PDF document

- 1 -

Form 944 for 2023:                   Employer’s ANNUAL Federal Tax Return
                                     Department of the Treasury — Internal Revenue Service                                                                                                                   OMB No. 1545-2007

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 and go to line 5.
4    Taxable social security and Medicare wages and tips:
                                                  Column 1                                       Column 2
                                                                                                                                                                                                  *Include taxable qualified sick 
     4a Taxable social security wages*                     .   ×  0.124 =                                                                                                               .         and family leave wages paid in 
                                                                                                                                                                                                  2023 for leave taken after March 
                                                                                                                                                                                                  31, 2021, and before October 1, 
     4a (i) Qualified sick leave wages*                    .   ×  0.062 =                                                                                                               .         2021, on line 4a. Use lines 4a(i) 
                                                                                                                                                                                                  and 4a(ii) only for taxable 
     4a (ii) Qualified family leave wages*                 .   ×  0.062 =                                                                                                               .         qualified sick and family leave 
                                                                                                                                                                                                  wages paid in 2023 for leave 
                                                                                                                                                                                                  taken after March 31, 2020, and 
     4b Taxable social security tips                       .   ×  0.124 =                                                                                                               .         before April 1, 2021.

     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, 4a(i), 4a(ii), 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                            .

8a   Qualified small business payroll tax credit for increasing research activities. Attach Form 8974                                                                                     8a                           .
8 b  Nonrefundable portion of credit for qualified sick and family leave wages for leave taken 
     before April 1, 2021      .     . . . . . .  . . . .  . . .  .  .                     . . . .     . .                                                                            .   8b                           .

8c   Reserved for future use         . . . . . .  . . . .  . . .  .  .                     . . . .     . .                                                                            .   8c                           .
8 d  Nonrefundable portion of credit for qualified sick and family leave wages for leave taken 
     after March 31, 2021, and before October 1, 2021   .  . . .  .  .                     . . . .     . .                                                                            .   8d                           .
     You MUST complete all three pages of Form 944 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.                                                                                                 Cat. No. 39316N         Form 944 (2023)

- 2 -

Enlarge image

Name (not your trade name)                                                                   Employer identification number (EIN)
                                                                                                   –
Part 1: Answer these questions for this year. (continued)

8e     Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       8e                         .

8f     Reserved for future use  .  . . . .    . . . .   .                 . .  .

8g     Total nonrefundable credits. Add lines 8a, 8b, and 8d .            . .  . . . . .   . . . . .       8g                         .

9      Total taxes after adjustments and nonrefundable credits. Subtract line 8g from line 7     . .       9                          .
10 a  Total  deposits  for  this  year,  including  overpayment  applied  from  a  prior  year  and 
       overpayments applied from Form 944-X, 944-X (SP), 941-X, or 941-X (PR)              . . . . .       10a                        .

10b    Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       10b                        .

10c    Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       10c                        .
10 d  Refundable  portion  of  credit  for  qualified  sick  and  family  leave  wages  for  leave  taken 
       before April 1, 2021 . . .  . . .    . . . . .   .                 . .  . . . . .   . . . . .  10d                             .

10e    Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       10e                        .
10 f   Refundable  portion  of  credit  for  qualified  sick  and  family  leave  wages  for  leave  taken 
       after March 31, 2021, and before October 1, 2021 .                 . .  . . . . .   . . . . .       10f                        .

10g    Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       10g                        .

10h    Total deposits and refundable credits. Add lines 10a, 10d, and 10f          . . .   . . . . .       10h                        .

10i    Reserved for future use  .  . . . .    . . . .   .                 . .  . . . . .   . . . . .       10i                        .

10j    Reserved for future use   . . . . .    . . . .   .                 . .  . . . . .   . . . . .       10j                        .

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

12     Overpayment. If line 10h is more than line 9, enter the difference              .     Check one:    Apply to next return. Send a refund.
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                                .
       You MUST complete all three pages of Form 944 and SIGN it.
Page 2                                                                                                                           Form 944 (2023)

- 3 -

Enlarge image

Name (not your trade name)                                                            Employer identification number (EIN)
                                                                                                  –
Part 3: Tell us about your business. If any question 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.

15     Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 15                           .

16     Qualified health plan expenses allocable to qualified family leave wages for leave taken before             16 April 1, 2021             .

17     Reserved for future use  . .   .    . . . . . . .     . .    . .   . .   .   . .   .    .    .              17                           .

18     Reserved for future use  . .   .    . . . . . . .     . .    . .   . .   .   . .   .    .    .              18                           .

19     Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021  19                                          .

20     Qualified health plan expenses allocable to qualified sick leave wages reported on line 19                  20                           .
21     Amounts  under  certain  collectively  bargained  agreements  allocable  to  qualified  sick 
       leave wages reported on line 19     . . . . . . .     . .    . .   . .   .   . .   .    .    .              21                           .

