Form 944 is the Employer's Annual Federal Tax Return used by small employers notified by the IRS to file it, generally those with annual Social Security, Medicare, and withheld income tax liabilities of $1,000 or less. If you fall under this category, you can fill out the 944 fillable form easily via our online PDF editor.
Form 944
2025
Latest IRS standard
Trusted by accountants
Filed annually
How to Fill Out a Form 944?
- Open the editable Form 944 in our editor.
- Enter your EIN, name, trade name, and address.
- Report the wages paid and the federal income tax withheld from your employees' wages.
- Calculate your Social Security and Medicare taxes.
- Determine your tax liability and any deposits made.
- Sign, date, and download the Form 944.
What Is Form 944?
Form 944 is an annual federal tax return used by eligible small employers to report income tax withheld, as well as Social Security and Medicare taxes.
Who Is Required to Fill Out Form 944?
Only employers notified in writing by the Internal Revenue Service (IRS) are required to fill out Form 944. Businesses with tax liabilities of $1,000 or less may qualify under Form 944 filing requirements. Once notified, you must keep filing it even if your liability later exceeds $1,000, until the IRS tells you otherwise in writing.
When Is the Form 944 Due?
Form 944 is due by January 31 for the previous tax year, or the next business day if that date falls on a weekend (February 1, 2027, for the 2026 return). If you made all required deposits on time and in full, you may file by February 10 instead; the same deadlines apply for paper and electronic submissions.
What Are the Penalties for Not Submitting the 944 Form?
Not submitting the 944 form on time results in a failure-to-file penalty of 5% of the unpaid tax per month and a failure-to-pay penalty of 0.5% per month, each capped at 25%; in months when both apply, the failure-to-file penalty is reduced by the failure-to-pay amount. Interest also adds up from the due date on any unpaid balance.
Where Do I File the 944 Form?
You can file the 944 form electronically through IRS-approved e-file software or mail it to the correct IRS address for your business location. The mailing address is listed in the official Form 944 instructions. A form completed in our editor can be downloaded and mailed; to e-file, use IRS-approved software.
How to Get Your Form 944?
1Open the IRS Form 944 PDF in our editor
2Complete it with all the required details
3Save the final copy for submission
Related Forms
Form 941
Form 941 is a quarterly IRS form employers use to report payroll taxes.Download a blank Form 941 or complete it online in minutes. This fillable tax form comes with clear instructions, making tax filing quite simple.
940 Form
A Form 940 is a U.S. federal tax form employers use to report and pay Federal Unemployment Tax Act (FUTA) tax.Filing your annual unemployment taxes doesn’t have to be complicated. Download our 940 fillable form, follow step-by-step instructions, and complete it online or offline easily.
W2 Form
Form W-2, Wage and Tax Statement, reports an employee's yearly earnings and the taxes withheld from them.If you want to fill out Form W/2 and submit it with ease, pdf.net enables you to complete it online and download it to your computer or phone.
941-X Form
The 941-X Form is used to correct errors on a previously filed Form 941. If you made a mistake on your Employer's Quarterly Federal Tax Return, you can use our PDF form and online editor to update your information quickly.
Frequently asked questions
#1. How do I get a blank Form 944?
To get a blank Form 944, go to our PDF Forms page and look under the Tax Forms category. When you click on it, our platform will take you to a new tab where you'll be able to complete your return.
#2. What should I do if my Form 944 has missing or incorrect information?
If you haven't filed yet, you can revise it using our PDF editor; if you've already filed, correct it with Form 944-X. It is best to review it and compare it to a good Form 944 example beforehand to avoid making further mistakes.
#3. Can I fill out my 944 form online?
Yes, you can fill out the 944 form online with pdf.net; all you should do is open it right in your browser and complete the entries by typing in the form directly. The IRS recommends using a 12-point Courier font (if possible), which you can set with our editor.
#4. Is this form free?
Yes, the form is free to view, access, and edit on pdf.net. After filling it out, however, you will need to sign up for an account and purchase a plan to download it.
#5. Can I correct mistakes on Form 944?
Yes, you can correct mistakes on Form 944 by filing a Form 944-X. Make sure you complete the box under the "Return you're correcting…" section and enter the date you discovered the error.
#6. Can I change my filing method after submitting Form 944?
No, you can’t change your filing method after submitting Form 944 since it’s filed only once per calendar year. If you filed electronically, don't also file a paper Form 944 for the same year.
#7. How long does it take for the IRS to process Form 944?
The IRS doesn't publish a set processing time for Form 944. Electronic submissions are generally processed faster, while those submitted in physical form may take longer (a few weeks).
#8. What is the difference between Forms 941 and 944?
The difference between Form 941 and Form 944 is that Form 941 is filed quarterly, while Form 944 is filed once a year by small employers notified by the IRS.
#9. How do I know if I need to file Form 944?
You will know if you need to file Form 944 if the IRS notifies you that you should do so in writing. If you don't receive an IRS notice, you should continue filing Form 941 instead. Also, you must file the required Form 944 or Form 941 even if you have no taxes.