This Form 944 2026 guide explains the IRS Employer's ANNUAL Federal Tax Return. Form 944 is an annual employment tax return for employers that are eligible and directed to use it under the IRS rules. A small payroll does not automatically allow an employer to switch between quarterly and annual returns. The filing assignment should be confirmed before preparing the return.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 944 2026 does and who prepares it
An eligible employer authorized to use the annual employer return reports the covered federal employment taxes.
For the connected reporting route, see Form 941. Keep the role of that document separate from the task explained on this page.
| Official form | Form 944 |
|---|---|
| IRS title | Employer's ANNUAL Federal Tax Return |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Form 944 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 944 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Form 944 2026
- IRS filing-assignment notice.
- Annual payroll register.
- Deposit history.
- Adjustment documentation.
- Wage and tip records.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 944 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
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 (not toll free), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern time.
Additional reporting conditions
• Household employers. If you employ only household employees, don’t file Form 944. For more information, see Pub. 926 and Schedule H (Form 1040). • Agricultural employers. If you employ only agricultural employees, don’t file Form 944. For more information, see Pub. 15 and Form 943. • Employers who were notified by the IRS to file quarterly Forms 941. This includes if you requested and received written confirmation from the IRS that your filing requirement was changed from Form 944 to Form 941. • Employers who weren’t notified to file Form 944.
If the IRS didn’t notify you to file Form 944, don’t file Form 944. If you would like to file Form 944 instead of quarterly Forms 941, see Requesting To File Form 944 in 2027 Instead of Quarterly Forms 941, later. Caution: If the IRS notified you in writing to file Form 944, you must file Form 944 (and not quarterly Forms 941) even if your tax liability for 2026 exceeds $1,000. If you’re unsure of your current filing requirement, call 800-829-4933. If you’re outside the United States, call 267-941-1000 (not toll free).
Calculations and supporting information
If you haven’t received notification to file Form 944 for 2027 but estimate your employment tax liability for calendar year 2027 will be $1,000 or less and would like to file Form 944 instead of Forms 941, you can contact the IRS to request to file Form 944 for 2027. 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.
To file Form 944 for calendar year 2027, you must call the IRS at 800-829-4933 (267-941-1000 (not toll free) if you’re outside the United States) between January 1, 2027, and April 1, 2027, or send a written request postmarked between January 1, 2027, and March 15, 2027.
You must file Form 944 if the IRS has notified you to do so, unless the IRS notifies you to file quarterly Forms 941 instead, or you contact the IRS to request to file those forms.
To request to file quarterly Forms 941 to report your social security, Medicare, and withheld federal income taxes for the 2027 calendar year, call the IRS at 800-829-4933 (267-941-1000 (not toll free) if you’re outside the United States) between January 1, 2027, and April 1, 2027, or send a written request postmarked between January 1, 2027, and March 15, 2027.
Exceptions and related reporting
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 2027. 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.
Further form details
When Must You File? For 2026, file Form 944 by February 1, 2027. 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, 2027. 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, 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, and is postmarked by the U.S. Postal Service (USPS) 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 generally consider Form 944 filed when it is actually received. For more information about PDSs, see Where Should You File, later.
Estimates of taxpayer burden. These estimates include forms in the Form 944 series, including attachments; Forms CT-1, CT-2, SS-8, W-2, W-3, 940, 945, 2032, 2678, 8027, 8027-T, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974, and their schedules; and all the forms employers attach to employment-related tax returns and related wage statements to employees.
Further form details
Specific Instructions Box 1—Employer identification number (EIN). If you don’t have an EIN, you may apply for one online by going to the IRS website You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If you haven’t received your EIN by the due date of Form 944, write “Applied For” and the date you applied in this entry space. Box 2—Amount paid. Enter the amount paid with Form 944. Box 3—Name and address.
Enter your name and address as shown on Form 944. • Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, “Form 944,” and “2026” on your check or money order. Don’t send cash. Don’t staple Form 944-V or your payment to Form 944 (or to each other). • Detach Form 944-V and send it with your payment and Form 944 to the address provided in the Instructions for Form 944. Note: You must also complete the entity information above Part 1 on Form 944.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Wages, tips, and other compensation | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2 | Federal income tax withheld from wages, tips, and other compensation | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 3 | If no wages, tips, and other compensation are subject to social security or Medicare tax | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4 | Taxable social security and Medicare wages and tips: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4a | Taxable social security wages | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 4b | Taxable social security tips | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4c | Taxable Medicare wages & tips | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4d | Taxable wages & tips subject | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4e | Total social security and Medicare taxes. Add Column 2 from lines 4a, 4b, 4c, and 4d . | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 5 | Total taxes before adjustments. Add lines 2 and 4e | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
A small employer checks its IRS filing notice before preparing year-end payroll reporting. It then reconciles wages and payroll tax payments using the assigned return type. Switching forms without confirming the filing requirement could leave the expected return unfiled.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 944 2026
- Do not assume the annual form can replace Form 941 without the required eligibility or IRS direction.
- Reconcile employment tax liabilities with payments.
- Deposits may be required even when a return is annual.
Questions about Form 944 2026
Does receiving or downloading this form mean I must file it?
An eligible employer authorized to use the annual employer return reports the covered federal employment taxes. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Do not assume the annual form can replace Form 941 without the required eligibility or IRS direction. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include IRS filing-assignment notice, annual payroll register, deposit history. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.