Instructions for Form 944

2025

Instructions for Form 944

Employer’s ANNUAL Federal Tax Return

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 944 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form944.

What’s New

Social security and Medicare taxes for 2025. The

social security tax rate is 6.2% each for the employee and

employer. The social security wage base limit is $176,100.

The Medicare tax rate is 1.45% each for the employee

and employer, unchanged from 2024. There is no wage

base limit for Medicare tax.

Social security and Medicare taxes apply to the wages

of household workers you pay $2,800 or more in cash

wages in 2025. Social security and Medicare taxes apply

to election workers who are paid $2,400 or more in cash

or an equivalent form of compensation in 2025.

Direct deposit of Form 944 refund is now available.

Executive Order (EO) 14247, Modernizing Payments To

and From America’s Bank Account, issued on March 25,

2025, promotes operational efficiency by mandating the

transition to electronic payments for all federal

disbursements. Accordingly, the IRS will now issue Form

944 tax refunds by direct deposit. Direct deposit is a fast,

simple, safe, and secure way to have your refund

deposited automatically to your checking or savings

account. Instead of a direct deposit refund, you can still

choose to have your Form 944 overpayment applied to

your next return by checking the appropriate box on

line 12b. For more information, see the instructions for

line 12b and Direct Deposit, later.

Make balance due payments electronically. EO 14247

also promotes operational efficiency by mandating the

transition to electronic payments for all payments made to

the federal government. Therefore, pay your balance due

on Form 944 electronically. There are several easy, safe,

and secure ways to pay your balance due electronically.

For more information, see the instructions for line 11, later.

Form 944 return transcripts are now available electronically. You can now access your Form 944 return

transcript for tax years 2023 and later using your IRS

business tax account. For more information, go to

IRS.gov/BusinessTranscript. To access your IRS business

tax account, go to IRS.gov/BusinessAccount.

Withholding on qualified tips. For tax years beginning

after 2024, and ending before 2029, P.L. 119-21,

commonly known as the One Big Beautiful Bill Act, allows

employees and self-employed individuals to deduct up to

Nov 24, 2025

$25,000 of qualified tips received in occupations that

customarily and regularly received tips on or before

December 31, 2024, on their income tax returns. Qualified

tips are cash tips, which include voluntary cash or charged

tips received from customers or, in the case of employees,

through tip-sharing arrangements. Mandatory service

charges added to the bill are not qualified tips. Employers

must use an employee’s updated Form W-4, Employee’s

Withholding Certificate, if one is submitted by the

employee, and the federal income tax withholding

procedures in Pub. 15-T, Federal Income Tax Withholding

Methods, to allow the employee to account for their

expected deduction and receive more money in each

paycheck instead of waiting until filing their income tax

return to receive the full benefit of this deduction. Tips are

still generally subject to both the employer share and

employee share of social security tax and Medicare tax if

the tips received are $20 or more per month.

Employers and other payers must file information

returns (for example, Forms W-2, 1099-MISC, and

1099-NEC) with the Social Security Administration (SSA)

or the IRS, as applicable, and furnish statements to tip

recipients showing cash tips received and the Treasury

Tipped Occupation Code of the tip recipient. However, the

IRS has provided transition relief to employers and payers

for the tax year 2025 reporting requirements. For more

information, see Notice 2025-62, 2025-48 I.R.B. 740,

available at IRS.gov/irb/2025-48_IRB#NOT-2025-62.

Withholding on qualified overtime compensation.

For tax years beginning after 2024, and ending before

2029, P.L. 119-21 allows individuals (employees and other

workers not treated as employees) to deduct up to

$12,500 ($25,000 if married filing jointly) of qualified

overtime compensation on their income tax returns.

Qualified overtime is compensation that exceeds the

regular rate of pay (such as the “half” portion of

time-and-a-half compensation) that is required to be paid

to an individual under section 7 of the Fair Labor

Standards Act (FLSA) of 1938. The FLSA provides that

employers must generally pay covered, nonexempt

employees at least one-and-a-half times their regular rate

of pay for hours worked over 40 hours per week. For more

information about overtime compensation, go to dol.gov/

agencies/whd/overtime. Employers must use an

employee’s updated Form W-4, if one is submitted by the

employee, and the federal income tax withholding

procedures in Pub. 15-T to allow the employee to account

for their expected deduction and receive more money in

each paycheck instead of waiting until filing their income

tax return to receive the full benefit of this deduction.

Overtime compensation is still generally subject to both

the employer share and employee share of social security

tax and Medicare tax.

Instructions for Form 944 (2025) Catalog Number 39820A

Department of the Treasury Internal Revenue Service www.irs.gov

Employers and other payers must file information

returns (for example, Forms W-2, 1099-MISC, and

1099-NEC) with the SSA or IRS, as applicable, and

furnish statements to overtime recipients showing

qualified overtime compensation paid during the year.

However, the IRS has provided transition relief to

employers and payers for the tax year 2025 reporting

requirements. For more information, see Notice 2025-62.

Reminders

References applicable to other forms. Unless

otherwise noted, references throughout these instructions

to Form W-2 include Forms W-2AS, W-2CM, W-2GU,

W-2VI, and 499R-2/W-2PR; references to Form W-2c

include Form 499R-2c/W-2cPR; references to Form W-3

include Forms W-3SS and W-3 (PR); and references to

Form W-3c include Form W-3C (PR).

The COVID-19 related credit for qualified sick and

family leave wages is limited to leave taken after

March 31, 2020, and before October 1, 2021, and may

no longer be claimed on Form 944. Generally, the

credit for qualified sick and family leave wages, as

enacted under the Families First Coronavirus Response

Act (FFCRA) and amended and extended by the

COVID-related Tax Relief Act of 2020, for leave taken after

March 31, 2020, and before April 1, 2021, and the credit

for qualified sick and family leave wages under sections

3131, 3132, and 3133 of the Internal Revenue Code, as

enacted under the American Rescue Plan Act of 2021 (the

ARP), for leave taken after March 31, 2021, and before

October 1, 2021, have expired. However, employers that

pay qualified sick and family leave wages in 2025 for leave

taken after March 31, 2020, and before October 1, 2021,

are eligible to claim a credit for qualified sick and family

leave wages in 2025. Effective for tax periods beginning

after 2023, the lines used to claim the credit for qualified

sick and family leave wages have been removed from

Form 944 because it would be extremely rare for an

employer to pay wages after 2023 for qualified sick and

family leave taken after March 31, 2020, and before

October 1, 2021. Instead, if you’re eligible to claim the

credit for qualified sick and family leave wages because

you paid the wages in 2025 for an earlier applicable leave

period, file Form 944-X, Adjusted Employer’s ANNUAL

Federal Tax Return or Claim for Refund, after filing Form

944, to claim the credit for qualified sick and family leave

wages paid in 2025. Filing a Form 944-X before filing a

Form 944 for the year may result in errors or delays in

processing your Form 944-X.

Qualified small business payroll tax credit for increasing research activities. For tax years beginning

before 2023, a qualified small business may elect to claim

up to $250,000 of its credit for increasing research

activities as a payroll tax credit. The Inflation Reduction

Act of 2022 (the IRA) increases the election amount to

$500,000 for tax years beginning after 2022. The payroll

tax credit election must be made on or before the due date

of the originally filed income tax return (including

extensions). The portion of the credit used against payroll

taxes is allowed in the first calendar quarter beginning

after the date that the qualified small business filed its

income tax return. The election and determination of the

2

credit amount that will be used against the employer’s

payroll taxes are made on Form 6765, Credit for

Increasing Research Activities. The amount from Form

6765 must then be reported on Form 8974, Qualified

Small Business Payroll Tax Credit for Increasing Research

Activities.

Starting in the first quarter of 2023, the payroll tax credit

is first used to reduce the employer share of social

security tax up to $250,000 per quarter and any remaining

credit reduces the employer share of Medicare tax for the

quarter. Any remaining credit, after reducing the employer

share of social security tax and the employer share of

Medicare tax, is then carried forward to the next quarter.

Form 8974 is used to determine the amount of the credit

that can be used in the current year. The amount from

Form 8974, line 12 or, if applicable, line 17, is reported on

line 8. For more information about the payroll tax credit,

see the Instructions for Form 8974 and go to IRS.gov/

ResearchPayrollTC. Also, see Adjusting tax liability for the

qualified small business payroll tax credit for increasing

research activities (line 8), later.

Forms 941-SS and 941-PR discontinued after 2023.

Form 941-SS, Employer’s QUARTERLY Federal Tax

Return—American Samoa, Guam, the Commonwealth of

the Northern Mariana Islands, and the U.S. Virgin Islands;

and Form 941-PR, Planilla para la Declaración Federal

TRIMESTRAL del Patrono, were discontinued after the

fourth quarter of 2023. Instead, employers in the U.S.

territories who weren’t notified to file Form 944 file Form

941 or, if you prefer your form and instructions in Spanish,

you can file Form 941 (sp).

Pubs. 51, 80, and 179 discontinued after 2023. Pub.

51, Agricultural Employer’s Tax Guide; Pub. 80, Federal

Tax Guide for Employers in the U.S. Virgin Islands, Guam,

American Samoa, and the Commonwealth of the Northern

Mariana Islands; and Pub. 179, Guía Contributiva Federal

para Patronos Puertorriqueños, were discontinued for tax

years beginning after 2023. Instead, information specific

to agricultural employers and employers in the U.S.

territories is included in Pub. 15. If you prefer Pub. 15 in

Spanish, see Pub. 15 (sp).

Forms in Spanish. Many forms and instructions

discussed in these instructions have Spanish-language

versions available for employers and employees. Some

examples include Form 941 (sp), Form 944 (sp), Form

SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although

these instructions don’t reference Spanish-language

forms and instructions in each instance that one is

available, you can see Pub. 15 (sp) and go to IRS.gov/

SpanishForms to determine if a Spanish-language version

is available.

Work opportunity tax credit for qualified tax-exempt

organizations hiring qualified veterans. Qualified

tax-exempt organizations that hire eligible unemployed

veterans may be able to claim the work opportunity tax

credit against their payroll tax liability using Form 5884-C.

For more information, go to IRS.gov/WOTC.

Employers can request to file quarterly Forms 941 instead of Form 944. Employers required to file Form 944,

who want to file quarterly Forms 941 instead, must contact

the IRS to request to file quarterly Forms 941 and opt out

Instructions for Form 944 (2025)

of filing Form 944. See Requesting To File Quarterly

Forms 941 Instead of Form 944, later.

Correcting a previously filed Form 944. If you discover

an error on a previously filed Form 944, make the

correction using Form 944-X. Form 944-X is filed

separately from Form 944. For more information, see the

Instructions for Form 944-X, section 13 of Pub. 15, or go to

IRS.gov/CorrectingEmploymentTaxes.

Federal tax deposits must be made by electronic

funds transfer (EFT). You must use EFT to make all

federal tax deposits. An EFT can be made using the

Electronic Federal Tax Payment System (EFTPS) or your

IRS business tax account. If you don’t want to use one of

these methods, you can arrange for your tax professional,

financial institution, payroll service, or other trusted third

party to make electronic deposits on your behalf. Also, you

may arrange for your financial institution to initiate a

same-day wire payment on your behalf. EFTPS is a free

service provided by the Department of the Treasury.

Payments made using your IRS business tax account are

also free. Services provided by your tax professional,

financial institution, payroll service, or other third party

may have a fee.

For more information on depositing taxes, see section

11 of Pub. 15. For more information about making

payments through your IRS business tax account, go to

IRS.gov/BusinessAccount. For more information about

EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one

of the following numbers.

• 800-555-4477

• 800-244-4829 (Spanish)

• 303-967-5916 if you’re outside the United States (toll

call)

To contact EFTPS using Telecommunications Relay

Services (TRS) for people who are deaf, hard of hearing,

or have a speech disability, dial 711 and then provide the

TRS assistant with the 800-555-4477 number above or

800-733-4829.

Additional information about EFTPS is also available in

Pub. 966.

Caution: EFTPS accepts same-day payments of $1

million or less if the payment is submitted before 3:00 p.m.

Eastern time on a business day. If your payment is more

than $1 million, you must submit the deposit by 8:00 p.m.

Eastern time the day before the date the deposit is due.

Same-day wire payment option. If you fail to submit a

timely deposit transaction on EFTPS, you can still make

your deposit on time by using the Federal Tax Collection

Service (FTCS) to make a same-day wire payment. To use

the same-day wire payment method, you will need to

make arrangements with your financial institution ahead of

time. Check with your financial institution regarding

availability, deadlines, and costs. Your financial institution

may charge you a fee for payments made this way. To

learn more about the information you will need to give your

financial institution to make a same-day wire payment, go

to IRS.gov/SameDayWire.

Timeliness of federal tax deposits. If a deposit is

required to be made on a day that isn’t a business day, the

deposit is considered timely if it is made by the close of

the next business day. A business day is any day other

Instructions for Form 944 (2025)

than a Saturday, Sunday, or legal holiday. The term “legal

holiday” for deposit purposes includes only those legal

holidays in the District of Columbia. Legal holidays in the

District of Columbia are provided in Pub. 15.

Electronic filing and payment. Businesses can enjoy

the benefits of filing tax returns and paying their federal

taxes electronically. Whether you rely on a tax

professional or handle your own taxes, the IRS offers you

convenient and secure programs to make filing and paying

easier. Spend less time worrying about taxes and more

time running your business. Use e-file and electronic

payment options to your benefit.

• For e-file, go to IRS.gov/EmploymentEfile for more

information. A fee may be charged to file electronically.

• For electronic payment options, see the instructions for

line 11, later, and go to IRS.gov/Pay.

• For electronic filing of Forms W-2, Wage and Tax

Statement, go to SSA.gov/employer. You may be required

to file Forms W-2 electronically. For details, see the

General Instructions for Forms W-2 and W-3. The SSA’s

Business Services Online (BSO) is an independent

program from the Government of Puerto Rico electronic

filing system. Employers in Puerto Rico must go to

Hacienda.pr.gov for additional information.

Caution: If you’re filing your tax return or paying your

federal taxes electronically, a valid employer identification

number (EIN) is required at the time the return is filed or

the payment is made. If a valid EIN isn’t provided, the

return or payment won’t be processed. This may result in

penalties. See Employer identification number (EIN), later,

for information about applying for an EIN.

Electronic funds withdrawal (EFW). If you file Form

944 electronically, you can e-file and use EFW to pay the

balance due in a single step using tax preparation

software or through a tax professional. However, don’t use

EFW to make federal tax deposits. For more information

on paying your taxes using EFW, go to IRS.gov/EFW.

Credit or debit card payments. You can pay the

balance due shown on Form 944 by credit or debit card.

Your payment will be processed by a payment processor

who will charge a processing fee. Don’t use a credit or

debit card to make federal tax deposits. For more

information on paying your taxes with a credit or debit

card, go to IRS.gov/PayByCard.

Online payment agreement. You may be eligible to

apply for an installment agreement online if you can’t pay

the full amount of tax you owe when you file your return.

For more information, see What if you can’t pay in full,

later.

Paid preparers. If you use a paid preparer to complete

Form 944, the paid preparer must complete and sign the

paid preparer’s section of the form.

Outsourcing payroll duties. You’re responsible to

ensure that tax returns are filed and deposits and

payments are made, even if you contract with a third party

to perform these acts. You remain responsible if the third

party fails to perform any required action. Before you

choose to outsource any of your payroll and related tax

duties (that is, withholding, reporting, and paying over

social security, Medicare, FUTA, and income taxes) to a

3

third-party payer, such as a payroll service provider or

reporting agent, go to IRS.gov/OutsourcingPayrollDuties

for helpful information on this topic. For more information

on the different types of third-party payer arrangements,

see section 16 of Pub. 15.

For more information about annual employment tax

filing and tax deposit rules, see Treasury Decision 9566,

2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-9566.

Where can you get telephone help? For answers to

your questions about completing Form 944 or tax deposit

rules, call the IRS at one of the numbers listed below.

• 800-829-4933 (Business and Specialty Tax Line) or

800-829-4059 (TDD/TTY for persons who are deaf, hard

of hearing, or have a speech disability), Monday–Friday

from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii

follow Pacific time; employers in Puerto Rico receive

service from 8:00 a.m. to 8:00 p.m. local time).

• 267-941-1000 if you’re outside the United States (toll

call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern

time.

In general, if the IRS has notified you to file Form 944, you

must file Form 944 instead of quarterly Forms 941 to

report the following amounts.

Photographs of missing children. The IRS is a proud

partner with the National Center for Missing & Exploited

Children® (NCMEC). Photographs of missing children

selected by the Center may appear in instructions on

pages that would otherwise be blank. You can help bring

these children home by looking at the photographs and

calling 1-800-THE-LOST (1-800-843-5678) if you

recognize a child.

General Instructions

Purpose of Form 944

Form 944 is designed so the smallest employers (those

whose annual liability for social security, Medicare, and

withheld federal income taxes is $1,000 or less) will file

and pay these taxes only once a year instead of every

quarter. These instructions tell you who must file Form

944, how to complete it line by line, and when and where

to file it.

If you want more in-depth information about payroll tax

topics relating to Form 944, see Pub. 15 and go to

IRS.gov/EmploymentTaxes.

Caution: References to federal income tax withholding

don’t apply to employers in American Samoa, Guam, the

Commonwealth of the Northern Mariana Islands (CNMI),

the U.S. Virgin Islands (USVI), and Puerto Rico, unless

you have employees who are subject to U.S. income tax

withholding. Contact your local tax department for

information about income tax withholding.

Federal law requires you, as an employer, to withhold

certain taxes from your employees’ pay. Each time you

pay wages, you must withhold—or take out of your

employees’ pay—certain amounts for federal income tax,

social security tax, and Medicare tax. You must also

withhold Additional Medicare Tax from wages you pay to

an employee in excess of $200,000 in a calendar year.

Under the withholding system, taxes withheld from your

employees are credited to your employees in payment of

their tax liabilities.

Federal law also requires you to pay any liability for the

employer share of social security tax and Medicare tax.

This share of social security tax and Medicare tax isn’t

withheld from employees.

4

Who Must File Form 944?

• Wages you have paid.

• Tips your employees reported to you.

• Federal income tax you withheld.

• Both the employer and the employee share of social

security and Medicare taxes.

• Additional Medicare Tax withheld from employees.

• Current year’s adjustments to social security and

Medicare taxes for fractions of cents, sick pay, tips, and

group-term life insurance.

• Qualified small business payroll tax credit for increasing

research activities.

Exceptions

Special rules apply to some employers. The following

employers can’t file Form 944.

• Household employers. If you employ only household

employees, don’t file Form 944. For more information, see

Pub. 926 and Schedule H (Form 1040).

• Agricultural employers. If you employ only agricultural

employees, don’t file Form 944. For more information, see

Pub. 15 and Form 943.

• Employers who were notified by the IRS to file

quarterly Forms 941. This includes if you requested and

received written confirmation from the IRS that your filing

requirement was changed from Form 944 to Form 941.

• Employers who weren’t notified to file Form 944. If

the IRS didn’t notify you to file Form 944, don’t file Form

944. If you would like to file Form 944 instead of quarterly

Forms 941, see Requesting To File Form 944 in 2026

Instead of Quarterly Forms 941, later.

Caution: If the IRS notified you in writing to file Form 944,

you must file Form 944 (and not quarterly Forms 941)

even if your tax liability for 2025 exceeds $1,000. If you’re

unsure of your current filing requirement, call

800-829-4933. If you’re outside the United States, call

267-941-1000 (toll call).

Requesting To File Form 944 in 2026 Instead of

Quarterly Forms 941

If you haven’t received notification to file Form 944 for

2026 but estimate your employment tax liability for

calendar year 2026 will be $1,000 or less and would like to

file Form 944 instead of Forms 941, you can contact the

IRS to request to file Form 944 for 2026. Based on current

tax rates, if you pay $5,000 or less in wages subject to

social security and Medicare taxes and federal income tax

withholding during the calendar year, you’re generally

likely to pay $1,000 or less in employment taxes. To file

Form 944 for calendar year 2026, you must call the IRS at

800-829-4933 (267-941-1000 (toll call) if you’re outside

the United States) between January 1, 2026, and April 1,

2026, or send a written request postmarked between

January 1, 2026, and March 16, 2026.

Instructions for Form 944 (2025)

The mailing addresses for written requests are

provided under Requesting To File Quarterly Forms 941

Instead of Form 944, later. The IRS will send you a written

notice that your filing requirement has been changed to

Form 944. If you don’t receive this notice, you must file

quarterly Forms 941 for calendar year 2026.

Requesting To File Quarterly Forms 941 Instead

of Form 944

You must file Form 944 if the IRS has notified you to do so,

unless the IRS notifies you to file quarterly Forms 941

instead, or you contact the IRS to request to file those

forms. To request to file quarterly Forms 941 to report your

social security, Medicare, and withheld federal income

taxes for the 2026 calendar year, call the IRS at

800-829-4933 (267-941-1000 (toll call) if you’re outside

the United States) between January 1, 2026, and April 1,

2026, or send a written request postmarked between

January 1, 2026, and March 16, 2026.

Where to send written requests. Written requests

should be sent to:

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0038

or

Department of the Treasury

Internal Revenue Service

Cincinnati, OH 45999-0038

If you would mail your return filed without a payment to

Ogden, as shown under Where Should You File, later,

send your request to the Ogden address shown above. If

you would mail your return filed without a payment to

Kansas City, send your request to the address for

Cincinnati shown above. After you contact the IRS, the

IRS will send you a written notice that your filing

requirement has been changed. If you don’t receive this

notice, you must file Form 944 for calendar year 2026. For

more information about these procedures, see Rev. Proc.

2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/

2009-45_IRB#RP-2009-51.

What if You Reorganized or Closed Your

Business?

If You Sold or Transferred Your Business...

If you sold or transferred your business in 2025, you and

the new owner must each file a Form 944 or 941,

whichever is required, for the year in which the transfer

occurred. Report only the wages you paid.

When two businesses merge, the continuing firm must

file a return for the year in which the change took place

and the other firm should file a final return.

Changing from one form of business to another—such

as from a sole proprietorship to a partnership or

corporation—is considered a transfer. If a transfer occurs,

you may need a new EIN. See Pub. 1635 and section 1 of

Pub. 15 for more information.

Attach a statement to your return with all the following

information.

Instructions for Form 944 (2025)

• The new owner’s name (or the new name of the

business).

• Whether the business is now a sole proprietorship,

partnership, or corporation.

• The kind of change that occurred (a sale or transfer).

• The date of the change.

• The name of the person keeping the payroll records and

the address where those records will be kept.

If Your Business Has Closed...

If you permanently go out of business or stop paying

wages to your employees, you must file a final return. To

tell the IRS that Form 944 for 2025 is your final return,

check the box on line 14 and enter the final date you paid

wages. Attach a statement to your return showing the

name of the person keeping the payroll records and the

address where those records will be kept.

If you participated in a statutory merger or

consolidation, or qualify for predecessor-successor status

due to an acquisition, you should generally file

Schedule D (Form 941), Report of Discrepancies Caused

by Acquisitions, Statutory Mergers, or Consolidations. See

the Instructions for Schedule D (Form 941) to determine

whether you should file Schedule D (Form 941) and when

you should file it.

When Must You File?

For 2025, file Form 944 by February 2, 2026. However, if

you made deposits on time in full payment of the taxes

due for the year, you may file the return by February 10,

2026.

File Form 944 only once for each calendar year. If you

filed Form 944 electronically, don’t file a paper Form 944.

For more information about filing Form 944 electronically,

see Electronic filing and payment, earlier.

If we receive Form 944 after the due date, we will treat

Form 944 as filed on time if the envelope containing Form

944 is properly addressed, contains sufficient postage,

and is postmarked by the U.S. Postal Service (USPS) on

or before the due date, or sent by an IRS-designated

private delivery service (PDS) on or before the due date. If

you don’t follow these guidelines, we will generally

consider Form 944 filed when it is actually received. For

more information about PDSs, see Where Should You

File, later.

How Should You Complete Form 944?

Enter your EIN, name, and address in the spaces

provided. Also, enter your name and EIN at the top of

page 2. Don’t use your social security number (SSN) or

individual taxpayer identification number (ITIN). Generally,

enter the business (legal) name that you used when you

applied for your EIN. For example, if you’re a sole

proprietor, enter “Tyler Smith” on the Name line and

“Tyler’s Cycles” on the Trade name line. Leave the Trade

name line blank if it is the same as your Name.

If you use a tax preparer to complete Form 944, make

sure the preparer uses your correct business name and

EIN.

5

Employer identification number (EIN). To make sure

that businesses comply with federal tax laws, the IRS

monitors tax filings and payments by using a numerical

system to identify taxpayers. A unique nine-digit EIN is

assigned to all corporations, all partnerships, and some

sole proprietors. A business needing an EIN must apply

for a number and use it throughout the life of the business

on all tax returns, payments, and reports.

Your business should have only one EIN. If you have

more than one and aren’t sure which one to use, write to

the IRS office where you file your returns (using the

Without a payment address under Where Should You File,

later) or call the IRS at 800-829-4933. If you’re outside the

United States, call 267-941-1000 (toll call).

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

faxing or mailing Form SS-4 to the IRS. If the principal

business was created or organized outside of the United

States or U.S. territories, you may also apply for an EIN by

calling 267-941-1099 (toll call). If you have applied for an

EIN but don’t have your EIN by the time a return is due, file

a paper return and write “Applied For” and the date you

applied in the space shown for the number.

Caution: If you’re filing your tax return electronically, a

valid EIN is required at the time the return is filed. If a valid

EIN isn’t provided, the return won’t be accepted. This may

result in penalties.

Always be sure the EIN on the form you file exactly

matches the EIN the IRS assigned to your business. Don’t

use your SSN or ITIN on forms that ask for an EIN. If you

used an EIN (including a prior owner’s EIN) on Form 944

that is different from the EIN reported on Form W-3, see

Box h—Other EIN used this year in the General

Instructions for Forms W-2 and W-3. On Form W-3 (PR),

“Other EIN used this year” is reported in box f. Filing a

Form 944 with an incorrect EIN or using another

business’s EIN may result in penalties and delays in

processing your return.

If you change your business name, business address, or responsible party. Notify the IRS immediately

if you change your business name, business address, or

responsible party.

• Write to the IRS office where you file your returns (using

the Without a payment address under Where Should You

File, later) to notify the IRS of any business name change.

See Pub. 1635 to see if you need to apply for a new EIN.

• Complete and mail Form 8822-B to notify the IRS of a

business address or responsible party change. Don’t mail

Form 8822-B with your Form 944. For a definition of

“responsible party,” see the Instructions for Form SS-4.

Completing and Filing Form 944

Make entries on Form 944 as follows to enable accurate

processing.

• Use 12-point Courier font (if possible) for all entries if

you’re typing or using a computer to complete Form 944.

Portable Document Format (PDF) forms on IRS.gov have

fillable fields with acceptable font specifications.

• Don’t enter dollar signs and decimal points. Commas

are optional. Report dollars to the left of the preprinted

decimal point and cents to the right of it. Don’t round

6

entries to whole dollars. Always show an amount for cents,

even if it is zero.

• Leave blank any data field with a value of zero (except

line 9).

• Enter negative amounts using a minus sign (if possible).

Otherwise, use parentheses.

• Enter your name and EIN on all pages.

• Enter your name, your EIN, “Form 944,” and the tax year

on all attachments.

• Staple multiple sheets in the upper left corner when

filing.

Complete both pages. You must complete both pages

of Form 944 and sign on page 2. Failure to do so may

delay processing of your return.

Required Notice to Employees About the Earned

Income Credit (EIC)

To notify employees about the EIC, you must give the

employees, except for employees in American Samoa,

Guam, Puerto Rico, the CNMI, and the USVI, one of the

following items.

• Form W-2, which has the required information about the

EIC on the back of Copy B.

• A substitute Form W-2 with the same EIC information

on the back of the employee’s copy that is on the back of

Copy B of the IRS Form W-2.

• Notice 797, Possible Federal Tax Refund Due to the

Earned Income Credit (EIC).

• Your written statement with the same wording as

Notice 797.

For more information, see section 10 of Pub. 15, Pub.

596, and IRS.gov/EIC.

Reconciling Form 944 With Form W-3

The IRS matches amounts reported on your Form 944

with Form W-2 amounts totaled on your Form W-3. If the

amounts don’t agree, you may be contacted by the IRS or

the SSA. The following amounts are reconciled.

• Federal income tax withholding, if applicable.

• Social security wages.

• Social security tips.

• Medicare wages and tips.

For more information, see section 12 of Pub. 15.

Where Should You File?

You’re encouraged to file Form 944 electronically. Go to

IRS.gov/EmploymentEfile for more information on

electronic filing. If you file a paper return, where you file

depends on whether you include a payment with Form

944. Mail your return to the address listed for your location

in the table that follows.

PDSs can’t deliver to P.O. boxes. You must use the

USPS to mail an item to a P.O. box address. Go to

IRS.gov/PDS for the current list of PDSs. For the IRS

mailing address to use if you’re using a PDS, go to

IRS.gov/PDSstreetAddresses. Select the mailing address

listed on the webpage that is in the same state as the

address to which you would mail returns filed without a

payment, as shown next.

Instructions for Form 944 (2025)

Without a

payment...

If you’re in...

With a payment...

Connecticut

Delaware

District of

Columbia

Georgia

Illinois

Indiana

Kentucky

Maine

Maryland

Massachusetts

Michigan

New Hampshire

New Jersey

Department of the

New York

Treasury

North Carolina Internal Revenue

Ohio

Service

Pennsylvania Kansas City, MO

Rhode Island 64999-0044

South Carolina

Tennessee

Vermont

Virginia

West Virginia

Wisconsin

Internal Revenue

Service

P.O. Box 932100

Louisville, KY

40293-2100

Alabama

Alaska

Arizona

Arkansas

California

Colorado

Florida

Hawaii

Idaho

Iowa

Kansas

Louisiana

Minnesota

Mississippi

Missouri

Montana

Nebraska

Nevada

New Mexico

North Dakota

Oklahoma

Oregon

South Dakota

Texas

Utah

Washington

Wyoming

Department of the

Treasury

Internal Revenue

Service

Ogden, UT

84201-0044

Internal Revenue

Service

P.O. Box 932100

Louisville, KY

40293-2100

No legal residence or principal

place of business in any state,

including employers in American

Samoa, Guam, the CNMI, the

USVI, and Puerto Rico

Internal Revenue

Service

P.O. Box 409101

Ogden, UT 84409

Internal Revenue

Service

P.O. Box 932100

Louisville, KY

40293-2100

Special filing address for

exempt organizations; federal,

state, and local governmental

entities; and Indian tribal

governmental entities,

regardless of location

Department of the

Treasury

Internal Revenue

Service

Ogden, UT

84201-0044

Internal Revenue

Service

P.O. Box 932100

Louisville, KY

40293-2100

Caution: Your filing address may have changed from that

used to file your employment tax return in prior years.

Don’t send Form 944 or any payments to the SSA.

Must You Deposit Your Taxes?

If your total taxes after adjustments and nonrefundable

credits (Form 944, line 9) are less than $2,500 for the year,

you can pay the taxes with your return. To avoid a penalty,

you should pay in full and file on time. You don’t have to

deposit the taxes. However, you may choose to make

deposits of these taxes even if your liability is less than

$2,500. If your liability for these taxes is $2,500 or more,

you’re generally required to deposit the taxes instead of

paying them when you file Form 944. See the Federal Tax

Deposit Requirements for Form 944 Filers chart, later. If

you don’t deposit the taxes when required, you may be

subject to penalties and interest.

The $2,500 threshold at which federal tax deposits

must be made is different from the amount of annual tax

liability ($1,000 or less) that makes an employer eligible to

file Form 944. Form 944 filers whose businesses grow

during the year may be required to make federal tax

deposits (see chart next), but they will still file Form 944

for the year.

Instructions for Form 944 (2025)

Federal Tax Deposit Requirements for Form 944

Filers

If your tax liability is:

Your deposit requirement is:

Less than $2,500 for the year

No deposit required. You may pay

the tax with your return. If you’re

unsure that your tax liability for the

year will be less than $2,500,

deposit under the rules below.

$2,500 or more for the year, but

less than $2,500 for the quarter

You can deposit by the last day of

the month after the end of a

quarter. However, if your fourth

quarter tax liability is less than

$2,500, you may pay the fourth

quarter’s tax liability with Form

944.

$2,500 or more for the quarter

You must deposit monthly or

semiweekly depending on your

deposit schedule. But, if you

accumulate $100,000 or more of

taxes on any day, you must

deposit the tax by the next

business day. See section 11 of

Pub. 15.

See section 11 of Pub. 15 for information about

payments made under the accuracy of deposits rule.

When you make deposits depends on your deposit

schedule, which is either monthly or semiweekly,

depending on the amount of your tax liability during the

lookback period. The lookback period for Form 944 filers

is different from the lookback period for Form 941 filers, so

your deposit schedule may have changed. For more

information, see section 11 of Pub. 15. If you’re a monthly

schedule depositor and accumulate a $100,000 tax

liability on any day during the deposit period, you become

a semiweekly schedule depositor on the next day and

remain so for at least the rest of the calendar year and for

the following calendar year. The $100,000 tax liability

threshold requiring a next-day deposit is determined

before you consider any reduction of your liability for

nonrefundable credits.

What About Penalties and Interest?

Avoiding Penalties and Interest

You can avoid paying penalties and interest if you do all of

the following.

• Deposit or pay your taxes when they are due.

• File your fully completed Form 944 on time.

• Report your tax liability accurately.

• Submit valid checks for tax payments.

• Give accurate Forms W-2 to employees.

• File Form W-3 and Copies A of Forms W-2 with the

SSA on time and accurately. Go to SSA.gov/employer for

information on how to file Forms W-2 electronically.

Penalties and interest are charged on taxes paid late

and returns filed late at a rate set by law. See sections 11

and 12 of Pub. 15 for details. Use Form 843 to request

abatement of assessed penalties or interest. Don’t

request abatement of assessed penalties or interest on

any other form.

7

If you receive a notice about a penalty after you file your

return, reply to the notice with an explanation and we will

determine if you meet reasonable-cause criteria. Don’t

include an explanation when you file your return.

Caution: If federal income, social security, and Medicare

taxes that must be withheld (that is, trust fund taxes) aren’t

withheld or aren’t deposited or paid to the United States

Treasury, the trust fund recovery penalty may apply. The

penalty is 100% of the unpaid trust fund tax. If these

unpaid taxes can’t be immediately collected from the

employer or business, the trust fund recovery penalty may

be imposed on all persons who are determined by the IRS

to be responsible for collecting, accounting for, or paying

over these taxes, and who acted willfully in not doing so.

For more information, see section 11 of Pub. 15. The trust

fund recovery penalty won’t apply to any amount of trust

fund taxes an employer holds back in anticipation of any

credits to which they’re entitled.

Specific Instructions

Part 1: Answer These Questions for

This Year

Caution: Employers in American Samoa, Guam, the

CNMI, the USVI, and Puerto Rico must skip lines 1 and 2,

unless you have employees who are subject to U.S.

income tax withholding.

1. Wages, Tips, and Other Compensation

Enter amounts on line 1 that would also be included in

box 1 of your employees’ Forms W-2. See Box 1—Wages,

tips, other compensation in the General Instructions for

Forms W-2 and W-3 for details. Include sick pay paid by

your agent. Also include sick pay paid by a third party that

isn’t your agent (for example, an insurance company) if

you were given timely notice of the payments and the third

party transferred liability for the employer’s taxes to you.

If you’re a third-party payer of sick pay and not an agent

of the employer, don’t include sick pay that you paid to

policyholders’ employees here if you gave the

policyholders timely notice of the payments. See section 6

of Pub. 15-A, Employer’s Supplemental Tax Guide, for

more information about sick pay reporting and the

procedures for transferring the liability to the employer.

2. Federal Income Tax Withheld From Wages,

Tips, and Other Compensation

Enter the federal income tax that you withheld (or were

required to withhold) from your employees on this year’s

wages, tips, taxable fringe benefits, and supplemental

unemployment compensation benefits. Don’t include any

income tax withheld by a third-party payer of sick pay even

if you reported it on Forms W-2. You will reconcile this

difference on Form W-3. For information on the

employment tax treatment of fringe benefits, see Pub.

15-B. For information about supplemental unemployment

compensation benefits, see section 5 of Pub. 15-A.

If you’re a third-party payer of sick pay, enter the federal

income tax you withheld (or were required to withhold) on

third-party sick pay here.

8

Caution: References to federal income tax withholding

don’t apply to employers in American Samoa, Guam, the

CNMI, the USVI, and Puerto Rico, unless you have

employees who are subject to U.S. income tax

withholding.

3. If No Wages, Tips, and Other Compensation

Are Subject to Social Security or Medicare Tax...

If no wages, tips, and other compensation on line 1 are

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

you, leave the box blank. For more information about

exempt wages, see section 15 of Pub. 15. For religious

exemptions, see section 4 of Pub. 15-A. For information

on the employment tax treatment of fringe benefits, see

Pub. 15-B.

4a–4e. Taxable Social Security and Medicare

Wages and Tips

4a. Taxable social security wages. Enter the total

wages, sick pay, and taxable fringe benefits subject to

social security taxes that you paid to your employees

during the year. For this purpose, sick pay includes

payments made by an insurance company to your

employees for which you received timely notice from the

insurance company. See section 6 of Pub. 15-A for more

information about sick pay reporting. See the instructions

for line 6, later, for an adjustment that you may need to

make on Form 944 for sick pay.

Enter the amount before payroll deductions. Don’t

include tips on this line. For information on types of wages

subject to social security taxes, see section 5 of Pub. 15.

For 2025, the rate of social security tax on taxable

wages is 6.2% (0.062) each for the employer and

employee. Stop paying social security tax on and entering

an employee’s wages on line 4a when the employee’s

taxable wages and tips reach $176,100 for the year.

However, continue to withhold income and Medicare taxes

for the whole year on all wages and tips, even when the

social security wage base limit of $176,100 has been

reached.

x

line 4a (column 1)

0.124

line 4a (column 2)

4b. Taxable social security tips. Enter all tips your

employees reported to you during the year until the total of

the tips and taxable wages, including wages reported on

line 4a, for an employee reaches $176,100 for the year.

Include all tips your employees reported to you even if you

were unable to withhold the 6.2% employee share of

social security tax. You will reduce your total taxes by the

amount of any uncollected employee share of social

security and Medicare taxes on tips later on line 6; see

Adjustments for tips and group-term life insurance, later.

Don’t include service charges on line 4b. For details about

the difference between tips and service charges, see Rev.

Rul. 2012-18, 2012-26 I.R.B. 1032, available at

IRS.gov/irb/2012-26_IRB#RR-2012-18.

Your employee must report cash tips to you by the 10th

day of the month after the month the tips are received.

Instructions for Form 944 (2025)

Cash tips include tips paid by cash, check, debit card, and

credit card. The report should include charged tips (for

example, credit and debit card charges) you paid over to

the employee for charge customers, tips the employee

received directly from customers, and tips received from

other employees under any tip-sharing arrangement. Both

directly and indirectly tipped employees must report tips to

you. No report is required for months when tips are less

than $20. Employees may submit a written statement or

electronic tip record.

line 4b (column 1)

x 0.124

line 4b (column 2)

For more information on tips, see section 6 of Pub. 15.

4c. Taxable Medicare wages and tips. Enter all

wages, tips, sick pay, and taxable fringe benefits that are

subject to Medicare tax. Unlike social security wages,

there is no limit on the amount of wages subject to

Medicare tax. See the instructions for line 6, later, for an

adjustment that you may need to make on Form 944 for

sick pay.

The rate of Medicare tax is 1.45% (0.0145) each for the

employer and employee. Include all tips your employees

reported during the year, even if you were unable to

withhold the employee tax of 1.45%.

x

line 4c (column 1)

0.029

line 4c (column 2)

4d. Taxable wages & tips subject to Additional

Medicare Tax withholding. Enter all wages, tips, sick

pay, and taxable fringe benefits that are subject to

Additional Medicare Tax withholding. You’re required to

begin withholding Additional Medicare Tax in the pay

period in which you pay wages in excess of $200,000 to

an employee and continue to withhold it each pay period

until the end of the calendar year. Additional Medicare Tax

is only imposed on the employee. There is no employer

share of Additional Medicare Tax. All wages that are

subject to Medicare tax are subject to Additional Medicare

Tax withholding if paid in excess of the $200,000

withholding threshold.

For more information on what wages are subject to

Medicare tax, see section 15 of Pub. 15. For more

information on Additional Medicare Tax, go to IRS.gov/

ADMTfaqs. See the instructions for line 6, later, for an

adjustment that you may need to make on Form 944 for

sick pay.

Once wages and tips exceed the $200,000 withholding

threshold, include all tips your employees reported during

the year, even if you were unable to withhold the employee

tax of 0.9%.

x

line 4d (column 1)

0.009

line 4d (column 2)

Instructions for Form 944 (2025)

4e. Total social security and Medicare taxes. Add

the column 2 amounts on lines 4a–4d. Enter the result on

line 4e.

5. Total Taxes Before Adjustments

Add the total federal income tax withheld from wages, tips,

and other compensation from line 2 and the total social

security and Medicare taxes before adjustments from

line 4e. Enter the result on line 5.

6. Current Year’s Adjustments

Enter tax amounts that result from current period

adjustments. Use a minus sign (if possible) to show an

adjustment that decreases the total taxes shown on line 5.

Otherwise, use parentheses.

In certain cases, you must adjust the amounts you

entered as social security and Medicare taxes in column 2

of lines 4a–4d to figure your correct tax liability for this

year’s Form 944. See section 13 of Pub. 15.

Adjustment for fractions of cents. Enter adjustments

for fractions of cents (due to rounding) relating to the

employee share of social security and Medicare taxes

withheld. The employee share of amounts shown in

column 2 of lines 4a–4d may differ slightly from amounts

actually withheld from employees’ pay due to rounding

social security and Medicare taxes based on statutory

rates. This adjustment may be a positive or a negative

adjustment.

Adjustment for sick pay. If your third-party payer of

sick pay that isn’t your agent (for example, an insurance

company) transfers the liability for the employer share of

the social security and Medicare taxes to you, enter a

negative adjustment on line 6 for the employee share of

social security and Medicare taxes that were withheld and

deposited by your third-party sick pay payer on the sick

pay. If you’re the third-party sick pay payer and you

transferred the liability for the employer share of the social

security and Medicare taxes to the employer, enter a

negative adjustment on line 6 for any employer share of

these taxes required to be paid by the employer. The sick

pay should be included on line 4a, line 4c, and, if the

withholding threshold is met, line 4d.

No adjustment is reported on line 6 for sick pay that is

paid through a third party as an employer’s agent. An

employer’s agent bears no insurance risk and is

reimbursed on a cost-plus-fee basis for payment of sick

pay and similar amounts. If an employer uses an agent to

pay sick pay, the employer reports the wages on line 4a,

line 4c, and, if the withholding threshold is met, line 4d,

unless the employer has an agency agreement with the

third-party payer that requires the third-party payer to do

the collecting, reporting, and/or paying or depositing

employment taxes on the sick pay. See section 6 of Pub.

15-A for more information about reporting sick pay.

Adjustments for tips and group-term life insurance.

Enter a negative adjustment for:

• Any uncollected employee share of social security and

Medicare taxes on tips, and

• The uncollected employee share of social security and

Medicare taxes on group-term life insurance premiums

paid for former employees.

9

See the General Instructions for Forms W-2 and W-3

for information on how to report the uncollected employee

share of social security and Medicare taxes on tips and

group-term life insurance on Form W-2.

Prior year’s adjustments. If you need to adjust any

amount reported on line 6 from a previously filed Form

944, complete and file Form 944-X. Form 944-X is an

adjusted return or claim for refund and is filed separately

from Form 944. See section 13 of Pub. 15.

7. Total Taxes After Adjustments

Combine the amounts shown on lines 5 and 6 and enter

the result on line 7.

8. Qualified Small Business Payroll Tax Credit

for Increasing Research Activities

Enter the amount of the credit from Form 8974, line 12 or,

if applicable, line 17. If you enter an amount on line 8, you

must attach Form 8974.

9. Total Taxes After Adjustments and

Nonrefundable Credits

Subtract line 8 from line 7 and enter the result on line 9.

The amount entered on line 9 can’t be less than zero.

• If line 9 is less than $2,500, you may pay the amount

with Form 944 or you may deposit the amount.

• If line 9 is $2,500 or more, you must generally deposit

your tax liabilities by EFT. However, if you deposited all

taxes accumulated in the first 3 quarters of the year and

your fourth quarter liability is less than $2,500, you may

pay taxes accumulated during the fourth quarter with Form

944. Also, see section 11 of Pub. 15 for information about

payments made under the accuracy of deposits rule. The

amount shown on line 9 must equal the amount shown on

line 13m or the “Total tax liability for the year” shown on

line M of Form 945-A, Annual Record of Federal Tax

Liability. For more information, see the line 13 instructions,

later.

For more information and rules about federal tax

deposits, see Must You Deposit Your Taxes, earlier, and

section 11 of Pub. 15.

Caution: If you’re a semiweekly schedule depositor, you

must complete Form 945-A. If you fail to complete and

submit Form 945-A, the IRS may assess deposit penalties

based on available information.

10. Total Deposits for This Year

Enter your deposits for this year, including any

overpayment that you applied from filing Form 944-X,

941-X, or 941-X (PR) in the current year. Also include in

the amount shown any overpayment from a previous

period that you applied to this return.

11. Balance Due

If line 9 is more than line 10, enter the difference on

line 11. Otherwise, see the instructions for line 12a, later.

Never make an entry on both lines 11 and 12a.

You don’t have to pay if line 11 is less than $1.

Generally, you should have a balance due only if your total

taxes after adjustments and nonrefundable credits (line 9)

are less than $2,500. However, see If line 9 is $2,500 or

10

more under the instructions for line 9, earlier, for

exceptions.

If you were required to make federal tax deposits, pay

the amount shown on line 11 by EFT. If you weren’t

required to make federal tax deposits (see the Federal Tax

Deposit Requirements for Form 944 Filers chart, earlier)

or you’re a monthly schedule depositor making a payment

under the accuracy of deposits rule, pay the amount

shown on line 11 by EFT, credit card, debit card, check,

money order, or EFW. For more information on electronic

payment options, go to IRS.gov/Pay.

If you pay by EFT, credit card, or debit card, file your

return using the Without a payment address under Where

Should You File, earlier. Don’t file Form 944-V, Payment

Voucher.

If you pay by check or money order, make it payable to

“United States Treasury.” Enter your EIN, “Form 944,” and

the tax year on your check or money order. Complete

Form 944-V and enclose it with Form 944.

Caution: If you’re required to make deposits and instead

pay the taxes with Form 944, you may be subject to a

penalty.

What if you can’t pay in full? If you can’t pay the full

amount of tax you owe, you can apply for an installment

agreement online. You can apply for an installment

agreement online if:

• You can’t pay the full amount shown on line 11,

• The total amount you owe is $25,000 or less, and

• You can pay the liability in full in 24 months.

To apply using the Online Payment Agreement

Application, go to IRS.gov/OPA.

Under an installment agreement, you can pay what you

owe in monthly installments. There are certain conditions

you must meet to enter into and maintain an installment

agreement, such as paying the liability within 24 months,

and making all required deposits and timely filing tax

returns during the length of the agreement.

If your installment agreement is accepted, you will be

charged a fee and you will be subject to penalties and

interest on the amount of tax not paid by the due date of

the return.

12a. Overpayment

If line 10 is more than line 9, enter the amount on line 12a.

Never make an entry on both lines 11 and 12a.

12b. Choose to have your overpayment applied to

your next return or refunded. If you deposited more

than the correct amount for the year, you can choose to

have the IRS either refund the overpayment or apply it to

your next return. Check only one box on line 12b. If you

don’t check either box or if you check both boxes, we will

generally apply the overpayment to your next return.

Regardless of any boxes you check or don’t check on

line 12b, we may apply your overpayment to any past due

tax account that is shown in our records under your EIN. If

you check the box to have your overpayment refunded but

you don’t complete lines 12c–12e for direct deposit, your

refund may be delayed.

If line 12a is less than $1, we will send a refund or apply

it to your next return only if you ask us in writing to do so.

Instructions for Form 944 (2025)

Direct Deposit

The benefits of a direct deposit include a faster refund, the

added security of a paperless payment, and the savings of

tax dollars associated with the reduced processing costs.

To have your refund direct deposited, you must complete

lines 12c–12e.

12c. Routing number. The routing number must be nine

digits. The first two digits must be 01 through 12 or 21

through 32. Verify that your financial institution will accept

a direct deposit.

Ask your financial institution for the correct routing

number to enter on line 12c if:

• The routing number on a deposit slip is different from

the routing number on your checks,

• Your deposit is to a savings account that doesn’t allow

you to write checks, or

• Your checks state they’re payable through a financial

institution different from the one at which you have your

checking account.

12d. Type of account. Check the appropriate box for the

type of account. Don’t check more than one box. You must

check the correct box to ensure your deposit is accepted.

If you’re unsure which box to check for the account you

wish the deposit to be applied to, consult your financial

institution.

12e. Account number. The account number can be up

to 17 characters (both numbers and letters). Include

hyphens but omit spaces and special symbols. Enter the

number from left to right and leave any unused boxes

blank.

If the direct deposit to your account is different from the

amount you expected, you’ll receive an explanation in the

mail about 2 weeks after your refund is deposited.

Reasons Your Direct Deposit Request Will Be

Rejected

If any of the following apply, your direct deposit request

will be rejected and a check will be sent instead.

• The name on your account doesn’t match the name on

the refund, and your financial institution won’t allow a

refund to be deposited unless the name on the refund

matches the name on the account.

• Your business is a corporation and the receiving

financial institution is a foreign bank or a foreign branch of

a U.S. bank.

• You haven’t given a valid account number.

• Any numbers or letters on lines 12c–12e are crossed

out or whited out.

Caution: The IRS isn’t responsible for a lost refund if you

enter the wrong account information. Check with your

financial institution to get the correct routing and account

numbers and to make sure your direct deposit will be

accepted.

Instructions for Form 944 (2025)

Part 2: Tell Us About Your Deposit

Schedule and Tax Liability for This

Year

13. Tax Liability

If line 9 is less than $2,500, check the first box on line 13

and go to line 14.

If line 9 is $2,500 or more, check the second box on

line 13. If you’re a monthly schedule depositor, enter your

tax liability for each month and figure the total liability for

the year. The amounts entered on line 13 are a summary

of your monthly tax liabilities, not a summary of deposits

you made. The IRS gets deposit data from EFTs. Enter

your tax liabilities in the month that corresponds to the

dates you paid wages to your employees, not the date

payroll liabilities were accrued or deposits were made. If

you don’t enter your tax liability for each month, the IRS

won’t know when you should have made deposits and

may assess an “averaged” failure-to-deposit penalty. See

section 11 of Pub. 15. If your tax liability for any month is

negative after accounting for your adjustments reported

on line 6, don’t enter a negative amount for the month.

Instead, enter zero for the month and subtract that

negative amount from your tax liability for the next month.

Caution: The amount shown on line 13m must equal the

amount shown on line 9. If it doesn’t, your tax deposits

and payments may not be counted as timely. Don’t

change your current-year tax liability reported on line 13

by adjustments reported on any Forms 944-X.

If you’re a semiweekly schedule depositor or if you

became one because you accumulated $100,000 or more

in tax liability on any day in a deposit period, you must

complete Form 945-A and file it with Form 944. See

$100,000 Next-Day Deposit Rule in section 11 of Pub. 15.

Don’t complete lines 13a–13m if you file Form 945-A.

Adjusting tax liability for the qualified small business

payroll tax credit for increasing research activities

(line 8). Monthly schedule depositors and semiweekly

schedule depositors must account for the qualified small

business payroll tax credit for increasing research

activities (line 8) when reporting their tax liabilities on

line 13 or Form 945-A. The total tax liability for the year

must equal the amount reported on line 9. Failure to

account for the qualified small business payroll tax credit

for increasing research activities on line 13 or Form 945-A

may cause line 13 or Form 945-A to report more than the

total tax liability reported on line 9. Don’t reduce your

monthly tax liability reported on lines 13a–13l or your daily

tax liability reported on Form 945-A below zero.

Beginning with the first quarter of 2023, the qualified

small business payroll tax credit for increasing research

activities is first used to reduce the employer share of

social security tax (up to $250,000) for the quarter and any

remaining credit is then used to reduce the employer

share of Medicare tax for the quarter until it reaches zero.

In completing line 13 or Form 945-A, you take into account

the payroll tax credit against the liability for the employer

share of social security tax starting with the first payroll

payment of the quarter that includes payments of wages

subject to social security tax to your employees until you

11

use up to $250,000 of credit against the employer share of

social security tax and you then take into account any

remaining payroll tax credit against the liability for the

employer share of Medicare tax starting with the first

payroll payment of the quarter that includes payments of

wages subject to Medicare tax to employees. Consistent

with the entries on line 13 or Form 945-A, the payroll tax

credit should be taken into account in making deposits of

employment tax. If any payroll tax credit is remaining at

the end of the quarter that hasn’t been used completely

because it exceeds $250,000 of the employer share of

social security tax and the employer share of Medicare tax

for the quarter, the excess credit may be carried forward to

the succeeding quarter and allowed as a payroll tax credit

for the succeeding quarter. The payroll tax credit may not

be taken as a credit against income tax withholding, the

employee share of social security tax, or the employee

share of Medicare tax.

Also, the remaining payroll tax credit may not be carried

back and taken as a credit against wages paid from

preceding quarters that are reported on the same Form

944 or on Forms 944 for preceding years. If an amount of

payroll tax credit is unused at the end of the calendar year

because it is in excess of the applicable employer share of

social security tax and employer share of Medicare tax on

wages paid during the applicable quarters in the calendar

year, the remaining payroll tax credit may be carried

forward to the first quarter of the succeeding calendar

year as a payroll tax credit against the applicable

employer share of social security tax and employer share

of Medicare tax on wages paid in that quarter.

Example. Rose Co. is an employer with a calendar tax

year that filed its timely 2024 income tax return on April

15, 2025. Rose Co. elected to take the qualified small

business payroll tax credit for increasing research

activities on Form 6765. The third quarter of 2025 is the

first quarter that begins after Rose Co. filed the income tax

return making the payroll tax credit election. Therefore, the

payroll tax credit applies against Rose Co.’s share of

social security tax (up to $250,000) and Medicare tax on

wages paid to employees in the third quarter of 2025.

Rose Co. is a semiweekly schedule depositor. Rose Co.

completes Form 945-A by reducing the amount of liability

entered for the first payroll payment in the third quarter of

2025 that includes wages subject to social security tax by

the lesser of (1) its share of social security tax (up to

$250,000) on the wages, or (2) the available payroll tax

credit. If the payroll tax credit elected is more than Rose

Co.’s share of social security tax on the first payroll

payment of the quarter, the excess payroll tax credit would

be carried forward to succeeding payroll payments in the

third quarter until it is used against up to $250,000 of Rose

Co.’s share of social security tax for the quarter. If the

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

payroll payment of the quarter and then the excess payroll

tax credit would be carried forward to succeeding payroll

payments in the third quarter until it is used against Rose

Co.’s share of Medicare tax for the quarter. If Rose Co. still

has credit remaining after reducing its share of social

security tax (up to $250,000) and Medicare tax for the

12

third quarter, the remainder would be treated as a payroll

tax credit against its share of social security tax (up to

$250,000) and Medicare tax on wages paid in the fourth

quarter. If the amount of the payroll tax credit remaining

exceeded Rose Co.’s share of social security tax (up to

$250,000) and Medicare tax on wages paid in the fourth

quarter, it could be carried forward and treated as a payroll

tax credit for the first quarter of 2026.

Part 3: Tell Us About Your Business

In Part 3, answer question 14 only if it applies to your

business. If it doesn’t apply, leave it blank and go to Part 4.

14. If Your Business Has Closed...

If you permanently go out of business or stop paying

wages, you must file a final return. To tell the IRS that 2025

is your final return, check the box on line 14 and enter the

date you last paid wages in the space provided. For

additional filing requirements, including information about

attaching a statement to your final return, see If Your

Business Has Closed, earlier.

Part 4: May We Speak With Your

Third-Party Designee?

If you want to allow an employee, a paid tax preparer, or

another person to discuss your Form 944 with the IRS,

check the “Yes” box in Part 4. Enter the name, phone

number, and five-digit personal identification number

(PIN) of the specific person to speak with—not the name

of the firm that prepared your tax return. The designee

may choose any five numbers as their PIN.

By checking “Yes,” you authorize the IRS to talk to the

person you named (your designee) about any questions

we may have while we process your return. You also

authorize your designee to do all of the following.

• Give us any information that is missing from your return.

• Call us for information about processing your return.

• Respond to certain IRS notices that you have shared

with your designee about math errors and return

preparation. The IRS won’t send notices to your designee.

You’re not authorizing your designee to bind you to

anything (including additional tax liability) or to otherwise

represent you before the IRS. If you want to expand your

designee’s authorization, see Pub. 947.

The authorization will automatically expire 1 year after

the due date (without regard to extensions) for filing your

Form 944. If you or your designee wants to terminate the

authorization, write to the IRS office for your location using

the Without a payment address under Where Should You

File, earlier.

Part 5: Sign Here (Approved Roles)

Complete all information and sign Form 944. The following

persons are authorized to sign the return for each type of

business entity.

• Sole proprietorship—The individual who owns the

business.

• Corporation (including a limited liability company

(LLC) treated as a corporation)—The president, the

Instructions for Form 944 (2025)

vice president, or another principal officer duly authorized

to sign.

• Partnership (including an LLC treated as a

partnership) or unincorporated organization—A

responsible and duly authorized partner, member, or

officer having knowledge of its affairs.

• Single-member LLC treated as a disregarded entity

for federal income tax purposes—The owner of the

LLC or a principal officer duly authorized to sign.

• Trust or estate—The fiduciary.

Form 944 may be signed by a duly authorized agent of

the taxpayer if a valid power of attorney has been filed.

Alternative signature method. Corporate officers or

duly authorized agents may sign Form 944 by rubber

stamp, mechanical device, or computer software program.

For details and required documentation, see Rev. Proc.

2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/

2005-28_IRB#RP-2005-39.

Paid Preparer Use Only

A paid preparer must sign Form 944 and provide the

information in the Paid Preparer Use Only section of Part 5

if the preparer was paid to prepare Form 944 and isn’t an

employee of the filing entity. Paid preparers must sign

paper returns with a manual signature. The preparer must

give you a copy of the return in addition to the copy to be

filed with the IRS.

Instructions for Form 944 (2025)

If you’re a paid preparer, enter your preparer tax

identification number (PTIN) in the space provided.

Include your complete address. If you work for a firm,

enter the firm’s name and the EIN of the firm. You can

apply for a PTIN online or by filing Form W-12. For more

information about applying for a PTIN online, go to

IRS.gov/PTIN. You can’t use your PTIN in place of the EIN

of the tax preparation firm.

Generally, don’t complete this section if you’re filing the

return as a reporting agent and have a valid Form 8655 on

file with the IRS. However, a reporting agent must

complete this section if the reporting agent offered legal

advice, for example, advising the client on determining

whether its workers are employees or independent

contractors for federal tax purposes.

How To Get Forms, Instructions, and

Publications

You can view, download, or print most of the forms,

instructions, and publications you may need at IRS.gov/

Forms. Otherwise, you can go to IRS.gov/OrderForms to

place an order and have forms mailed to you.

13

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 tables show burden estimates based on current statutory requirements as of October 1, 2025, 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 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 63.6 hours (15.9 hours x 4) and $2,480 ($620 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 $40,000 (2,000 x $20).

Annual Average Burden

Total Time (hours)

Recordkeeping Time

(hours)

Time Spent on W-2

Activities (hours)

All Other Time

(hours)

Out-of-Pocket

Costs

Total Monetized

Burden*

Filers with Form 941

62

18

4

40

$2,760

$4,890

Filers with Form 943

54

15

6

33

$970

$2,030

Filers with Form 944

24

4

3

18

$420

$710

Type of Filer

* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Forms W-2 Filed

Number of Forms W-2 Filed

Total Time (hours)

Out-of-Pocket Costs

All Employers

11

$440

Total Monetized Burden*

$760

1 to 5

15.9

$620

$1,070

6 to 10

5.9

$280

$480

11 to 25

4.4

$200

$350

26 to 50

3.5

$130

$250

51 to 100

2.6

$100

$190

101 to 250

1.8

$90

$160

251 to 500

1.2

$70

$120

501 to 1,000

0.7

$50

$80

Over 1,000

0.4

$20

$30

* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Primary Form Filed

Primary Form Filed

Total Time (hours)

Out-of-Pocket Costs

Total Monetized Burden*

Form 941

10.9

$440

$770

Form 943

19.1

$300

$630

Form 944

11.4

$220

$360

* Total monetized burden = monetized hours + out-of-pocket costs.

14

Instructions for Form 944 (2025)

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 (2025)

15