Employer's Annual Employment Tax Return

2009 Instr for Form 944

Employer's Annual Employment Tax Return

OMB: 1545-2007

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2009

Department of the Treasury
Internal Revenue Service

Instructions for Form 944
Employer’s ANNUAL Federal Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
Optional filing of Form 944 for 2010. Beginning with tax
year 2010, no employer will be required to file Form 944.
Employers that would otherwise be required to file Form 944
will have to notify the IRS they are electing to file quarterly
Forms 941. See What if you do not want to file Form 944 for
2010? on page 2. Additional guidance will be published on
www.irs.gov.
COBRA premium assistance payments credit.
Employers who make COBRA premium assistance
payments for assistance eligible individuals are allowed a
credit for the payments on Form 944. See 12a. COBRA
premium assistance payments on page 6.
Social security wage base for 2009. Do not withhold
social security tax after an employee reaches $106,800 in
social security wages. There is no limit on the amount of
wages subject to Medicare tax.
Correcting a previously filed Form 944. If you discover
an error on a previously filed Form 944, make the correction
using Form 944-X, Adjusted Employer’s ANNUAL Federal
Tax Return or Claim for Refund. Form 944-X is an adjusted
return and is filed separately from Form 944. For more
information, see section 13 of Pub. 15 or visit the IRS
website at www.irs.gov and enter the keyword Correcting
Employment Taxes.

Reminders
Form 944 — annual employment tax filing for small
employers. To reduce burden on small employers, the
Internal Revenue Service (IRS) has simplified the rules for
filing employment tax returns to report social security,
Medicare, and withheld federal income taxes. For
employment tax returns due for tax year 2009 and prior,
certain employers must file Form 944, Employer’s ANNUAL
Federal Tax Return, instead of Form 941, Employer’s
QUARTERLY Federal Tax Return.
Paid preparers must sign Form 944. Paid preparers must
complete and sign the paid preparer’s section of Form 944.
Electronic filing and payment. Now, more than ever
before, businesses can enjoy the benefits of filing and
paying their federal taxes electronically. Whether you rely on
a tax professional or handle your own taxes, the IRS offers
you convenient programs to make filing and paying easier.
Spend less time and worry on taxes and more time running
your business. Use e-file and Electronic Federal Tax
Payment System (EFTPS) to your benefit.
• For e-file, visit www.irs.gov.
• For EFTPS, visit www.eftps.gov or call EFTPS Customer
Service at 1-800-555-4477, 1-800-733-4829 (TDD), or
1-800-244-4829 (Spanish).
If you were a semiweekly schedule depositor at any
time during 2009, you must file a paper Form 944
CAUTION and Form 945-A, Annual Record of Federal Tax
Liability.

Electronic funds withdrawal (EFW). If you file Form
944 electronically, you can e-file and e-pay (electronic funds
withdrawal) the balance due in a single step using tax
preparation software or through a tax professional.
However, do not use EFW to make federal tax deposits. For
more information on paying your taxes using EFW, visit the
IRS website at www.irs.gov and type e-pay in the search
box. A fee may be charged to file electronically.
Credit card payments. Employers can pay the balance
due shown on Form 944 by credit card. However, do not
use a credit card to make federal tax deposits. For more
information on paying your taxes with a credit card, visit the
IRS website at www.irs.gov and type e-pay in the search
box. A convenience fee will be charged for this service.
Employer’s liability. Employers are responsible to ensure
that tax returns are filed and deposits and payments are
made, even if the employer contracts with a third party. The
employer remains liable if the third party fails to perform a
required action.
Where can you get telephone help? You can call the IRS
Business & Specialty Tax Line toll free at 1-800-829-4933
on Monday through Friday from 7 a.m. to 10 p.m. local time
(Alaska and Hawaii follow Pacific time) to order tax deposit
coupons (Form 8109) and for answers to your questions
about completing Form 944, tax deposit rules, or obtaining
an employer identification number (EIN).
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing and Exploited
Children. 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
Federal law requires you, as an employer, to withhold taxes
from your employees’ paychecks. Each time you pay wages,
you must withhold — or take out of your employees’
paychecks — certain amounts for federal income tax, social
security tax, and Medicare tax. Under the withholding
system, taxes withheld from your employees are credited to
your employees in payment of their tax liabilities.
Federal law also requires employers to pay any liability
for the employer’s portion of social security and Medicare
taxes. This portion of social security and Medicare taxes is
not withheld from employees.

What Is the 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 give you some background information
about Form 944. They tell you who must file Form 944, how
to complete it line by line, and when and where to file it.

Cat. No. 39820A

For more information about annual employment tax filing
and tax deposit rules, see Treasury Decision 9440. You can
find T.D. 9440 on page 409 of Internal Revenue Bulletin
2009-5 at www.irs.gov/pub/irs-irbs/irb09-05.pdf.
If you want more in-depth information about payroll tax
topics, see Pub. 15 (Circular E), or visit the IRS website at
www.irs.gov/businesses and click on the Employment Taxes
link.

report your social security, Medicare, and withheld federal
income taxes for the 2010 calendar year call the IRS at
1-800-829-4933 by April 1, 2010, or send a written request
postmarked by March 15, 2010, unless you are a new
employer. See New employers above. After you contact the
IRS, the IRS will send you a written notice that your filing
requirement has been changed. If you do not receive this
notice, you must file Form 944 for calendar year 2010.

