Employer's Annual Employment Tax Return

2019

Instructions for Form 944

Department of the Treasury
Internal Revenue Service

Employer's ANNUAL Federal Tax Return
Section references are to the Internal Revenue Code
unless otherwise noted.

liability for the qualified small business payroll tax credit
for increasing research activities reported on line 8, later.

Future Developments

Work opportunity tax credit for qualified tax-exempt
organizations hiring qualified veterans. The work
opportunity tax credit is available for eligible unemployed
veterans who begin work on or after November 22, 2011,
and before January 1, 2020. Qualified tax-exempt
organizations that hire eligible unemployed veterans can
claim the work opportunity tax credit against their payroll
tax liability using Form 5884-C. For more information, go
to IRS.gov/WOTC.

For the latest information about developments related to
Form 944 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form944.

What's New
New filing addresses. The filing addresses have
changed for some employers. See Where Should You
File, later, before filing your return.
Social security and Medicare tax for 2019. The social
security tax rate is 6.2% each for the employee and
employer, unchanged from 2018. The social security
wage base limit is $132,900.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2018. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $2,100 or more in cash
wages in 2019. Social security and Medicare taxes apply
to election workers who are paid $1,800 or more in cash
or an equivalent form of compensation in 2019.

Reminders
Qualified small business payroll tax credit for increasing research activities. For tax years beginning
after 2015, a qualified small business may elect to claim
up to $250,000 of its credit for increasing research
activities as a payroll tax credit against the employer's
share of social security tax. The payroll tax credit must be
elected on an original income tax return that is timely filed
(including extensions). The portion of the credit used
against the employer's share of social security tax is
allowed in the first calendar quarter beginning after the
date that the qualified small business filed its income tax
return. The first Form 944 that you can claim this credit on
is Form 944 filed for calendar year 2017. The election and
determination of the credit amount that will be used
against the employer's share of social security tax are
made on Form 6765, Credit for Increasing Research
Activities. The amount from Form 6765, line 44, must then
be reported on Form 8974, Qualified Small Business
Payroll Tax Credit for Increasing Research Activities.
Form 8974 is used to determine the amount of the credit
that can be used in the current year. The amount from
Form 8974, line 12, is reported on Form 944, line 8. If
you’re claiming the research payroll tax credit on your
Form 944, you must attach Form 8974 to Form 944. For
more information about the payroll tax credit, see Notice
2017-23, 2017-16 I.R.B. 1100, available at IRS.gov/irb/
2017-16_IRB#NOT-2017-23. Also see Adjusting tax
Oct 23, 2019

COBRA premium assistance credit. Effective for tax
periods beginning after 2013, the credit for COBRA
premium assistance payments can't be claimed on Form
944. Instead, after filing your Form 944, file Form 944-X,
Adjusted Employer's ANNUAL Federal Tax Return or
Claim for Refund, to claim the COBRA premium
assistance credit. Filing a Form 944-X before filing a Form
944 for the year may result in errors or delays in
processing your Form 944-X. For more information, see
the Instructions for Form 944-X.
If you’re entitled to claim the COBRA premium

TIP assistance credit, but aren't otherwise required to

file Form 944, file a Form 944 with -0- entered on
line 11 before filing a Form 944-X to claim the credit.

Employers can request to file Forms 941, 941-SS, or
941-PR instead of Form 944. Employers required to file
Form 944, who want to file Forms 941, 941-SS, or 941-PR
instead, must contact the IRS to request to file quarterly
Forms 941, 941-SS, or 941-PR and opt out of filing Form
944. See What if You Want To File Forms 941, 941-SS, or
941-PR Instead of Form 944, later.
Correcting a previously filed Form 944. If you
discover an error on a previously filed Form 944, make the
correction using Form 944-X. Form 944-X is filed
separately from Form 944. For more information, see the
Instructions for Form 944-X, section 13 of Pub. 15, or go
to IRS.gov/CorrectingEmploymentTaxes.
Federal tax deposits must be made by electronic
funds transfer (EFT). You must use EFT to make all
federal tax deposits. Generally, an EFT is made using the
Electronic Federal Tax Payment System (EFTPS). If you
don't want to use EFTPS, you can arrange for your tax
professional, financial institution, payroll service, or other
trusted third party to make electronic deposits on your
behalf. Also, you may arrange for your financial institution
to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of the
Treasury. Services provided by your tax professional,
financial institution, payroll service, or other third party
may have a fee.

Cat. No. 39820A

Electronic funds withdrawal (EFW). If you file Form
944 electronically, you can e-file and use EFW to pay the
balance due in a single step using tax preparation
software or through a tax professional. However, don't use
EFW to make federal tax deposits. For more information
on paying your taxes using EFW, go to IRS.gov/EFW.

For more information on making federal tax deposits,
see section 11 of Pub. 15, section 8 of Pub. 80, Federal
Tax Guide for Employers in the U.S. Virgin Islands, Guam,
American Samoa, and the Commonwealth of the Northern
Mariana Islands, or section 11 of Pub. 179, Guía
Contributiva Federal para Patronos Puertorriqueños. To
get more information about EFTPS or to enroll in EFTPS,
go to EFTPS.gov or call one of the following numbers.
• 800-555-4477
• 800-733-4829 (TDD)
• 800-244-4829 (Spanish)
• 303-967-5916 if you're outside the United States (toll
call)
Additional information about EFTPS is also available in
Pub. 966 or Pub. 966 (SP).

!

CAUTION

Credit or debit card payments. You can pay the
balance due shown on Form 944 by credit or debit card.
Your payment will be processed by a payment processor
who will charge a processing fee. Don't use a credit or
debit card to make federal tax deposits. For more
information on paying your taxes with a credit or debit
card, go to IRS.gov/PayByCard.
Online payment agreement. You may be eligible to
apply for an installment agreement online if you can’t pay
the full amount of tax you owe when you file your return.
For more information, see What if you can't pay in full,
later.

