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You must file Form 944 if the IRS has notified you to do so, unless you contact the IRS to request, and receive written notice, to file quarterly Form 941 instead. This is true even if your employment taxes for the year will be over $1,000.
Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.
Form 944 is an IRS tax form that reports the taxes \u2014 including federal income tax, social security tax and Medicare tax \u2014 that you've withheld from your employees' paychecks. The IRS 944 Form is also used to calculate and report your employer Social Security and Medicare tax liability.
You can e-file any of the following employment tax forms: 940, 941, 943, 944 and 945. Benefits to e-filing: It saves you time. It is secure and accurate.
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