Federal Taxes (941/943/944): Filing Requirements and Key Details for Employers
Understand employer obligations for Forms 941, 943, and 944, including filing requirements, reporting details, deadlines, and submission methods.
Employers withhold and pay federal employment taxes as part of their compliance obligations. Depending on the business type and tax liability, employers use specific IRS forms—primarily Form 941, 943, or 944—to report wages, withheld taxes, and employer tax amounts. Selecting the correct form and completing it accurately helps avoid penalties.
This guide outlines the requirements and details for each form to assist employers in meeting their federal tax responsibilities.
Who Must Use Each Form
The choice between Form 941, 944, and 943 depends mainly on the type of employees and the employer’s annual tax liability.
Most businesses that pay wages subject to federal income tax withholding, Social Security, and Medicare taxes use Form 941, Employer’s QUARTERLY Federal Tax Return.1Internal Revenue Service. About Form 941, Employer’s Quarterly Federal Tax Return This is the standard form for non-farm employers.
Form 944, Employer’s ANNUAL Federal Tax Return, is an alternative for the smallest employers, specifically those whose annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less.2Internal Revenue Service. Instructions for Form 944 (2024) This allows eligible businesses to file once a year instead of quarterly. Employers generally cannot choose to file Form 944; they must be notified in writing by the IRS of their eligibility or requirement to use this form. Without such notification, employers should continue filing Form 941 quarterly, even if they anticipate their liability will be below the threshold.
Businesses paying wages for agricultural labor use Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees.3Internal Revenue Service. Topic No. 760, Form 943 – Reporting and Deposit Requirements for Agricultural Employers This form is specifically for reporting federal income tax withheld, along with employer and employee shares of Social Security and Medicare taxes for farmworkers. An employer generally files Form 943 if they meet certain wage thresholds for agricultural labor as defined by the IRS. A business employing both farm and non-farm workers may need to file both Form 941 and Form 943.
Key Details to Include
Accuracy is necessary when completing federal employment tax forms. All forms require the employer’s basic identification information, including the legal name, address, and Employer Identification Number (EIN).
Form 941 requires quarterly reporting of the total number of employees compensated, total wages, tips, and other compensation, and the federal income tax withheld.4Internal Revenue Service. Instructions for Form 941 (Rev. March 2025) It also requires a breakdown of taxable Social Security and Medicare wages and tips to calculate both the employee and employer portions of these taxes, along with any adjustments.
Form 944 includes similar information but on an annual basis. Employers report total compensation and withheld income tax for the entire calendar year. The form requires calculation of the annual liability for Social Security and Medicare taxes, including adjustments, and information about tax deposits made during the year.
Form 943, also filed annually, requires details specific to agricultural labor. Employers report total cash wages subject to Social Security and Medicare taxes paid during the year, federal income tax withheld from farmworkers, and calculations for Social Security and Medicare taxes.5Internal Revenue Service. Instructions for Form 943 (2024) Information on tax deposits made throughout the year is also required.
Filing Frequencies
The deadline for submitting federal employment tax returns depends on the form used. Form 941 is filed quarterly, with deadlines on April 30, July 31, October 31, and January 31, covering the preceding calendar quarter.6Internal Revenue Service. Employment Tax Due Dates
Forms 944 and 943 are filed annually. The deadline for both forms is January 31 of the year following the calendar year covered by the return. For example, the forms covering the 2024 tax year are due by January 31, 2025.
If any filing deadline falls on a Saturday, Sunday, or legal holiday, the due date shifts to the next business day. Employers who have deposited all taxes due on time generally receive an automatic 10-day extension for filing any of these forms.
It is important to note that the frequency of filing these returns (quarterly or annually) differs from the frequency of depositing the taxes. Tax deposits are typically required either monthly or semi-weekly, based on the employer’s total tax liability during a prior lookback period determined by the IRS, not by the form filed.7Internal Revenue Service. Depositing and Reporting Employment Taxes Therefore, an annual filer (Form 944 or 943) might still need to deposit taxes much more frequently throughout the year.
How to Submit
The IRS encourages, and often requires, electronic filing (e-filing) for employment tax returns. Current regulations generally mandate e-filing for those submitting 10 or more returns of any type during a calendar year.8Internal Revenue Service. IR-2023-198: IRS Encourages Employers to Electronically File Payroll Tax Returns This threshold includes forms like W-2s and 1099s alongside employment tax returns. E-filing is considered more secure and accurate, often resulting in faster confirmation of receipt.
Employers can e-file using IRS-approved tax software or through a tax professional or reporting agent authorized by the IRS.9Internal Revenue Service. Modernized e-File (MeF) for Employment Taxes E-filing requires specific electronic signature methods, such as an online signature Personal Identification Number (PIN) or Form 8453-EMP.10Internal Revenue Service. Employment Tax Modernized e-File (MeF) E-Signature Methods
Paper filing remains an option for employers below the 10-return threshold or those who receive an IRS waiver. Paper forms must be mailed to the correct IRS processing center, with addresses varying based on the employer’s location and whether a payment is included. The IRS provides specific mailing addresses in the form instructions.
Payment of any tax due is closely linked to submission. E-filers can often pay via Electronic Funds Withdrawal (EFW). The Electronic Federal Tax Payment System (EFTPS) is the primary method for depositing employment taxes and can be used to pay any balance due with the return. Enrollment in EFTPS is required. If mailing a paper return with a payment, a check or money order payable to the “United States Treasury” should be included, along with the appropriate payment voucher (Form 941-V, 943-V, or 944-V), ensuring the EIN is on the payment.
Regardless of the method, the return must be signed by an authorized individual (e.g., owner for a sole proprietorship, authorized officer for a corporation, partner for a partnership, fiduciary for a trust). The signature confirms the accuracy of the return under penalties of perjury. Electronic signatures must meet IRS authentication requirements, while paper forms generally require a handwritten signature.