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 (a person reviews and files every return). Currently in preview — data collection is live and e-file is in progress.

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Return

Tax year

Business has closed or stopped paying wages

Taxes and wages

1. Wages, tips, and other compensation

2. Federal income tax withheld

3. No wages were subject to Social Security or Medicare tax

4a. Taxable Social Security wages

Wages

× 0.124 tax

4b. Taxable Social Security tips

Tips

× 0.124 tax

4c. Taxable Medicare wages & tips

Wages & tips

× 0.029 tax

4d. Wages & tips subject to Additional Medicare Tax

Wages & tips

× 0.009 tax

4e. Total Social Security and Medicare taxes

5. Total taxes before adjustments

6. Current year's adjustments

7. Total taxes after adjustments

8. Qualified small business payroll tax credit (Form 8974)

9. Total taxes after adjustments and credits (required)

10. Total deposits for the year

Balance due or overpayment

Deposit schedule (Line 13)

Depositor status

Form 945-A

Semiweekly schedule depositors report the liability for each day it was incurred, month by month. Each month's total is the sum of its days, and the year total is the sum of the months — the IRS checks both.

Include Form 945-A

Form 8974

The qualified small business payroll tax credit for increasing research activities, carried from the income tax return that elected it. File one per employer — more than one means you are an aggregate filer, and the IRS also wants Schedule R.

Include Form 8974

Payment record

Pay the balance due by electronic funds withdrawal when the return is filed. A single withdrawal cannot exceed $2,500 — pay a larger balance through EFTPS.

Include Payment record

Form 9465 — installment agreement

Ask to pay the balance due in monthly installments. We prepare the Form 9465 and attach it to the return as a PDF.

Request an installment agreement

Final payroll information

When a business stops paying wages, the IRS wants to know who keeps the payroll records and where.

Include Final payroll information

Transfer of business

File this alongside a final return when the business was sold or merged rather than simply closed.

Include Transfer of business