, go to IRS.gov/SameDayWire.
reporting agent, go to
IRS.gov/OutsourcingPayrollDuties
Timeliness of federal tax deposits. If a deposit is
for helpful information on this topic. For more information
required to be made on a day that isn't a business day, the
on the different types of third-party payer arrangements,
deposit is considered timely if it is made by the close of
see section 16 in Pub. 15.
the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
Where can you get telephone help? For answers to
holiday” for deposit purposes includes only those legal
your questions about completing Form 944 or tax deposit
holidays in the District of Columbia. Legal holidays in the
rules, call the IRS at one of the numbers listed below.
District of Columbia are provided in Pub. 15, Pub. 80, and
800-829-4933 (Business and Specialty Tax Line) or
Pub. 179.
800-829-4059 (TDD/TTY for persons who are deaf, hard
of hearing, or have a speech disability) Monday–Friday
Electronic filing and payment. Businesses can enjoy
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
the benefits of filing tax returns and paying their federal
follow Pacific time; employers in Puerto Rico receive
taxes electronically. Whether you rely on a tax
service from 8:00 a.m. to 8:00 p.m. local time).
professional or handle your own taxes, the IRS offers you
267-941-1000 if you're outside the United States (toll
convenient programs to make filing and paying easier.
call) Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern
Spend less time worrying about taxes and more time
time.
running your business. Use e-file and EFTPS to your
benefit.
Photographs of missing children. The IRS is a proud
For e-file, go to
IRS.gov/EmploymentEfile
for more
partner with the
National Center for Missing & Exploited
information. A fee may be charged to file electronically.
Children®
(NCMEC). Photographs of missing children
For EFTPS, go to
EFTPS.gov
or call EFTPS at one of
selected by the Center may appear in instructions on
the numbers provided under
Federal tax deposits must be
pages that would otherwise be blank. You can help bring
made by electronic funds transfer
(EFT), earlier.
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you
If you’re filing your tax return or paying your
recognize a child.
federal taxes electronically, a valid employer
!
identification number (EIN) is required at the time
General Instructions
CAUTION
the return is filed or the payment is made. If a valid EIN
isn't provided, the return or payment won't be processed.
Purpose of Form 944
This may result in penalties. See
Employer identification
number
(EIN), later, for information about applying for an
Form 944 is designed so the smallest employers (those
EIN.
whose annual liability for social security, Medicare, and
-2-
Instructions for Form 944 (2019)
withheld federal income taxes is $1,000 or less) will file
prior year. See
If Your Business Has
Closed..., later. Also
and pay these taxes only once a year instead of every
see
What if You Want To File Forms 941, 941-SS, or
quarter. These instructions give you some background
941-PR Instead of Form
944, later.
information about Form 944. They tell you who must file
If the IRS notified you in writing to file Form 944,
Form 944, how to complete it line by line, and when and
you must file Form 944 (and not Forms 941,
!
where to file it.
941-SS, or 941-PR) even if your tax liability for
CAUTION
2019 exceeds $1,000. Once your annual tax liability
If you want more in-depth information about payroll tax
exceeds $1,000, the IRS will notify you that you're no
topics relating to Form 944, see Pub. 15, Pub. 80, Pub.
longer eligible to file Form 944 in future years and that you
179, or go to IRS.gov/EmploymentTaxes.
must file Form 941, 941-SS, or 941-PR quarterly.
Federal law requires you, as an employer, to withhold
However, until you receive the notice, continue to file
certain taxes from your employees' pay. Each time you
Form 944 annually. If you’re unsure of your current filing
pay wages, you must withhold—or take out of your
requirement, call 800-829-4933. If you're outside the
employees' pay—certain amounts for federal income tax,
United States, call 267-941-1000 (toll call).
social security tax, and Medicare tax. You must also
withhold Additional Medicare Tax from wages you pay to
What if You Want To File Form 944 in Future
an employee in excess of $200,000 in a calendar year.
Years Instead of Forms 941, 941-SS, or 941-PR?
