# Form 944

URL: https://pdf.net/pdf-forms/tax-forms/form-944
Category: Tax Forms
Attributes: Latest IRS standard, Trusted by accountants, Filled annually

Form 944 is the **Employer’s Annual Federal Tax Return **used by those with annual Social Security, Medicare, and withheld income tax liabilities of $1,000 or less. If you fall under this category, you can complete your filing easily with the 944 fillable form via our online PDF editor.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/45e82c49bd111f576c104abfe49a640edb920dc5.pdf)

## How to Fill Out a Form 944?

Step 1: **Open** the editable Form 944 in our editor.

Step 2: Enter your **EIN**, **name**, **trade** **name**, and **address**.

Step 3: Report the **federal** **income** **tax** **withheld** from your employees’ wages.

Step 4: Calculate your **Social** **Security** and **Medicare** **taxes**.

Step 5: Determine your **tax** **liability** and any **deposits** made.

Step 6: **Sign**, **date**, and **download the** Form 944.

## Facts

### 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 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.

### When Is the Form 944 Due?

Form 944 is due by **January 31 for the previous tax year**. 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?

The penalties for not submitting the 944 form are a failure-to-file fee of **5% of the unpaid tax per month **and a failure-to-pay fee of **0.5% per month**, each **capped at 25%**. **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 the IRS e-file program or mail it to the correct IRS address** for your business location. The mailing address is listed in the official Form 944 instructions.

## Related forms

- [Form 941](https://pdf.net/pdf-forms/tax-forms/941-form)
- [940 Form](https://pdf.net/pdf-forms/tax-forms/form-940)
- [W2 Form](https://pdf.net/pdf-forms/tax-forms/w2-form)
- [941-X Form](https://pdf.net/pdf-forms/tax-forms/941-x-form)