For an EFTPS deposit to be on time, you must
submit the deposit by 8 p.m. Eastern time the day
before the date the deposit is due.

Same-day wire payment option. If you fail to submit a
deposit transaction on EFTPS by 8 p.m. Eastern time the
day before the date a deposit is due, you can still make
your deposit on time by using the Federal Tax Collection
Service (FTCS) to make a same-day wire payment. To
use the same-day wire payment method, you will need to
make arrangements with your financial institution ahead of
time. Please check with your financial institution regarding
availability, deadlines, and costs. Your financial institution
may charge you a fee for payments made this way. To
learn more about the information you will need to give
your financial institution to make a same-day wire
payment, go to IRS.gov/SameDayWire.
Timeliness of federal tax deposits. If a deposit is
required to be made on a day that isn't a business day, the
deposit is considered timely if it is made by the close of
the next business day. A business day is any day other
than a Saturday, Sunday, or legal holiday. The term “legal
holiday” for deposit purposes includes only those legal
holidays in the District of Columbia. Legal holidays in the
District of Columbia are provided in Pub. 15, Pub. 80, and
Pub. 179.

Paid preparers. If you use a paid preparer to complete
Form 944, the paid preparer must complete and sign the
paid preparer's section of the form.
Outsourcing payroll duties. You’re responsible to
ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party
to perform these acts. You remain responsible if the third
party fails to perform any required action. Before you
choose to outsource any of your payroll and related tax
duties (that is, withholding, reporting, and paying over
social security, Medicare, FUTA, and income taxes) to a
third-party payer, such as a payroll service provider or
reporting agent, go to IRS.gov/OutsourcingPayrollDuties
for helpful information on this topic. For more information
on the different types of third-party payer arrangements,
see section 16 in Pub. 15.
Where can you get telephone help? For answers to
your questions about completing Form 944 or tax deposit
rules, call the IRS at one of the numbers listed below.
• 800-829-4933 (Business and Specialty Tax Line) or
800-829-4059 (TDD/TTY for persons who are deaf, hard
of hearing, or have a speech disability) Monday–Friday
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
follow Pacific time; employers in Puerto Rico receive
service from 8:00 a.m. to 8:00 p.m. local time).
• 267-941-1000 if you're outside the United States (toll
call) Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern
time.

Electronic filing and payment. Businesses can enjoy
the benefits of filing tax returns and paying their federal
taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient programs to make filing and paying easier.
Spend less time worrying about taxes and more time
running your business. Use e-file and EFTPS to your
benefit.
• For e-file, go to IRS.gov/EmploymentEfile for more
information. A fee may be charged to file electronically.
• For EFTPS, go to EFTPS.gov or call EFTPS at one of
the numbers provided under Federal tax deposits must be
made by electronic funds transfer (EFT), earlier.

Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children
selected by the Center may appear in instructions on
pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you
recognize a child.

If you’re filing your tax return or paying your
federal taxes electronically, a valid employer
CAUTION identification number (EIN) is required at the time
the return is filed or the payment is made. If a valid EIN
isn't provided, the return or payment won't be processed.
This may result in penalties. See Employer identification
number (EIN), later, for information about applying for an
EIN.

!

General Instructions
Purpose of Form 944

Form 944 is designed so the smallest employers (those
whose annual liability for social security, Medicare, and
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Instructions for Form 944 (2019)

prior year. See If Your Business Has Closed..., later. Also
see What if You Want To File Forms 941, 941-SS, or
941-PR Instead of Form 944, later.

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.

If the IRS notified you in writing to file Form 944,
you must file Form 944 (and not Forms 941,
CAUTION 941-SS, or 941-PR) even if your tax liability for
2019 exceeds $1,000. Once your annual tax liability
exceeds $1,000, the IRS will notify you that you're no
longer eligible to file Form 944 in future years and that you
must file Form 941, 941-SS, or 941-PR quarterly.
However, until you receive the notice, continue to file
Form 944 annually. If you’re unsure of your current filing
requirement, call 800-829-4933. If you're outside the
United States, call 267-941-1000 (toll call).

!

If you want more in-depth information about payroll tax
topics relating to Form 944, see Pub. 15, Pub. 80, Pub.
179, or go to IRS.gov/EmploymentTaxes.
Federal law requires you, as an employer, to withhold
certain taxes from your employees' pay. Each time you
pay wages, you must withhold—or take out of your
employees' pay—certain amounts for federal income tax,
social security tax, and Medicare tax. You must also
withhold Additional Medicare Tax from wages you pay to
an employee in excess of $200,000 in a calendar year.
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of
their tax liabilities.

What if You Want To File Form 944 in Future
Years Instead of Forms 941, 941-SS, or 941-PR?

For more information about annual employment tax
filing and tax deposit rules, see Treasury Decision 9566,
2012-8 I.R.B. 389, at IRS.gov/irb/2012-08_IRB#TD-9566.

If you haven't received notification to file Form 944 for
2020 but estimate your employment tax liability for
calendar year 2020 will be $1,000 or less and would like
to file Form 944 instead of Forms 941, 941-SS, or 941-PR,
you can contact the IRS to request to file Form 944 for
2020. To file Form 944 for calendar year 2020, you must
call the IRS at 800-829-4933 (267-941-1000 (toll call) if
you're outside the United States) between January 1,
2020, and April 1, 2020, or send a written request
postmarked between January 1, 2020, and March 16,
2020. The mailing addresses for written requests are
provided under What if You Want To File Forms 941,
941-SS, or 941-PR Instead of Form 944, later. The IRS
will send you a written notice that your filing requirement
has been changed to Form 944. If you don't receive this
notice, you must file Forms 941, 941-SS, or 941-PR for
calendar year 2020.

Who Must File Form 944?

