Updated October 19, 2026. Quick answer: Form 944 is the Employer’s ANNUAL Federal Tax Return. An employer files it instead of quarterly Forms 941 only if the IRS notified the employer in writing. For 2025 the instructions say to file by February 2, 2026, or by February 10, 2026 if deposits were made on time in full payment of the taxes due.
Quick reference
| Item | As the IRS form or instructions state it |
|---|---|
| Form and year read | Form 944 for 2025, Employer’s ANNUAL Federal Tax Return |
| Who files | “You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing.” |
| Annual liability that fits Form 944 | “those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less” |
| Due date for 2025 | “For 2025, file Form 944 by February 2, 2026.” |
| Later date if deposits were on time | “if you made deposits on time in full payment of the taxes due for the year, you may file the return by February 10, 2026.” |
| Deposit threshold | “are less than $2,500 for the year, you can pay the taxes with your return.” |
| Next-day deposit trigger | “If you’re a monthly schedule depositor and accumulate a $100,000 tax liability on any day during the deposit period, you become a semiweekly schedule depositor on the next day” |
| Deposit schedule part | “Part 2: Tell us about your deposit schedule and tax liability for this year.” |
What Form 944 is for and who files it
The instructions describe the purpose: “Form 944 is designed so the smallest employers” “will file and pay these taxes only once a year instead of every quarter.”
On who files, the instructions say “In general, if the IRS has notified you to file Form 944, you must file Form 944 instead of quarterly Forms 941”. The form itself repeats the point: “You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing.”
A notice controls even if liability grows. The instructions say “you must file Form 944 (and not quarterly Forms 941) even if your tax liability for 2025 exceeds $1,000.”
Some employers cannot use the form. “Household employers. If you employ only household employees, don’t file Form 944.” “Agricultural employers. If you employ only agricultural employees, don’t file Form 944.” “Employers who weren’t notified to file Form 944. If the IRS didn’t notify you to file Form 944, don’t file Form 944.”
Switching between Form 944 and Form 941
An employer not yet notified may ask. The instructions say “If you haven’t received notification to file Form 944 for 2026 but estimate your employment tax liability for calendar year 2026 will be $1,000 or less and would like to file Form 944 instead of Forms 941, you can contact the IRS to request to file Form 944 for 2026.”
For a switch effective for 2026, the request windows printed are “you must call the IRS at 800-829-4933 (267-941-1000 (toll call) if you’re outside the United States) between January 1, 2026, and April 1, 2026, or send a written request postmarked between January 1, 2026, and March 16, 2026.”
The reverse request has similar windows. “You must file Form 944 if the IRS has notified you to do so, unless the IRS notifies you to file quarterly Forms 941 instead, or you contact the IRS to request to file those forms.”
When Form 944 is due and where it is filed
The instructions state: “For 2025, file Form 944 by February 2, 2026.” “However, if you made deposits on time in full payment of the taxes due for the year, you may file the return by February 10, 2026.”
Also, “File Form 944 only once for each calendar year.” “If you filed Form 944 electronically, don’t file a paper Form 944.”
A paper return is treated as timely if it “is postmarked by the U.S. Postal Service (USPS) on or before the due date”, among the other conditions the instructions list.
The parts and lines of Form 944
Part 1 asks questions for the year. Line 1 is “Wages, tips, and other compensation” and line 2 is “Federal income tax withheld from wages, tips, and other compensation”. Line 4 sets out “Taxable social security and Medicare wages and tips:” in two columns, with separate rows for social security wages, social security tips, Medicare wages and tips, and wages subject to Additional Medicare Tax withholding.
Line 9 is “Total taxes after adjustments and nonrefundable credits.” Part 2 then asks for the deposit schedule. On line 13 the filer checks one: “Line 9 is less than $2,500.” or “Line 9 is $2,500 or more.” Semiweekly schedule depositors complete Form 945-A instead of the monthly boxes.
Deposits and the figures that matter
The instructions say “If your total taxes after adjustments and nonrefundable credits (Form 944, line 9) are less than $2,500 for the year, you can pay the taxes with your return.”
They separate two thresholds: “The $2,500 threshold at which federal tax deposits must be made is different from the amount of annual tax liability ($1,000 or less) that makes an employer eligible to file Form 944.”
Where to go next
The quarterly alternative is covered on the Form 941 instructions page. A new employer applies for a number through the Form SS-4 page, and wage statements are summarized on the Form W-3 page. Withholding allowances come from the Form W-4 page.
Where this comes from
The editions read for this page are Form 944 (2025) and the Instructions for Form 944 (2025), which are the revisions irs.gov served when they were read on 2026-10-19. Check the revision printed on the form you file, because a later revision can change the lines, the thresholds and the due dates. This page describes Form 944 (2025), Employer’s ANNUAL Federal Tax Return; Instructions for Form 944 (2025), as served on irs.gov on October 19, 2026. The IRS can revise a form after we read it, and the form you file and its own instructions control. General information, not tax or legal advice.
Common mistakes
- Choosing Form 944 without a notice. The instructions say “If the IRS didn’t notify you to file Form 944, don’t file Form 944.”
- Treating $2,500 as the eligibility limit. The instructions say the deposit threshold “is different from the amount of annual tax liability ($1,000 or less) that makes an employer eligible to file Form 944.”
- Switching back to Form 941 on liability alone. The instructions say a notified filer “must file Form 944 (and not quarterly Forms 941) even if your tax liability for 2025 exceeds $1,000.”
Related: Form 941 instructions, Form SS-4, Form W-3, and Form W-4.
Sources
- Form 944 (2025), Employer’s ANNUAL Federal Tax Return: https://www.irs.gov/pub/irs-pdf/f944.pdf
- Instructions for Form 944 (2025): https://www.irs.gov/pub/irs-pdf/i944.pdf
Read from the IRS pages linked above on October 19, 2026. General information, not tax or legal advice. The IRS form and the instructions for your own form control, and your own facts decide the outcome.