Federal law requires employers to withhold taxes from employees' paychecks. Each time wages are paid, employers must withhold — or take out of employees' paychecks — certain amounts for federal income tax, social security tax, and Medicare tax. Under the withholding system, taxes withheld from employees are credited to employees in payment of their tax liabilities.

Federal law also requires employers to pay any liability for the employer's portion of social security and Medicare taxes. This portion of social security and Medicare taxes is not withheld from employees.

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.

Use Form 944-X to correct errors on a previously filed Form 944.

Current Products

Form 944
Instructions for Form 944 (HTML)

Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Instructions for Form 944-X (HTML)

Recent Developments

Change of Hours for Most IRS Toll-free Numbers Listed in Certain Tax Form Instructions and Publications -- 26-JAN-2012

Other Items You May Find Useful:

All Form 944 Revisions

Other Items Related To Form 944

Other Current Products

Comment on Form 944

Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.

Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.

Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.