944

Employer's Annual Federal Tax Return

Agency
IRS
Revision
2025
Fillable fields
114
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 944 online
Page 1 of form 944

Form 944 for 2025: Employer's Annual Federal Tax Return

Form 944 is the Employer's Annual Federal Tax Return. The IRS says it is designed so the smallest employers, those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less, file and pay these taxes only once a year instead of every quarter.

On it an employer reports wages paid, tips employees reported, federal income tax withheld, both the employer and employee shares of social security and Medicare taxes, Additional Medicare Tax withheld, current year adjustments and the qualified small business payroll tax credit for increasing research activities. The form says to file Form 944 instead of quarterly Forms 941 only if the IRS notified the employer in writing.

This page has the 2025 form, which also carries Form 944-V, the payment voucher. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 944 for 2025: Employer's Annual Federal Tax Return, as printed by IRS

What's on Form 944

Employer details

The employer identification number (EIN), name, trade name and address, with fields for a foreign country, province or county and postal code.

Part 1: taxes for the year

Lines 1 to 12 cover wages, federal income tax withheld, taxable social security and Medicare wages and tips, adjustments, the research payroll tax credit, deposits, a balance due or an overpayment with direct deposit details.

Part 2: deposit schedule and liability

Line 13 asks whether line 9 is less than $2,500 or $2,500 or more. In the second case, the form has a box for each month's liability and a total on line 13m.

Part 3: closed business

Line 14 is checked if the business closed or stopped paying wages, with the final date wages were paid and an attached statement.

Part 4: third-party designee

Lets an employee, a paid tax preparer or another person discuss the return with the IRS, with their name, phone number and a 5-digit PIN.

Part 5 and Form 944-V

The signature, printed name and title, daytime phone and the Paid Preparer Use Only section. Page 3 holds Form 944-V, the voucher for a balance paid by check or money order.

How to fill out Form 944

  1. 1

    Employer details

    Enter the EIN, the business (legal) name used when applying for the EIN, the trade name if different, and the address. The instructions say not to use an SSN or ITIN, and to repeat the name and EIN at the top of page 2.

  2. 2

    Lines 1 to 5

    Enter wages that also go in box 1 of employees' Forms W-2 and the federal income tax withheld. On lines 4a to 4d, multiply column 1 by the printed rates (0.124, 0.029 and 0.009), add column 2 on line 4e, then add lines 2 and 4e on line 5.

  3. 3

    Lines 6 to 9

    Line 6 holds current year adjustments for fractions of cents, sick pay, tips and group-term life insurance. Line 8 holds the credit from Form 8974, which the form says to attach. Line 9 is line 7 minus line 8.

  4. 4

    Lines 10 to 12

    Enter deposits for the year on line 10. The instructions say never to make an entry on both lines 11 and 12a. For an overpayment, check one box on line 12b and complete lines 12c to 12e for a direct deposit refund.

  5. 5

    Line 13

    If line 9 is $2,500 or more, a monthly schedule depositor enters the liability for each month on lines 13a to 13l. The form says the total on line 13m equals line 9, and a semiweekly schedule depositor completes Form 945-A instead.

  6. 6

    Lines 14 to signature

    Answer line 14 only if the business closed, choose Yes or No for a third-party designee, then sign and date. The form says to complete both pages of Form 944 and sign it.

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When and where to file Form 944

Due date

The instructions say to file the 2025 Form 944 by February 2, 2026. If deposits were made on time in full payment of the taxes due for the year, the return may be filed by February 10, 2026.

Where to file

The instructions encourage electronic filing. A paper return goes to the address listed for the employer's location in the instructions, and the address differs depending on whether a payment is included.

Paying a balance

Form 944-V goes with a check or money order made payable to "United States Treasury". The voucher says not to use Form 944-V to make federal tax deposits, and not to file it when paying the balance by EFT.

Once a year

The instructions say to file Form 944 only once for each calendar year, and not to file a paper Form 944 after filing it electronically.

Corrections

To adjust an amount on a previously filed Form 944, the instructions point to Form 944-X, an adjusted return or claim for refund filed separately from Form 944.

Penalties and interest

The instructions say penalties and interest are charged on taxes paid late and returns filed late at a rate set by law. Form 843 is the form for requesting abatement.

Related forms

Who files Form 944?

  • Employers the IRS notified

    The instructions say an employer the IRS notified to file Form 944 files it instead of quarterly Forms 941, even if its tax liability for 2025 exceeds $1,000.

  • Employers asking to switch

    An employer that wasn't notified and estimates its 2026 employment tax liability will be $1,000 or less can contact the IRS by phone or in writing to request to file Form 944 for 2026.

  • Not household employers

    The instructions say an employer of only household employees doesn't file Form 944. They point to Pub. 926 and Schedule H (Form 1040).

  • Not agricultural employers

    An employer of only agricultural employees doesn't file Form 944 either. The instructions point to Pub. 15 and Form 943.

  • Who signs it

    The owner of a sole proprietorship, a principal officer of a corporation, a responsible partner, member or officer of a partnership, or the fiduciary of a trust or estate. A paid preparer also signs the preparer section.

Form 944 is filed by an employer about the wages it paid, not by an employee. The instructions say who files it and which employers can't.

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Questions about Form 944

Can any small employer choose Form 944?

The form says to file Form 944 instead of quarterly Forms 941 only if the IRS notified the employer in writing. The instructions describe how to contact the IRS to request the change for 2026, by phone or by written request.

When is the 2025 Form 944 due?

The instructions say February 2, 2026, or February 10, 2026, if deposits were made on time in full payment of the taxes due for the year.

Do household or farm employers use Form 944?

No. The instructions say employers of only household employees and employers of only agricultural employees can't file Form 944. Agricultural employers are pointed to Form 943.

What is Form 944-V?

It is the payment voucher printed after the form. The voucher says to complete it when paying the balance due on Form 944 by check or money order.

How is a mistake on a filed Form 944 corrected?

The instructions say to complete and file Form 944-X, which is an adjusted return or claim for refund filed separately from Form 944.

Who can I call about my filing requirement?

The instructions list 800-829-4933 for employers unsure of their current filing requirement, or 267-941-1000 (toll call) from outside the United States.