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2024

Instructions for Form 944

Employer's ANNUAL Federal Tax Return

Section references are to the Internal Revenue Code Reminders
unless otherwise noted.
Unless otherwise noted, references throughout
Future Developments TIP these instructions to Form W-2 include Forms
W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/
For the latest information about developments related to W-2PR; references to Form W-2c include Form
Form 944 and its instructions, such as legislation enacted 499R-2c/W-2cPR; references to Form W-3 include Forms
after they were published, go to IRS.gov/Form944. W-3SS and W-3 (PR); and references to Form W-3c
include Form W-3C (PR).

What's New Qualified small business payroll tax credit for in-
Social security and Medicare tax for 2024. The social creasing research activities. For tax years beginning
security tax rate is 6.2% each for the employee and before January 1, 2023, a qualified small business may
employer. The social security wage base limit is $168,600. elect to claim up to $250,000 of its credit for increasing
research activities as a payroll tax credit. The Inflation
The Medicare tax rate is 1.45% each for the employee
Reduction Act of 2022 (the IRA) increases the election
and employer, unchanged from 2023. There is no wage
amount to $500,000 for tax years beginning after
base limit for Medicare tax.
December 31, 2022. The payroll tax credit election must
Social security and Medicare taxes apply to the wages be made on or before the due date of the originally filed
of household workers you pay $2,700 or more in cash income tax return (including extensions). The portion of
wages in 2024. Social security and Medicare taxes apply the credit used against payroll taxes is allowed in the first
to election workers who are paid $2,300 or more in cash calendar quarter beginning after the date that the qualified
or an equivalent form of compensation in 2024. small business filed its income tax return. The election
The COVID-19 related credit for qualified sick and and determination of the credit amount that will be used
family leave wages is limited to leave taken after against the employer’s payroll taxes are made on Form
March 31, 2020, and before October 1, 2021, and may 6765, Credit for Increasing Research Activities. The
no longer be claimed on Form 944. Generally, the amount from Form 6765 must then be reported on Form
credit for qualified sick and family leave wages, as 8974, Qualified Small Business Payroll Tax Credit for
enacted under the Families First Coronavirus Response Increasing Research Activities.
Act (FFCRA) and amended and extended by the Starting in the first quarter of 2023, the payroll tax credit
COVID-related Tax Relief Act of 2020, for leave taken after is first used to reduce the employer share of social
March 31, 2020, and before April 1, 2021, and the credit security tax up to $250,000 per quarter and any remaining
for qualified sick and family leave wages under sections credit reduces the employer share of Medicare tax for the
3131, 3132, and 3133 of the Internal Revenue Code, as quarter. Any remaining credit, after reducing the employer
enacted under the American Rescue Plan Act of 2021 (the share of social security tax and the employer share of
ARP), for leave taken after March 31, 2021, and before Medicare tax, is then carried forward to the next quarter.
October 1, 2021, have expired. However, employers that Form 8974 is used to determine the amount of the credit
pay qualified sick and family leave wages in 2024 for leave that can be used in the current year. The amount from
taken after March 31, 2020, and before October 1, 2021, Form 8974, line 12 or, if applicable, line 17, is reported on
are eligible to claim a credit for qualified sick and family line 8. For more information about the payroll tax credit,
leave wages in 2024. Effective for tax periods beginning see the Instructions for Form 8974 and go to IRS.gov/
after December 31, 2023, the lines used to claim the ResearchPayrollTC. Also see Adjusting tax liability for the
credit for qualified sick and family leave wages have been qualified small business payroll tax credit for increasing
removed from Form 944 because it would be extremely research activities (line 8), later.
rare for an employer to pay wages in 2024 for qualified
Forms 941-SS and 941-PR discontinued after 2023.
sick and family leave taken after March 31, 2020, and
Form 941-SS, Employer's QUARTERLY Federal Tax
before October 1, 2021. Instead, if you're eligible to claim
Return—American Samoa, Guam, the Commonwealth of
the credit for qualified sick and family leave wages
the Northern Mariana Islands, and the U.S. Virgin Islands;
because you paid the wages in 2024 for an earlier
and Form 941-PR, Planilla para la Declaración Federal
applicable leave period, file Form 944-X, Adjusted
TRIMESTRAL del Patrono, were discontinued after the
Employer's ANNUAL Federal Tax Return or Claim for
fourth quarter of 2023. Instead, employers in the U.S.
Refund, after filing Form 944, to claim the credit for
territories who weren't notified to file Form 944 file Form
qualified sick and family leave wages paid in 2024. Filing a
941 or, if you prefer your form and instructions in Spanish,
Form 944-X before filing a Form 944 for the year may
you can file new Form 941 (sp).
result in errors or delays in processing your Form 944-X.
Instructions for Form 944 (2024) Catalog Number 39820A
Nov 7, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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Pubs. 51, 80, and 179 discontinued after 2023. Pub. financial institution, payroll service, or other third party
51, Agricultural Employer's Tax Guide; Pub. 80, Federal may have a fee.
Tax Guide for Employers in the U.S. Virgin Islands, Guam, For more information on making federal tax deposits,
American Samoa, and the Commonwealth of the Northern see section 11 of Pub. 15. To get more information about
Mariana Islands; and Pub. 179, Guía Contributiva Federal EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one
para Patronos Puertorriqueños, were discontinued for tax of the following numbers.
years beginning after December 31, 2023. Instead, • 800-555-4477
information specific to agricultural employers and • 800-244-4829 (Spanish)
employers in the U.S. territories is included in Pub. 15, • 303-967-5916 if you're outside the United States (toll
beginning with the Pub. 15 for use in 2024. For tax year call)
2024, there is a new Pub. 15 (sp) that is a To contact EFTPS using Telecommunications Relay
Spanish-language version of Pub. 15. Services (TRS) for people who are deaf, hard of hearing,
or have a speech disability, dial 711 and then provide the
Forms in Spanish. Many forms and instructions
TRS assistant with the 800-555-4477 number above or
discussed in these instructions have Spanish-language
800-733-4829.
versions available for employers and employees. Some
examples include Form 941 (sp), Form 944 (sp), Form Additional information about EFTPS is also available in
SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although Pub. 966.
these instructions don't reference Spanish-language For an EFTPS deposit to be on time, you must
forms and instructions in each instance that one is ! submit the deposit by 8 p.m. Eastern time the day
available, you can see Pub. 15 (sp) and go to IRS.gov to CAUTION before the date the deposit is due.
determine if a Spanish-language version is available.
Same-day wire payment option. If you fail to submit a
Payroll tax credit for certain tax-exempt organiza- deposit transaction on EFTPS by 8 p.m. Eastern time the
tions affected by qualified disasters. Section 303(d) of day before the date a deposit is due, you can still make
the Taxpayer Certainty and Disaster Tax Relief Act of 2020 your deposit on time by using the Federal Tax Collection
allows for a payroll tax credit for certain tax-exempt Service (FTCS) to make a same-day wire payment. To use
organizations affected by certain qualified disasters not the same-day wire payment method, you will need to
related to COVID-19. This credit is claimed on Form make arrangements with your financial institution ahead of
5884-D (not on Form 944). Form 5884-D is filed after the time. Please check with your financial institution regarding
Form 944 for the year for which the credit is being claimed availability, deadlines, and costs. Your financial institution
has been filed. For more information about this credit, go may charge you a fee for payments made this way. To
to IRS.gov/Form5884D. learn more about the information you will need to give your
Work opportunity tax credit for qualified tax-exempt financial institution to make a same-day wire payment, go
organizations hiring qualified veterans. Qualified to IRS.gov/SameDayWire.
tax-exempt organizations that hire eligible unemployed Timeliness of federal tax deposits. If a deposit is
veterans may be able to claim the work opportunity tax required to be made on a day that isn't a business day, the
credit against their payroll tax liability using Form 5884-C. deposit is considered timely if it is made by the close of
For more information, go to IRS.gov/WOTC. the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
Employers can request to file quarterly Forms 941 in-
holiday” for deposit purposes includes only those legal
stead of Form 944. Employers required to file Form 944,
holidays in the District of Columbia. Legal holidays in the
who want to file quarterly Forms 941 instead, must contact
District of Columbia are provided in Pub. 15.
the IRS to request to file quarterly Forms 941 and opt out
of filing Form 944. See Requesting To File Quarterly Electronic filing and payment. Businesses can enjoy
Forms 941 Instead of Form 944, later. the benefits of filing tax returns and paying their federal
taxes electronically. Whether you rely on a tax
Correcting a previously filed Form 944. If you discover
professional or handle your own taxes, the IRS offers you
an error on a previously filed Form 944, make the
convenient and secure programs to make filing and paying
correction using Form 944-X. Form 944-X is filed
easier. Spend less time worrying about taxes and more
separately from Form 944. For more information, see the
time running your business. Use e-file and EFTPS to your
Instructions for Form 944-X, section 13 of Pub. 15, or go to
benefit.
IRS.gov/CorrectingEmploymentTaxes.
• For e-file, go to IRS.gov/EmploymentEfile for more
Federal tax deposits must be made by electronic information. A fee may be charged to file electronically.
funds transfer (EFT). You must use EFT to make all • For EFTPS, go to EFTPS.gov or call EFTPS at one of
federal tax deposits. Generally, an EFT is made using the the numbers provided under Federal tax deposits must be
Electronic Federal Tax Payment System (EFTPS). If you made by electronic funds transfer (EFT), earlier.
don't want to use EFTPS, you can arrange for your tax • For electronic filing of Forms W-2, Wage and Tax
professional, financial institution, payroll service, or other Statement, go to SSA.gov/employer. You may be required
trusted third party to make electronic deposits on your to file Forms W-2 electronically. For details, see the
behalf. Also, you may arrange for your financial institution General Instructions for Forms W-2 and W-3. The Social
to initiate a same-day wire payment on your behalf. Security Administration's Business Services Online (BSO)
EFTPS is a free service provided by the Department of the is an independent program from the Government of
Treasury. Services provided by your tax professional, Puerto Rico electronic filing system. Employers in Puerto

