TaxBandits Knowledge Base

What is Form 944?

Small business employers use IRS Form 944 to report the federal income tax, Social Security, and Medicare tax(FICA) withheld from employees' wages on Form 944.

Employers must file Form 944 only if they fall under these conditions:

• If your annual tax liability is $1000 or less.
• If you are a semi-weekly depositor or have accumulated $100,000 or more of tax liability during the deposit period.

Note: If the IRS notifies you that you're eligible to file Form 944 instead of Form 941, you must file Form 944.