Who Must File Form 944?

Who cannot file Form 944?

In general, if the IRS has notified you to file Form 944, then
you must file Form 944 instead of Form 941 to report all the
following amounts.
• Wages you have paid.
• Tips your employees have received.
• Federal income tax you withheld.
• Both the employer’s and the employee’s share of social
security and Medicare taxes.
• Current year’s adjustments to social security and
Medicare taxes for fractions of cents, sick pay, tips,
and group-term life insurance.
• Advance earned income tax credit (EIC) payments.
• Credit for COBRA premium assistance payments.
If you received notification to file Form 944, you must file
Form 944 to report your social security, Medicare, and
withheld federal income taxes for the 2009 calendar year
unless you contacted the IRS by April 1, 2009, to request to
file Form 941 quarterly instead and received written
confirmation that your filing requirement was changed. You
must file Form 944 even if you have no taxes to report (or
you have taxes in excess of $1,000 to report) unless you
filed a final return — See If your business has closed... on
page 3. Also see What if you do not want to file Form 944
for 2010? below.

• Employers who are not notified. If the IRS does

The following employers cannot file Form 944.

•

not notify you to file Form 944, do not file Form 944.
You can call the IRS at 1-800-829-4933 by
April 1, 2010, to determine if you can file Form 944
for calendar year 2010.
Household employers. If you employ only household
employees, do not file Form 944. For more information,
see Pub. 926, Household Employer’s Tax
Guide, and Schedule H (Form 1040), Household
Employment Taxes.
Agricultural employers. If you employ only agricultural
employees, do not file Form 944. For more information,
see Pub. 51 (Circular A), Agricultural Employer’s Tax
Guide, and Form 943, Employer’s Annual Federal Tax
Return for Agricultural Employees.

What if you reorganize or close your
business?
If you sell or transfer your business...
If you sell or transfer your business, you and the new owner
must each file a Form 944 or Form 941, whichever applies,
for the year in which the transfer occurred. Report only the
wages you paid.

If you have not received notification to file Form 944

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.

TIP but estimate your employment tax liability for
calendar year 2010 will be $1,000 or less and would
like to file Form 944 instead of Form 941, you can contact
the IRS to request to file Form 944. To file Form 944 for
calendar year 2010, you must call the IRS at
1-800-829-4933 by April 1, 2010, or send a written request
postmarked by March 15, 2010. The IRS will send you a
written notice that your filing requirement has been changed
to Form 944. If you do not receive this notice, you must file
Form 941 for calendar year 2010.
New employers are also eligible to file Form 944 if they
will meet the eligibility requirements. New employers filing
Form SS-4, Application for Employer Identification Number,
must complete line 13 of Form SS-4 indicating the highest
number of employees expected in the next 12 months and
must check the “Yes” box or the “No” box on line 14 to
indicate whether they expect to have $1,000 or less in
employment tax liability for the calendar year. Generally, if
you pay $4,000 or less in wages subject to social security
and Medicare taxes and federal income tax withholding, you
are likely to pay $1,000 or less in employment taxes. New
employers are advised of their employment tax filing
requirement when they are issued their EIN.

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 section 1 of Pub. 15 (Circular
E). Attach a statement to your return with all the following
information.

• 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 go out of business or stop paying wages to your
employees, you must file a final return. To tell the IRS that
the form for a particular year is your final return, check the
box in Part 3 on page 2 of Form 944 and enter the final date
you paid wages. Also 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 the IRS notified you to file Form 944 for 2009, file

TIP Form 944 (and not Form 941) even if your tax liability
for 2009 exceeds $1,000.

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.

What if you do not want to file Form 944
for 2010?
You must file Form 944 if the IRS has notified you to do so,
unless you contact the IRS to request to file Form 941
quarterly instead. To request to file Form 941 quarterly to

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Form SS-4 to the IRS. If you have applied for an EIN but do
not have your EIN by the time a return is due, write “Applied
For” and the date you applied in the space shown for the
number.

When Must You File?
File Form 944 by January 31, after the end of the calendar
year. If you made deposits in full payment of your taxes by
January 31, you have 10 more calendar days after that date
to file your Form 944.

Always be sure the EIN on the form you file exactly

TIP matches the EIN that IRS assigned to your business.

File Form 944 only once for each calendar year. If you
filed Form 944 electronically, do not file a paper Form 944.
For more information about filing Form 944 electronically,
see Electronic filing and payment on page 1.

Do not use your social security number on forms that
ask for an EIN. 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 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 on or before
the due date, or sent by an IRS-designated private delivery
service on or before the due date. If you do not follow these
guidelines, we will consider Form 944 filed when it is
actually received. See Pub. 15 (Circular E) for more
information on IRS-designated private delivery services.

If you change your name or address... Notify the IRS
immediately if you change your business name or address.

