Internal Revenue Service (IRS) Edition Form 944 for 2025 (created 4/11/25) 3 pages

Form 944 for 2025 — Employer's ANNUAL Federal Tax Return

For the smallest employers: one payroll tax return for the whole year instead of four quarterly Forms 941, filed only if the IRS told you to.

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Form 944 · Employer's ANNUAL Federal Tax Return
The official Internal Revenue Service (IRS) form, edition Form 944 for 2025 (created 4/11/25) — blank
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Form 944 (2025) Employer's ANNUAL Federal Tax Return — page 1 of 3
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Form 944 (2025) Employer's ANNUAL Federal Tax Return — page 3 of 3
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Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form 944?

Form 944, Employer's ANNUAL Federal Tax Return, reports a full year of federal income tax withheld from employees' pay and the employer's and employees' social security and Medicare tax. The IRS uses it for small employers in place of quarterly Forms 941, and the form says plainly that you file Form 944 only if the IRS notified you in writing. This is the edition for tax year 2025.

For 2025 the social security rate is 12.4% (employer and employee together) on wages up to $176,100 per employee, Medicare is 2.9% with no wage limit, and Additional Medicare Tax withholding of 0.9% applies to each employee's wages above $200,000. Part 1 works from the year's wages to the total tax, the deposits you made and a balance due or an overpayment, which can be refunded by direct deposit (lines 12c to 12e). When line 9 is $2,500 or more, Part 2 asks for your tax liability month by month, and semiweekly depositors attach Form 945-A instead.

FileIt multiplies line 4 by the rates, adds lines 4e, 5, 7 and 9, works out line 11 or 12a, checks that January to December add up to line 9, copies your name and EIN onto page 2 and the Form 944-V voucher, and prints it all on the IRS's own PDF with the cents in their boxes. You sign it with eSignature or by hand, and file it yourself: FileIt never files with the IRS.

Who files it
Employers the IRS notified in writing to file Form 944 instead of quarterly Forms 941.
Period
Calendar year 2025: one return for the whole year.
Monthly detail
Required when line 9 is $2,500 or more; semiweekly depositors use Form 945-A.
Payment voucher
Form 944-V, page 3, for a balance due paid by check or money order.
Signatures
The owner, an officer, a partner or member, a fiduciary or an authorized agent.
Edition
Form 944 for 2025 (created 4/11/25)

Who needs to fill out Form 944?

  • Small employers that received an IRS notice to file Form 944.
  • Sole proprietors with one or two employees and a small annual payroll tax bill.
  • Bookkeepers and paid preparers completing the annual return for small business clients.
  • Employers in the U.S. territories that file Form 944 (lines 1 and 2 have their own rules there).

When to use Form 944

  • Once a year, after December 31, for the wages paid during 2025.
  • Only if the IRS notified you to file Form 944; otherwise you file Form 941 every quarter.
  • When closing a business or stopping wages during the year: line 14 records the final date you paid wages.
  • With the 944-V voucher only if you're allowed to pay the balance with the return.

What you need before you start

  • Your EIN, legal business name, trade name and address, exactly as the IRS has them.
  • Total 2025 wages, tips and other compensation, and the federal income tax withheld.
  • Taxable social security wages and tips, Medicare wages and tips, and wages over $200,000 subject to Additional Medicare Tax.
  • Any current year's adjustments (fractions of cents, sick pay, tips and group-term life insurance).
  • Your total deposits for the year, and any overpayment applied from earlier returns.
  • Your tax liability for each month, if line 9 is $2,500 or more.
  • Bank routing and account numbers, if you want an overpayment refunded by direct deposit.

What’s on Form 944

The 2025 edition has 3 pages. FileIt asks for it in 8 parts, and it is signed by Employer:

  1. EmployerEmployer
  2. Part 1: This year's wages and taxesEmployer
  3. Part 2: Deposit schedule and tax liabilityEmployer
  4. Part 3: About your businessEmployer
  5. Part 4: Third-party designeeEmployer
  6. Part 5: Sign hereEmployer
  7. Paid preparer use onlyPaid preparer
  8. Form 944-V payment voucherEmployer

How to fill out Form 944, step by step

1 Employer details

Enter the EIN, name, trade name and address. A foreign address uses the country, province and postal code boxes instead of state and ZIP code.

2 Part 1: wages and taxes

Give wages on line 1 and income tax withheld on line 2. Enter line 4 column 1 amounts and FileIt fills column 2 at 12.4%, 12.4%, 2.9% and 0.9%, then lines 4e, 5, 7 and 9. If no wages were subject to social security or Medicare tax, tick line 3 and skip line 4.

3 Deposits and the result

Enter total deposits on line 10. FileIt shows the balance due on line 11 or the overpayment on line 12a; for an overpayment, choose to apply it to your next return or get a refund, by direct deposit if you give bank details.

4 Part 2: monthly liability

With line 9 under $2,500, tick the first box. Otherwise enter the liability for each month, January to December; the total on line 13m must equal line 9. Semiweekly depositors tick the second box and attach Form 945-A.

5 Parts 3 and 4

If your business closed or stopped paying wages, tick line 14 and give the final date. Choose whether the IRS may talk to a third-party designee, with their name, phone and a 5-digit PIN.

6 Part 5, preparer and voucher

Print your name, title and phone, then sign and date. A paid preparer fills their section and signs by hand. Switch on Form 944-V if you're paying the balance by check or money order.

Common mistakes to avoid

  • Filing Form 944 without an IRS notice to do so, or filing Forms 941 after being told to file 944.
  • Leaving out the cents: every amount has a separate cents box.
  • Monthly liabilities that don't add up to line 9.
  • Ticking the first box on line 13 when line 9 is $2,500 or more.
  • Using Form 944-V for payments that should have been deposited during the year.
  • Using the 2025 form for a different year: each year's Form 944 has its own edition.

After you fill it out

Sign page 2 and file the return with the IRS, electronically or at the mailing address in the instructions. If you're paying by check, enclose Form 944-V and write your EIN, "Form 944" and "2025" on the check.

Keep the return with your deposit records, Forms W-2 and Form W-3 for the year.

FileIt saves the signed PDF in the business's vault folder, next to last year's return and your other employer records.

Fill out Form 944 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 73 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form 944: frequently asked questions

Who has to file Form 944?

Only employers the IRS has notified in writing. The form says you file annual Form 944 instead of quarterly Forms 941 only if the IRS notified you.

Is this the form for 2025 or 2026?

This is Form 944 for 2025. The IRS publishes a new edition for each year, and FileIt adds it as a separate version.

What rates does Form 944 use for 2025?

12.4% on taxable social security wages and tips (up to $176,100 per employee), 2.9% on Medicare wages and tips, and 0.9% on wages and tips subject to Additional Medicare Tax withholding.

When do I fill in the monthly boxes?

When line 9 is $2,500 or more. Enter the liability for each month; the total must equal line 9. Semiweekly schedule depositors complete Form 945-A instead.

Can I get a refund by direct deposit?

Yes: the 2025 form has lines 12c to 12e for the routing number, account type and account number when you choose a refund.

When can I use Form 944-V?

The voucher page lists the cases: line 9 under $2,500 and paid in full with a timely return; only a fourth-quarter amount under $2,500 left after depositing the first three quarters; or a monthly depositor under the Accuracy of Deposits Rule.

Does FileIt file Form 944 for me?

No. FileIt fills the IRS's PDF, does the arithmetic and keeps the signed copy in your vault. You file it with the IRS yourself.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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