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Form (January 2009) 944-X: Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund Department of the Treasury -- Internal Revenue Service -- OMB No. 1545-2007 Employer identification number.

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Related content

2008 Instruction 944 - Internal Revenue Service
2008. Instructions for Form 944. Employer's ANNUAL Federal Tax Return. Section references...
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Instruction 944-X - Internal Revenue Service
Feb 6, 2012 — Internal Revenue Service. Instructions for Form 944-X. (Rev. February...
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2017 General Instructions for Forms W-2 and W-3...
May 2, 2017 — income taxes, rather than federal income taxes, and deposit the CNMI...
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Related links form

Publication 5227 (Rev. 4-2023). A Guide To The Annual Filing Season Program Requesting Tax Forms - Wisconsin Department Of Revenue Form 1041-A - Trust Accumulation Of Charitable CIS-October-Camp-2023-Bus-Form

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Generally, employers are required to file Forms 941 quarterly. However, some small employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less for the year) may file Form 944 annually instead of Forms 941.

However, Form 940 reports an employer's Federal Unemployment (FUTA) tax liability (an employer-only tax)—whereas Form 944 deals with employee income tax withholding and FICA taxes (which are shared by the employer and the employee).

If you're an employer required to file a Form 941 but estimate your tax liability will be $1,000 or less for the tax year, you may be eligible to switch to Form 944. To request a change, send a written request, postmarked by March 15 or call the IRS at 800-829-0115 by April 1.

About Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund | Internal Revenue Service.

When Must You File? For 2022, file Form 944 by January 31, 2023. However, if you made deposits on time in full payment of the taxes -6- Instructions for Form 944 (2022) Page 7 due for the year, you may file the return by February 10, 2023. File Form 944 only once for each calendar year.

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.

Form 944 lets small business owners who have a few (or no) full-time employees file and pay their employment taxes yearly, instead of every quarter. Even if you have no employees, you will need to file a return for your business.

Use this form to correct errors you made on Form 944, Employer's ANNUAL Federal Tax Return. Use a separate Form 944-X for each year that needs correction. Type or print within the boxes.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232