When is an employer allowed to file a 944?
By Tom Douglass

https://www.1099-etc.com/
Form 944 is geared more toward smaller companies and employers in that the taxes owed will be filed and paid once a year versus quarterly.

You will know, as an employer, if you are required to file a Form 944 if the IRS has notified you to do so.  The 944 reports amounts of wages you have paid, any tips that employees have received, both the employer’s and the employee’s share of Social Security and Medicare taxes, federal income tax withheld and credit for COBRA premium assistance payments.

In the event that you do not have taxes to pay, or you have taxes in excess of $1,000 to report, you must still file the 944 Form.

In certain instances, an employer cannot file Form 944.

If you have not been notified by the IRS, do not file a Form 944.

Household employers cannot file Form 944.  In previous blogs, we’ve discussed Household employees.  Household employers employ only household employees such as a housekeeper, nanny, private care-giver or on-site lawn caregiver.

When is the Form 944 due?

File Form 944 by January 31, after the end of the calendar year.  If you made timely deposits in full payment of your taxes by January 31, you have an extended 10 calendar days after that date to file your Form 944.  File Form 944 only once for each calendar year.

1099-Etc provides an easy to use software solution that will allow you to easily create a 944 form.