New Employers

References to federal income tax withholding
don't apply to employers in American Samoa,
CAUTION Guam, the Commonwealth of the Northern
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico,
unless you have employees who are subject to U.S.
income tax withholding.

!

Federal law also requires you to pay any liability for the
employer's portion of social security tax and Medicare tax.
This portion of social security tax and Medicare tax isn't
withheld from employees.

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, or Form SS-4PR, Solicitud de Número de
Identificación Patronal (EIN), must complete line 13 of
Form SS-4 or SS-4PR, indicating the highest number of
employees expected in the next 12 months, and must
check the box on line 14 of Form SS-4 or SS-4PR to
indicate whether they expect to have $1,000 or less in
employment tax liability for the calendar year and would
like to file Form 944. Based on current tax rates, if you pay
$5,000 or less in wages subject to social security and
Medicare taxes and federal income tax withholding during
the calendar year, you’re generally likely to pay $1,000 or
less in employment taxes. Generally, if you’re an
employer in Puerto Rico, American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, or the
U.S. Virgin Islands and you pay $6,536 or less in wages
subject to social security and Medicare taxes during the
calendar year, you’re 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.

In general, if the IRS has notified you to file Form 944, you
must file Form 944 instead of Forms 941, 941-SS, or
941-PR to report the following amounts.

•
•
•
•

Wages you have paid.
Tips your employees reported to you.
Federal income tax you withheld.
Both the employer's and the employee's share of social
security and Medicare taxes.
• Additional Medicare Tax withheld from employees.
• Current year's adjustments to social security and
Medicare taxes for fractions of cents, sick pay, tips, and
group-term life insurance.
• Qualified small business payroll tax credit for increasing
research activities.
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 2019 calendar year
unless you called the IRS between January 1, 2019, and
April 1, 2019, or sent a written request postmarked
between January 1, 2019, and March 15, 2019, to request
to file Forms 941, 941-SS, or 941-PR 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 for the
Instructions for Form 944 (2019)

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What if You Reorganize or Close Your
Business?
If You Sell or Transfer Your Business...

The December 2017 revision of Form SS-4,
box 14, currently states that for Form 944 “Your
CAUTION employment tax liability generally will be $1,000 or
less if you expect to pay $4,000 or less in total wages.”
The $4,000 wage amount will be increased to $5,000 the
next time Form SS-4 is revised, to agree with the $5,000
amount provided in these instructions.

!

If you sell or transfer your business during the year, you
and the new owner must each file a Form 944, 941,
941-SS, or 941-PR, whichever is required, for the year in
which the transfer occurred. Report only the wages you
paid.

What if You Want To File Forms 941, 941-SS, or
941-PR Instead of 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.

You must file Form 944 if the IRS has notified you to do
so, unless the IRS notifies you to file quarterly Forms 941,
941-SS, or 941-PR instead, or you contact the IRS to
request to file those forms. To request to file quarterly
Forms 941, 941-SS, or 941-PR to report your social
security, Medicare, and withheld federal income taxes for
the 2020 calendar year, call the IRS at 800-829-4933
(267-941-1000 (toll call) if you're outside the United
States) between January 1, 2020, and April 1, 2020, or
send a written request postmarked between January 1,
2020, and March 16, 2020. Written requests should be
sent to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0038

or

Changing from one form of business to another—such
as from a sole proprietorship to a partnership or
corporation—is considered a transfer. If a transfer occurs,
you may need a new EIN. See Pub. 1635 and section 1 of
Pub. 15 for more information.
Attach a statement to your return with all the following
information.

• 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.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0038

If you would mail your return filed without a payment to
Ogden, as shown under Where Should You File, later,
send your request to the Ogden address shown above. If
you would mail your return filed without a payment to
Kansas City, send your request to the address for
Cincinnati shown above. After you contact the IRS, the
IRS will send you a written notice that your filing
requirement has been changed. If you don't receive this
notice, you must file Form 944 for calendar year 2020. For
more information about these procedures, see Rev. Proc.
2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/
2009-45_IRB#RP-2009-51.

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
Form 944 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 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.

Who Can't File Form 944?

The following employers can't file Form 944.

• Employers who aren't notified. If the IRS doesn't
notify you to file Form 944, don't file Form 944. If you
would like to file Form 944 instead of Forms 941, 941-SS,
or 941-PR, see What if You Want To File Form 944 in
Future Years Instead of Forms 941, 941-SS, or 941-PR,
earlier.
• Household employers. If you employ only household
employees, don't file Form 944. For more information, see
Pub. 926 and Schedule H (Form 1040 or 1040-SR), or
Pub. 179 and Schedule H-PR.
• Agricultural employers. If you employ only
agricultural employees, don't file Form 944. For more
information, see Pub. 51 and Form 943, or Pub. 179 and
Form 943-PR.

When Must You File?
For 2019, file Form 944 by January 31, 2020. However, if
you made deposits on time in full payment of the taxes
due for the year, you may file the return by February 10,
2020.
File Form 944 only once for each calendar year. If you
filed Form 944 electronically, don't file a paper Form 944.
For more information about filing Form 944 electronically,
see Electronic filing and payment, earlier.
If we receive Form 944 after the due date, we will treat
Form 944 as filed on time if the envelope containing Form
944 is properly addressed, contains sufficient postage,
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Instructions for Form 944 (2019)

and is postmarked by the U.S. Postal Service on or before
the due date, or sent by an IRS-designated private
delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will consider Form 944
filed when it is actually received. For more information
about PDSs, see Where Should You File, later.

File, later) to notify the IRS of any business name change.
See Pub. 1635 to see if you need to apply for a new EIN.
• Complete and mail Form 8822-B to notify the IRS of a
business address or responsible party change. Don't mail
Form 8822-B with your Form 944. For a definition of
"responsible party," see the Instructions for Form SS-4.

How Should You Complete Form 944?

