Form 944 -
Employer's ANNUAL Federal Tax Return
What's New for 2011?
The IRS has created a
page on IRS.gov for information about Form 944, at www.irs.gov/form944. Information
about any recent developments affecting Form 944 will be posted on that
page.
The employee tax rate for
social security is 4.2%. The employer tax rate for social security remains
unchanged at 6.2%. The Medicare tax rate is 1.45% for employers and
employees.
Do not withhold or pay
social security tax after an employee reaches $106,800 in social security
wages for the year. There is no limit on the amount of wages subject to
Medicare tax.
Do not withhold social
security tax after an employee reaches $106,800 in social security wages.
There is no limit on the amount of wages subject to Medicare tax.
The option of receiving
advance payroll payments of EIC expired on December 31, 2010. Individuals
eligible for EIC in 2011 can still claim the credit when they file their
2011 federal income tax return.
Beginning January 1,
2011, you must use electronic funds transfer to make all federal tax
deposits (such as employment tax, excise tax, and corporate income tax).
Form 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after
December 31, 2010. Generally, electronic funds transfers are made using the
Electronic Federal Tax Payment System (EFTPS). If you do not want to use
EFTPS, you can arrange to have deposits made on your behalf. See the form
instructions. EFTPS is a free service provided by the Department of
Treasury. For more information about EFTPS or to enroll in EFTPS, visit the
EFTPS website at www.eftps.gov, or call
1-800-555-4477. You can also get Pub. 966, The Secure Way to Pay Your
Federal Taxes.
Beginning in
2012, employers must use new Form 8822-B, Change of Address - Business, for
any address change.
What to Report
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. In general, if the IRS has notified you to file
Form 944, then you must file Form 944 instead of Form 941 to report all the
following amounts: 1) Wages you have paid. 2) Tips your employees have
received. 3) Federal income tax you withheld. 4) Both the employer's and
the employee's share of social security and Medicare taxes. 5) Current
year's adjustments to social security and Medicare taxes for fractions of
cents, sick pay, tips, and group-term life insurance. 6) Credit for COBRA
premium assistance payments. You must file Form 944 for each year even if
you have no taxes to report (or you have taxes in excess of $1,000 to
report) unless the IRS notifies you that your filing requirement has been changed to Form 941 (or you filed a final
return). Household employers and Agricultural employers cannot file Form
944.
Due Dates
To Internal Revenue Service: January 31*
*If date shown falls on a Saturday, Sunday or legal holiday,
the due date is the next business day.
Where to File - Paper
Where you file depends on whether you include a payment with
your return. If you are located in:
Connecticut, Delaware, District of Columbia, Georgia,
Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New
Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode
Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Without a Payment Filing Address:
Department of the Treasury
Internal Revenue Service
Cincinnati
,
OH
45999-0044
With a Payment Filing Address:
Internal Revenue Service
P.O. Box 804522
Cincinnati
,
OH
45280-4522
If you are located in:
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma,
Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or are a tax-exempt
organization, Federal, State or Local Government, or Indian Tribal
Government
Without a Payment Filing Address:
Department of the Treasury
Internal Revenue Service
Ogden
,
UT
84201-0044
With a Payment Filing Address:
Internal Revenue Service
P.O. Box 105118
Atlanta
,
GA
30348-5118
If the location of your legal residence, principal place of
business, office, or agency is outside the
United States
, see the form
instructions.
Where To File - E-file
WinFiler http://www.winfiler.com/
SpeedEFiler.com
IRS
Specific Form 944 Instructions
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