• Name change. Write to the IRS office where you

•

If any due date for filing falls on a Saturday, Sunday, or
legal holiday, you may file your return on the next business
day.

filed your return without payment to notify the IRS of any
name change. Get Pub. 1635, Understanding Your EIN
Employer Identification Number, to see if you need to
also apply for a new EIN.
Address change. Complete and mail Form 8822,
Change of Address, for any address change.

Completing and Filing Form 944
Make entries on Form 944 as follows to enable accurate
processing.

How Should You Complete Form 944?

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

Review Your Business Information at the
Top of the Form

•

If you are using a copy of Form 944 that has your business
name and address preprinted at the top of the form, check
to make sure the information is correct. Carefully review
your EIN to make sure that it exactly matches the EIN
assigned to your business by the IRS. If any information is
incorrect, cross it out and enter the correct information. See
also If you change your name or address... below.

•
•
•

If you use a tax preparer to fill out Form 944, make sure
the preparer uses your business name and EIN exactly as
they appear on the preprinted form.

you are using a typewriter or computer to complete
Form 944.
Do not 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.
Leave blank any data field with a value of zero (except
lines 1 and 9).
Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
Enter your name and EIN on all pages and attachments.
Filers using the IRS-preaddressed Form 944 do not
have to enter their name and EIN on page 2.

Other Forms You Must Use
To notify employees about the earned income credit (EIC),
you must give the employees one of the following:
• The IRS 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.

If you are not using a preprinted Form 944, enter your
EIN, name, and address in the spaces provided. Also enter
your name and EIN at the top of page 2. Do not 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
on Form SS-4. For example, if you are 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.”

Each eligible employee who wishes to receive any
advance earned income credit payments must give you a
completed Form W-5, Earned Income Credit Advance
Payment Certificate. For more information, see section 10 of
Pub. 15 (Circular E) and Pub. 596, Earned Income Credit.

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 9-digit EIN is assigned to all
corporations, partnerships, and some sole proprietors.
Businesses needing an EIN must apply for a number and
use it throughout the life of the business on all tax returns,
payments, and reports.

Reconciling Form 944 and Form W-3
The IRS matches amounts reported on your Form 944 with
Form W-2 amounts totaled on your Form W-3, Transmittal of
Wage and Tax Statements. If the amounts do not agree, the
IRS may contact you. The following amounts are reconciled.

Your business should have only one EIN. If you have
more than one and are not sure which one to use, write to
the IRS office where you file your returns (using the “Without
a payment” address on page 4) or call the IRS at
1-800-829-4933. TTY/TDD users can call 1-800-829-4059.

•
•
•
•
•

If you do not have an EIN, you may apply for one online.
Go to the IRS website at www.irs.gov and click on the
Online Services link, then the Obtain an Employer
Identification Number (EIN) online link. You may also apply
for an EIN by calling 1-800-829-4933, or you can fax or mail

Federal income tax withholding.
Social security wages.
Social security tips.
Medicare wages and tips.
Advance earned income credit (EIC) payments.

For more information, see section 12 of Pub. 15
(Circular E) and the Instructions for Schedule D (Form 941).

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

Must You Deposit Your Taxes?

Security Administration (SSA) on time and accurately.

If your liability for social security, Medicare, and withheld
federal income taxes is 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 do not 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
are 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 below. If you do not
deposit the taxes when required, you may be subject to
penalties and interest.

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 (Circular E) for details. Use Form 843, Claim for
Refund and Request for Abatement, to request abatement
of assessed penalties or interest. Do not request abatement
of assessed penalties or interest on Form 944, Form 944-X,
or Form 941-X.
A trust fund recovery penalty may apply if federal
income, social security, and Medicare taxes that
CAUTION must be withheld are not withheld or paid. The
penalty is the full amount of the unpaid trust fund tax. This
penalty may apply when these unpaid taxes cannot be
collected from the employer. The trust fund recovery penalty
may be imposed on all people the IRS determines to be
responsible for collecting, accounting for, and paying these
taxes, and who acted willfully in not doing so. For details,
see section 11 of Pub. 15 (Circular E).

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
participate in the Employers’ Annual Federal Tax Program
and file Form 944. Designated Form 944 filers whose
businesses grow during the year may be required to make
federal tax deposits (see chart below), but they will still file
Form 944 for the year.

Where Should You File?

Federal Tax Deposit Requirements for Form 944 Filers
If Your Tax Liability is:
Less than $2,500 for the year

Where you file depends on whether you include a payment
with your form.

Your Deposit Requirement is:
No deposit required. You may
pay the tax with your return. If
you are 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 banking day. See
section 11 of Pub. 15.

Note. 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
than the lookback period for Form 941 filers, so your deposit
schedule may have changed. For more information, see
section 11 of Pub. 15 (Circular E).

What About Penalties and Interest?

If you are in . . .

Without a
payment . . .

