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 944PDF Instructions for Form 944 (Print VersionPDF) 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 2021PDF Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021PDF 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 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 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
