Step 1 of 4 · The return and the employer

File Form 944 — Employer's ANNUAL Federal Tax Return

For the smallest employers the IRS has notified to file once a year.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year. We e-file Form 944 directly with the IRS.

Employer (filer)

Return