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 105118
Atlanta, GA
30348-5118

Connecticut
Delaware
District of
Columbia
Georgia
Illinois
Indiana
Kentucky
Maine
Maryland
Massachusetts
Michigan
New Hampshire

New Jersey
New York
North Carolina
Ohio
Pennsylvania
Rhode Island
South Carolina
Tennessee
Vermont
Virginia
West Virginia
Wisconsin

Department of the
Treasury
Internal Revenue
Service
Cincinnati, OH
45999-0044

Internal Revenue
Service
P.O. Box 804522
Cincinnati, OH
45280-4522

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 105118
Atlanta, GA
30348-5118

Internal Revenue
Service
P.O. Box 409101
Ogden, UT 84409

Internal Revenue
Service
P.O. Box 105273
Atlanta, GA
30348-5273

No legal residence or principal
place of business in any state

Avoiding penalties and interest
You can avoid paying penalties and interest if you do all the
following.

Your filing or payment address may have changed
from that used to file your employment tax return in
CAUTION prior years. If you are using an IRS-provided
envelope, use only the labels and envelope provided with
the tax package. Do not send Form 944 or any payments to
the Social Security Administration (SSA). Private delivery
services cannot deliver to P.O. boxes.

• Deposit or pay your taxes when they are due, using
•
•
•
•

With a payment . . .

EFTPS if required.
File your fully completed Form 944 on time.
Report your tax liability accurately in Part 2 of Form 944.
Submit valid checks for tax payments.
Give accurate Forms W-2 to employees.

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4c. Taxable Medicare wages and tips. Report 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.
Include all tips your employees reported during the year,
even if you were unable to withhold the employee tax
of 1.45%.

Specific Instructions:
Part 1: Answer these questions
for 2009
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 the Instructions for
Forms W-2 and W-3 for details.

For more information on tips, see section 6 of Pub. 15
(Circular E).
4d. Total social security and Medicare taxes. Add
social security tax, social security tips tax, and Medicare tax.

2. Income tax withheld from wages, tips,
and other compensation

line 4a (column 2)
line 4b (column 2)
+ line 4c (column 2)
line 4d

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.

5. Total taxes before adjustments

3. If no wages, tips, and compensation are
subject to social security or Medicare tax

Add the federal income tax withheld from wages, tips, and
other compensation (line 2) and total social security and
Medicare taxes before adjustments (line 4d) and enter the
result on line 5.

If no wages, tips, and compensation are subject to social
security or Medicare taxes, check the box on line 3 and go
to line 5. If this question does not apply to you, leave the box
blank. For more information about exempt wages, see
section 15 of Pub. 15 (Circular E). For religious exemptions,
see section 4 of Pub. 15-A.

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
reported as social security and Medicare taxes in column 2
of lines 4a, 4b, and 4c to figure your correct tax liability for
this year’s Form 944. See section 13 of Pub. 15 (Circular E).
If you need to adjust any amount reported on line 6 or 6a
from a previously filed From 944, complete and file Form
944-X. Form 944-X is an adjusted return and is filed
separately from Form 944. See section 13 of Pub. 15
(Circular E).
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 (one-half) of amounts shown in column 2 of lines 4a,
4b, and 4c may differ slightly from amounts actually withheld
from employees’ paychecks due to rounding social security
and Medicare taxes based on statutory rates.
Sick pay. Enter the adjustment for the employee share
of social security and Medicare taxes that were withheld by
your third-party sick pay payer.
Adjustments for tips and group-term life insurance.
Enter adjustments for both the following items.
• Any uncollected employee share of social security and
Medicare taxes on tips.
• The uncollected employee share of social security and
Medicare taxes on group-term life insurance premiums
paid for former employees.

4. Taxable social security and Medicare
wages and tips
4a. Taxable social security wages. Report the total
wages, sick pay, and fringe benefits subject to social
security taxes that you paid to your employees during the
year.
Enter the amount before deductions. Do not include tips
on this line. For information on types of wages subject to
social security taxes, see section 5 of Pub. 15 (Circular E).
The rate of social security tax on taxable wages is 6.2%
(.062) each for the employer and employee or 12.4% (.124)
for both. Stop paying social security tax on and reporting an
employee’s wages on line 4a when the employee’s taxable
wages (including tips) reach $106,800 during 2009.
However, continue to withhold income and Medicare taxes
for the whole year on wages and tips even when the social
security wage base of $106,800 has been reached.
x

line 4c (column 1)
.029
line 4c (column 2)

line 4a (column 1)
.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 wages for an employee reach $106,800 in
2009. Do this even if you were unable to withhold the 6.2%
employee’s share of social security tax.

7. Total taxes after adjustments

An employee must report cash tips to you, including tips
you paid the employee for charge customers, totaling $20 or
more in a month by the 10th of the next month. Employees
may use Form 4070, Employee’s Report of Tips to Employer
(available only in Pub. 1244, Employee’s Daily Record of
Tips and Report to Employer), or submit a written statement
or electronic tip record.

Combine the amounts shown on lines 5 and 6 and enter the
result on line 7.