2 Instructions for Form 944 (2024)

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Rico must go to Hacienda.pr.gov for additional these children home by looking at the photographs and
information. calling 1-800-THE-LOST (1-800-843-5678) if you
recognize a child.
If you’re filing your tax return or paying your federal
! taxes electronically, a valid employer identification
CAUTION number (EIN) is required at the time the return is
General Instructions
filed or the payment is made. If a valid EIN isn't provided,
the return or payment won't be processed. This may result Purpose of Form 944
in penalties. See Employer identification number (EIN), Form 944 is designed so the smallest employers (those
later, for information about applying for an EIN. whose annual liability for social security, Medicare, and
Electronic funds withdrawal (EFW). If you file Form withheld federal income taxes is $1,000 or less) will file
944 electronically, you can e-file and use EFW to pay the and pay these taxes only once a year instead of every
balance due in a single step using tax preparation quarter. These instructions give you some background
software or through a tax professional. However, don't use information about Form 944. They tell you who must file
EFW to make federal tax deposits. For more information Form 944, how to complete it line by line, and when and
on paying your taxes using EFW, go to IRS.gov/EFW. where to file it.
Credit or debit card payments. You can pay the If you want more in-depth information about payroll tax
balance due shown on Form 944 by credit or debit card. topics relating to Form 944, see Pub. 15 and go to
Your payment will be processed by a payment processor IRS.gov/EmploymentTaxes.
who will charge a processing fee. Don't use a credit or Federal law requires you, as an employer, to withhold
debit card to make federal tax deposits. For more certain taxes from your employees' pay. Each time you
information on paying your taxes with a credit or debit pay wages, you must withhold—or take out of your
card, go to IRS.gov/PayByCard. employees' pay—certain amounts for federal income tax,
Online payment agreement. You may be eligible to social security tax, and Medicare tax. You must also
apply for an installment agreement online if you can’t pay withhold Additional Medicare Tax from wages you pay to
the full amount of tax you owe when you file your return. an employee in excess of $200,000 in a calendar year.
For more information, see What if you can't pay in full, Under the withholding system, taxes withheld from your
later. employees are credited to your employees in payment of
their tax liabilities.
Paid preparers. If you use a paid preparer to complete
Form 944, the paid preparer must complete and sign the References to federal income tax withholding
paid preparer's section of the form. ! don't apply to employers in American Samoa,
CAUTION Guam, the Commonwealth of the Northern
Outsourcing payroll duties. You’re responsible to
Mariana Islands (CNMI), the U.S. Virgin Islands (USVI),
ensure that tax returns are filed and deposits and
and Puerto Rico, unless you have employees who are
payments are made, even if you contract with a third party
subject to U.S. income tax withholding. Contact your local
to perform these acts. You remain responsible if the third
tax department for information about income tax
party fails to perform any required action. Before you
withholding.
choose to outsource any of your payroll and related tax
duties (that is, withholding, reporting, and paying over
Federal law also requires you to pay any liability for the
social security, Medicare, FUTA, and income taxes) to a
employer share of social security tax and Medicare tax.
third-party payer, such as a payroll service provider or
This share of social security tax and Medicare tax isn't
reporting agent, go to IRS.gov/OutsourcingPayrollDuties
withheld from employees.
for helpful information on this topic. For more information
on the different types of third-party payer arrangements, For more information about annual employment tax
see section 16 of Pub. 15. filing and tax deposit rules, see Treasury Decision 9566,
Where can you get telephone help? For answers to 2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-9566.

your questions about completing Form 944 or tax deposit Who Must File Form 944?
rules, call the IRS at one of the numbers listed below.
• 800-829-4933 (Business and Specialty Tax Line) or In general, if the IRS has notified you to file Form 944, you
800-829-4059 (TDD/TTY for persons who are deaf, hard must file Form 944 instead of quarterly Forms 941 to
of hearing, or have a speech disability), Monday–Friday report the following amounts.
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
follow Pacific time; employers in Puerto Rico receive • Wages you have paid.
service from 8:00 a.m. to 8:00 p.m. local time). • Tips your employees reported to you.
• 267-941-1000 if you're outside the United States (toll • Federal income tax you withheld.
call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern • Both the employer and the employee share of social
time. security and Medicare taxes.
• Additional Medicare Tax withheld from employees.
Photographs of missing children. The IRS is a proud • Current year's adjustments to social security and
partner with the National Center for Missing & Exploited Medicare taxes for fractions of cents, sick pay, tips, and
Children® (NCMEC). Photographs of missing children group-term life insurance.
selected by the Center may appear in instructions on • Qualified small business payroll tax credit for increasing
pages that would otherwise be blank. You can help bring research activities.

