Form 944 Due Dates

Employers, use Form 944 to report taxes withheld from your employees to the IRS.

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Form 944 Due Date at a Glance

  • Form 944 (Employer’s Annual Federal Tax Return) is used by eligible small employers to report federal income tax withheld from employees’ wages and the employer’s and employees’ Social Security and Medicare taxes.
  • Who Must File: Employers whose annual employment tax liability is less than $1,000 and who are instructed by the IRS to file Form 944.
  • Filing Frequency: Form 944 is filed annually, instead of quarterly like Form 941.
  • Filing Deadline: For the 2025 tax year, Form 944 is due February 2, 2026. If all taxes were deposited on time and in full, the return may generally be filed by February 10, 2026.
  • Information Required: Employers need their business name, trade name, EIN, address, wages, tips, other compensation, and applicable federal income, Social Security, and Medicare tax amounts.
  • Filing Methods: Form 944 can be filed electronically or by paper. E-filing offers a convenient way to submit the return and receive faster processing.

What is Form 944?

Form 944, is the annual tax form for employers to report the tax withheld from the employees from the wages paid. This form is used only when the total tax withheld from the employees is less than $1000.

Important dates in filing form 944

Employers need to file the payroll tax form 944 with the IRS if the tax liability for the tax year is below $1000 before the deadline.

Deadline for the Tax Year 2025 : February 02, 2026

What are the details required?

Details required to file Form 944:

  • Business name, Trade name, EIN, address of the business
  • Wages, tips, and other compensation
  • Total tax withheld

Other compensation includes Medicare wages, tips, and Social Security wages paid to the employees. Taxes include taxes withheld from wages, tips, Medicare, and Social Security wages.

Filing Method:

  • E-Filing: The IRS encourages employers to file form 944, Employer’s Annual Federal Tax Return using the Electronic filing method for easy filing and faster processing.
  • Paper filing: Employers can use the paper filing method to file the tax return. Enter the mentioned details in the form and send it to the IRS-mentioned address based on the location.

TaxZerone suggests businesses file returns using the E-Filing method for a quick and easy process.

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Penalties for late deposit and late filing

  • Failure-to-File: If you fail to file Form 944, the penalty will be 5 to 25% of the tax due
  • Failure to Pay: If you fail to pay the tax amount within the deadline, the penalty can be up to 25% tax due

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