Attention:

DO NOT file Form 944-SS, Employer's ANNUAL Federal

Tax Return, unless the IRS has sent you a notice telling

you to file it.

Most employers must file Form 941-SS, Employer's

QUARTERLY Federal Tax Return.

If you think you qualify to file Form 944-SS, call the IRS at

1-800-829-4933 (Virgin Islands only) or 215-516-2000 

(toll call).
944-SS for 2007: Employer’s ANNUAL Federal Tax Return

Department of the Treasury — Internal Revenue Service

Form

Part 1: Answer these questions for 2007.

1

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 47935C Form 944-SS (2007)

American Samoa, Guam, the Commonwealth of the Northern 

Mariana Islands, and the U.S. Virgin Islands

2

4

5

6d

9

3

OMB No. 1545-2010

6

7

10

11

12

4a

4b

4c

4d

If no wages, tips, and other compensation are subject to social security or Medicare tax Check and go to line 6.

Taxable social security and Medicare wages and tips:

Column 1 Column 2

Taxable social security wages 3 .124 =

Taxable social security tips

Taxable Medicare wages & tips 3 .029 =

Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d) 

TAX ADJUSTMENTS (Read the instructions for line 6 before completing lines 6a through 6f.):

Current year’s adjustments (See instructions) 

TOTAL ADJUSTMENTS (Combine all amounts: lines 6a through 6e.) 

Total taxes after adjustments (Combine lines 4d and 6f.) 

Total deposits for this year, including overpayment applied from a prior year 

Balance due (If line 7 is more than line 10, write the difference here.) Make your check payable 

to the United States Treasury and write your EIN, Form 944-SS, and 2007 on the check 

Overpayment (If line 10 is more than line 7, write the difference here.) Check one Apply to next return.

Send a refund.

3 .124 =

6a

6b

6f

7

10

11

4d

6f

.

.

.

. .

.

.

.

.

.

. .

Prior years’ social security and Medicare tax adjustments

(See instructions. Attach Form 941c.)

6c .

Special additions to social security and Medicare taxes

(See instructions. Attach Form 941c.) 

6e .

You must file annual

Form 944-SS instead of

filing quarterly Forms

941-SS only if the IRS

notified you in writing.

Who Must File Form 944-SS

6a

6c

6e

12

3

© You MUST fill out both pages of this form and SIGN it.

8

Next ©

.

Name (not your trade name)

Employer identification number (EIN)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

—

Read the separate instructions before you fill out this form. Please type or print within the boxes.
Part 2: Tell us about your tax liability for 2007.

14

13 Check one: Line 7 is less than $2,500. Go to Part 3.

Line 7 is $2,500 or more. Enter the tax liability for each month. If you are a semiweekly depositor or you accumulate

$100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.

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

Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS.

Part 4: May we speak with your third-party designee?

No.

Part 5: Sign here. You MUST fill out both pages of this form 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.

Sign your

name here

Print your

name here

Date / / Best daytime phone ( ) –

Page 2 Form 944-SS (2007)

Name (not your trade name) Employer identification number (EIN)

13a 13d 13g

13b 13e 13h

13c 13f 13i

13j

13k

13l

Total liability for year (Add lines 13a through 13l). Total must equal line 7.

. . .

. . .

. . .

.

.

. 13m .

Part 3: Tell us about your business. If question 15 does NOT apply to your business, leave it blank.

15 If your business has closed or you stopped paying wages,

Check here and enter the final date you paid wages. / /

Jan. Apr. Jul. Oct.

Feb.

Mar.

May

Jun.

Aug.

Sep.

Nov.

Dec.

Print your

title here

Paid Preparer’s

name

Firm’s name

Address

ZIP code

Preparer’s

SSN/PTIN

Check if you are self-employed.

Part 6: For paid preparers only (optional)

Date / /

Paid Preparer’s

signature

Firm’s EIN

If you were PAID to prepare this return and are not an employee of the business that is filing this return, you may choose to fill out Part 6.

City State
Form 944-V(SS),

Payment Voucher

Purpose of Form

Complete Form 944-V(SS), Payment Voucher, if you

are making a payment with Form 944-SS, Employer’s

ANNUAL Federal Tax Return. We will use the

completed voucher to credit your payment more

promptly and accurately, and to improve our service to

you.

Specific Instructions

Box 1—Employer identification number (EIN). If you

do not have an EIN, apply for one on Form SS-4,

Application for Employer Identification Number, and

write “Applied For” and the date you applied in this

entry space.

● Enclose your check or money order made payable to

the “United States Treasury” and write your EIN, “Form

944-SS,” and “2007” on your check or money order.

Do not send cash. Please do not staple Form

944-V(SS) or your payment to the return (or to each

other).

● Detach the completed Form 944-V(SS) and send it

with your payment and Form 944-SS to the address

provided in the Instructions for Form 944-SS.

To avoid a penalty, make your payment with Form

944-SS only if one of the following applies.

Making Payments With Form 944-SS

● Your net taxes for the year (line 7 on Form 944-SS)

are less than $2,500 and you are paying in full with a

timely filed return.

● You are a monthly schedule depositor making a

payment in accordance with the Accuracy of

Deposits Rule. See section 8 of Pub. 80 (Circular SS),

Federal Tax Guide for Employers in the U.S. Virgin

Islands, Guam, American Samoa, and the

Commonwealth of the Northern Mariana Islands, for

details. In this case, your payment may be $2,500 or

more.

Caution. Use Form 944-V(SS) when making any

payment with Form 944-SS. However, if you pay an

amount with Form 944-SS that should have been

deposited, you may be subject to a penalty. See

Deposit Penalties in section 8 of Pub. 80 (Circular SS).

If you have your return prepared by someone else

and make a payment with that return, please provide

this payment voucher to the return preparer.

Box 3—Name and address. Enter your name and

address as shown on Form 944-SS.

Box 2—Amount paid. Enter the amount paid with

Form 944-SS.

Enter the amount of your payment. ©

2

Detach Here and Mail With Your Payment and Form 944-SS.

Ä Ä

OMB No. 1545-2010

Form 944-V(SS)

Department of the Treasury

Internal Revenue Service

Payment Voucher

Enter your employer identification

number (EIN).

3 Enter your business name (individual name if sole proprietor).

© Do not staple or attach this voucher to your payment.

Enter your address.

Enter your city, state, and ZIP code.

1 Dollars Cents

Note. You must also complete the entity information

above Part 1 on Form 944-SS.

✁ ✃

2007

Otherwise, you must deposit your taxes at an

authorized financial institution or by Electronic Federal

Tax Payment System (EFTPS). See section 8 of Pub.

80 (Circular SS) for deposit instructions. Do not use the

Form 944-V(SS) payment voucher to make federal tax

deposits.

● You already deposited the taxes you owed for the

first, second, and third quarters of 2007; the tax you

owe for the fourth quarter of 2007 is less than $2,500;

and you are paying, in full, the tax you owe for the

fourth quarter of 2007 with a timely filed return.
You are 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.

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. 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 employer

identification number (EIN). If you fail to provide this

information in a timely manner, you may be subject to

penalties and interest. Recordkeeping

The time needed to complete and file this form will

vary depending on individual circumstances. The

estimated average time is:

For Form 944-SS:

Learning about the law or the form

Preparing, copying, assembling,

and sending the form to the IRS 22 min.

11 hr., 00 min.

12 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this

form simpler, we would be happy to hear from you.

You can write to: Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send Form

944-SS to this address. Instead, see Where Should

You File? on page 4 of the Instructions for

Form 944-SS.

Form 944-SS (2007)

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, and the District of Columbia 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.