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 Form 944 PDF Instructions for Form 944 (Print version PDF) Recent developments Early termination of the Employee Retention Credit for most employers -- 23-NOV-2021 Other items you may find useful All revisions for Form 944 E-file Form 940, 941 or 944 for small businesses Certain taxpayers may now file their employment taxes annually Revenue Procedure 2021-33, A safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit Notice 2021-49, Guidance on the Employee Retention Credit under Section 3134 of the Code and on Miscellaneous Issues Related to the Employee Retention Credit Notice 2021-46, Premium Assistance for COBRA Benefits Part II Other current products Related items About Form 843, Claim for Refund and Request for Abatement About Form 941, Employer's Quarterly Federal Tax Return About Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands About Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund About Form 945, Annual Return of Withheld Federal Income Tax About Form 1040, U.S. Individual Income Tax Return About Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