Completing and Filing Form 944

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

Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN at the top of
page 2. Don't use your social security number (SSN) or
individual taxpayer identification number (ITIN). Generally,
enter the business (legal) name that you used when you
applied for your EIN. For example, if you’re a sole
proprietor, enter “Tyler Smith” on the Name line and
“Tyler's Cycles” on the Trade name line. Leave the Trade
name line blank if it is the same as your Name line.

• Use 12-point Courier font (if possible) for all entries if
you’re using a typewriter or computer to complete Form
944. Portable Document Format (PDF) forms on IRS.gov
have fillable fields with acceptable font specifications.
• Don't enter dollar signs and decimal points. Commas
are optional. Report dollars to the left of the preprinted
decimal point and cents to the right of it. Don’t round
entries to whole dollars. Always show an amount for
cents, even if it is zero.
• Leave blank any data field with a value of zero (except
line 9).
• Enter negative amounts using a minus sign (if possible).
Otherwise, use parentheses.
• Enter your name and EIN on all pages.
• Enter your name, EIN, “Form 944,” and tax period on all
attachments.
• Staple multiple sheets in the upper left corner when
filing.

If you use a tax preparer to complete Form 944, make
sure the preparer uses your correct business name and
EIN.
Employer identification number (EIN). To make sure
that businesses comply with federal tax laws, the IRS
monitors tax filings and payments by using a numerical
system to identify taxpayers. A unique nine-digit EIN is
assigned to all corporations, 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.
Your business should have only one EIN. If you have
more than one and aren't sure which one to use, write to
the IRS office where you file your returns (using the
Without a payment address under Where Should You
File, later) or call the IRS at 800-829-4933. If you're
outside the United States, call 267-941-1000 (toll call).
If you don't have an EIN, you may apply for one online
by visiting IRS.gov/EIN. You may also apply for an EIN by
faxing or mailing Form SS-4 or SS-4PR to the IRS. If the
principal business was created or organized outside of the
United States or U.S. territories, you may also apply for an
EIN by calling 267-941-1099 (toll call). If you have applied
for an EIN but don't have your EIN by the time a return is
due, file a paper return and write “Applied For” and the
date you applied in the space shown for the number.

Required Notice to Employees About the
Earned Income Credit (EIC)

To notify employees about the EIC, employers in the
United States must give the employees one of the
following items.
• Form W-2, Wage and Tax Statement, 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’re filing your tax return electronically, a valid
EIN is required at the time the return is filed. If a
CAUTION valid EIN isn't provided, the return won't be
accepted. This may result in penalties.

For more information, see section 10 of Pub. 15, Pub.
596, and IRS.gov/EIC.

Always be sure the EIN on the form you file

The IRS matches amounts reported on your Form 944
with Form W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form
499R-2/W-2PR amounts totaled on your Form W-3 or
W-3SS, Transmittal of Wage and Tax Statements, or
Form W-3PR, Informe de Comprobantes de Retención. If
the amounts don't agree, you may be contacted by the
IRS or the SSA. The following amounts are reconciled.

!

Reconciling Form 944 and Form W-3, W-3SS, or
W-3PR

TIP exactly matches the EIN the IRS assigned to your

business. Don't use your SSN or ITIN 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 you change your business name, business address, or responsible party. Notify the IRS immediately
if you change your business name, business address, or
responsible party.
• Write to the IRS office where you file your returns (using
the Without a payment address under Where Should You
Instructions for Form 944 (2019)

•
•
•
•

Federal income tax withholding, if applicable.
Social security wages.
Social security tips.
Medicare wages and tips.
For more information, see section 12 of Pub. 15.

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Where Should You File?

PDSs can't deliver to P.O. boxes. You must use the
U.S. Postal Service to mail an item to a P.O. box address.
Go to IRS.gov/PDS for the current list of PDSs. For the
IRS mailing address to use if you’re using a PDS, go to
IRS.gov/PDSstreetAddresses. Select the mailing address
listed on the webpage that is in the same state as the
address to which you would mail returns filed without a
payment, as shown next.

You’re encouraged to file Form 944 electronically. Go to
IRS.gov/EmploymentEfile for more information on
electronic filing. If you file a paper return, where you file
depends on whether you include a payment with Form
944. Mail your return to the address listed for your location
in the table that follows.

Mailing Addresses for Form 944
If you’re in . . .

Without a payment . . .

With a payment . . .

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
Kansas City, MO 64999-0053

Internal Revenue Service
P.O. Box 806532
Cincinnati, OH 45280-6532

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 84201-0046

Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100

No legal residence or principal place of business in any state

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

Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100

Special filing address for exempt organizations; federal, state, and
local governmental entities; and Indian tribal governmental entities,
regardless of location

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100

Your filing address may have changed from that
used to file your employment tax return in prior
CAUTION years. Don't send Form 944 or any payments to
the Social Security Administration (SSA).

Federal Tax Deposit Requirements for Form 944
Filers

!

Must You Deposit Your Taxes?
If your liability for withheld federal income tax and social
security and Medicare 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 don't
have to deposit the taxes. However, you may choose to
make deposits of these taxes even if your liability is less
than $2,500. If your liability for these taxes is $2,500 or
more, you’re generally required to deposit the taxes
instead of paying them when you file Form 944. See the
Federal Tax Deposit Requirements for Form 944 Filers
chart, later. If you don't deposit the taxes when required,
you may be subject to penalties and interest.
The $2,500 threshold at which federal tax deposits
must be made is different from the amount of annual tax
liability ($1,000 or less) that makes an employer eligible to
file Form 944. Form 944 filers whose businesses grow
during the year may be required to make federal tax
deposits (see chart next), but they will still file Form 944
for the year.

If Your Tax Liability is:

Your Deposit Requirement is:

Less than $2,500 for the year

No deposit required. You may
pay the tax with your return. If
you’re unsure that your tax liability
for the year will be less than
$2,500, deposit under the rules
below.

