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Get IRS 944 Instructions 2016

Hat wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Pub. 15, Employer's Tax Guide. For more information on Additional Medicare Tax, visit IRS.gov and enter Additional Medicare Tax in the search box. Employers can choose to file Forms 941, 941-SS, or 941-PR instead of Form 944. Employers required to file Form 944, who want to file Forms 941, 941-SS, or 941-PR instead, must notify the IRS they re electing to file.

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