Federal Payroll Tax Forms and Filing Addresses
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) can file and pay these taxes only once a year instead of quarterly. Agricultural employers, Household employers and those not notified by the IRS cannot use this form. You must file Form 944 if the IRS has notified you to do so. Employers can notify the IRS that they wish to continue filing Form 941 instead.