$2,500 or more for the year, but
less than $2,500 for the quarter

You can deposit by the last day of
the month after the end of a
quarter. However, if your fourth
quarter tax liability is less than
$2,500, you may pay the fourth
quarter's tax liability with Form
944.

$2,500 or more for the quarter

You must deposit monthly or
semiweekly depending on your
deposit schedule. But, if you
accumulate $100,000 or more of
taxes on any day, you must
deposit the tax by the next
business day. See section 11 of
Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179.

See section 11 of Pub. 15, section 8 of Pub. 80, or
section 11 of Pub. 179 for information about payments
made under the accuracy of deposits rule.
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
-6-

Instructions for Form 944 (2019)

paid by a third party if you were given timely notice of the
payments and the third party transferred liability for the
employer's taxes to you. See the General Instructions for
Forms W-2 and W-3 and section 6 of Pub. 15-A,
Employer's Supplemental Tax Guide, for more
information.

is different from the lookback period for Form 941,
941-SS, and 941-PR filers, so your deposit schedule may
have changed. For more information, see section 11 of
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179.

What About Penalties and Interest?
Avoiding Penalties and Interest

If you’re a third-party payer of sick pay, don't include
sick pay that you paid to policyholders' employees here if
you gave the policyholders timely notice of the payments.

•
•
•
•
•

2. Federal Income Tax Withheld From Wages,
Tips, and Other Compensation

You can avoid paying penalties and interest if you do all of
the following.
Deposit or pay your taxes when they are due.
File your fully completed Form 944 on time.
Report your tax liability accurately.
Submit valid checks for tax payments.
Give accurate Forms W-2, W-2AS, W-2GU, W-2CM,
W-2VI, or Form 499R-2/W-2PR to employees.
• File Form W-3, W-3SS, or W-3PR and Copies A of
Forms W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form
499R-2/W-2PR with the SSA on time and accurately. Go
to SSA.gov/employer for information on how to file Forms
W-2 electronically.

Enter the federal income tax that you withheld (or were
required to withhold) from your employees on this year's
wages, tips, taxable fringe benefits, and supplemental
unemployment compensation benefits. Don't include any
income tax withheld by a third-party payer of sick pay
even if you reported it on Forms W-2. You will reconcile
this difference on Form W-3.
References to federal income tax withholding
don't apply to employers in American Samoa,
CAUTION Guam, the Commonwealth of the Northern
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico,
unless you have employees who are subject to U.S.
income tax withholding.

!

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, section 8 of Pub. 80, or section 11 of
Pub. 179 for details. Use Form 843 to request abatement
of assessed penalties or interest. Don't request
abatement of assessed penalties or interest on Form 944,
Form 944-X, 944-X (SP), 941-X, or 941-X (PR).

3. If No Wages, Tips, and Other Compensation
Are Subject to Social Security or Medicare Tax

If you receive a notice about a penalty after you file
your return, reply to the notice with an explanation and we
will determine if you meet reasonable-cause criteria. Don't
include an explanation when you file your return.

If no wages, tips, and other compensation on line 1 are
subject to social security or Medicare taxes, check the
box on line 3 and go to line 5. If this question doesn't apply
to you, leave the box blank. For more information about
exempt wages, see section 15 of Pub. 15, section 12 of
Pub. 80, or section 15 of Pub. 179. For religious
exemptions, see section 4 of Pub. 15-A. For information
on the employment tax treatment of fringe benefits, see
Pub. 15-B.

If federal income, social security, and Medicare
taxes that must be withheld (that is, trust fund
CAUTION taxes) aren't withheld or aren't deposited or paid
to the United States Treasury, the trust fund recovery
penalty may apply. The penalty is 100% of the unpaid
trust fund tax. If these unpaid taxes can't be immediately
collected from the employer or business, the trust fund
recovery penalty may be imposed on all persons who are
determined by the IRS to be responsible for collecting,
accounting for, or paying over these taxes, and who acted
willfully in not doing so. For more information, see section
11 of Pub. 15, section 8 of Pub. 80, or section 11 of Pub.
179.

!

4a–4e. Taxable Social Security and Medicare
Wages and Tips

4a. Taxable social security wages. Enter the total
wages, sick pay, and taxable fringe benefits subject to
social security taxes that you paid to your employees
during the year. For this purpose, sick pay includes
payments made by an insurance company to your
employees for which you received timely notice from the
insurance company. See section 6 in Pub. 15-A for more
information about sick pay reporting.
Enter the amount before payroll deductions. Don't
include tips on this line. For information on types of wages
subject to social security taxes, see section 5 of Pub. 15,
section 4 of Pub. 80, or section 5 of Pub. 179.
For 2019, the rate of social security tax on taxable
wages is 6.2% (0.062) each for the employer and
employee, or 12.4% (0.124) 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 $132,900 for the year. However, continue to
withhold income and Medicare taxes for the whole year on
wages and tips even when the social security wage base
of $132,900 has been reached.

Specific Instructions
Part 1: Answer These Questions for
This Year
Employers in American Samoa, Guam, the

TIP Commonwealth of the Northern Mariana Islands,

the U.S. Virgin Islands, and Puerto Rico may skip
lines 1 and 2, unless you have employees who are subject
to U.S. income tax withholding.