Under the withholding system, taxes withheld from your
If you haven't received notification to file Form 944 for
employees are credited to your employees in payment of
2020 but estimate your employment tax liability for
their tax liabilities.
calendar year 2020 will be $1,000 or less and would like
References to federal income tax withholding
to file Form 944 instead of Forms 941, 941-SS, or 941-PR,
don't apply to employers in American Samoa,
!
you can contact the IRS to request to file Form 944 for
Guam, the Commonwealth of the Northern
2020. To file Form 944 for calendar year 2020, you must
CAUTION
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico,
call the IRS at 800-829-4933 (267-941-1000 (toll call) if
unless you have employees who are subject to U.S.
you're outside the United States) between January 1,
income tax withholding.
2020, and April 1, 2020, or send a written request
postmarked between January 1, 2020, and March 16,
Federal law also requires you to pay any liability for the
2020. The mailing addresses for written requests are
employer's portion of social security tax and Medicare tax.
provided under
What if You Want To File Forms 941,
This portion of social security tax and Medicare tax isn't
941-SS, or 941-PR Instead of Form
944, later. The IRS
withheld from employees.
will send you a written notice that your filing requirement
has been changed to Form 944. If you don't receive this
For more information about annual employment tax
notice, you must file Forms 941, 941-SS, or 941-PR for
filing and tax deposit rules, see Treasury Decision 9566,
calendar year 2020.
2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-9566.
Who Must File Form 944?
New Employers
New employers are also eligible to file Form 944 if they
In general, if the IRS has notified you to file Form 944, you
will meet the eligibility requirements. New employers filing
must file Form 944 instead of Forms 941, 941-SS, or
Form SS-4, Application for Employer Identification
941-PR to report the following amounts.
Number, or Form SS-4PR, Solicitud de Número de
Identificación Patronal (EIN), must complete line 13 of
Wages you have paid.
Form SS-4 or SS-4PR, indicating the highest number of
Tips your employees reported to you.
employees expected in the next 12 months, and must
Federal income tax you withheld.
check the box on line 14 of Form SS-4 or SS-4PR to
Both the employer's and the employee's share of social
indicate whether they expect to have $1,000 or less in
security and Medicare taxes.
employment tax liability for the calendar year and would
Additional Medicare Tax withheld from employees.
like to file Form 944. Based on current tax rates, if you pay
Current year's adjustments to social security and
$5,000 or less in wages subject to social security and
Medicare taxes for fractions of cents, sick pay, tips, and
Medicare taxes and federal income tax withholding during
group-term life insurance.
the calendar year, you’re generally likely to pay $1,000 or
Qualified small business payroll tax credit for increasing
less in employment taxes. Generally, if you’re an
research activities.
employer in Puerto Rico, American Samoa, Guam, the
If you received notification to file Form 944, you must
Commonwealth of the Northern Mariana Islands, or the
file Form 944 to report your social security, Medicare, and
U.S. Virgin Islands and you pay $6,536 or less in wages
withheld federal income taxes for the 2019 calendar year
subject to social security and Medicare taxes during the
unless you called the IRS between January 1, 2019, and
calendar year, you’re likely to pay $1,000 or less in
April 1, 2019, or sent a written request postmarked
employment taxes. New employers are advised of their
between January 1, 2019, and March 15, 2019, to request
employment tax filing requirement when they are issued
to file Forms 941, 941-SS, or 941-PR quarterly instead
their EIN.
and received written confirmation that your filing
requirement was changed. You must file Form 944 even if
you have no taxes to report (or you have taxes in excess
of $1,000 to report) unless you filed a final return for the
-3-
Instructions for Form 944 (2019)
The December 2017 revision of Form SS-4,
What if You Reorganize or Close Your
box 14, currently states that for Form 944 “Your
!
Business?
employment tax liability generally will be $1,000 or
CAUTION
If You Sell or Transfer Your Business...
less if you expect to pay $4,000 or less in total wages.”
The $4,000 wage amount will be increased to $5,000 the
If you sell or transfer your business during the year, you
next time Form SS-4 is revised, to agree with the $5,000
and the new owner must each file a Form 944, 941,
amount provided in these instructions.
941-SS, or 941-PR, whichever is required, for the year in
which the transfer occurred. Report only the wages you
paid.
What if You Want To File Forms 941, 941-SS, or
941-PR Instead of Form 944?
When two businesses merge, the continuing firm must
You must file Form 944 if the IRS has notified you to do
file a return for the year in which the change took place
so, unless the IRS notifies you to file quarterly Forms 941,
and the other firm should file a final return.
