Form 944 for 2014:
Employer’s ANNUAL Federal Tax Return
Department of the Treasury — Internal Revenue Service
OMB No. 1545-2007
Who Must File Form 944
You must file annual Form 944
instead of filing quarterly Forms 941
only if the IRS notified you in
writing.
Instructions and prior-year forms are
available at www.irs.gov/form944.
Employer identification number (EIN)
Name (not your trade name)
Trade name (if any)
Address
Number Street Suite or room number
City State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete Form 944. Type or print within the boxes.
Part 1:
Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 1 and 2.
1 Wages, tips, and other compensation . . . . . . . . . . . . . . . . . 1
.
2 Federal income tax withheld from wages, tips, and other compensation . . . . . . 2
.
3 If no wages, tips, and other compensation are subject to social security or Medicare tax 3 Check and go to line 5.
4 Taxable social security and Medicare wages and tips:
Column 1 Column 2
4a Taxable social security wages
.
× . 124 =
.
4b Taxable social security tips
.
× .124 =
.
4c
Taxable Medicare wages & tips
.
× .029 =
.
4d
Taxable wages & tips subject
to Additional Medicare Tax
withholding . . . . . .
.
× .009 =
.
4e Add Column 2 from lines 4a, 4b, 4c, and 4d . . . . . . . . . . . . . . 4e
.
5 Total taxes before adjustments. Add lines 2 and 4e . . . . . . . . . . . . . 5
.
6 Current year’s adjustments (see instructions) . . . . . . . . . . . . . . . 6
.
7 Total taxes after adjustments. Combine lines 5 and 6 . . . . . . . . . . . . . 7
.
8
Total deposits for this year, including overpayment applied from a prior year and
overpayments applied from Form 944-X, 944-X (PR), 944-X (SP), 941-X, or 941-X (PR) . . 8
.
9a Reserved
9b Reserved
10 Reserved
11 Balance due. If line 7 is more than line 8, enter the difference and see instructions . . . . 11
.
12
Overpayment. If line 8 is more than line 7, enter the difference
.
Check one:
Apply to next return. Send a refund.
You MUST complete both pages of Form 944 and SIGN it.
Next
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Cat. No. 39316N
Form
944 (2014)
Name (not your trade name) Employer identification number (EIN)
Part 2: Tell us about your deposit schedule and tax liability for this year.
13 Check one: Line 7 is less than $2,500. Go to Part 3.
Line 7 is $2,500 or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate
$100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.
13a
Jan.
.
13b
Feb.
.
13c
Mar.
.
13d
Apr.
.
13e
May
.
13f
Jun.
.
13g
Jul.
.
13h
Aug.
.
13i
Sep.
.
13j
Oct.
.
13k
Nov.
.
13l
Dec.
.
Total liability for year. Add lines 13a through 13l. Total must equal line 7. 13m
.
Tell us about your business. If question 14 does NOT apply to your business, leave it blank.Part 3:
14 If your business has closed or you stopped paying wages...
Check here and enter the final date you paid wages.
May we speak with your third-party designee?Part 4:
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS.
No.
Sign Here. You MUST complete both pages of Form 944 and SIGN it.Part 5:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign your
name here
Date
Print your
name here
Print your
title here
Best daytime phone
Paid Preparer Use Only
Check if you are self-employed
Preparer’s name
PTIN
Preparer’s signature
Date
Firm’s name (or yours
if self-employed)
EIN
Address Phone
City State
ZIP code
Page 2 Form 944 (2014)
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.
Form 944 (2014)
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need it to
figure and collect the right amount of tax. Subtitle C,
Employment Taxes, of the Internal Revenue Code
imposes employment taxes on wages and provides for
income tax withholding. This form is used to determine
the amount of the taxes that you owe. Section 6011
requires you to provide the requested information if the
tax is applicable to you. Section 6109 requires you to
provide your identification number. If you fail to provide
this information in a timely manner, or provide false or
fraudulent information, you may be subject to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books and records relating to a form or
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or give
the information shown on your tax return to others as
described in the Code. For example, we may disclose
your tax information to the Department of Justice for civil
and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for
use in administering their tax laws. We may also disclose
this information to other countries under a tax treaty, to
federal and state agencies to enforce federal nontax
criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
The time needed to complete and file Form 944 will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping . . . . . . . . . . 13 hr., 9 min.
Learning about the law or the form . . . . 40 min.
Preparing, copying, assembling, and
sending the form to the IRS . . . . . . 2 hr., 6 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form 944
simpler, we would be happy to hear from you. You can
send us comments from www.irs.gov/formspubs. Click on
More Information and then click on Give us feedback.
Or you can send your comments to Internal Revenue
Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send Form 944 to this address. Instead see Where
Should You File? in the Instructions for Form 944.