Instructions for Form 944 (2024) 3

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Exceptions the United States) between January 1, 2025, and April 1,
Special rules apply to some employers. The following 2025, or send a written request postmarked between
employers can’t file Form 944. January 1, 2025, and March 17, 2025.
Where to send written requests. Written requests
• Household employers. If you employ only household
should be sent to:
employees, don't file Form 944. For more information, see
Pub. 926 and Schedule H (Form 1040).
• Agricultural employers. If you employ only agricultural Department of the Treasury Department of the Treasury
employees, don't file Form 944. For more information, see Internal Revenue Service or Internal Revenue Service
Pub. 15 and Form 943. Ogden, UT 84201-0038 Cincinnati, OH 45999-0038
• Employers who are notified by the IRS to file
quarterly Forms 941. This includes if you requested and
received written confirmation from the IRS that your filing If you would mail your return filed without a payment to
requirement was changed from Form 944 to Form 941. Ogden, as shown under Where Should You File, later,
• Employers who aren’t notified to file Form 944. If send your request to the Ogden address shown above. If
the IRS doesn't notify you to file Form 944, don't file Form you would mail your return filed without a payment to
944. If you would like to file Form 944 instead of quarterly Kansas City, send your request to the address for
Forms 941, see Requesting To File Form 944 in 2025 Cincinnati shown above. After you contact the IRS, the
Instead of Quarterly Forms 941, later. IRS will send you a written notice that your filing
If the IRS notified you in writing to file Form 944, requirement has been changed. If you don't receive this
notice, you must file Form 944 for calendar year 2025. For
! you must file Form 944 (and not quarterly Forms more information about these procedures, see Rev. Proc.
CAUTION 941) even if your tax liability for 2024 exceeds
$1,000. Once your annual tax liability exceeds $1,000, the 2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/
IRS will notify you that you're no longer eligible to file Form 2009-45_IRB#RP-2009-51.
944 in future years and that you must file Form 941
What if You Reorganized or Closed Your
quarterly. However, until you receive the notice, continue
to file Form 944 annually. If you’re unsure of your current Business?
filing requirement, call 800-829-4933. If you're outside the If You Sold or Transferred Your Business...
United States, call 267-941-1000 (toll call).
If you sold or transferred your business in 2024, you and
Requesting To File Form 944 in 2025 Instead of the new owner must each file a Form 944 or 941,
Quarterly Forms 941 whichever is required, for the year in which the transfer
occurred. Report only the wages you paid.
If you haven't received notification to file Form 944 for
2025 but estimate your employment tax liability for
When two businesses merge, the continuing firm must
calendar year 2025 will be $1,000 or less and would like to
file a return for the year in which the change took place
file Form 944 instead of Forms 941, you can contact the
and the other firm should file a final return.
IRS to request to file Form 944 for 2025. Based on current
tax rates, if you pay $5,000 or less in wages subject to
Changing from one form of business to another—such
social security and Medicare taxes and federal income tax
as from a sole proprietorship to a partnership or
withholding during the calendar year, you're generally
corporation—is considered a transfer. If a transfer occurs,
likely to pay $1,000 or less in employment taxes. To file
you may need a new EIN. See Pub. 1635 and section 1 of
Form 944 for calendar year 2025, you must call the IRS at
Pub. 15 for more information.
800-829-4933 (267-941-1000 (toll call) if you're outside
the United States) between January 1, 2025, and April 1,
Attach a statement to your return with all the following
2025, or send a written request postmarked between
information.
January 1, 2025, and March 17, 2025.
The mailing addresses for written requests are • The new owner's name (or the new name of the
provided under Requesting To File Quarterly Forms 941 business).
Instead of Form 944, later. The IRS will send you a written • Whether the business is now a sole proprietorship,
notice that your filing requirement has been changed to partnership, or corporation.
Form 944. If you don't receive this notice, you must file • The kind of change that occurred (a sale or transfer).
quarterly Forms 941 for calendar year 2025. • The date of the change.
• The name of the person keeping the payroll records and
Requesting To File Quarterly Forms 941 Instead the address where those records will be kept.
of Form 944
You must file Form 944 if the IRS has notified you to do so, If Your Business Has Closed...
unless the IRS notifies you to file quarterly Forms 941
instead, or you contact the IRS to request to file those If you permanently go out of business or stop paying
forms. To request to file quarterly Forms 941 to report your wages to your employees, you must file a final return. To
social security, Medicare, and withheld federal income tell the IRS that Form 944 for a particular year is your final
taxes for the 2025 calendar year, call the IRS at return, check the box on line 14 and enter the final date
800-829-4933 (267-941-1000 (toll call) if you're outside you paid wages. Also attach a statement to your return

