Simplify Form 944 reporting for annual federal tax returns for small employers. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
Form 944, Employer's Annual Federal Tax Return, is an IRS form for eligible small employers with $1,000 or less in annual employment tax liability . Federal law requires employers to withhold federal income tax, Social Security tax, and Medicare tax from employee wages each pay period.
If the IRS has notified you to file Form 944, you file Form 944 annually instead of filing Form 941 quarterly.
The IRS notifies eligible employers in writing when they qualify to file Form 944. If you have not received a notice, you must continue filing Form 941 unless you request and receive IRS approval to file Form 944.
Household employers and agricultural employers don’t file Form 944; household employers generally use Schedule H (Form 1040), and agricultural employers use Form 943. Employers who have not been approved must continue filing Form 941 each quarter.
Form 944 is where you report annual wages, tips, withheld federal income tax, and Social Security and Medicare taxes. Use it to report:
For the 2026 tax year, P.L. 119-21, the One Big Beautiful Bill Act, introduced 2 withholding changes for Form 944 filers:
Employers must update withholding using a revised Form W-4 when the employee submits one. Overtime compensation is subject to Social Security and Medicare taxes; tips are subject to those taxes if the employee receives $20 or more in tips in a month.
File Form 944 if the IRS has notified you to report annual employment taxes. Once your filing requirement is confirmed, keep the following deadlines and reporting obligations in mind:
For the 2026 tax year, Form 944 is filed once with 2 key deadlines:
| Category | Due Date | Notes |
|---|---|---|
| Standard deadline | February 1, 2027 | January 31, 2027 falls on a Sunday (date rollover rule applies) |
| Timely depositors | February 10, 2027 | Applies if all employment taxes were deposited on time and in full |
If a tax filing or payment due date falls on a Saturday, Sunday, or legal holiday, the deadline is automatically moved to the next business day.
1099Online is an IRS-authorized eFile provider that makes filing Form 944 online simple and accurate.
Step 1: Enter Annual Wage and Tax Information
Sign in to your 1099Online account or create one for free. Enter Form 944 information
manually or import your payroll data. Add yearly wage totals, federal income tax withheld,
Social Security wages, Medicare wages, and any current year adjustments.
Step 2: Review Deposits and Tax Liability
Enter your total deposits for the year and review any balance due or overpayment.
Step 3: Review and Transmit
Review your complete filing summary and submit Form 944 securely to the IRS
The filing threshold for Form 944 is $1,000 or less in total annual employment tax liability (federal income tax withheld + Social Security + Medicare taxes). However, this threshold alone is not sufficient; you must also be notified by the IRS to file Form 944 instead of Form 941.
Form 944 is filed once a year. The standard due date is January 31, and it is moved to the next business day if the deadline falls on a weekend or holiday. For the 2026 tax year, that date is February 1, 2027. Employers that do not qualify for Form 944 file Form 941, which is due 4 times a year.
Use Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund, to correct errors on a previously filed Form 944. File Form 944-X separately from your original return. The IRS notes that submitting Form 944-X before your original Form 944 is filed can cause errors or delays in processing.
Late filing, late payment, or missed deposits can result in IRS penalties and interest. The failure-to-deposit penalty can range from 2% to 15% of the unpaid amount, depending on how late the deposit is made. If withheld Social Security, Medicare, and federal income taxes go unpaid, the trust fund recovery penalty may also apply, equal to 100% of the unpaid trust fund taxes. To request penalty relief, call the number on the IRS notice or submit a written request; if the IRS can’t approve relief by phone, you may request relief in writing with Form 843.
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