8. Advance earned income credit (EIC)
payments made to employees
Enter the amount of the advance earned income credit (EIC)
payments that you made to your employees. Eligible
employees may choose to receive part of the EIC as an
advance payment. Those who expect to have a qualifying

line 4b (column 1)
x .124
line 4b (column 2)

-5-

child must give you a completed Form W-5 stating they
expect to qualify for the EIC. Once the employee gives you
a signed and completed Form W-5, you must make the
advance EIC payments starting with the employee’s next
wage payment. Advance EIC payments are generally made
from withheld federal income tax and employee and
employer social security and Medicare taxes. See
section 10 of Pub. 15 (Circular E) and Pub. 596.
If line 8 is more than line 7, you may claim a refund of the
overpayment or elect to have the credit applied to your
return for the next year. Attach a statement to Form 944
identifying the amount of excess payment and the pay
periods in which you paid it.

12. Total deposits and COBRA credit
Add lines 10 and 11a.

13. Balance due
If line 9 is more than line 12, write the difference on line 13.
Otherwise, see Overpayment below.
You do not have to pay if line 13 is less than $1.
Generally, you should have a balance due only if your total
taxes after adjustment for advance EIC (line 9) are less than
$2,500. See If line 9 is $2,500 or more above for an
exception.
If line 13 is:
• Less than $1, you do not have to pay it.
• Between $1 and $2,500, you can pay the amount owed
with your return. Make your check or money order
payable to the United States Treasury and write your
EIN, Form 944, and 2009 on the check or money order.
Complete Form 944-V, Payment Voucher, and enclose it
with your return.
• $2,500 or more, you must deposit your tax. See Must You
Deposit Your Taxes? on page 4.
You may pay the amount shown on line 13 using EFTPS,
a credit card, or electronic funds withdrawal (EFW). Do not
use a credit card or EFW to pay taxes that were required to
be deposited. For more information on paying your taxes
with a credit card or EFW, visit the IRS website at
www.irs.gov and click on the electronic IRS link.
If you pay by EFTPS or credit card, file your return using
the “Without a payment” address on page 4 under Where
Should You File? and do not file Form 944-V.

9. Total taxes after adjustment for
advance EIC
Calculate your total taxes as shown below.
line 7
− line 8
line 9

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

amount with Form 944 because you were
not required to deposit. See section 11 of Pub. 15
(Circular E) for information about federal tax deposits.
If line 9 is $2,500 or more, you generally must deposit
your tax liabilities using EFTPS or at an authorized
financial institution with Form 8109. However, if you
deposited all taxes accumulated in the first three quarters
of the year and your fourth quarter liability is less than
$2,500, you may pay taxes accumulated during the fourth
quarter on Form 944. The amount shown on line 9
must equal line 15m, Total liability for year.

10. Total deposits for this year. . .

CAUTION

Enter your deposits for this year, including any overpayment
that you applied from filing Form 944-X or Form 941-X in the
current year. Also include in the amount shown any
overpayment from a previous period that you applied to this
return.

If you are required to make deposits and, instead,
pay the taxes with Form 944, you may be subject to
a penalty.

14. Overpayment
If line 12 is more than line 9, enter the amount on line 14.
Never make an entry on both lines 13 and 14.
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 in line 14. If you do not check either box or if you check
both boxes, generally we will apply the overpayment to your
account. We may apply your overpayment to any past due
tax account that is shown in our records under your EIN.
If line 14 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.

11a. COBRA premium assistance payments
Report on this line 65% of the COBRA premiums for
assistance eligible individuals. Take the COBRA premium
assistance credit on this line only after the assistance
eligible individual’s 35% share of the premium has been
paid. For COBRA coverage provided under a self-insured
plan, COBRA premium assistance is treated as having been
made for each assistance eligible individual who pays 35%
of the COBRA premium. Do not include the assistance
eligible individual’s 35% of the premium in the amount
entered on this line. For more information on the COBRA
premium subsidy, visit the IRS website at www.irs.gov and
enter the keyword COBRA.

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.

11b. Number of individuals provided
COBRA premium assistance on line 11a

Part 2: Tell us about your tax liability
for 2009

Enter the total number of assistance eligible individuals
provided COBRA premium assistance reported on line 11a.
Count each assistance eligible individual who paid a
reduced COBRA premium in the year as one individual,
whether or not the reduced premium was for insurance that
covered more than one assistance eligible individual. For
example, if the reduced COBRA premium was for coverage
for a former employee, spouse, and two children, you would
include one individual in the number entered on line 11b for
the premium assistance. Further, each individual is reported
only once per year. For example, an assistance eligible
individual who made monthly premium payments during the
year would only be reported as one individual.

15. Check one
If line 9 is less than $2,500, check the first box in line 15 and
go to Part 3, line 17.
If line 9 is $2,500 or more, check the second box on
line 15. If you are a monthly schedule depositor, fill out your
tax liability for each month and figure the total liability for the
year. If you do not enter your tax liability for each month, the
IRS will not know when you should have made deposits and
may assess an “averaged” failure-to-deposit penalty. See
section 11 of Pub. 15 (Circular E). If your tax liability for any

-6-

month is negative (for example, if you are adjusting an
overreported liability in a prior month), do not 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.

You are 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, Practice Before the
IRS and Power of Attorney.

