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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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