About Form 944, Employer's Annual Federal Tax Return

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.


Current Revision


Recent Developments

Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021

Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit

Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC

Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF 

Clarification of the Definition of Qualified Sick Leave Wages and Qualified Family Leave Wages -- 29-JAN-2021

More Time to Withhold and Pay the Employee Share of Social Security Tax Deferred in 2020 -- 28-JAN-2021

Employers May Be Able to Claim the Employee Retention Credit and Have a PPP Loan -- 28-JAN-2021

Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020


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