draft-watermark
Form

944 for 2023:

Employer’s ANNUAL Federal Tax Return
Department of the Treasury - Internal Revenue Service OMB No. 1545-2007
Employer identification number (EIN)

-

Name (not your trade name)
Trade name (if any)
Address
Who Must File Form 944

You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing.

Go to www.irs.gov/Form944 for instructions and the latest information.

Read the separate instructions before you complete Form 944. Type or print within the boxes.

Part 1:

 Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2, unless you have employees who are subject to U.S. income tax withholding.
1 1 .
2 2 .
3 3 checkbox Check and go to line 5.
4 Taxable social security and Medicare wages and tips:

Column 1

Column 2
4a . × 0.124 = .
4a . × 0.062 = .
4a . × 0.062 = .
4b Taxable social security tips . × 0.124 = .
4c Taxable Medicare wages & tips . × 0.029 = .
4d
.
× 0.009 =
.

*Include taxable qualified sick and family leave wages paid in 2023 for leave taken after March 31, 2021, and before October 1, 2021, on line 4a. Use lines 4a(i) and 4a(ii) only for taxable qualified sick and family leave wages paid in 2023 for leave taken after March 31, 2020, and before April 1, 2021.
4e . . . . . 4e .
5 5 .
6 6 .
7 7 .
8a 8a .
8b 8b .
8c 8c .
8d 8d .
8e 8e .
8f
8g 8g .
9 9 .
10a 10a .
10b 10b .
10c 10c .
10d 10d .
10e 10e .
10f 10f .
10g 10g .
10h 10h .
10i 10i .
10j 10j .
11 10 .
12 . Check one: checkbox Apply to next return. checkbox Send a refund.

Part 2:

 Tell us about your deposit schedule and tax liability for this year.
13
checkbox Line 9 is less than $2,500. Go to Part 3.
checkbox Line 9 is $2,500 or more. Enter your tax liability for each month. If you’re a semiweekly schedule depositor or you became one because you accumulated $100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.
13a .
13d .
13g .
13j .
13b .
13e .
13h .
13k .
13c .
13f .
13i .
13l .
13m .

Part 3:

 Tell us about your business. If any question does NOT apply to your business, leave it blank.
14
15 15 .
16 16 .
17 17 .
18 18 .
19 19 .
20 20 .
21 21 .
22 22 .
23 23 .
24 24 .
25 25 .
26 26 .

Part 4:

 May we speak with your third-party designee?

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details.
checkbox Yes.

Designee’s name and phone number

Select a 5-digit personal identification number (PIN) to use when talking to the IRS.

checkbox No.

Part 5:

 Sign here. You MUST complete all three pages of Form 944 and SIGN it.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign your name here
Date
Print your
name here
Print your
title here
Best daytime phone
Paid Preparer Use Only Check if you’re self-employed checkbox

Form 944-V,
Payment Voucher

Purpose of Form

Complete Form 944-V if you’re making a payment with Form 944. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you.

Making Payments With Form 944

To avoid a penalty, make your payment with your 2023 Form 944 only if one of the following applies.

  • • Your net taxes for the year (Form 944, line 9) are less than $2,500 and you’re paying in full with a timely filed return.
  • • Your net taxes for the year (Form 944, line 9) are $2,5000 or more and you already deposited the taxes you owed for the first, second, and third quarters of 2023; your net taxes for the fourth quarter are less than $2,500; and you’re paying, in full, the tax you owe for the fourth quarter of 2023 with a timely filed return.
  • • You’re a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details. In this case, the amount of your payment may be $2,500 or more.

Otherwise, you must make deposits by electronic funds transfer. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for deposit instructions. Don’t use Form 944-V to make federal tax deposits.

Use Form 944-V when making any payment with Form 944. However, if you pay an amount with Form 944 that should’ve been deposited, you may be subject to a penalty. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details.

Specific Instructions

Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by going to www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form 944, write “Applied For” and the date you applied in this entry space.

Box 2—Amount paid. Enter the amount paid with Form 944.

Box 3—Name and address. Enter your name and address as shown on Form 944.

  • • Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, “Form 944,” and “2023” on your check or money order. Don’t send cash. Don’t staple Form 944-V or your payment to Form 944 (or to each other).
  • • Detach Form 944-V and send it with your payment and Form 944 to the address provided in the Instructions for Form 944.

Note: You must also complete the entity information above Part 1 on Form 944.

Detach Here and Mail With Your Payment and Form 944.

Form

994-v

Department of the Treasury Internal Revenue Service

Payment Voucher

Don’t staple this voucher or your payment to Form 944.

OMB No. 1545-2007

20

23
1

Enter your employer identification
number (EIN).
-

2

Enter the amount of your payment.

Make your check or money order payable to “United States Treasury.”
Dollor
 Cents
3

Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code

, , , ,

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number. If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties.

You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil

and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file Form 944 will vary depending on individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . 18 hr., 39 min.

Learning about the law or the form . 1 hr., 2 min.

Preparing, copying, assembling, and
sending the form to the IRS . . . . 3 hr., 46 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making Form 944 simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 944 to this address. Instead, see Where Should You File? in the Instructions for Form 944.