4 Instructions for Form 944 (2024)

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showing the name of the person keeping the payroll faxing or mailing Form SS-4 to the IRS. If the principal
records and the address where those records will be kept. business was created or organized outside of the United
States or U.S. territories, you may also apply for an EIN by
If you participated in a statutory merger or calling 267-941-1099 (toll call). If you have applied for an
consolidation, or qualify for predecessor-successor status EIN but don't have your EIN by the time a return is due, file
due to an acquisition, you should generally file a paper return and write “Applied For” and the date you
Schedule D (Form 941), Report of Discrepancies Caused applied in the space shown for the number.
by Acquisitions, Statutory Mergers, or Consolidations. See
If you’re filing your tax return electronically, a valid
the Instructions for Schedule D (Form 941) to determine
EIN is required at the time the return is filed. If a
whether you should file Schedule D (Form 941) and when CAUTION!
valid EIN isn't provided, the return won't be
you should file it.
accepted. This may result in penalties.
When Must You File?
Always be sure the EIN on the form you file exactly
For 2024, file Form 944 by January 31, 2025. However, if TIP matches the EIN the IRS assigned to your
you made deposits on time in full payment of the taxes business. Don't use your SSN or ITIN on forms
due for the year, you may file the return by February 10, that ask for an EIN. If you used an EIN (including a prior
2025. owner's EIN) on Form 944 that is different from the EIN
reported on Form W-3, see Box h—Other EIN used this
File Form 944 only once for each calendar year. If you year in the General Instructions for Forms W-2 and W-3.
filed Form 944 electronically, don't file a paper Form 944. On Form W-3 (PR), “Other EIN used this year” is reported
For more information about filing Form 944 electronically, in box f. Filing a Form 944 with an incorrect EIN or using
see Electronic filing and payment, earlier. another business's EIN may result in penalties and delays
If we receive Form 944 after the due date, we will treat in processing your return.
Form 944 as filed on time if the envelope containing Form
If you change your business name, business ad-
944 is properly addressed, contains sufficient postage,
dress, or responsible party. Notify the IRS immediately
and is postmarked by the U.S. Postal Service on or before
if you change your business name, business address, or
the due date, or sent by an IRS-designated private
responsible party.
delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will generally consider • Write to the IRS office where you file your returns (using
the Without a payment address under Where Should You
Form 944 filed when it is actually received. For more
File, later) to notify the IRS of any business name change.
information about PDSs, see Where Should You File, later.
See Pub. 1635 to see if you need to apply for a new EIN.
How Should You Complete Form 944? • Complete and mail Form 8822-B to notify the IRS of a
business address or responsible party change. Don't mail
Enter your EIN, name, and address in the spaces Form 8822-B with your Form 944. For a definition of
provided. Also enter your name and EIN at the top of "responsible party," see the Instructions for Form SS-4.
page 2. Don't use your social security number (SSN) or
individual taxpayer identification number (ITIN). Generally, Completing and Filing Form 944
enter the business (legal) name that you used when you Make entries on Form 944 as follows to enable accurate
applied for your EIN. For example, if you’re a sole processing.
proprietor, enter “Tyler Smith” on the Name line and
“Tyler's Cycles” on the Trade name line. Leave the Trade • Use 12-point Courier font (if possible) for all entries if
name line blank if it is the same as your Name line. you’re typing or using a computer to complete Form 944.
Portable Document Format (PDF) forms on IRS.gov have
If you use a tax preparer to complete Form 944, make fillable fields with acceptable font specifications.
sure the preparer uses your correct business name and • Don't enter dollar signs and decimal points. Commas
EIN. are optional. Report dollars to the left of the preprinted
decimal point and cents to the right of it. Don’t round
Employer identification number (EIN). To make sure
entries to whole dollars. Always show an amount for cents,
that businesses comply with federal tax laws, the IRS
even if it is zero.
monitors tax filings and payments by using a numerical
system to identify taxpayers. A unique nine-digit EIN is • Leave blank any data field with a value of zero (except
line 9).
assigned to all corporations, all partnerships, and some
sole proprietors. Businesses needing an EIN must apply • Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
for a number and use it throughout the life of the business
on all tax returns, payments, and reports. • Enter your name and EIN on all pages.
• Enter your name, your EIN, “Form 944,” and the tax
Your business should have only one EIN. If you have period on all attachments.
more than one and aren't sure which one to use, write to • Staple multiple sheets in the upper left corner when
the IRS office where you file your returns (using the filing.
Without a payment address under Where Should You File,
later) or call the IRS at 800-829-4933. If you're outside the Complete both pages. You must complete both pages
United States, call 267-941-1000 (toll call). of Form 944 and sign on page 2. Failure to do so may
delay processing of your return.
If you don't have an EIN, you may apply for one online
by going to IRS.gov/EIN. You may also apply for an EIN by

Instructions for Form 944 (2024) 5

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Required Notice to Employees About the Earned Without a
If you’re in . . . payment . . . With a payment . . .
Income Credit (EIC)
Alabama Missouri Department of the Internal Revenue
To notify employees about the EIC, you must give the Alaska Montana Treasury Service
employees, except for employees in American Samoa, Arizona Nebraska Internal Revenue P.O. Box 932100
Guam, Puerto Rico, the CNMI, and the USVI, one of the Arkansas Nevada Service Louisville, KY
following items. California New Mexico Ogden, UT 40293-2100
Colorado North Dakota 84201-0044
• Form W-2 which has the required information about the Florida Oklahoma
EIC on the back of Copy B. Hawaii Oregon
• A substitute Form W-2 with the same EIC information Idaho South Dakota
on the back of the employee's copy that is on the back of Iowa Texas
Copy B of the IRS Form W-2. Kansas Utah
Louisiana Washington
• Notice 797, Possible Federal Tax Refund Due to the Minnesota Wyoming
Earned Income Credit (EIC). Mississippi
• Your written statement with the same wording as No legal residence or principal Internal Revenue Internal Revenue
Notice 797. place of business in any state, Service Service
including employers in American P.O. Box 409101 P.O. Box 932100
For more information, see section 10 of Pub. 15, Pub. Samoa, Guam, the CNMI, the Ogden, UT 84409 Louisville, KY
596, and IRS.gov/EIC. USVI, and Puerto Rico 40293-2100
Special filing address for Department of the Internal Revenue
Reconciling Form 944 With Form W-3 exempt organizations; federal, Treasury Service
The IRS matches amounts reported on your Form 944 state, and local governmental Internal Revenue P.O. Box 932100
with Form W-2 amounts totaled on your Form W-3. If the entities; and Indian tribal Service Louisville, KY
governmental entities, Ogden, UT 40293-2100
amounts don't agree, you may be contacted by the IRS or regardless of location 84201-0044
the Social Security Administration (SSA). The following
amounts are reconciled.
• Federal income tax withholding, if applicable. Your filing address may have changed from that
• Social security wages. ! used to file your employment tax return in prior
• Social security tips. CAUTION years. Don't send Form 944 or any payments to
• Medicare wages and tips. the SSA.
For more information, see section 12 of Pub. 15.
Must You Deposit Your Taxes?
Where Should You File? If your total taxes after adjustments and nonrefundable
You’re encouraged to file Form 944 electronically. Go to credits (Form 944, line 9) are less than $2,500 for the year,
IRS.gov/EmploymentEfile for more information on you can pay the taxes with your return. To avoid a penalty,
electronic filing. If you file a paper return, where you file you should pay in full and file on time. You don't have to
depends on whether you include a payment with Form deposit the taxes. However, you may choose to make
944. Mail your return to the address listed for your location deposits of these taxes even if your liability is less than
in the table that follows. $2,500. If your liability for these taxes is $2,500 or more,
you’re generally required to deposit the taxes instead of
PDSs can't deliver to P.O. boxes. You must use the U.S. paying them when you file Form 944. See the Federal Tax
Postal Service to mail an item to a P.O. box address. Go to Deposit Requirements for Form 944 Filers chart, later. If
IRS.gov/PDS for the current list of PDSs. For the IRS you don't deposit the taxes when required, you may be
mailing address to use if you’re using a PDS, go to subject to penalties and interest.
IRS.gov/PDSstreetAddresses. Select the mailing address
listed on the webpage that is in the same state as the The $2,500 threshold at which federal tax deposits
address to which you would mail returns filed without a must be made is different from the amount of annual tax
payment, as shown next. liability ($1,000 or less) that makes an employer eligible to
Without a file Form 944. Form 944 filers whose businesses grow
If you’re in . . . payment . . . With a payment . . . during the year may be required to make federal tax
Connecticut New Jersey Department of the Internal Revenue deposits (see chart next), but they will still file Form 944
Delaware New York Treasury Service for the year.
District of North Carolina Internal Revenue P.O. Box 806532
Columbia Ohio Service Cincinnati, OH
Georgia Pennsylvania Kansas City, MO 45280-6532
Illinois Rhode Island 64999-0044
Indiana South Carolina
Kentucky Tennessee
Maine Vermont
Maryland Virginia
Massachusetts West Virginia
Michigan Wisconsin
New Hampshire

