Changes to filing addresses.   The filing addresses have changed for Form 944 filers located in Georgia and Tennessee. The Charlotte, NC “With a payment” filing address has changed to Cincinnati, OH. See Where Should You File? on page 4.

Paid preparers must sign Form 944.   The paid preparer's section of Form 944 is no longer optional and is included in Part 5 of Form 944. See Paid preparers on page 8.

Social security wage base for 2008.   Do not withhold social security tax after an employee reaches $102,000 in social security wages. There is no limit on the amount of wages subject to Medicare tax.

New employment tax adjustment process in 2009.   If you discover an error on a previously filed Form 944 after December 31, 2008, make the correction using new Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Currently, taxpayers make corrections to a previously filed Form 944 using Form 941c that is filed with Form 944. Form 944-X is a stand-alone form, meaning taxpayers can file Form 944-X when an error is discovered, rather than waiting until the end of the year to file Form 941c with Form 944. Lines 6b, 6c, 6d, 6e, and 6f will be deleted from the 2009 Form 944. Adjustments now made on those lines will be made on the new Form 944-X. For more information, visit the IRS website at www.irs.gov and enter the keyword Correcting Employment Taxes.

Form 944—annual employment tax filing for small employers.   To reduce burden on small employers, the Internal Revenue Service (IRS) has simplified the rules for filing employment tax returns to report social security, Medicare, and withheld federal income taxes. Certain employers must file Form 944, Employer's ANNUAL Federal Tax Return, instead of Form 941, Employer's QUARTERLY Federal Tax Return.

Correcting Form 944 or Form 941.   If you discover an error in 2008 on a previously filed Form 944 or Form 941 and you are required to file Form 944, make the correction using the 2008 Form 944 and attach Form 941c, Supporting Statement to Correct Information. For example, in May 2008, you discovered that you underreported $100 in social security and Medicare wages on your 2007 Form 944. Correct the error by showing $15.30 (15.3% × $100) on line 6c of your 2008 Form 944 and attaching a completed
Form 941c. For more information, see Prior Period Adjustments in section 13 of Pub. 15 (Circular E), Employer's Tax Guide.

Electronic filing and payment.   Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, 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.

  If you were a semiweekly schedule depositor at any time during 2008, you must file a paper Form 944 and Form 945-A, Annual Record of Federal Tax Liability.

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 and click on the electronic IRS link. A fee may be charged to file electronically.

Credit card payments.   Employers can pay the balance due shown on Form 944 by credit card. However, do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and click on the electronic IRS link. A convenience fee will be charged for this service.

Employer's liability.   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?   You can call the IRS Business & Specialty Tax Line toll free at 1-800-829-4933 on Monday through Friday from 7 a.m. to 10 p.m. local time (Alaska and Hawaii follow Pacific time) to order tax deposit coupons (Form 8109) and for answers to your questions about completing Form 944, tax deposit rules, or obtaining an employer identification number (EIN).

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.