Note. Your total tax liability for the year (line 15m) must
equal your total taxes on line 9.

The authorization will automatically expire 1 year after the
due date (without regard to extensions) for filing Form 944. If
you or your designee want to terminate the authorization,
write to the IRS office for your locality using the “Without a
payment” address under Where Should You File? on page
4.

If you are a semiweekly schedule depositor or if you
accumulate $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 the Next Day Deposit Rule in section 11
of Pub. 15 (Circular E). Do not complete lines 15a – 15m if
you file Form 945-A.

16.

Part 5: Sign here

State abbreviation

Complete all information in Part 5 and sign Form 944 as
follows.

If you made deposits of taxes reported on Form 944, write
the two-letter United States Postal Service abbreviation for
the state where you deposit your taxes using Form 8109 or
initiate EFTPS transfers. IRS uses the state shown to
determine banking days for purposes of deposit due dates.
Official state holidays for the state shown are not counted as
banking days. If you deposit in multiple states, enter “MU” in
the spaces provided.

• Sole proprietorship —

The individual who owns the

business.
• Corporation (including a limited liability company

(LLC) treated as a corporation) — The president,
vice president, or other principal officer duly authorized to
sign.

When you deposit in multiple states, IRS cannot
determine what portion of your liability was affected by a
state holiday and may propose a deposit penalty for one or
more of the states where you made deposits. If you receive
a notice and your deposit due date was extended because
of a state bank holiday, respond to the notice citing the state
holiday and applicable deposit amount.

• Partnership (including an LLC treated as a

partnership) or unincorporated organization — A
responsible and duly authorized 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.

Part 3: Tell us about your business

• Trust or estate —

The fiduciary.

If you have filed a valid power of attorney, your duly
authorized agent may also sign Form 944.

In Part 3, answer question 17 only if it applies to your
business. If it does not apply, leave it blank and go to Part 4.

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. You can find Rev. Proc. 2005-39 on page 82 of
Internal Revenue Bulletin 2005-28 at
www.irs.gov/pub/irs-irbs/irb05-28.pdf.

17. If your business has closed or you
stopped paying wages...
If you go out of business or stop paying wages, you must file
a final return. To notify the IRS that a particular Form 944 is
your final return, check the box on line 17 and enter the date
you last paid wages in the space provided.

Paid Preparer’s Use Only
A paid preparer must sign Form 944 and provide the
information in the Paid preparer’s use only section of Part 5
if the preparer was paid to prepare Form 944 and is not 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.

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 the 5-digit personal identification number (PIN)
of the specific person to contact — not the name of the firm
who prepared your tax return. The designee may choose
any numbers as his or her PIN.

If you are a paid preparer, write your SSN or your
Preparer Tax Identification Number (PTIN) in the space
provided. Include your complete address. If you work for a
firm, write the firm’s name and the EIN of the firm. You can
apply for a PTIN using Form W-7P, Application for Preparer
Tax Identification Number. You cannot use your PTIN in
place of the EIN of the tax preparation firm.

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 the following.

Generally, do not complete this section if you are filing
the return as a reporting agent and have a valid Form 8655,
Reporting Agent Authorization, 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.

• 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 will not send notices to your designee.

-7-

Other IRS Products You May Need

How to Order Forms and Publications
from the IRS
Call 1-800-829-3676.

Visit the IRS website at www.irs.gov.

-8-

•

Form SS-4, Application for Employer Identification Number

•

Form W-2, Wage and Tax Statement

•

Form W-2c, Corrected Wage and Tax Statement

•

Form W-3, Transmittal of Wage and Tax Statements

•

Form W-3c, Transmittal of Corrected Wage and Tax
Statements

•

Form W-4, Employee’s Withholding Allowance Certificate

•

Form W-5, Earned Income Credit Advance Payment
Certificate

•

Form 940, Employer’s Annual Federal Unemployment (FUTA)
Tax Return

•

Form 941, Employer’s QUARTERLY Federal Tax Return

•

Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax
Return

•

Form 943, Employer’s Annual Federal Tax Return for
Agricultural Employees

•

Form 944-X, Adjusted Employer’s ANNUAL Federal Tax
Return and Claim for Refund

•

Form 945-A, Annual Record of Federal Tax Liability

•

Form 4070, Employee’s Report of Tips to Employer

•

Form 8027, Employer’s Annual Information Return of Tip
Income and Allocated Tips

•

Form 8655, Reporting Agent Authorization

•

Notice 797, Possible Federal Tax Refund Due to the Earned
Income Credit (EIC)

•

Pub. 15 (Circular E), Employer’s Tax Guide

•

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

•

Pub. 15-B, Employer’s Tax Guide to Fringe Benefits

•

Pub. 15-T, New Wage Withholding and Advance Earned
Income Credit Payments Tables (For Wages Paid Through
December 2009)

