Form 944 for 2024:                   Employer’s ANNUAL Federal Tax Return
                                     Department of the Treasury — Internal Revenue Service                                                                                                                     OMB No. 1545-0029

Employer identification number (EIN)         —                                                                                                                                              Who Must File Form 944
                                                                                                                                                                                         You must file annual Form 944 
Name (not your trade name)                                                                                                                                                               instead of filing quarterly Forms 941 
                                                                                                                                                                                         only if the IRS notified you in 
                                                                                                                                                                                         writing. 
Trade name (if any)
                                                                                                                                                                                         Go to www.irs.gov/Form944 for 
                                                                                                                                                                                         instructions and the latest 
Address                                                                                                                                                                                  information.
        Number                                                                          Street                                                                    Suite or room number

        City                                                               State               ZIP code

        Foreign country name                            Foreign province/county              Foreign postal code
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   . .     . .  .              . . .  .  .         . . . .     . .                                                                            .  1                            .

2    Federal income tax withheld from wages, tips, and other compensation                    . . .     . .                                                                            .  2                            .
3    If no wages, tips, and other compensation are subject to social security or Medicare tax                                                                                            3     Check here and go to line 5.
4    Taxable social security and Medicare wages and tips:
                                             Column 1                                            Column 2
     4a Taxable social security wages                                  .   ×  0.124 =                                                                                                   .

     4b Taxable social security tips                                   .   ×  0.124 =                                                                                                   .

     4c Taxable Medicare wages & tips                                  .   ×  0.029 =                                                                                                   .
     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                           .

5    Total taxes before adjustments. Add lines 2 and 4e .              . . .  .  .         . . . .     . .                                                                            .  5                            .

6    Current year’s adjustments (see instructions) . .  .              . . .  .  .         . . . .     . .                                                                            .  6                            .

7    Total taxes after adjustments. Combine lines 5 and 6              . . .  .  .         . . . .     . .                                                                            .  7                            .

8    Qualified small business payroll tax credit for increasing research activities. Attach Form 8974                                                                                    8                            .

9    Total taxes after adjustments and nonrefundable credits. Subtract line 8 from line 7 .              .                                                                            .  9                            .
10   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                           .

11   Balance due. If line 9 is more than line 10, enter the difference and see instructions .          . .                                                                            .  11                           .

12   Overpayment. If line 10 is more than line 9, enter the difference                       .   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.                       July                               Oct.
                 13a              .          13d                         .       13g                 .     13j                         .
                           Feb.                                     May                        Aug.                               Nov.
                 13b              .          13e                         .       13h                 .     13k                         .
                           Mar.                                     June                       Sept.                              Dec.
                 13c              .          13f                         .       13i                 .     13l                         .

                 Total liability for year. Add lines 13a through 13l. Total must equal line 9.     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           . . . . .   . . .     .   . . . . .       Check here, and

       enter the final date you paid wages   /       /                 ; 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 theSeeIRS?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 
          Sign your                                                                    name here
          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                                                                          EIN
if self-employed)
Address                                                                                        Phone

City                                                                     State                 ZIP code

Page 2                                                                                                                            Form 944 (2024)

Form 944-V, 
Payment Voucher

Purpose of Form                                                                         Use Form 944-V when making any payment with 
                                                                                        Form 944. However, if you pay an amount with 
Complete Form 944-V if you’re making a payment with             ▲!                      Form 944 that should’ve been deposited, you 
Form 944. We will use the completed voucher to credit           CAUTION
                                                                                        may be subject to a penalty. See section 11 of 
your payment more promptly and accurately, and to               Pub. 15.
improve our service to you.
                                                                Specific Instructions
Making Payments With Form 944
                                                                Box 1—Employer identification number (EIN). If you 
To avoid a penalty, make your payment with your 2024            don’t have an EIN, you may apply for one online by going 
Form 944 only if one of the following applies.                  to www.irs.gov/EIN. You may also apply for an EIN by 
• Your net taxes for the year (Form 944, line 9) are less       faxing or mailing Form SS-4 to the IRS. If you haven’t 
than $2,500 and you’re paying in full with a timely filed       received your EIN by the due date of Form 944, write 
return.                                                         “Applied For” and the date you applied in this entry 
• Your net taxes for the year (Form 944, line 9) are $2,500     space.
or more and you already deposited the taxes you owed            Box 2—Amount paid.Enter the amount paid with Form 
for the first, second, and third quarters of 2024; your net     944.
taxes for the fourth quarter are less than $2,500; and          Box 3—Name and address. Enter your name and 
you’re paying, in full, the tax you owe for the fourth          address as shown on Form 944.
quarter of 2024 with a timely filed return.
                                                                • Enclose your check or money order made payable to 
• You’re a monthly schedule depositor making a payment          “United States Treasury.” Be sure to enter your EIN, 
in accordance with the Accuracy of Deposits Rule. See           “Form 944,” and “2024” on your check or money order. 
section 11 of Pub. 15. In this case, the amount of your         Don’t send cash. Don’t staple Form 944-V or your 
payment may be $2,500 or more.                                  payment to Form 944 (or to each other).
     Otherwise, you must make deposits by electronic funds      • Detach Form 944-V and send it with your payment and 
transfer. See section 11 of Pub. 15 for deposit                 Form 944 to the address provided in the Instructions for 
instructions. Don’t use Form 944-V to make federal tax          Form 944. 
deposits.
                                                                Note: You must also complete the entity information 
                                                                above Part 1 on Form 944.

                           Detach Here and Mail With Your Payment and Form 944.

                                                                                                                          OMB No. 1545-0029
                                                Payment Voucher
Form 944-V
Department of the Treasury               Don’t staple this voucher or your payment to Form 944.                             24
Internal Revenue Service                                                                                                  20
1    Enter your employer identification    2                                                                      Dollars        Cents
     number (EIN).
                                             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.