Form 944
An annual filing alternative to quarterly Form 941 for employers with small annual payroll tax liability ($1,000 or less).
Form 944 is the Employer's Annual Federal Tax Return, which the IRS authorizes very small employers to file in lieu of quarterly Form 941. Eligibility is limited to employers with annual federal payroll tax liability of $1,000 or less (roughly equivalent to less than $5,000 of wages per year), and the IRS notifies eligible employers in writing — you cannot self-elect Form 944. Most small employers with even one full-time equivalent employee exceed the threshold and file Form 941 quarterly.
Form 944 is due January 31 of the year following the calendar year reported. The form structure mirrors Form 941: wages paid, federal income tax withheld, FICA, total liability, deposits made, and balance due or refund.