Where to File Form 944: E-File and Mail-In Options
Navigate the essential steps for accurately filing your Form 944, covering preparation, eligibility, and submission methods.
Form 944, the Employer’s Annual Federal Tax Return, is an annual tax reporting document for small employers. It streamlines the process for businesses with lower tax liabilities, allowing them to report and pay federal income tax, Social Security, and Medicare taxes once a year. This contrasts with the more common quarterly filing requirement for most employers. The form helps reduce the administrative burden for small businesses.
Determining Your Filing Requirement
The Internal Revenue Service (IRS) designates certain small employers to file Form 944 instead of the quarterly Form 941. This designation applies if your estimated annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less. Employers meet this threshold if they pay $5,000 or less in wages subject to these taxes during the calendar year.
The IRS notifies eligible employers in writing that they are required to file Form 944. If you receive such a notice, you must file Form 944 even if your tax liability exceeds $1,000 for the year. If you haven’t received notification but believe you qualify, you can contact the IRS to request a change in your filing requirement. Until you receive IRS notification to switch to Form 944, continue filing Form 941 quarterly.
Preparing Your Form 944
Before submitting Form 944, gather the necessary information. The official form and its instructions are available on the IRS website. Download the version corresponding to the tax year you are filing.
Information needed includes your Employer Identification Number (EIN), total wages paid to employees, and the amount of federal income tax withheld. Report both the employer and employee shares of Social Security and Medicare taxes. Also include any tips reported by employees and adjustments to Social Security and Medicare wages.
Submitting Your Form 944
Once Form 944 is prepared, employers can submit it electronically or by mail. The IRS encourages electronic filing for its efficiency, security, and quick acknowledgment of receipt. You can e-file Form 944 through IRS e-file providers or tax software, which offer built-in error checks and secure transmission. IRS-authorized e-file providers can be found through the IRS website, and some allow you to pay any balance due through their platforms.
If mailing a paper return, the correct address depends on your business’s location and whether you are including a payment. The IRS provides mailing addresses in the instructions for Form 944 and on its website. Consult the current Form 944 instructions or the IRS website for the correct mailing address.
If a payment is due with your Form 944, you can make it electronically through the Electronic Federal Tax Payment System (EFTPS) or by mail. EFTPS is a free service provided by the U.S. Department of the Treasury that allows you to schedule federal tax payments from your bank account. If paying by mail, include Form 944-V, Payment Voucher, with your check or money order. Ensure your EIN, “Form 944,” and the tax year are noted on the payment instrument. Do not staple the payment or voucher to the form.