1. Wages, Tips, and Other Compensation

Enter amounts on line 1 that would also be included in
box 1 of your employees' Forms W-2. Include sick pay
Instructions for Form 944 (2019)

-7-

Tax is only imposed on the employee. There is no
employer share of Additional Medicare Tax. All wages that
are subject to Medicare tax are subject to Additional
Medicare Tax withholding if paid in excess of the
$200,000 withholding threshold.
For more information on what wages are subject to
Medicare tax, see the chart, Special Rules for Various
Types of Services and Payments, in section 15 of Pub. 15.
For more information on Additional Medicare Tax, go to
IRS.gov/ADMT.
Once wages and tips exceed the $200,000 withholding
threshold, include all tips your employees reported during
the year, even if you were unable to withhold the
employee tax of 0.9%.

line 4a (column 1)
x  0.124
line 4a (column 2)

4b. Taxable social security tips. Enter all tips your
employees reported to you during the year until the total of
the tips and wages for an employee reach $132,900 for
the year. Include all tips your employees reported to you
even if you were unable to withhold the 6.2% employee's
share of social security tax. You will reduce your total
taxes by the amount of any uncollected employee share of
social security and Medicare taxes on tips later on line 6;
see Adjustments for tips and group-term life insurance,
later. Don’t include service charges on line 4b. For details
about the difference between tips and service charges,
see Rev. Rul. 2012-18, 2012-26 I.R.B. 1032, available at
IRS.gov/irb/2012-26_IRB#RR-2012-18.
Your employee must report cash tips to you by the 10th
day of the month after the month the tips are received.
Cash tips include tips paid by cash, check, debit card, and
credit card. The report should include charged tips (for
example, credit and debit card charges) you paid over to
the employee for charge customers, tips the employee
received directly from customers, and tips received from
other employees under any tip-sharing arrangement. Both
directly and indirectly tipped employees must report tips to
you. No report is required for months when tips are less
than $20. Employees may use Form 4070 (available only
in Pub. 1244) or Form 4070-PR (available only in Pub.
1244-PR), or submit a written statement or electronic tip
record.

line 4d (column 1)
x   0.009
line 4d (column 2)

4e. Total social security and Medicare taxes. Add
the column 2 amounts on lines 4a–4d. Enter the result on
line 4e.

5. Total Taxes Before Adjustments

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

6. Current Year's Adjustments

Enter tax amounts that result from current period
adjustments. Use a minus sign (if possible) to show an
adjustment that decreases the total taxes shown on line 5.
Otherwise, use parentheses.

line 4b (column 1)
x   0.124
line 4b (column 2)

In certain cases, you must adjust the amounts you
entered as social security and Medicare taxes in column 2
of lines 4a–4d to figure your correct tax liability for this
year's Form 944. See section 13 of Pub. 15, section 9 of
Pub. 80, or section 12 of Pub. 179.

For more information on tips, see section 6 of Pub. 15,
section 5 of Pub. 80, or section 6 of Pub. 179.
4c. Taxable Medicare wages and tips. Enter all
wages, tips, sick pay, and taxable fringe benefits that are
subject to Medicare tax. Unlike social security wages,
there is no limit on the amount of wages subject to
Medicare tax.
The rate of Medicare tax is 1.45% (0.0145) each for the
employer and employee, or 2.9% (0.029) for both. Include
all tips your employees reported during the year, even if
you were unable to withhold the employee tax of 1.45%.

If you need to adjust any amount reported on line 6
from a previously filed Form 944, complete and file Form
944-X. Form 944-X is an adjusted return or claim for
refund and is filed separately from Form 944. See section
13 of Pub. 15 or section 9 of Pub. 80.
Adjustment for fractions of cents. Enter adjustments
for fractions of cents (due to rounding) relating to the
employee share of social security and Medicare taxes
withheld. The employee share of amounts shown in
column 2 of lines 4a–4d may differ slightly from amounts
actually withheld from employees' paychecks due to
rounding social security and Medicare taxes based on
statutory rates. This adjustment may be a positive or a
negative adjustment.
Adjustment for sick pay. Enter a negative adjustment
for the employee share of social security and Medicare
taxes that were withheld and deposited by your third-party
sick pay payer with regard to sick pay paid by the third
party. These wages should be included on line 4a, line 4c,
and, if the withholding threshold is met, line 4d. If you’re
the third-party sick pay payer, enter a negative adjustment

line 4c (column 1)
x   0.029
line 4c (column 2)

4d. Taxable wages & tips subject to Additional
Medicare Tax withholding. Enter all wages, tips, sick
pay, and taxable fringe benefits that are subject to
Additional Medicare Tax withholding. You’re required to
begin withholding Additional Medicare Tax in the pay
period in which you pay wages in excess of $200,000 to
an employee and continue to withhold it each pay period
until the end of the calendar year. Additional Medicare
-8-

Instructions for Form 944 (2019)

total taxes after adjustments and credits (line 9) are less
than $2,500. However, see If line 9 is $2,500 or more,
earlier, for exceptions.

for any employer share of these taxes required to be paid
by the employer.
Adjustments for tips and group-term life insurance.
Enter a negative adjustment for:
• Any uncollected employee share of social security and
Medicare taxes on tips, and
• The uncollected employee share of social security and
Medicare taxes on group-term life insurance premiums
paid for former employees.

If you were required to make federal tax deposits, pay
the amount shown on line 11 by EFT. If you weren't
required to make federal tax deposits (see the Federal
Tax Deposit Requirements for Form 944 Filers chart,
earlier) or you're a monthly schedule depositor making a
payment under the accuracy of deposits rule, you may
pay the amount shown on line 11 by EFT, credit card,
debit card, check, money order, or EFW. For more
information on electronic payment options, go to IRS.gov/
Payments.

7. Total Taxes After Adjustments

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

8. Qualified Small Business Payroll Tax Credit
for Increasing Research Activities

If you pay by EFT, credit card, or debit card, file your
return using the Without a payment address under Where
Should You File, earlier. Don't file Form 944-V, Payment
Voucher.

Enter the total amount of the credit from Form 8974,
line 12.

!

If you enter an amount on line 8, you must attach
Form 8974.

If you pay by check or money order, make it payable to
the “United States Treasury.” Enter your EIN, “Form 944,”
and the tax period on your check or money order.
Complete Form 944-V and enclose it with Form 944.

