For small employers

Form 944: 944 (annual, not quarterly)

Small employers with under $1,000 in annual federal employment tax can file Form 944 annually instead of 941 quarterly. The IRS sends a determination letter; we surface whether you qualify.

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INTERNAL REVENUE SERVICE
FORM 944
2026
Small-Employer Payroll
1
ANNUAL WAGESTotal wages paid
2
SS + MEDICARE TAXBoth employee + employer
3
FED INCOME TAXWithheld from wages
4
DEADLINEJanuary 31
FILED · MeF

What this form does

Annual federal employment tax return for small employers (under $1K annual liability). Alternative to quarterly Form 941.

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FAQ

Questions, answered

Who qualifies for Form 944?+

Employers whose annual federal employment tax liability is $1,000 or less. The IRS determines eligibility and sends written notice. You cannot self-elect.

When is Form 944 due?+

January 31 of the year following the tax year. Payments timely deposited extend the deadline to February 10.

Can I switch between 941 and 944?+

Yes, but only when the IRS reassigns you (typically based on annual liability change). Request a switch by writing to the IRS at the address in Pub. 15.

What if I miss the deadline?+

5% per month of unpaid tax, capped at 25%. Reasonable-cause abatement may apply for first-time delinquencies.

Related filings

Quarterly payroll (Form 941) Annual FUTA (Form 940)

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