Form Definitions

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Form 944 - Employer's ANNUAL Federal Tax Return

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

IRS Specific Form 944 Instructions

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