•

Pub. 51 (Circular A), Agricultural Employer’s Tax Guide

•

Pub. 596, Earned Income Credit

•

Pub. 926, Household Employer’s Tax Guide

•

Pub. 947, Practice Before the IRS and Power of Attorney

•

Schedule H (Form 1040), Household Employment Taxes

2009 Form 944, Employer's ANNUAL Federal Tax Return
Purpose: This is the first circulated draft of the 2009 Form 944 for your review and
comments. See below for a discussion of the major changes.
TPCC Meeting: None, but may be arranged if requested.
Prior Version: The 2008 Form 944 is available at:
http://www.irs.gov/pub/irs-pdf/f944.pdf
Instructions: The 2009 Instructions for Form 944 will be circulated later.
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at:
http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, call, or mail any comments by October 27, 2009.
Phone comments must be followed up with an email or fax.
Comments should also be sent to the reviewer at: [email protected].
David DeCasseres
Tax Forms and Publications
SE:W:CAR:MP:T:B:C
Email: [email protected]
Phone: 202-927-4268
Fax: 202-622-3262

Major Changes to 2009 Form 944,
Employer's ANNUAL Federal Tax Return
General
We revised years and dates where necessary and made minor editorial changes.
Page 1
Lines 6 and 6a thru 6f. The lines previously shown as lines 6b - 6f have been
deleted because the prior year adjustments previously reported here will now be
reported on Form 944-X. Line 6a has been re-numbered as line 6.
Line 10. We added verbiage to advise payments made with Forms 944-X and
941-X are to be included on this line.
SB/SE Program Management / Form 94’X’ Project Team
Lines 11a, 11b, and 12. We added lines 11a, 11b, and 12, to allow reporting of
the COBRA premium assistance credit, number of individuals for which the
COBRA premium assistance credit was provided, and a new total line to add the
credit to total deposits and overpayments, respectively. All subsequent lines were
accordingly re-numbered. P.L. 111-5, Title 3, Section 3001.

Form

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944 for 2009:

Employer’s ANNUAL Federal Tax Return
Department of the Treasury — Internal Revenue Service

(77)

OMB No. 1545-2007

Who Must File Form 944

—

Employer identification number (EIN)
Name (not your trade name)
Trade name (if any)
Address

Number

Street

You must file annual
Form 944 instead of filing
quarterly Forms 941
only if the IRS notified
you in writing.

Suite or room number

City

State

ZIP code

Read the separate instructions before you complete Form 944. Type or print within the boxes.
Part 1: Answer these questions for 2009.

Wages, tips, and other compensation

Income tax withheld from wages, tips, and other compensation

.
.

3
4

If no wages, tips, and other compensation are subject to social security or Medicare tax
Taxable social security and Medicare wages and tips:
Column 1
Column 2

Check and go to line 5.

4a Taxable social security wages
4b Taxable social security tips
4c Taxable Medicare wages & tips

.
.
.

.124 =
.124 =
.029 =

.
.
.

4d Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d)
5

Total taxes before adjustments (lines 2 + 4d = line 5)

Current year’s adjustments (see instructions)

Total taxes after adjustments. Combine lines 5 and 6

Advance earned income credit (EIC) payments made to employees

Total taxes after adjustment for advance EIC (line 7 – line 8 = line 9)

.
.
.
.
.
.
.
.

Total deposits for this year, including overpayment applied from a prior year and
10
overpayment applied from Form 944-X or Form 941-X

11a COBRA premium assistance payments (see instructions)
11b Number of individuals provided COBRA premium assistance
reported on line 11a

11a
11b

.
.

Add lines 10 and 11a

Balance due. If line 9 is more than line 12, write the difference here. For information on how to
13
pay, see the instructions

Overpayment. If line 12 is more than line 9, write the difference here

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

(2009)

Form

944 for 2009:

Employer’s ANNUAL Federal Tax Return

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Department of the Treasury — Internal Revenue Service

(77)

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.

Read the separate instructions before you complete Form 944. Type or print within the boxes.
Part 1: Answer these questions for 2009.

Wages, tips, and other compensation

Income tax withheld from wages, tips, and other compensation

.
.

3
4

If no wages, tips, and other compensation are subject to social security or Medicare tax
Taxable social security and Medicare wages and tips:
Column 1
Column 2

Check and go to line 5.

4a Taxable social security wages
4b Taxable social security tips
4c Taxable Medicare wages & tips

.
.
.

.124 =
.124 =
.029 =

.
.
.

4d Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d)
5

Total taxes before adjustments (lines 2 + 4d = line 5)

Current year’s adjustments (see instructions)

Total taxes after adjustments. Combine lines 5 and 6

Advance earned income credit (EIC) payments made to employees

Total taxes after adjustment for advance EIC (line 7 – line 8 = line 9)

.
.
.
.
.
.
.
.

Total deposits for this year, including overpayment applied from a prior year and
10
overpayment applied from Form 944-X or Form 941-X

11a COBRA premium assistance payments (see instructions)
11b Number of individuals provided COBRA premium assistance
reported on line 11a

11a
11b

.
.

Add lines 10 and 11a

Balance due. If line 9 is more than line 12, write the difference here. For information on how to
13
pay, see the instructions

Overpayment. If line 12 is more than line 9, write the difference here

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

(2009)

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Name (not your trade name)

Employer identification number (EIN)

Part 2: Tell us about your tax liability for 2009.
15 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 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.
Apr.
Jul.
Oct.
Jan.
15a
Feb.
15b
Mar.
15c

.
.
.