CAUTION

9. Total Taxes After Adjustments and Credits

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

!

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

CAUTION

with Form 944 or you may deposit the amount.
• If line 9 is $2,500 or more, you generally must deposit
your tax liabilities by EFT. However, if you deposited all
taxes accumulated in the first 3 quarters of the year and
your fourth quarter liability is less than $2,500, you may
pay taxes accumulated during the fourth quarter with
Form 944. Also see section 11 of Pub. 15, section 8 of
Pub. 80, or section 11 of Pub. 179 for information about
payments made under the accuracy of deposits rule. The
amount shown on line 9 must equal the amount shown on
line 13m or the “Total tax liability for the year” shown on
line M of Form 945-A, Annual Record of Federal Tax
Liability.
For more information and rules about federal tax
deposits, see Must You Deposit Your Taxes, earlier, and
section 11 of Pub. 15, section 8 of Pub. 80, or section 11
of Pub. 179.

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

What if you can't pay in full? If you can't pay the full
amount of tax you owe, you can apply for an installment
agreement online. You can apply for an installment
agreement online if:
• You can't pay the full amount shown on line 11,
• The total amount you owe is $25,000 or less, and
• You can pay the liability in full in 24 months.
To apply using the Online Payment Agreement
Application, go to IRS.gov/OPA.
Under an installment agreement, you can pay what you
owe in monthly installments. There are certain conditions
you must meet to enter into and maintain an installment
agreement, such as paying the liability within 24 months,
and making all required deposits and timely filing tax
returns during the length of the agreement.
If your installment agreement is accepted, you will be
charged a fee and you will be subject to penalties and
interest on the amount of tax not paid by the due date of
the return.

If you’re a semiweekly depositor, you must
complete Form 945-A. If you fail to complete and
CAUTION submit Form 945-A, the IRS may assert deposit
penalties based on available information.

!

12. Overpayment

If line 10 is more than line 9, enter the amount on line 12.
Never make an entry on both lines 11 and 12.

10. Total Deposits for This Year

Enter your deposits for this year, including any
overpayment that you applied from filing Form 944-X,
944-X (SP), 941-X, or 941-X (PR) in the current year. Also
include in the amount shown any overpayment from a
previous period that you applied to this return.
If line 9 is more than line 10, enter the difference on
line 11. Otherwise, see Overpayment, later. Never make
an entry on both lines 11 and 12.

If you deposited more than the correct amount for the
year, you can choose to have the IRS either refund the
overpayment or apply it to your next return. Check only
one box on line 12. If you don't check either box or if you
check both boxes, generally we will apply the
overpayment to your next return. Regardless of any boxes
you check or don’t check on line 12, we may apply your
overpayment to any past due tax account that is shown in
our records under your EIN.

You don't have to pay if line 11 is less than $1.
Generally, you should have a balance due only if your

If line 12 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.

11. Balance Due

Instructions for Form 944 (2019)

-9-

Complete Both Pages

You must complete both pages of Form 944 and sign it on
page 2. Failure to do so may delay processing of your
return.

Part 2: Tell Us About Your Deposit
Schedule and Tax Liability for This
Year
13. Check One

If line 9 is less than $2,500, check the first box on line 13
and go to line 14.
If line 9 is $2,500 or more, check the second box on
line 13. If you’re a monthly schedule depositor, enter your
tax liability for each month and figure the total liability for
the year. The amounts entered on line 13 are a summary
of your monthly tax liabilities, not a summary of deposits
you made. The IRS gets deposit data from electronic
funds transfers. If you don't enter your tax liability for each
month, the IRS won't know when you should have made
deposits and may assess an “averaged” failure-to-deposit
penalty. See section 11 of Pub. 15, section 8 of Pub. 80,
or section 11 of Pub. 179. If your tax liability for any month
is negative after accounting for your adjustments reported
on line 6, don't enter a negative amount for the month.
Instead, enter zero for the month and subtract that
negative amount from your tax liability for the next month.
The amount shown on line 13m must equal the
amount shown on line 9. If it doesn't, your tax
CAUTION deposits and payments may not be counted as
timely. Don't change your current year tax liability reported
on line 13 by adjustments reported on any Forms 944-X.

!

If you’re a semiweekly schedule depositor or if you
became one because you accumulated $100,000 or more
in tax liability on any day in a deposit period, you must
complete Form 945-A and file it with Form 944. See the
$100,000 Next-Day Deposit Rule in section 11 of Pub. 15,
section 8 of Pub. 80, or section 11 of Pub. 179. Don't
complete lines 13a–13m if you file Form 945-A.
Adjusting tax liability for the qualified small business
payroll tax credit for increasing research activities
reported on line 8. Monthly schedule depositors and
semiweekly schedule depositors must account for the
qualified small business payroll tax credit for increasing
research activities (line 8) when reporting their tax
liabilities on line 13 or Form 945-A. The total tax liability for
the year must equal the amount reported on line 9. Failure
to account for the qualified small business payroll tax
credit for increasing research activities on line 13 or Form
945-A may cause line 13 or Form 945-A to report more
than the total tax liability reported on line 9.
The qualified small business payroll tax credit for
increasing research activities applies to the employer
share of social security tax on wages paid in the quarter
that begins after the income tax return electing the credit
has been filed. In completing line 13 or Form 945-A, you
take into account the payroll tax credit against your liability
for the employer share of social security tax starting with
the first payroll payment of the quarter that includes
payments of wages to your employees subject to social