6 Instructions for Form 944 (2024)

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Federal Tax Deposit Requirements for Form 944 If you receive a notice about a penalty after you file your
Filers return, reply to the notice with an explanation and we will
determine if you meet reasonable-cause criteria. Don't
If your tax liability is: Your deposit requirement is: include an explanation when you file your return.
Less than $2,500 for the year No deposit required. You may pay If federal income, social security, and Medicare
the tax with your return. If you’re ! taxes that must be withheld (that is, trust fund
unsure that your tax liability for the CAUTION taxes) aren't withheld or aren't deposited or paid
year will be less than $2,500, to the United States Treasury, the trust fund recovery
deposit under the rules below. penalty may apply. The penalty is 100% of the unpaid trust
$2,500 or more for the year, but You can deposit by the last day of fund tax. If these unpaid taxes can't be immediately
less than $2,500 for the quarter the month after the end of a collected from the employer or business, the trust fund
quarter. However, if your fourth recovery penalty may be imposed on all persons who are
quarter tax liability is less than determined by the IRS to be responsible for collecting,
$2,500, you may pay the fourth accounting for, or paying over these taxes, and who acted
quarter's tax liability with Form willfully in not doing so. For more information, see section
944.
11 of Pub. 15. The trust fund recovery penalty won't apply
$2,500 or more for the quarter You must deposit monthly or to any amount of trust fund taxes an employer holds back
semiweekly depending on your in anticipation of any credits they are entitled to.
deposit schedule. But, if you
accumulate $100,000 or more of
taxes on any day, you must
deposit the tax by the next Specific Instructions
business day. See section 11 of
Pub. 15. Part 1: Answer These Questions for
This Year
See section 11 of Pub. 15 for information about
payments made under the accuracy of deposits rule. Employers in American Samoa, Guam, the CNMI,
TIP the USVI, and Puerto Rico may skip lines 1 and 2,
Note. When you make deposits depends on your deposit unless you have employees who are subject to
schedule, which is either monthly or semiweekly, U.S. income tax withholding.
depending on the amount of your tax liability during the
lookback period. The lookback period for Form 944 filers 1. Wages, Tips, and Other Compensation
is different from the lookback period for Form 941 filers, so
your deposit schedule may have changed. For more Enter amounts on line 1 that would also be included in
information, see section 11 of Pub. 15. If you're a monthly box 1 of your employees' Forms W-2. See Box 1—Wages,
schedule depositor and accumulate a $100,000 tax tips, other compensation in the General Instructions for
liability on any day during the deposit period, you become Forms W-2 and W-3 for details. Include sick pay paid by
a semiweekly schedule depositor on the next day and your agent. Also include sick pay paid by a third party that
remain so for at least the rest of the calendar year and for isn't your agent (for example, an insurance company) if
the following calendar year. The $100,000 tax liability you were given timely notice of the payments and the third
threshold requiring a next-day deposit is determined party transferred liability for the employer's taxes to you.
before you consider any reduction of your liability for If you're a third-party payer of sick pay and not an agent
nonrefundable credits. of the employer, don't include sick pay that you paid to
policyholders' employees here if you gave the
What About Penalties and Interest? policyholders timely notice of the payments. See section 6
of Pub. 15-A, Employer's Supplemental Tax Guide, for
Avoiding Penalties and Interest more information about sick pay reporting and the
You can avoid paying penalties and interest if you do all of procedures for transferring the liability to the employer.
the following.
2. Federal Income Tax Withheld From Wages,
• Deposit or pay your taxes when they are due.
Tips, and Other Compensation
• File your fully completed Form 944 on time.
• Report your tax liability accurately. Enter the federal income tax that you withheld (or were
• Submit valid checks for tax payments. required to withhold) from your employees on this year's
• Give accurate Forms W-2 to employees. wages, tips, taxable fringe benefits, and supplemental
• File Form W-3 and Copies A of Forms W-2 with the unemployment compensation benefits. Don't include any
SSA on time and accurately. Go to SSA.gov/employer for income tax withheld by a third-party payer of sick pay even
information on how to file Forms W-2 electronically. if you reported it on Forms W-2. You will reconcile this
difference on Form W-3. For information on the
Penalties and interest are charged on taxes paid late employment tax treatment of fringe benefits, see Pub.
and returns filed late at a rate set by law. See sections 11 15-B, Employer's Tax Guide to Fringe Benefits. For
and 12 of Pub. 15 for details. Use Form 843 to request information about supplemental unemployment
abatement of assessed penalties or interest. Don't request compensation benefits, see section 5 of Pub. 15-A.
abatement of assessed penalties or interest on any other
form.

Instructions for Form 944 (2024) 7

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If you're a third-party payer of sick pay, enter the federal Rul. 2012-18, 2012-26 I.R.B. 1032, available at
income tax you withheld (or were required to withhold) on IRS.gov/irb/2012-26_IRB#RR-2012-18 .
third-party sick pay here. Your employee must report cash tips to you by the 10th
References to federal income tax withholding day of the month after the month the tips are received.
Cash tips include tips paid by cash, check, debit card, and
CAUTION Guam, the CNMI, the USVI, and Puerto Rico,
! don't apply to employers in American Samoa, credit card. The report should include charged tips (for
unless you have employees who are subject to U.S. example, credit and debit card charges) you paid over to
income tax withholding. the employee for charge customers, tips the employee
received directly from customers, and tips received from
other employees under any tip-sharing arrangement. Both
3. If No Wages, Tips, and Other Compensation
directly and indirectly tipped employees must report tips to
Are Subject to Social Security or Medicare you. No report is required for months when tips are less
Tax . . . than $20. Employees may submit a written statement or
If no wages, tips, and other compensation on line 1 are electronic tip record.
subject to social security or Medicare tax, check the box
on line 3 and go to line 5. If this question doesn't apply to line 4b (column 1)
you, leave the box blank. For more information about x 0.124
exempt wages, see section 15 of Pub. 15. For religious line 4b (column 2)
exemptions, see section 4 of Pub. 15-A. For information
on the employment tax treatment of fringe benefits, see
Pub. 15-B. For more information on tips, see section 6 of Pub. 15.
4c. Taxable Medicare wages and tips. Enter all
4a–4e. Taxable Social Security and Medicare wages, tips, sick pay, and taxable fringe benefits that are
Wages and Tips subject to Medicare tax. Unlike social security wages,
4a. Taxable social security wages. Enter the total there is no limit on the amount of wages subject to
wages, sick pay, and taxable fringe benefits subject to Medicare tax. See the instructions for line 6 for an
social security taxes that you paid to your employees adjustment that you may need to make on Form 944 for
during the year. For this purpose, sick pay includes sick pay.
payments made by an insurance company to your The rate of Medicare tax is 1.45% (0.0145) each for the
employees for which you received timely notice from the employer and employee. Include all tips your employees
insurance company. See section 6 of Pub. 15-A for more reported during the year, even if you were unable to
information about sick pay reporting. See the instructions withhold the employee tax of 1.45%.
for line 6 for an adjustment that you may need to make on
line 4c (column 1)
Form 944 for sick pay.
x 0.029
Enter the amount before payroll deductions. Don't line 4c (column 2)
include tips on this line. For information on types of wages
subject to social security taxes, see section 5 of Pub. 15.
For 2024, the rate of social security tax on taxable 4d. Taxable wages & tips subject to Additional
wages is 6.2% (0.062) each for the employer and Medicare Tax withholding. Enter all wages, tips, sick
employee. Stop paying social security tax on and entering pay, and taxable fringe benefits that are subject to
an employee's wages on line 4a when the employee's Additional Medicare Tax withholding. You’re required to
taxable wages and tips reach $168,600 for the year. begin withholding Additional Medicare Tax in the pay
However, continue to withhold income and Medicare taxes period in which you pay wages in excess of $200,000 to
for the whole year on all wages and tips, even when the an employee and continue to withhold it each pay period
social security wage base of $168,600 has been reached. until the end of the calendar year. Additional Medicare Tax
is only imposed on the employee. There is no employer
line 4a (column 1) share of Additional Medicare Tax. All wages that are
x 0.124 subject to Medicare tax are subject to Additional Medicare
line 4a (column 2) Tax withholding if paid in excess of the $200,000
withholding threshold.
4b. Taxable social security tips. Enter all tips your For more information on what wages are subject to
employees reported to you during the year until the total of Medicare tax, see section 15 of Pub. 15. For more
the tips and taxable wages, including wages reported on information on Additional Medicare Tax, go to IRS.gov/
line 4a, for an employee reaches $168,600 for the year. ADMTfaqs. See the instructions for line 6 for an
Include all tips your employees reported to you even if you adjustment that you may need to make on Form 944 for
were unable to withhold the 6.2% employee share of sick pay.
social security tax. You will reduce your total taxes by the Once wages and tips exceed the $200,000 withholding
amount of any uncollected employee share of social threshold, include all tips your employees reported during
security and Medicare taxes on tips later on line 6; see the year, even if you were unable to withhold the employee
Adjustments for tips and group-term life insurance, later. tax of 0.9%.
Don’t include service charges on line 4b. For details about
the difference between tips and service charges, see Rev.