15d

15g

15j

May

Aug.

15e

15h

Nov.

15k

Jun.

Sep.

15f

15i

Dec.

15l

Total liability for year. Add lines 15a through 15l. Total must equal line 9.

15m

.
.
.
.

If you made deposits of taxes reported on this form, write the state abbreviation for the state where you
made your deposits OR write MU if you made your deposits in multiple states.

Part 3: Tell us about your business. If question 17 does NOT apply to your business, leave it blank.
17 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.

Print your
name here

Sign your
name here

Date

Print your
title here
/

Best daytime phone (

Paid preparer’s use only

Preparer’s
SSN/PTIN

Preparer’s signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

Page

State

–

Check if you are self-employed

Preparer’s name

City

)

(

)

–

ZIP code

Form

944

(2009)

Form 944-V,
Payment Voucher

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Purpose of Form

Complete Form 944-V, Payment Voucher, if you are
making a payment with Form 944, 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.
If you have your return prepared by a third party and
make a payment with that return, please provide this
payment voucher to the return preparer.

Caution. Use Form 944-V when making any payment
with Form 944. However, if you pay an amount with
Form 944 that should have been deposited, you may
be subject to a penalty. See Deposit Penalties in
section 11 of Pub. 15 (Circular E).

Specific Instructions

Making Payments With Form 944

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.

To avoid a penalty, make your payment with your 2009
Form 944 only if one of the following applies.

Box 2—Amount paid. Enter the amount paid with
Form 944.

● Your net taxes for the year (line 9 on Form 944) are
less than $2,500 and you are paying in full with a
timely filed return.

Box 3—Name and address. Enter your name and
address as shown on Form 944.

● You already deposited the taxes you owed for the
first, second, and third quarters of 2009, and the tax
you owe for the fourth quarter of 2009 is less than
$2,500, and you are paying, in full, the tax you owe for
the fourth quarter of 2009 with a timely filed return.
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 11 of Pub. 15 (Circular E),
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.

● Enclose your check or money order made payable to
the “United States Treasury” and write your EIN, “Form
944,” and “2009” on your check or money order. Do
not send cash. Do not 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.

Otherwise, you must deposit your payment at an
authorized financial institution or by using the
Electronic Federal Tax Payment System (EFTPS). See
section 11 of Pub. 15 (Circular E) for deposit
instructions. Do not use Form 944-V to make federal
tax deposits.

Payment Voucher

OMB No. 1545-2007

Do not staple this voucher or your payment to Form 944.

2009

Form

Department of the Treasury
Internal Revenue Service (77)

1 Enter your employer identification
number (EIN).

✃

✁
944-V

Detach Here and Mail With Your Payment and Form 944.

Dollars

Enter the amount of your payment.

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

Enter your address.

Enter your city, state, and ZIP code.

Cents

Form 944-V,
Payment Voucher

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Purpose of Form

Making Payments With Form 944

To avoid a penalty, make your payment with your 2009
Form 944 only if one of the following applies.
● Your net taxes for the year (line 9 on Form 944) 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 2009, and the tax
you owe for the fourth quarter of 2009 is less than
$2,500, and you are paying, in full, the tax you owe for
the fourth quarter of 2009 with a timely filed return.
● You are a monthly schedule depositor making a
payment in accordance with the Accuracy of Deposits
Rule. See section 11 of Pub. 15 (Circular E),
Employer’s Tax Guide, for details. In this case, the
amount of your payment may be $2,500 or more.

Specific Instructions

● Enter on the voucher the amount paid with
Form 944.
● Enclose your check or money order made payable to
the “United States Treasury.” Be sure also to enter
your EIN, “Form 944,” and “2009” on your check or
money order. Do not send cash. Do not 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 in the Instructions for
Form 944. Do not send a photocopy of Form 944-V
because your payment may be misapplied or delayed.
If any of the preprinted information is incorrect, make
changes on the top of Form 944, not on the payment
voucher. If you change any of the preprinted
information on the voucher, your payment may be
misapplied or delayed.

Detach Here and Mail With Your Payment and Form 944.

Department of the Treasury
Internal Revenue Service

✃

✁

OMB No. 1545-2007

2009

Form 944-V, Payment Voucher

Do not staple this voucher or your payment to Form 944.

Enter the amount of
your payment

Dollars

Cents

Form 944 (2009)

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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, including 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 filers and
paid preparers to provide their identification numbers. If
you fail to provide this information in a timely manner,
you may be subject to penalties and interest.
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.

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
Learning about the law or the form
Preparing the form
Copying, assembling, and sending
the form to the IRS

12 hrs., 12 min.
40 min.
1 hr., 49 min.
16 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 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 to this address. Instead,
see Where Should You File? on page 4 of the
Instructions for Form 944.

Printed on recycled paper

File Type	application/pdf
File Title	2007 Instructions for Form 1120S, U
Author	WGNJB
File Modified	2009-10-15
File Created	2009-10-15