Federal Employer's Annual Federal Tax Return

Employer's Annual Federal Tax Return
2024 Form 944
Form

944 for 2024:

Employer’s ANNUAL Federal Tax Return
Department of the Treasury — Internal Revenue Service

OMB No. 1545-0029

Who Must File Form 944

—

Employer identification number (EIN)

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

Name (not your trade name)
Trade name (if any)

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

Address
Number

Street

Suite or room number

City

ZIP code

State

Foreign country name

Foreign postal code

Foreign province/county

Read the separate instructions before you complete Form 944. Type or print within the boxes.
Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern
Part 1: 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

Wages, tips, and other compensation

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1

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2

Federal income tax withheld from wages, tips, and other compensation .

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2

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3

If no wages, tips, and other compensation are subject to social security or Medicare tax

3

4

Taxable social security and Medicare wages and tips:
Column 1

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Check here and go to line 5.

Column 2

4a Taxable social security wages

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×

0.124 =

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4b Taxable social security tips

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×

0.124 =

.

4c Taxable Medicare wages & tips

.

×

0.029 =

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4d Taxable wages & tips subject
to Additional Medicare Tax
withholding . . . . . .

.

×

0.009 =

.

4e Total social security and Medicare taxes. Add Column 2 from lines 4a, 4b, 4c, and 4d .

4e

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5

Total taxes before adjustments. Add lines 2 and 4e

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5

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6

Current year’s adjustments (see instructions)

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6

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7

Total taxes after adjustments. Combine lines 5 and 6

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7

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8

Qualified small business payroll tax credit for increasing research activities. Attach Form 8974

8

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9

Total taxes after adjustments and nonrefundable credits. Subtract line 8 from line 7 .

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9

.

Total deposits for this year, including overpayment applied from a prior year and
overpayments applied from Form 944-X, 941-X, or 941-X (PR)
. . . . . . . . .

10

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11

Balance due. If line 9 is more than line 10, enter the difference and see instructions .

11

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12

Overpayment. If line 10 is more than line 9, enter the difference

10

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Check one:

Apply to next return.

Send a refund.

You MUST complete both pages of Form 944 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 39316N

Form 944 (2024)

Name (not your trade name)

Employer identification number (EIN)

–
Part 2: Tell us about your deposit schedule and tax liability for this year.
13 Check one:

Line 9 is less than $2,500. Go to Part 3.
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.
Jan.

Apr.

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13a

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13d

Feb.

13c

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13k

Sept.

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13f

Nov.

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13h

June

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13j

Aug.

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13e

Mar.

Oct.

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13g

May

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13b

July

Dec.

.

13i

Total liability for year. Add lines 13a through 13l. Total must equal line 9.

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13l

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13m

Part 3: Tell us about your business. If question 14 does NOT apply to your business, leave it blank.
14

If your business has closed or you stopped paying wages
enter the final date you paid wages

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Check here, and

; also attach a statement to your return. See instructions.

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.
Yes. Designee’s name and phone number
Select a 5-digit personal identification number (PIN) to use when talking to the IRS.
No.

Part 5: Sign here. You MUST complete both 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.

Print your
name here

Sign your
name here

Print your
title here

Date

Best daytime phone

Paid Preparer Use Only

Check if you’re self-employed

Preparer’s name

PTIN

Preparer’s signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

City
Page 2

State

ZIP code
Form 944 (2024)

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 2024
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 $2,500
or more and you already deposited the taxes you owed
for the first, second, and third quarters of 2024; 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 2024 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. 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 for deposit
instructions. Don’t use Form 944-V to make federal tax
deposits.

!
▲
CAUTION

Pub. 15.

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

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 “2024” 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.

Form

Detach Here and Mail With Your Payment and Form 944.

944-V

Department of the Treasury
Internal Revenue Service

1

Enter your employer identification
number (EIN).

Payment Voucher

OMB No. 1545-0029

2024

Don’t staple this voucher or your payment to Form 944.
2

Dollars

Cents

Enter the amount of your payment.

–

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