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line 4d (column 1) • Any uncollected employee share of social security and
x 0.009 Medicare taxes on tips, and
line 4d (column 2) • The uncollected employee share of social security and
Medicare taxes on group-term life insurance premiums
paid for former employees.
4e. Total social security and Medicare taxes. Add See the General Instructions for Forms W-2 and W-3
the column 2 amounts on lines 4a–4d. Enter the result on for information on how to report the uncollected employee
line 4e. share of social security and Medicare taxes on tips and
group-term life insurance on Form W-2.
5. Total Taxes Before Adjustments
Add the total federal income tax withheld from wages, tips, Prior year's adjustments. If you need to adjust any
and other compensation from line 2 and the total social amount reported on line 6 from a previously filed Form
security and Medicare taxes before adjustments from 944, complete and file Form 944-X. Form 944-X is an
line 4e. Enter the result on line 5. adjusted return or claim for refund and is filed separately
from Form 944. See section 13 of Pub. 15.
6. Current Year's Adjustments
7. Total Taxes After Adjustments
Enter tax amounts that result from current period
adjustments. Use a minus sign (if possible) to show an Combine the amounts shown on lines 5 and 6 and enter
adjustment that decreases the total taxes shown on line 5. the result on line 7.

Otherwise, use parentheses. 8. Qualified Small Business Payroll Tax Credit
In certain cases, you must adjust the amounts you for Increasing Research Activities
entered as social security and Medicare taxes in column 2 Enter the amount of the credit from Form 8974, line 12 or,
of lines 4a–4d to figure your correct tax liability for this if applicable, line 17.
year's Form 944. See section 13 of Pub. 15.
Adjustment for fractions of cents. Enter adjustments If you enter an amount on line 8, you must attach
for fractions of cents (due to rounding) relating to the ! Form 8974.
CAUTION
employee share of social security and Medicare taxes
withheld. The employee share of amounts shown in
9. Total Taxes After Adjustments and
column 2 of lines 4a–4d may differ slightly from amounts
actually withheld from employees' pay due to rounding Nonrefundable Credits
social security and Medicare taxes based on statutory Subtract line 8 from line 7 and enter the result on line 9.
rates. This adjustment may be a positive or a negative The amount entered on line 9 can't be less than zero.
adjustment. If line 9 is less than $2,500, you may pay the amount
•
Adjustment for sick pay. If your third-party payer of with Form 944 or you may deposit the amount.
sick pay that isn't your agent (for example, an insurance • If line 9 is $2,500 or more, you must generally deposit
company) transfers the liability for the employer share of your tax liabilities by EFT. However, if you deposited all
the social security and Medicare taxes to you, enter a taxes accumulated in the first 3 quarters of the year and
negative adjustment on line 6 for the employee share of your fourth quarter liability is less than $2,500, you may
social security and Medicare taxes that were withheld and pay taxes accumulated during the fourth quarter with Form
deposited by your third-party sick pay payer on the sick 944. Also see section 11 of Pub. 15 for information about
pay. If you're the third-party sick pay payer and you payments made under the accuracy of deposits rule. The
transferred the liability for the employer share of the social amount shown on line 9 must equal the amount shown on
security and Medicare taxes to the employer, enter a line 13m or the “Total tax liability for the year” shown on
negative adjustment on line 6 for any employer share of line M of Form 945-A, Annual Record of Federal Tax
these taxes required to be paid by the employer. The sick Liability. For more information, see the line 13 instructions,
pay should be included on line 4a, line 4c, and, if the later.
withholding threshold is met, line 4d.
For more information and rules about federal tax
No adjustment is reported on line 6 for sick pay that is deposits, see Must You Deposit Your Taxes, earlier, and
paid through a third party as an employer's agent. An section 11 of Pub. 15.
employer's agent bears no insurance risk and is
reimbursed on a cost-plus-fee basis for payment of sick If you’re a semiweekly schedule depositor, you
pay and similar amounts. If an employer uses an agent to ! must complete Form 945-A. If you fail to complete
pay sick pay, the employer reports the wages on line 4a, CAUTION and submit Form 945-A, the IRS may assess
line 4c, and, if the withholding threshold is met, line 4d, deposit penalties based on available information.
unless the employer has an agency agreement with the
third-party payer that requires the third-party payer to do 10. Total Deposits for This Year
the collecting, reporting, and/or paying or depositing Enter your deposits for this year, including any
employment taxes on the sick pay. See section 6 of Pub. overpayment that you applied from filing Form 944-X,
15-A for more information about sick pay reporting. 941-X, or 941-X (PR) in the current year. Also include in
Adjustments for tips and group-term life insurance. the amount shown any overpayment from a previous
Enter a negative adjustment for: period that you applied to this return.