941-SS, or 941-PR instead, or you contact the IRS to
request to file those forms. To request to file quarterly
Changing from one form of business to another—such
Forms 941, 941-SS, or 941-PR to report your social
as from a sole proprietorship to a partnership or
security, Medicare, and withheld federal income taxes for
corporation—is considered a transfer. If a transfer occurs,
the 2020 calendar year, call the IRS at 800-829-4933
you may need a new EIN. See Pub. 1635 and section 1 of
(267-941-1000 (toll call) if you're outside the United
Pub. 15 for more information.
States) between January 1, 2020, and April 1, 2020, or
send a written request postmarked between January 1,
Attach a statement to your return with all the following
2020, and March 16, 2020. Written requests should be
information.
sent to:
The new owner's name (or the new name of the
business).
Department of the Treasury
Department of the Treasury
Whether the business is now a sole proprietorship,
Internal Revenue Service
or
Internal Revenue Service
partnership, or corporation.
Ogden, UT 84201-0038
Cincinnati, OH 45999-0038
The kind of change that occurred (a sale or transfer).
The date of the change.
The name of the person keeping the payroll records
If you would mail your return filed without a payment to
and the address where those records will be kept.
Ogden, as shown under
Where Should You
File, later,
send your request to the Ogden address shown above. If
If Your Business Has Closed...
you would mail your return filed without a payment to
Kansas City, send your request to the address for
If you go out of business or stop paying wages to your
Cincinnati shown above. After you contact the IRS, the
employees, you must file a final return. To tell the IRS that
IRS will send you a written notice that your filing
Form 944 for a particular year is your final return, check
requirement has been changed. If you don't receive this
the box in Part 3 on page 2 of Form 944 and enter the final
notice, you must file Form 944 for calendar year 2020. For
date you paid wages. Also attach a statement to your
more information about these procedures, see Rev. Proc.
return showing the name of the person keeping the payroll
2009-51, 2009-45 I.R.B. 625, available at
IRS.gov/irb/
records and the address where those records will be kept.
2009-45_IRB#RP-2009-51.
If you participated in a statutory merger or
Who Can't File Form 944?
consolidation, or qualify for predecessor-successor status
The following employers can't file Form 944.
due to an acquisition, you should generally file
Schedule D (Form 941), Report of Discrepancies Caused
Employers who aren't notified. If the IRS doesn't
by Acquisitions, Statutory Mergers, or Consolidations.
notify you to file Form 944, don't file Form 944. If you
See the Instructions for Schedule D (Form 941) to
would like to file Form 944 instead of Forms 941, 941-SS,
determine whether you should file Schedule D (Form 941)
or 941-PR, see
What if You Want To File Form 944 in
and when you should file it.
Future Years Instead of Forms 941, 941-SS, or
941-PR,
When Must You File?
earlier.
Household employers. If you employ only household
For 2019, file Form 944 by January 31, 2020. However, if
employees, don't file Form 944. For more information, see
you made deposits on time in full payment of the taxes
Pub. 926 and Schedule H (Form 1040 or 1040-SR), or
due for the year, you may file the return by February 10,
Pub. 179 and Schedule H-PR.
2020.
Agricultural employers. If you employ only
agricultural employees, don't file Form 944. For more
File Form 944 only once for each calendar year. If you
information, see Pub. 51 and Form 943, or Pub. 179 and
filed Form 944 electronically, don't file a paper Form 944.
Form 943-PR.
For more information about filing Form 944 electronically,
see
Electronic filing and
payment, earlier.
If we receive Form 944 after the due date, we will treat
Form 944 as filed on time if the envelope containing Form
944 is properly addressed, contains sufficient postage,
-4-
Instructions for Form 944 (2019)
and is postmarked by the U.S. Postal Service on or before
File, later) to notify the IRS of any business name change.
the due date, or sent by an IRS-designated private
See Pub. 1635 to see if you need to apply for a new EIN.
delivery service (PDS) on or before the due date. If you
Complete and mail Form 8822-B to notify the IRS of a
don't follow these guidelines, we will consider Form 944
business address or responsible party change. Don't mail
filed when it is actually received. For more information
Form 8822-B with your Form 944. For a definition of
about PDSs, see
Where Should You
File, later.
"responsible party," see the Instructions for Form SS-4.
How Should You Complete Form 944?
