944 Form

The 944 form is an annual tax return for small employers to report wages and payroll taxes. Eligibility is based on an annual employment tax liability of $1,000 or less. Anything higher requires filing the 941 form.

What information is required to complete Form 944?

To complete Form 944, a business must provide total wages paid, federal income tax withheld, Social Security and Medicare wages and taxes, and adjustments for sick pay. The form also requires reporting tips received by employees and any advance earned income credit payments.

Can the 944 form be filed online, or must it be submitted by mail?

A business can file the 941 form electronically through the IRS e-file system, approved third-party payroll solutions, or tax professionals. E-filing offers faster processing, immediate receipt confirmation, and reduces errors with built-in validation checks.

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.