Form 944: The Annual Federal Tax Return for Small Employers
Published November 8, 2026
Form 944 is the annual federal tax return for employers whose payroll tax liability is small. Instead of filing quarterly Forms 941, these employers report social security tax, Medicare tax, and withheld federal income tax once a year. The IRS decides who files Form 944.
This post is general information from the IRS form and its instructions. It does not say whether a particular employer must file Form 944, and it does not give tax advice for a particular business.
Who must file
The instructions say that if the IRS has notified you in writing to file Form 944, you must file Form 944 instead of quarterly Forms 941. The form is designed for employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less.
Keep the IRS notice with your payroll records. It shows which form you must file for each year.
Asking to file Form 941 instead
An employer that must file Form 944 and wants to file quarterly Forms 941 must contact the IRS. The request is made by phone, and the instructions give the number to call. After the contact, the IRS sends a written notice that the filing requirement has changed.
Until that notice arrives, the instructions say to keep filing Form 944 unless the IRS notifies you to file quarterly Forms 941.
The due date
The return is due by January 31 of the year after the tax year. For 2025, the instructions list February 2, 2026. If you made deposits on time and in full payment of the taxes due for the year, the instructions allow you to file by February 10, 2026.
The instructions also say to file Form 944 only once for each calendar year. If you file it electronically, do not file a paper Form 944 for the same year.
Part 2: the deposit schedule
Part 2 asks about your deposit schedule and tax liability for the year. The first check box in Part 2 depends on the amount on line 9. If line 9 is less than $2,500, you skip the monthly liability entries and go to Part 3.
If line 9 is $2,500 or more, you enter your tax liability for each month. A semiweekly schedule depositor, or a depositor who became one, completes Form 945-A instead of the monthly boxes.
Deposits and the Electronic Federal Tax Payment System
The instructions say federal tax deposits must be made by electronic funds transfer. Payments can be made through the Electronic Federal Tax Payment System (EFTPS). The instructions describe other electronic options and the timing rules for a deposit.
Filing the return on time does not replace the deposit rules. Check the deposit schedule in Part 2 and the timing rules in the instructions.
Corrections
If you find an error on a Form 944 you already filed, use Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return, to correct it. The instructions point to the Form 944-X instructions and to section 13 of Publication 15 for the details.
Mistakes to avoid
- Filing Form 944 when no written notice from the IRS was received.
- Filing quarterly Forms 941 for the same year without a written notice.
- Leaving out the Part 2 deposit schedule answer.
- Filing more than one Form 944 for the same calendar year.
For the quarterly version of the payroll return, see Form 941: Employer's Quarterly Federal Tax Return. For the annual unemployment tax return, see Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return.
Keep the payroll records, the deposit records, and any IRS notice that changed your filing requirement. Read the instructions for the year you are filing before you complete the form.
Sources: Sources: IRS, Form 944, Employer's ANNUAL Federal Tax Return (2025) (https://www.irs.gov/pub/irs-pdf/f944.pdf); Instructions for Form 944 (2025) (https://www.irs.gov/pub/irs-pdf/i944.pdf) This is general information, not advice about your specific return.
