Forms 944-SS and 944-PR discontinued.
Form 944-SS, Employer's ANNUAL Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands,
and the U.S. Virgin Islands, and Form 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, will no longer be issued
by the IRS after 2011.
Beginning with tax year 2012, employers who previously filed Form 944-SS or 944-PR will continue to file annually
using Form 944 (or Form 944 (SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador, the Spanish language equivalent
of Form 944). Alternatively, employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the
U.S. Virgin Islands may request to file Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, and the U.S. Virgin Islands, instead of Form 944 or Form 944 (SP). Employers in Puerto Rico
may request to file Forms 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, instead of Form 944 or Form
Social security and Medicare taxes for 2012.
The employee tax rate for social security is 4.2%. The employer tax rate for social security remains unchanged at
6.2%. The Medicare tax rate is 1.45% each for the employee and employer, unchanged from 2011. The social security wage base
limit is $110,100. There is no wage base limit for Medicare tax.
Social security and Medicare taxes apply to the wages of household workers you pay $1,800 or more in cash or an equivalent
form of compensation. Social security and Medicare taxes apply to election workers who are paid $1,500 or more in cash or
an equivalent form of compensation.
VOW to Hire Heroes Act of 2011.
On November 21, 2011, the President signed into law the VOW to Hire Heroes Act of 2011. This new law provides an expanded
work opportunity tax credit to businesses that hire eligible unemployed veterans and, for the first time, also makes part
of the credit available to certain tax-exempt organizations. Businesses claim the credit as part of the general business credit
and tax-exempt organizations claim it against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified
Tax-Exempt Organizations Hiring Qualified Veterans. The liability reported on Form 944 is not reduced by the amount of the
credit. The credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before
January 1, 2013. For more information about the credit, visit www.irs.gov/form5884c
Change of address.
Use Form 8822-B, Change of Address—Business, to notify the IRS of an address change.
Employers can choose to file Forms 941, 941-SS, or 941-PR instead of Form 944.
Employers required to file Form 944, who want to file Forms 941, 941-SS, or 941-PR instead, must notify the IRS they
are electing to file quarterly Forms 941, 941-SS, or 941-PR and opting out of filing Form 944. See What if you want to file Forms 941, 941-SS, or 941-PR instead of Form 944
Correcting a previously filed Form 944 or 944-SS.
If you discover an error on a previously filed Form 944 or 944-SS, make the correction using Form 944-X, Adjusted
Employer's ANNUAL Federal Tax Return or Claim for Refund. Form 944-X is filed separately from Form 944. For more information,
see section 13 of Pub. 15 (Circular E), Employer's Tax Guide, or section 9 of Pub. 80 (Circular SS), Federal Tax Guide for
Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. You may
also visit IRS.gov and enter the keywords Correcting Employment Taxes
Correcting a previously filed Form 944-PR.
If you discover an error on a previously filed Form 944-PR, make the correction using Form 944-X (PR), Ajuste a la
Declaración Federal ANNUAL del Patrono o Reclamación de Reembolso. Form 944-X (PR) is filed separately from Form 944. For
more information, see section 12 of Pub. 179 (Circular PR), Guía Contributiva Federal para Paronos Puertorriqueños. You may
also visit IRS.gov and enter the keywords Correcting Employment Taxes
Paid preparers must sign Form 944.
Paid preparers must complete and sign the paid preparer's section of Form 944.
COBRA premium assistance credit.
The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between
September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. See the instructions for line 9a, later.
Federal tax deposits must be made by electronic funds transfer.
You must use electronic funds transfer to make all federal tax deposits. Generally, electronic funds transfers are
made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Also,
you may arrange for your financial institution to initiate a same-day wire payment on your behalf. EFTPS is a free service
provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service,
or other third party may have a fee.
For more information on making federal tax deposits, see section 11 of Pub. 15 (Circular E), section 8 of Pub. 80
(Circular SS), or section 11 of Pub. 179 (Circular PR). To get more information about EFTPS or to enroll in EFTPS, visit www.eftps.gov
or call one of the following numbers.
303-967-5916 (toll call)
Additional information about EFTPS is also available in Pub. 966, Electronic Federal Tax Payment System: A Guide to Getting
Started, or Pub. 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de Pagar los Impuestos Federales.
For an EFTPS deposit to be on time, you must initiate the deposit by 8 p.m. Eastern time the day before the date the deposit
Same-day wire payment option.
If you fail to initiate a deposit transaction on EFTPS by 8 p.m. Eastern time the day before the date a deposit is due, you
can still make your deposit on time by using the Federal Tax Application (FTA). To use the same-day wire payment method, you
will need to make arrangements with your financial institution ahead of time. Please check with your financial institution
regarding availability, deadlines, and costs. Your financial institution may charge you a fee for payments made this way.
To learn more about the information you will need to provide to your financial institution to make a same-day wire payment,
visit www.eftps.gov to download the Same-Day Payment Worksheet.
Timeliness of federal tax deposits.
If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by
the close of the next business day. A business day is any day other than a Saturday, Sunday, or legal holiday. The term legal holiday for deposit purposes includes only those legal holidays in the District of Columbia. Legal holidays in the District of Columbia
are provided in Pub. 15 (Circular E).
Electronic filing and payment.
Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their federal taxes
electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to
make filing and paying easier. Spend less time and worry on taxes and more time running your business. Use e-file and Electronic
Federal Tax Payment System (EFTPS) to your benefit.
For e-file, visit www.irs.gov/efile.
For EFTPS, visit www.eftps.gov or call EFTPS at one of the numbers provided under Federal tax deposits must be made by electronic funds transfer, earlier.
If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required at the time the return
is filed. If a valid EIN is not provided, the return or payment will not be processed. This may result in penalties.
If you were a semiweekly schedule depositor at any time during 2012, you must file a paper Form 944 and Form 945-A, Annual
Record of Federal Tax Liability.
Electronic funds withdrawal (EFW).
If you file Form 944 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step
using tax preparation software or through a tax professional. However, do not use EFW to make federal tax deposits. For more information on paying your taxes using EFW, visit the IRS website at www.irs.gov/e-pay. A fee may be charged to file electronically.
Credit or debit card payments.
Employers can pay the balance due shown on Form 944 by credit or debit card. Do not
use a credit or debit card to make federal tax deposits. For more information on paying your taxes with a credit or debit
card, visit the IRS website at www.irs.gov/e-pay
. A convenience fee will be charged for this service.
Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer
contracts with a third party. The employer remains liable if the third party fails to perform a required action.
Where can you get telephone help?
For answers to your questions about completing Form 944, tax deposit rules, or obtaining an employer identification
number (EIN) call the IRS at one of the numbers listed below.
1-800-829-4933 (Business and Specialty Tax Line) or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or
have a speech disability); Monday–Friday 7:00 a.m.–7:00 p.m. local time (Alaska and Hawaii follow Pacific time; employers
in Puerto Rico receive service from 8:00 a.m.–8:00 p.m. local time).
267-941-1000 (toll call); Monday–Friday 6:00 a.m.–11:00 p.m. Eastern time.
Photographs of missing children.
The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children
selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children
home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.