Form 944-V,
Payment Voucher
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.
Making Payments With Form 944
To avoid a penalty, make your payment with your 2014
Form 944 only if one of the following applies.
• Your net taxes for the year (Form 944, line 7) 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 2014, and the tax you owe
for the fourth quarter of 2014 is less than $2,500, and you
are paying, in full, the tax you owe for the fourth quarter
of 2014 with a timely filed return.
• Your net taxes for the third quarter are $2,500 or more,
net taxes for the fourth quarter are less than $2,500, and
you did not incur a $100,000 next-day deposit obligation
during the fourth quarter.
• 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.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 (Circular E) for deposit
instructions. Do not use Form 944-V to make federal tax
deposits.
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
Box 1—Employer identification number (EIN). If you do
not have an EIN, you may apply for one online. Go to
IRS.gov and type “EIN” in the search box. You may also
apply for an EIN by faxing or mailing Form SS-4,
Application for Employer Identification Number, to the
IRS. If you have not 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
the “United States Treasury” and write your EIN, “Form
944,” and “2014” 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. Do not send a photocopy of Form 944-V
because your payment may be misapplied or delayed.
Note. You must also complete the entity information
above Part 1 on Form 944.
✁
Detach Here and Mail With Your Payment and Form 944.
✃
▼ ▼
Form
944-V
Department of the Treasury
Internal Revenue Service
Payment Voucher
▶
Do not staple this voucher or your payment to Form 944.
OMB No. 1545-2007
2014
1 Enter your employer identification
number (EIN).
2
Enter the amount of your payment.
▶
Make your check or money order payable to “United States Treasury”
Dollars Cents
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.