Form 944 and Formulario 944(SP) Publications You May Find Useful/Publicaciones Relacionadas

About Notice 797

Information about Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), including recent updates, related forms and instructions on how to file. This notice informs the public that they may be eligible for a refund on their Federal Income tax return because of the earned income credit (EIC).

Notice 2017-23

Notice 2017–23: Interim Guidance and Request for Comments; Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities (April 17, 2017)

About Publication 15

Publication 15 explains an employer's tax responsibilities for withholding, depositing, reporting, and paying employment taxes. Includes the tax tables needed to figure the taxes to withold from each employee. This publication explains your tax responsibilities as an employer.

About Publication 15-A

Publication 15-A supplements Circular E, and contains specialized and detailed employment tax information supplementing the basic information provided in Circular E (Pub. 15). This publication contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E), Employer's Tax Guide.

About Publication 51

Publication 51 contains information on social security and Medicare taxes, federal unemployment tax (FUTA), and withheld income tax for agricultural labor (farmwork) for employers of agricultural workers (farmworkers). Employers of agricultural workers use the information in this publication to comply with the laws for agricultural labor relating to social security and Medicare taxes, Federal Unemployment Tax Act (FUTA) tax, and withheld federal income tax (employment taxes).

About Publication 80

Information about Publication 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, including recent updates. This publication is for employers whose principal place of business is in the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions.

About Publication 179

Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA).

About Publication 596

The earned income credit (EIC) is a tax credit for certain people who work and have earned income.

About Publication 926

Publication 926 will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes. It explains how to figure, pay, and report those taxes. This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding).

About Publication 947

Publication 947 discusses who can represent a taxpayer before IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF)

EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.

Publicacion 966 (SP), Sistema De Pago Electrónico Del Impuesto Federal La Manera Segura De Pagar Los Impuestos Federales (PDF)

EFTPS es un sistema electrónico para pagos de impuestos federales provisto gratuitamente por el Departamento del Tesoro de los Estados Unidos.

About Publication 1244

Publication 1244 is a pamphlet designed with pages in the front for the employee to keep a daily record of tips received with report forms in back for reporting to his or her employer, total tips received for a given period. This publication contains Form 4070A, Employee’s Daily Record of Tips and Form 4070, Employee’s Report of Tips to Employer.

Publicación 1244-PR, Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono

Usted deberá guardar toda prueba suficiente para mostrar la cantidad total del ingreso de propinas que haya recibido durante el año. Un récord diario de sus propinas recibidas se considera tal prueba suficiente.

Publication 1635, Employer Identification Number Understanding Your EIN (PDF)

This publication provides general information on Employer Identification Numbers (EINs).

Revenue Procedure 2005-39

This revenue procedure sets out the circumstances under which facsimile signatures may be used on any form within the Form 94X series, Form 1042, Form 8027, Form CT-1, or any variant of these forms.

Revenue Procedure 2009-51

This revenue procedure sets forth the procedures for employers to follow to request to file Form 944, Employer’s ANNUAL Federal Tax Return (i.e., to opt in). In addition, this revenue procedure sets forth the procedures for employers who previously were notified to file Form 944 to follow to request to file Forms 941, Employer’s QUARTERLY Federal Tax Return, instead (i.e., to opt out).

Treasury Decision 9566

This document contains final regulations relating to the Employers’ Annual Federal Tax Program (the Form 944 Program) and the requirements for depositing social security, Medicare, and withheld Federal income taxes (collectively “employment taxes”). These final regulations allow certain employers to file a Form 944, “Employer’s ANNUAL Federal Tax Return,” rather than Forms 941, “Employer’s QUARTERLY Federal Tax Return.” Additionally, these final regulations provide guidance related to the lookback periods and deposit requirements for employers required to file Forms 941 and Form 944. These final regulations affect taxpayers that file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions.