Federal Employer's Annual Federal Tax Return
Extracted from PDF file 2021-federal-form-944.pdf, last modified December 2021
Employer's Annual Federal Tax ReturnForm 944 for 2021: Employer’s ANNUAL Federal Tax Return Department of the Treasury — Internal Revenue Service OMB No. 1545-2007 Who Must File Form 944 — Employer identification number (EIN) You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing. Name (not your trade name) Trade name (if any) Go to www.irs.gov/Form944 for instructions and the latest information. Address Number Street Suite or room number City ZIP code State Foreign country name Foreign postal code Foreign province/county 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 4a Taxable social security wages* . × 0.124 = . 4a (i) Qualified sick leave wages* . × 0.062 = . 4a (ii) Qualified family leave wages* . × 0.062 = . 4b Taxable social security tips . × 0.124 = . 4c Taxable Medicare wages & tips . × 0.029 = . 4d Taxable wages & tips subject to Additional Medicare Tax withholding . . . . . . . × 0.009 = . * Include taxable qualified sick and family leave wages for leave taken after March 31, 2021, on line 4a. Use lines 4a(i) and 4a(ii) only to report wages paid for leave taken before April 1, 2021. 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 . 8b Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . 8b . 8c Nonrefundable portion of employee retention credit . 8c . 8d Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 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. Next ■▶ Cat. No. 39316N Form 944 (2021) Name (not your trade name) Employer identification number (EIN) Part 1: Answer these questions for this year. (continued) . . . . . . . . . 8e . . . . . . . . . . 8g . Total taxes after adjustments and nonrefundable credits. Subtract line 8g from line 7 . . 9 . 10a 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 . 10d Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 . . . . . . . . . . . . . . . . . . . . . . . . 10d . 10e Refundable portion of employee retention credit . 10e . 10f Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 . . . . . . . . . . . . . . . . . . . . . . . 10f . 10g Refundable portion of COBRA premium assistance credit . . . . . . . 10g . 10h Total deposits and refundable credits. Add lines 10a, 10d, 10e, 10f, and 10g . . . . . 10h . 10i Total advances received from filing Form(s) 7200 for the year . . . . . 10i . 10j Total deposits and refundable credits less advances. Subtract line 10i from line 10h . . 10j . 11 Balance due. If line 9 is more than line 10j, enter the difference and see instructions . . . 11 . 12 Overpayment. If line 10j is more than line 9, enter the difference 8e Nonrefundable portion of COBRA premium assistance credit 8f Number of individuals provided COBRA premium assistance 8g Total nonrefundable credits. Add lines 8a, 8b, 8c, 8d, and 8e 9 . . . . . . . . . . . . . . . . . . . . . . . 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. . 13a 13c . 13f . 13i ▶ You MUST complete all three pages of Form 944 and SIGN it. . 13k Sept. Total liability for year. Add lines 13a through 13l. Total must equal line 9. Page 2 Nov. . 13h June . 13j Aug. . 13e Mar. Oct. . 13g May . 13b . 13d Feb. July Dec. . 13m 13l . . Next ■▶ Form 944 (2021) 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 enter the final date you paid wages / / . . . . . . . . . . . . . . Check here, and ; 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 April 1, 2021 16 17 Qualified wages for the employee retention credit . . . . . . . . . 17 18 Qualified health plan expenses for the employee retention credit . . . . . . . . 18 19 Qualified sick leave wages for leave taken after March 31, 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 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 . If you’re eligible for the employee retention credit in the third quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 8c and 10e for the third quarter . . . . . . . . . . . . . . . . . 25 . If you’re eligible for the employee retention credit in the fourth quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 8c and 10e for the fourth quarter . . . . . . . . . . . . . . . . . 26 . 25 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 the IRS? See 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 name here Sign your 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 if self-employed) EIN Address Phone City Page 3 State ZIP code Form 944 (2021) This page intentionally left blank Form 944-V, Payment Voucher Purpose of Form Complete Form 944-V if you’re making a payment with Form 944. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. Making Payments With Form 944 To avoid a penalty, make your payment with your 2021 Form 944 only if one of the following applies. • Your net taxes for the year (Form 944, line 9) are less than $2,500 and you’re paying in full with a timely filed return. • Your net taxes for the year (Form 944, line 9) are $2,500 or more and you already deposited the taxes you owed for the first, second, and third quarters of 2021; your net taxes for the fourth quarter are less than $2,500; and you’re paying, in full, the tax you owe for the fourth quarter of 2021 with a timely filed return. • You’re a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details. In this case, the amount of your payment may be $2,500 or more. Otherwise, you must make deposits by electronic funds transfer. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for deposit instructions. Don’t use Form 944-V to make federal tax deposits. Use Form 944-V when making any payment with Form 944. However, if you pay an amount with Form 944 that should’ve been deposited, you CAUTION may be subject to a penalty. See section 11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179 for details. ! ▲ Specific Instructions Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by visiting the IRS website at www.irs.gov/EIN. You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form 944, write “Applied For” and the date you applied in this entry space. Box 2—Amount paid. Enter the amount paid with Form 944. Box 3—Name and address. Enter your name and address as shown on Form 944. • Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, “Form 944,” and “2021” on your check or money order. Don’t send cash. Don’t staple Form 944-V or your payment to Form 944 (or to each other). • Detach Form 944-V and send it with your payment and Form 944 to the address provided in the Instructions for 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. Form 944-V Department of the Treasury Internal Revenue Service 1 Enter your employer identification number (EIN). ▼ ✃ ✁ ▼ Payment Voucher ▶ Don’t OMB No. 1545-2007 2021 staple this voucher or your payment to Form 944. 2 Dollars Cents 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. Form 944 (2021) Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages and provides for income tax withholding. This form is used to determine the amount of the taxes that you owe. 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. If you fail to provide this information in a timely manner, or provide false or fraudulent information, you may be subject to penalties. 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 and records relating to a form or 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 possessions 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. The time needed to complete and file Form 944 will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . 18 hr., 39 min. Learning about the law or the form . . . 1 hr., 2 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . 3 hr., 46 min. 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 www.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? in the Instructions for Form 944.
2021 Form 944
More about the Federal Form 944 Corporate Income Tax
We last updated the Employer's Annual Federal Tax Return in January 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.
Related Federal Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 8944||Preparer e-file Hardship Waiver Request|
|Form 944-X||Adjusted Employer's Annual Federal Tax Return or Claim for Refund|
|Form 944-SS||Employer's ANNUAL Federal Tax Return|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 944 from the Internal Revenue Service in January 2022.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 944
We have a total of eleven past-year versions of Form 944 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.