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Preparing Your Tax Return(s) and Information ReturnsBusiness Taxes Employment Taxes Form 941, Employer's Quarterly Tax Return, and Form 944, Employer’s Annual Tax Return All employers who pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes (see Publication 15 for the social security and Medicare tax rates) must file Form 941, Employer's Quarterly Federal Tax Return or Form 944, Employer’s Annual Federal Tax Return. In general, if the IRS has notified you to file Form 944, then you must file Form 944. New employers are also eligible to file this form if they meet the eligibility requirements. See the Instructions for Form 944 for additional information.
If you are not eligible to file Form 944 then you must file Form 941. Do not report more than one calendar quarter on a return. See the Instructions for Form 941 for suggestions for preparing the form.
You can electronically file both the Form 941 and Form 944. If you choose to not file electronically, use the preaddressed form mailed to you. If you do not have the form, you can get one at irs.gov or from any IRS office. For information about reconciling Forms W-2, W-3 and 941, see Publication 15.
Important References: Publication 15 (Circular E), Employer’s Tax Guide Form 944 Employer’s Annual Federal Tax Return
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