Completing and Filing Form 944
Make entries on Form 944 as follows to enable accurate
Enter your EIN, name, and address in the spaces
processing.
provided. Also enter your name and EIN at the top of
page 2. Don't use your social security number (SSN) or
Use 12-point Courier font (if possible) for all entries if
individual taxpayer identification number (ITIN). Generally,
you’re using a typewriter or computer to complete Form
enter the business (legal) name that you used when you
944. Portable Document Format (PDF) forms on IRS.gov
applied for your EIN. For example, if you’re a sole
have fillable fields with acceptable font specifications.
proprietor, enter “Tyler Smith” on the Name line and
Don't enter dollar signs and decimal points. Commas
“Tyler's Cycles” on the Trade name line. Leave the Trade
are optional. Report dollars to the left of the preprinted
name line blank if it is the same as your Name line.
decimal point and cents to the right of it. Don’t round
entries to whole dollars. Always show an amount for
If you use a tax preparer to complete Form 944, make
cents, even if it is zero.
sure the preparer uses your correct business name and
Leave blank any data field with a value of zero (except
EIN.
line 9).
Employer identification number (EIN). To make sure
Enter negative amounts using a minus sign (if possible).
that businesses comply with federal tax laws, the IRS
Otherwise, use parentheses.
monitors tax filings and payments by using a numerical
Enter your name and EIN on all pages.
system to identify taxpayers. A unique nine-digit EIN is
Enter your name, EIN, “Form 944,” and tax period on all
assigned to all corporations, partnerships, and some sole
attachments.
proprietors. Businesses needing an EIN must apply for a
Staple multiple sheets in the upper left corner when
number and use it throughout the life of the business on all
filing.
tax returns, payments, and reports.
Required Notice to Employees About the
Your business should have only one EIN. If you have
Earned Income Credit (EIC)
more than one and aren't sure which one to use, write to
the IRS office where you file your returns (using the
To notify employees about the EIC, employers in the
Without a payment address under
Where Should You
United States must give the employees one of the
File, later) or call the IRS at 800-829-4933. If you're
following items.
outside the United States, call 267-941-1000 (toll call).
Form W-2, Wage and Tax Statement, which has the
required information about the EIC on the back of
If you don't have an EIN, you may apply for one online
Copy B.
by visiting IRS.gov/EIN. You may also apply for an EIN by
A substitute Form W-2 with the same EIC information
faxing or mailing Form SS-4 or SS-4PR to the IRS. If the
on the back of the employee's copy that is on the back of
principal business was created or organized outside of the
Copy B of the IRS Form W-2.
United States or U.S. territories, you may also apply for an
Notice 797, Possible Federal Tax Refund Due to the
EIN by calling 267-941-1099 (toll call). If you have applied
Earned Income Credit (EIC).
for an EIN but don't have your EIN by the time a return is
Your written statement with the same wording as
due, file a paper return and write “Applied For” and the
Notice 797.
date you applied in the space shown for the number.
If you’re filing your tax return electronically, a valid
For more information, see section 10 of Pub. 15, Pub.
EIN is required at the time the return is filed. If a
596, and IRS.gov/EIC.
!
valid EIN isn't provided, the return won't be
CAUTION
Reconciling Form 944 and Form W-3, W-3SS, or
accepted. This may result in penalties.
W-3PR
Always be sure the EIN on the form you file
The IRS matches amounts reported on your Form 944
exactly matches the EIN the IRS assigned to your
with Form W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form
TIP
business. Don't use your SSN or ITIN on forms
499R-2/W-2PR amounts totaled on your Form W-3 or
that ask for an EIN. Filing a Form 944 with an incorrect
W-3SS, Transmittal of Wage and Tax Statements, or
EIN or using another business's EIN may result in
Form W-3PR, Informe de Comprobantes de Retención. If
penalties and delays in processing your return.
the amounts don't agree, you may be contacted by the
IRS or the SSA. The following amounts are reconciled.
If you change your business name, business ad-
dress, or responsible party. Notify the IRS immediately
Federal income tax withholding, if applicable.
if you change your business name, business address, or
Social security wages.
responsible party.
Social security tips.
Write to the IRS office where you file your returns (using
Medicare wages and tips.
the Without a payment address under
Where Should You
For more information, see section 12 of Pub. 15.
-5-
Instructions for Form 944 (2019)