Instructions for Form 944 (2024) 9

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11. Balance Due you check or don’t check on line 12, we may apply your
If line 9 is more than line 10, enter the difference on overpayment to any past due tax account that is shown in
line 11. Otherwise, see the instructions for line 12, later. our records under your EIN.
Never make an entry on both lines 11 and 12. If line 12 is less than $1, we will send a refund or apply
You don't have to pay if line 11 is less than $1. it to your next return only if you ask us in writing to do so.
Generally, you should have a balance due only if your total
taxes after adjustments and nonrefundable credits (line 9) Part 2: Tell Us About Your Deposit
are less than $2,500. However, see If line 9 is $2,500 or Schedule and Tax Liability for This
more under the instructions for line 9, earlier, for
exceptions. Year

If you were required to make federal tax deposits, pay 13. Tax Liability
the amount shown on line 11 by EFT. If you weren't If line 9 is less than $2,500, check the first box on line 13
required to make federal tax deposits (see the Federal Tax and go to line 14.
Deposit Requirements for Form 944 Filers chart, earlier) or
you're a monthly schedule depositor making a payment If line 9 is $2,500 or more, check the second box on
under the accuracy of deposits rule, you may pay the line 13. If you’re a monthly schedule depositor, enter your
amount shown on line 11 by EFT, credit card, debit card, tax liability for each month and figure the total liability for
check, money order, or EFW. For more information on the year. The amounts entered on line 13 are a summary
electronic payment options, go to IRS.gov/Payments. of your monthly tax liabilities, not a summary of deposits
you made. The IRS gets deposit data from EFTs. Enter
If you pay by EFT, credit card, or debit card, file your your tax liabilities in the month that corresponds to the
return using the Without a payment address under Where dates you paid wages to your employees, not the date
Should You File, earlier. Don't file Form 944-V, Payment payroll liabilities were accrued or deposits were made. If
Voucher. you don't enter your tax liability for each month, the IRS
If you pay by check or money order, make it payable to won't know when you should have made deposits and
“United States Treasury.” Enter your EIN, “Form 944,” and may assess an “averaged” failure-to-deposit penalty. See
the tax period on your check or money order. Complete section 11 of Pub. 15. If your tax liability for any month is
Form 944-V and enclose it with Form 944. negative after accounting for your adjustments reported
on line 6, don't enter a negative amount for the month.
If you're required to make deposits and instead
Instead, enter zero for the month and subtract that
! pay the taxes with Form 944, you may be subject negative amount from your tax liability for the next month.
CAUTION to a penalty.
The amount shown on line 13m must equal the
What if you can't pay in full? If you can't pay the full ! amount shown on line 9. If it doesn't, your tax
amount of tax you owe, you can apply for an installment CAUTION deposits and payments may not be counted as
agreement online. You can apply for an installment timely. Don't change your current year tax liability reported
agreement online if: on line 13 by adjustments reported on any Forms 944-X.
• You can't pay the full amount shown on line 11,
• The total amount you owe is $25,000 or less, and If you’re a semiweekly schedule depositor or if you
• You can pay the liability in full in 24 months. became one because you accumulated $100,000 or more
in tax liability on any day in a deposit period, you must
To apply using the Online Payment Agreement complete Form 945-A and file it with Form 944. See
Application, go to IRS.gov/OPA. $100,000 Next-Day Deposit Rule in section 11 of Pub. 15.
Under an installment agreement, you can pay what you Don't complete lines 13a–13m if you file Form 945-A.
owe in monthly installments. There are certain conditions
Adjusting tax liability for the qualified small business
you must meet to enter into and maintain an installment
payroll tax credit for increasing research activities
agreement, such as paying the liability within 24 months,
(line 8). Monthly schedule depositors and semiweekly
and making all required deposits and timely filing tax
schedule depositors must account for the qualified small
returns during the length of the agreement.
business payroll tax credit for increasing research
If your installment agreement is accepted, you will be activities (line 8) when reporting their tax liabilities on
charged a fee and you will be subject to penalties and line 13 or Form 945-A. The total tax liability for the year
interest on the amount of tax not paid by the due date of must equal the amount reported on line 9. Failure to
the return. account for the qualified small business payroll tax credit
for increasing research activities on line 13 or Form 945-A
12. Overpayment may cause line 13 or Form 945-A to report more than the
If line 10 is more than line 9, enter the amount on line 12. total tax liability reported on line 9. Don't reduce your
Never make an entry on both lines 11 and 12. monthly tax liability reported on lines 13a through 13l or
If you deposited more than the correct amount for the your daily tax liability reported on Form 945-A below zero.
year, you can choose to have the IRS either refund the Beginning with the first quarter of 2023, the qualified
overpayment or apply it to your next return. Check only small business payroll tax credit for increasing research
one box on line 12. If you don't check either box or if you activities is first used to reduce the employer share of
check both boxes, we will generally apply the social security tax (up to $250,000) for the quarter and any
overpayment to your next return. Regardless of any boxes remaining credit is then used to reduce the employer

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share of Medicare tax for the quarter until it reaches zero. payroll payment of the quarter and then the excess payroll
In completing line 13 or Form 945-A, you take into account tax credit would be carried forward to succeeding payroll
the payroll tax credit against the liability for the employer payments in the third quarter until it is used against Rose
share of social security tax starting with the first payroll Co.'s share of Medicare tax for the quarter. If Rose Co. still
payment of the quarter that includes payments of wages has credit remaining after reducing its share of social
subject to social security tax to your employees until you security tax (up to $250,000) and Medicare tax for the
use up to $250,000 of credit against the employer share of third quarter, the remainder would be treated as a payroll
social security tax and you then take into account any tax credit against its share of social security tax (up to
remaining payroll tax credit against the liability for the $250,000) and Medicare tax on wages paid in the fourth
employer share of Medicare tax starting with the first quarter. If the amount of the payroll tax credit remaining
payroll payment of the quarter that includes payments of exceeded Rose Co.'s share of social security tax (up to
wages subject to Medicare tax to employees. Consistent $250,000) and Medicare tax on wages paid in the fourth
with the entries on line 13 or Form 945-A, the payroll tax quarter, it could be carried forward and treated as a payroll
credit should be taken into account in making deposits of tax credit for the first quarter of 2025.
employment tax. If any payroll tax credit is remaining at
the end of the quarter that hasn’t been used completely Part 3: Tell Us About Your Business
because it exceeds $250,000 of the employer share of
In Part 3, answer question 14 only if it applies to your
social security tax and the employer share of Medicare tax
business. If it doesn’t apply, leave it blank and go to Part 4.
for the quarter, the excess credit may be carried forward to
the succeeding quarter and allowed as a payroll tax credit 14. If Your Business Has Closed...
for the succeeding quarter. The payroll tax credit may not
If you permanently go out of business or stop paying
be taken as a credit against income tax withholding, the
wages, you must file a final return. To tell the IRS that a
employee share of social security tax, or the employee
particular Form 944 is your final return, check the box on
share of Medicare tax.
line 14 and enter the date you last paid wages in the
Also, the remaining payroll tax credit may not be carried space provided. For additional filing requirements,
back and taken as a credit against wages paid from including information about attaching a statement to your
preceding quarters that are reported on the same Form final return, see If Your Business Has Closed, earlier.
944 or on Forms 944 for preceding years. If an amount of
payroll tax credit is unused at the end of the calendar year Part 4: May We Speak With Your
because it is in excess of the applicable employer share of
Third-Party Designee?
social security tax and employer share of Medicare tax on
wages paid during the applicable quarters in the calendar If you want to allow an employee, a paid tax preparer, or
year, the remaining payroll tax credit may be carried another person to discuss your Form 944 with the IRS,
forward to the first quarter of the succeeding calendar check the “Yes” box in Part 4. Enter the name, phone
year as a payroll tax credit against the applicable number, and five-digit personal identification number
employer share of social security tax and employer share (PIN) of the specific person to speak with—not the name
of Medicare tax on wages paid in that quarter. of the firm that prepared your tax return. The designee
Example. Rose Co. is an employer with a calendar tax may choose any five numbers as their PIN.
year that filed its timely 2023 income tax return on April By checking “Yes,” you authorize the IRS to talk to the
15, 2024. Rose Co. elected to take the qualified small person you named (your designee) about any questions
business payroll tax credit for increasing research we may have while we process your return. You also
activities on Form 6765. The third quarter of 2024 is the authorize your designee to do all of the following.
first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the • Give us any information that is missing from your return.
payroll tax credit applies against Rose Co.'s share of • Call us for information about processing your return.
social security tax (up to $250,000) and Medicare tax on • Respond to certain IRS notices that you have shared
wages paid to employees in the third quarter of 2024. with your designee about math errors and return
Rose Co. is a semiweekly schedule depositor. Rose Co. preparation. The IRS won't send notices to your designee.
completes Form 945-A by reducing the amount of liability
You’re not authorizing your designee to bind you to
entered for the first payroll payment in the third quarter of
anything (including additional tax liability) or to otherwise
2024 that includes wages subject to social security tax by
represent you before the IRS. If you want to expand your
the lesser of (1) its share of social security tax (up to
designee's authorization, see Pub. 947.
$250,000) on the wages, or (2) the available payroll tax
credit. If the payroll tax credit elected is more than Rose The authorization will automatically expire 1 year after
Co.'s share of social security tax on the first payroll the due date (without regard to extensions) for filing your
payment of the quarter, the excess payroll tax credit would Form 944. If you or your designee wants to terminate the
be carried forward to succeeding payroll payments in the authorization, write to the IRS office for your location using
third quarter until it is used against up to $250,000 of Rose the Without a payment address under Where Should You
Co.'s share of social security tax for the quarter. If the File, earlier.
amount of the payroll tax credit exceeds Rose Co.'s share
of social security tax (up to $250,000) on wages paid to its
employees in the third quarter, any remaining credit is
used against Rose Co.'s share of Medicare tax on the first