security tax. The credit may be taken to the extent of the
employer share of social security tax on wages associated
with the first payroll payment, and then to the extent of the
employer share of social security tax associated with
succeeding payroll payments in the quarter until the credit
is used. Don’t reduce your monthly tax liability reported on
line 13 or your daily tax liability reported on Form 945-A
below zero. Consistent with the entries on line 13 or Form
945-A, the payroll tax credit should be taken into account
in making deposits of employment tax. If any payroll tax
credit is remaining at the end of the quarter that has not
been used completely because it exceeds the employer
share of social security tax for the quarter, the excess
credit may be carried forward to the succeeding quarter
and allowed as a payroll tax credit for the succeeding
quarter. The payroll tax credit may not be taken as a credit
against income tax withholding, Medicare tax, or the
employee share of social security tax.
Also, the remaining payroll tax credit may not be
carried back and taken as a credit against wages paid
from preceding quarters that are reported on the same
Form 944 or on Forms 944 for preceding years. If an
amount of payroll tax credit is unused at the end of the
calendar year because it is in excess of the employer
share of social security tax on wages paid during the
applicable quarters in the calendar year, the remaining
payroll tax credit may be carried forward to the first
quarter of the succeeding calendar year as a payroll tax
credit against the employer share of social security tax on
wages paid in that quarter.
Example. Rose Co. is an employer with a calendar tax
year that filed its timely income tax return on April 15,
2019. Rose Co. elected to take the qualified small
business payroll tax credit for increasing research
activities on Form 6765. The third quarter of 2019 is the
first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore,
the payroll tax credit applies against Rose Co.'s share of
social security tax on wages paid to employees in the third
quarter of 2019. Rose Co. is a semiweekly schedule
depositor. Rose Co. completes Form 945-A by reducing
the amount of liability entered for the first payroll payment
in the third quarter of 2019 that includes wages subject to
social security tax by the lesser of (1) its share of social
security tax on the wages or (2) the available payroll tax
credit. If the payroll tax credit elected is more than Rose
Co.'s share of social security tax on the first payroll
payment of the quarter, the excess payroll tax credit
would be carried forward to succeeding payroll payments
in the third quarter until it is used. If the amount of the
payroll tax credit exceeds Rose Co.'s share of social
security tax on wages paid to its employees in the third
quarter, the excess credit would be treated as a payroll
tax credit against its share of social security tax on wages
paid in the fourth quarter. If the amount of the payroll tax
credit remaining exceeded Rose Co.'s share of social
security tax on wages paid in the fourth quarter, it could be
carried forward and treated as a payroll tax credit for the
first quarter of 2020.

-10-

Instructions for Form 944 (2019)

Part 3: Tell Us About Your Business
In Part 3, answer question 14 only if it applies to your
business. If it doesn't apply, leave it blank and go to Part
4.

14. If Your Business Has Closed...

If you go out of business or stop paying wages, you must
file a final return. To tell the IRS that a particular Form 944
is your final return, check the box on line 14 and enter the
date you last paid wages in the space provided. For
additional filing requirements, see If Your Business Has
Closed..., earlier.

Part 4: May We Speak With Your
Third-Party Designee?
If you want to allow an employee, a paid tax preparer, or
another person to discuss your Form 944 with the IRS,
check the “Yes” box in Part 4. Enter the name, phone
number, and the five-digit personal identification number
(PIN) of the specific person to speak with—not the name
of the firm that prepared your tax return. The designee
may choose any five numbers as his or her PIN.
By checking “Yes,” you authorize the IRS to talk to the
person you named (your designee) about any questions
we may have while we process your return. You also
authorize your designee to do all of the following.
• Give us any information that is missing from your return.
• Call us for information about processing your return.
• Respond to certain IRS notices that you have shared
with your designee about math errors and return
preparation. The IRS won't send notices to your designee.
You’re not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
designee's authorization, see Pub. 947.
The authorization will automatically expire 1 year after
the due date (without regard to extensions) for filing your
Form 944. If you or your designee want to terminate the
authorization, write to the IRS office for your location using
the Without a payment address under Where Should You
File, earlier.

Part 5: Sign Here (Approved Roles)
Complete all information and sign Form 944. The
following persons are authorized to sign the return for
each type of business entity.
• Sole proprietorship—The individual who owns the
business.
• Corporation (including a limited liability company
(LLC) treated as a corporation)—The president, vice
president, or other principal officer duly authorized to sign.

Instructions for Form 944 (2019)

• Partnership (including an LLC treated as a
partnership) or unincorporated organization—A
responsible and duly authorized partner, member, or
officer having knowledge of its affairs.
• Single-member LLC treated as a disregarded entity
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.
• Trust or estate—The fiduciary.
Form 944 may be signed by a duly authorized agent of
the taxpayer if a valid power of attorney has been filed.
Alternative signature method. Corporate officers or
duly authorized agents may sign Form 944 by rubber
stamp, mechanical device, or computer software
program. For details and required documentation, see
Rev. Proc. 2005-39, 2005-28 I.R.B. 82, available at
IRS.gov/irb/2005-28_IRB#RP-2005-39.

Paid Preparer Use Only

A paid preparer must sign Form 944 and provide the
information in the Paid Preparer Use Only section of Part
5 if the preparer was paid to prepare Form 944 and isn't
an employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
give you a copy of the return in addition to the copy to be
filed with the IRS.
If you’re a paid preparer, enter your Preparer Tax
Identification Number (PTIN) in the space provided.
Include your complete address. If you work for a firm,
enter the firm's name and the EIN of the firm. You can
apply for a PTIN online or by filing Form W-12. For more
information about applying for a PTIN online, go to
IRS.gov/PTIN. You can't use your PTIN in place of the EIN
of the tax preparation firm.
Generally, don't complete this section if you’re filing the
return as a reporting agent and have a valid Form 8655 on
file with the IRS. However, a reporting agent must
complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
whether its workers are employees or independent
contractors for federal tax purposes.

How To Get Forms, Instructions, and
Publications
You can view, download, or print most of the
forms, instructions, and publications you may
need at IRS.gov/Forms. Otherwise, you can go to
IRS.gov/OrderForms to place an order and have forms
mailed to you.

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