Form 944 for 2016: Employer’s ANNUAL Federal Tax Return

Department of the Treasury — Internal Revenue Service OMB No. 1545-2007

Who Must File Form 944

You must file annual Form 944 

instead of filing quarterly Forms 941 

only if the IRS notified you in 

writing. 

Instructions and prior-year forms are 

available at www.irs.gov/form944.

Employer identification number (EIN) —

Name (not your trade name)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

Foreign country name Foreign province/county Foreign postal code

Read the separate instructions before you complete Form 944. Type or print within the boxes.

Part 1: Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern 

Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2. 

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 = .

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 = .

4e Add Column 2 from lines 4a, 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 .

8 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) . . . . . . 8 .

9a Reserved

9b Reserved

10 Reserved 

11 Balance due. If line 7 is more than line 8, enter the difference and see instructions . . . . 11 .

12 Overpayment. If line 8 is more than line 7, enter the difference . Check one: Apply to next return. Send a refund.

▶ You MUST complete both pages of Form 944 and SIGN it. Next ■▶

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 39316N Form 944 (2016)
Name (not your trade name) Employer identification number (EIN)

Part 2: Tell us about your deposit schedule and tax liability for this year.

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

Line 7 is $2,500 or more. Enter your 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.

13a

Jan.

.

13b

Feb.

.

13c

Mar.

.

13d

Apr.

.

13e

May

.

13f

Jun.

.

13g

Jul.

.

13h

Aug.

.

13i

Sep.

.

13j

Oct.

.

13k

Nov.

.

13l

Dec.

.

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

Part 3: Tell us about your business. If question 14 does NOT apply to your business, leave it blank.

14 If your business has closed or you stopped paying wages...

Check here and enter the final date you paid wages.

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 IRS.

No.

Part 5: Sign Here. You MUST complete both 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.

✗ Sign your 

name here

Date

Print your 

name here

Print your 

title here

Best daytime phone

Paid Preparer Use Only Check if you are self-employed

Preparer’s name PTIN

Preparer’s signature Date

Firm’s name (or yours 

if self-employed) EIN

Address Phone

City State ZIP code

Page 2 Form 944 (2016)
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 2016 

Form 944 only if one of the following applies.

• Your net taxes for the year (Form 944, line 7) are less 

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

return.

• You already deposited the taxes you owed for the first, 

second, and third quarters of 2016, and the tax you owe 

for the fourth quarter of 2016 is less than $2,500, and 

you’re paying, in full, the tax you owe for the fourth 

quarter of 2016 with a timely filed return.

• Your net taxes for the third quarter are $2,500 or more, 

net taxes for the fourth quarter are less than $2,500, and 

you didn’t incur a $100,000 next-day deposit obligation 

during the fourth quarter.

• 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.

▲!

CAUTION

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 

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. Go to 

IRS.gov and type “EIN” in the search box. 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” and write your EIN, “Form 944,” 

and “2016” 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

Payment Voucher

▶ Don’t staple this voucher or your payment to Form 944.

OMB No. 1545-2007

2016

1 Enter your employer identification 

number (EIN).

2

Enter the amount of your payment. ▶

Make your check or money order payable to “United States Treasury”

Dollars Cents

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 (2016)

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 . . . . . . . . . . 13 hr., 9 min.

Learning about the law or the form . . . . 40 min.

Preparing, copying, assembling, and 

sending the form to the IRS . . . . . . 2 hr., 6 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/formspubs. Click on 

More Information and then click on Give us feedback. 

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.