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Form 944, Employer's Annual Federal Tax Return, 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. This is in replacement to the 941 form that was filed quarterly. Form 944 is a 2-page form, 8 1/2" x 11" on 20# white paper.
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