944

Employer's Annual Federal Tax Return (Spanish Version)

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 (sp): Spanish Version of the 2025 Employer's Annual Federal Tax Return

Form 944 (sp) is the Spanish version of the 2025 Form 944, Employer's ANNUAL Federal Tax Return. The PDF is in Spanish, under the title "Formulario 944 para 2025: Declaración del Impuesto Federal ANUAL del Empleador", and it points to www.irs.gov/Form944SP for instructions and the latest information. The English Instructions for Form 944 name Form 944 (sp) among the Spanish-language versions available for employers and employees.

A box on page 1 says an employer files the annual Form 944 instead of the quarterly Form 941 only if the IRS notified it in writing. The IRS About page says 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, file and pay these taxes only once a year instead of every quarter. The form reports wages, withheld income tax, social security and Medicare taxes, deposits and the balance due or overpayment, and ends with Form 944-V, the payment voucher.

The English edition is the 2025 Form 944. The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Form 944 (sp): Spanish Version of the 2025 Employer's Annual Federal Tax Return, as printed by IRS

What's on Form 944 (sp)

Header

EIN, legal and trade names, address with foreign address fields, and the box on who files Form 944 with the www.irs.gov/Form944SP address.

Part 1, lines 1 to 5

Wages, federal income tax withheld, a box when wages are not subject to social security or Medicare taxes, and lines 4a to 4e at 0.124, 0.124, 0.029 and 0.009.

Part 1, lines 6 to 12

Current year adjustments, the research payroll tax credit with Form 8974, deposits including overpayments applied from Form 944-X, 941-X or 941-X (PR), the balance due and an overpayment with direct deposit fields.

Part 2: deposit schedule

Line 13 asks whether line 9 is less than $2,500 or $2,500 or more, with monthly boxes 13a to 13l and a total on 13m.

Parts 3 to 5

Line 14 for a business that closed or stopped paying wages, a third-party designee with a 5-digit PIN, the signature and the paid preparer section.

Form 944-V

The payment voucher, with boxes for the EIN, the amount paid and the business name and address, plus Spanish instructions on when to use it.

How to fill out Form 944 (sp)

  1. 1

    Header

    Enter the EIN, legal business name, trade name if any and address. The form says to read the separate instructions before completing it.

  2. 2

    Lines 1 to 3

    Enter wages, tips and other compensation and the federal income tax withheld. If no wages are subject to social security or Medicare taxes, check line 3 and go to line 5.

  3. 3

    Line 4

    Enter taxable wages and tips in column 1 and multiply by the printed rates. Add column 2 of lines 4a to 4d on line 4e, then add lines 2 and 4e on line 5.

  4. 4

    Lines 6 to 12

    Enter adjustments and the credit to reach line 9, enter deposits on line 10, then the balance due on line 11 or the overpayment on line 12a with apply or refund checked.

  5. 5

    Line 13

    If line 9 is less than $2,500, go to Part 3. Otherwise enter the liability for each month. The form says a semiweekly depositor, or one that accumulated $100,000 or more on any day, completes Form 945-A instead.

  6. 6

    Parts 3 to 5

    Complete line 14 only if it applies, answer the designee question, then sign and date. The form says both pages are completed and the return is signed.

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Due date, where to send it and payment

Due date

The English instructions say that for 2025, Form 944 is filed by February 2, 2026, or by February 10, 2026, if deposits were made on time in full payment of the taxes for the year.

Where to send it

The instructions encourage electronic filing. Paper returns without a payment go to Kansas City, MO 64999-0044 or Ogden, UT 84201-0044 by state; employers with no legal residence or principal place of business in any state, including American Samoa, Guam, the CNMI, the USVI and Puerto Rico, use Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. With a payment: Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100.

Paying with the return

Form 944-V lists three cases: line 9 is under $2,500 and paid in full on time; the first three quarters were deposited and a fourth quarter amount under $2,500 is paid in full on time; or a monthly depositor under the accuracy of deposits rule.

Check or money order

The voucher says to make it payable to "United States Treasury", write the EIN, "Formulario 944" and "2025" on it, send no cash, and not staple the voucher or payment to the return.

Paying by EFT

The voucher says that otherwise payment is made by EFT, and that when the balance is paid by EFT, the return goes to the "without a payment" address and Form 944-V is not filed.

Closing the business

Line 14 asks for the last date wages were paid, and the form says a written statement is attached to the return.

Related forms

Who files Form 944 (sp)?

  • Employers the IRS notified

    A box on page 1 says an employer files the annual Form 944 instead of the quarterly Form 941 only if the IRS notified it in writing.

  • The smallest employers

    The IRS About page describes them as employers whose annual liability for social security, Medicare and withheld federal income taxes is $1,000 or less.

  • Employers in U.S. territories

    Part 1 says employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands and Puerto Rico skip lines 1 and 2, unless employees are subject to U.S. income tax withholding.

  • Not for household or farm only

    The English instructions say employers with only household employees or only agricultural employees do not file Form 944. Agricultural employers are pointed to Form 943.

  • Who receives it

    The IRS. A paid preparer who completes the return fills in the preparer section on page 2.

The employer completes it and sends it to the IRS. Employees do not file it.

Official sources and the blank

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Questions about Form 944

What language is Form 944 (sp) in?

The PDF is in Spanish. The IRS lists it as the Spanish Version of the 2025 Form 944. This page describes it in English.

Is there an English edition?

Yes. The 2025 Form 944 is the English edition of the same return.

Who files Form 944 instead of Form 941?

The form says an employer files the annual Form 944 instead of the quarterly Form 941 only if the IRS notified it in writing.

Where are the instructions?

The PDF points to www.irs.gov/Form944SP for instructions and the latest information. This page links the IRS Instructions for Form 944, which are in English.

Do employers in Puerto Rico and the territories complete lines 1 and 2?

The form says employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands and Puerto Rico skip lines 1 and 2 unless employees are subject to U.S. income tax withholding.

When is the 2025 Form 944 due?

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

Can I fill out Form 944 (sp) online?

Yes. The PDF can be filled out in the browser on this page and downloaded without an account.