22     Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021               22                           .

23     Qualified health plan expenses allocable to qualified family leave wages reported on line 22                23                           .
24     Amounts  under  certain  collectively  bargained  agreements  allocable  to  qualified  family 
       leave wages reported on line 22     . . . . . . .     . .    . .   . .   .   . .   .    .    .              24                           .

25     Reserved for future use  . .   .    . . . . . . .     . .    . .   . .   .   . .   .    .    .              25                           .

26     Reserved for future use  . .   .    . . . . . . .     . .    . .   . .   .   . .   .    .    .              26                           .
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 all three 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 3                                                                                                                              Form 944 (2023)

- 4 -

Enlarge image

This page intentionally left blank

- 5 -

Enlarge image

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, section 8 of Pub. 80, or section 11 of Pub. 179
improve our service to you. for details.
Making Payments With Form 944
Specific Instructions
To avoid a penalty, make your payment with your 2023
Form 944 only if one of the following applies. Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online by going
• Your net taxes for the year (Form 944, line 9) are less to www.irs.gov/EIN. You may also apply for an EIN by
than $2,500 and you’re paying in full with a timely filed faxing or mailing Form SS-4 to the IRS. If you haven’t
return. received your EIN by the due date of Form 944, write
• Your net taxes for the year (Form 944, line 9) are $2,500 “Applied For” and the date you applied in this entry
or more and you already deposited the taxes you owed space.
for the first, second, and third quarters of 2023; your net Box 2—Amount paid.Enter the amount paid with Form
taxes for the fourth quarter are less than $2,500; and 944.
you’re paying, in full, the tax you owe for the fourth
quarter of 2023 with a timely filed return. Box 3—Name and address. Enter your name and
address as shown on Form 944.
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See • Enclose your check or money order made payable to
section 11 of Pub. 15, section 8 of Pub. 80, or section 11 “United States Treasury.” Be sure to enter your EIN,
of Pub. 179 for details. In this case, the amount of your “Form 944,” and “2023” on your check or money order.
payment may be $2,500 or more. Don’t send cash. Don’t staple Form 944-V or your
payment to Form 944 (or to each other).
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15, section 8 of Pub. 80, • Detach Form 944-V and send it with your payment and
or section 11 of Pub. 179 for deposit instructions. Don’t Form 944 to the address provided in the Instructions for
use Form 944-V to make federal tax deposits. Form 944.
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. 1545-2007
Payment Voucher
Form 944-V
Department of the Treasury Don’t staple this voucher or your payment to Form 944. 23
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.

- 6 -

Enlarge image

Form 944 (2023)

Privacy Act and Paperwork Reduction Act Notice. and criminal litigation, and to cities, states, the District of
We ask for the information on this form to carry out the Columbia, and U.S. commonwealths and territories for
Internal Revenue laws of the United States. We need it to use in administering their tax laws. We may also disclose
figure and collect the right amount of tax. Subtitle C, this information to other countries under a tax treaty, to
Employment Taxes, of the Internal Revenue Code federal and state agencies to enforce federal nontax
imposes employment taxes on wages and provides for criminal laws, or to federal law enforcement and
income tax withholding. This form is used to determine intelligence agencies to combat terrorism.
the amount of the taxes that you owe. Section 6011 The time needed to complete and file Form 944 will
requires you to provide the requested information if the vary depending on individual circumstances. The
tax is applicable to you. Section 6109 requires you to estimated average time is:
provide your identification number. If you fail to provide
this information in a timely manner, or provide false or Recordkeeping . . . . . . . . . . 18 hr., 39 min.
fraudulent information, you may be subject to penalties. Learning about the law or the form . . . 1 hr., 2 min.
You’re not required to provide the information Preparing, copying, assembling, and
requested on a form that is subject to the Paperwork sending the form to the IRS . . . . . 3 hr., 46 min.
Reduction Act unless the form displays a valid OMB
If you have comments concerning the accuracy of
control number. Books and records relating to a form or
these time estimates or suggestions for making Form 944
instructions must be retained as long as their contents
simpler, we would be happy to hear from you. You can
may become material in the administration of any Internal
send us comments from www.irs.gov/FormComments . Or
Revenue law.
you can send your comments to Internal Revenue
Generally, tax returns and return information are Service, Tax Forms and Publications Division, 1111
confidential, as required by section 6103. However, Constitution Ave. NW, IR-6526, Washington, DC 20224.
section 6103 allows or requires the IRS to disclose or give Don’t send Form 944 to this address. Instead, see Where
the information shown on your tax return to others as Should You File? in the Instructions for Form 944.
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil

PDF file checksum: 1100100370

(Plugin #1/9.12/13.0)