Form 944, Employer's ANNUAL Federal Tax Return
This form 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.
If you previously filed Form 944-SS or Form 944-PR and still qualify for an annual filing status, file Form 944.
Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
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Comment on Form 944
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