What this notice is about This notice informs you that your annual federal employment tax filing requirement has changed. You’re no longer eligible to file Form 944, Employer's ANNUAL Federal Tax ReturnPDF, to report and pay your employment taxes. Your filing requirement changed because your annual employment tax liability was more than $1000. What you need to do Read the notice carefully, it will explain the changes we made. If you don’t agree with the changes, contact us within 30 days from the date of the notice. You must file quarterly using Form 941, Employer's QUARTERLY Federal Tax ReturnPDF, for the first quarter of the year. You may want to Review Form 944 instructionsPDF for reporting and paying employment taxes. Review Form 941 instructionsPDF for reporting and paying employment taxes. For tax forms, instructions, and publications, visit /forms-pubs. (Access to this site will not provide you with your specific taxpayer account information.) If you had a practitioner or other third party prepare your return, you may want to contact them to assist you. Frequently asked questions How can I find out what caused my tax return to change? Please contact us at the number listed on your notice for specific information about your tax return. Why can’t I file Form 944? Your filing requirement changed because your annual employment tax liability was more than $1000. When do I file Form 941? Review Form 941 instructions for reporting and paying employment taxes. Tips for next year File the appropriate employment tax return by the required due date. Refer to your tax form instructions for the required documentation to complete your return. Attach all required forms and schedules to your tax return when filing. Review Form 941 instructionsPDF for reporting and paying employment taxes. If your annual tax liability reaches $2500 or more, you will be required to deposit using the monthly deposit schedule as described in Publication 15 (Circular E), Employer’s Tax GuidePDF. Consider filing your taxes electronically (if you’re not doing so already). Filing online can help you find credits and deductions that you may qualify for and avoid mistakes. In many cases, you can file free. Helpful information 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 Publication 179 Circular (Circular PR), Federal Tax Guide for Employers in Puerto Rico Publicación 179, (Circular PR), Guía Contributiva Federal para Patronos Puertorriqueños Publication 966, Electronic Choices to Pay All Your Federal TaxesPDF Publication 966 (SP), Sistema de Pago Electrónico del Impuesto FederalPDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