Instructions for Form 944 (2024) 11

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Part 5: Sign Here (Approved Roles) if the preparer was paid to prepare Form 944 and isn't an
employee of the filing entity. Paid preparers must sign
Complete all information and sign Form 944. The following paper returns with a manual signature. The preparer must
persons are authorized to sign the return for each type of give you a copy of the return in addition to the copy to be
business entity. filed with the IRS.
• Sole proprietorship—The individual who owns the
If you’re a paid preparer, enter your Preparer Tax
business.
Identification Number (PTIN) in the space provided.
• Corporation (including a limited liability company
Include your complete address. If you work for a firm,
(LLC) treated as a corporation)—The president, vice
enter the firm's name and the EIN of the firm. You can
president, or other principal officer duly authorized to sign.
apply for a PTIN online or by filing Form W-12. For more
• Partnership (including an LLC treated as a
information about applying for a PTIN online, go to
partnership) or unincorporated organization—A
IRS.gov/PTIN. You can't use your PTIN in place of the EIN
responsible and duly authorized partner, member, or
of the tax preparation firm.
officer having knowledge of its affairs.
• Single-member LLC treated as a disregarded entity Generally, don't complete this section if you’re filing the
for federal income tax purposes—The owner of the return as a reporting agent and have a valid Form 8655 on
LLC or a principal officer duly authorized to sign. file with the IRS. However, a reporting agent must
• Trust or estate—The fiduciary. complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
Form 944 may be signed by a duly authorized agent of
whether its workers are employees or independent
the taxpayer if a valid power of attorney has been filed.
contractors for federal tax purposes.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 944 by rubber
How To Get Forms, Instructions, and
stamp, mechanical device, or computer software program.
For details and required documentation, see Rev. Proc. Publications
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
2005-28_IRB#RP-2005-39. You can view, download, or print most of the
forms, instructions, and publications you may
Paid Preparer Use Only need at IRS.gov/Forms. Otherwise, you can go to
IRS.gov/OrderForms to place an order and have forms
A paid preparer must sign Form 944 and provide the
mailed to you.
information in the Paid Preparer Use Only section of Part 5

12 Instructions for Form 944 (2024)

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Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and collect the right amount of tax. 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. 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 or records relating to a form or its 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.
Estimates of taxpayer burden. These estimates include forms in the Form 944 series, including attachments; Forms
CT-1, CT-2, SS-8, W-2, W-3, 940, 945, 2032, 2678, 8027, 8027-T, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974,
and their schedules; and all the forms employers attach to employment-related tax returns and related wage statements
to employees.
The following table shows burden estimates based on current statutory requirements as of April 15, 2023, for
employers filing employment tax reporting forms and wage statement forms. Time spent and out-of-pocket costs are
presented separately. Time burden is the time spent to comply with employer reporting responsibilities, including
recordkeeping, preparing and submitting forms, and preparing and providing wage statements to employees.
Out-of-pocket costs (“money”) include any expenses incurred to comply with employer reporting responsibilities. The
amount of taxes paid isn’t included in reporting burden.
The time and money burdens reported below include all associated forms and schedules, across all tax return
preparation methods and employer reporting. They are national averages and don’t necessarily reflect a “typical”
employer’s reporting burden. Most employers experience lower than average burden, with burden varying considerably
by the number of Forms W-2 that an employer files. For instance, the estimated average burden for an employer who
issues four Forms W-2 is 63 hours (15.8 hours x 4) and $2,304 ($576 x 4). The estimated average burden for a large
employer who issues 2,000 Forms W-2 is 800 hours (2,000 x 0.4) and $28,000 (2,000 x $14).

Annual Average Burden
Total Time (hours) Recordkeeping Time Time Spent on W-2 All Other Time Out-of-Pocket Total Monetized
(hours) Activities (hours) (hours) Costs Burden*
Filers with Form 941 65 19 4 42 $2,710 $4,799
Filers with Form 943 57 16 6 35 $935 $1,955
Filers with Form 944 24 4 3 18 $368 $619
*Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Employees (Form W-2 Count)
Number of Employees Total Time (hours) Out-of-Pocket Costs Total Monetized Burden*
All 10.7 $404 $700
1 to 5 15.8 $576 $998
6 to 10 5.9 $264 $444
11 to 25 4.4 $190 $327
26 to 50 3.5 $126 $237
51 to 100 2.7 $97 $185
101 to 250 1.8 $90 $159
251 to 500 1.3 $70 $119
501 to 1,000 0.8 $48 $79
Over 1,000 0.4 $14 $28
Filers with Form 941 10.5 $408 $705
Filers with Form 943 19.2 $269 $562
Filers with Form 944 12 $198 $334
*Total monetized burden = monetized hours + out-of-pocket costs.

Comments. 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 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, earlier.

Instructions for Form 944 (2024) 13

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