Instructions For Form 944 - Employer'S Annual Federal Tax Return

Instructions for Form 944-X, section 13 of Pub. 15, or go

taxes and more time running your business. Use e-file and

to IRS.gov/CorrectingEmploymentTaxes.

EFTPS to your benefit.

For e-file, go to

IRS.gov/EmploymentEfile

for more

Federal tax deposits must be made by electronic

information. A fee may be charged to file electronically.

funds transfer (EFT). You must use EFT to make all

For EFTPS, go to

EFTPS.gov

or call EFTPS at one of

federal tax deposits. Generally, an EFT is made using the

the numbers provided under Federal tax deposits must be

Electronic Federal Tax Payment System (EFTPS). If you

made by electronic funds transfer (EFT), earlier.

don't want to use EFTPS, you can arrange for your tax

professional, financial institution, payroll service, or other

If you’re filing your tax return or paying your

trusted third party to make electronic deposits on your

federal taxes electronically, a valid employer

behalf. Also, you may arrange for your financial institution

identification number (EIN) is required at the time

CAUTION

to initiate a same-day wire payment on your behalf.

the return is filed or the payment is made. If a valid EIN

EFTPS is a free service provided by the Department of

isn't provided, the return or payment won't be processed.

Treasury. Services provided by your tax professional,

This may result in penalties. See Employer identification

financial institution, payroll service, or other third party

number (EIN), later, for information about applying for an

may have a fee.

EIN.

For more information on making federal tax deposits,

Electronic funds withdrawal (EFW). If you file Form

see section 11 of Pub. 15, section 8 of Pub. 80, Federal

944 electronically, you can e-file and e-pay (electronic

Tax Guide for Employers in the U.S. Virgin Islands, Guam,

funds withdrawal) the balance due in a single step using

American Samoa, and the Commonwealth of the Northern

tax preparation software or through a tax professional.

Mariana islands, or section 11 of Pub. 179, Guía

However, don't use EFW to make federal tax deposits.

Contributiva Federal para Patronos Puertorriqueños. To

For more information on paying your taxes using EFW, go

get more information about EFTPS or to enroll in EFTPS,

to IRS.gov/EFW.

go to

EFTPS.gov

or call one of the following numbers.

Credit or debit card payments. You can pay the

1-800-555-4477

balance due shown on Form 944 by credit or debit card.

1-800-733-4829 (TDD)

Your payment will be processed by a payment processor

1-800-244-4829 (Spanish)

who will charge a processing fee. Don't use a credit or

303-967-5916 (toll call)

debit card to make federal tax deposits. For more

Additional information about EFTPS is also available in

information on paying your taxes with a credit or debit

Pub. 966 or Pub. 966 (SP).

card, go to IRS.gov/PayByCard.

For an EFTPS deposit to be on time, you must

Online payment agreement. You may be eligible to

submit the deposit by 8 p.m. Eastern time the day

apply for an installment agreement online if you can’t pay

before the date the deposit is due.

CAUTION

the full amount of tax you owe when you file your return.

Same-day wire payment option. If you fail to submit a

For more information, see What if you can’t pay in full,

deposit transaction on EFTPS by 8 p.m. Eastern time the

later.

day before the date a deposit is due, you can still make

Paid preparers must sign Form 944. Paid preparers

your deposit on time by using the Federal Tax Collection

must complete and sign the paid preparer's section of

Service (FTCS). To use the same-day wire payment

Form 944.

method, you will need to make arrangements with your

financial institution ahead of time. Please check with your

Outsourcing payroll duties. You’re responsible to

financial institution regarding availability, deadlines, and

ensure that tax returns are filed and deposits and

costs. Your financial institution may charge you a fee for

payments are made, even if you contract with a third party

payments made this way. To learn more about the

to perform these acts. You remain responsible if the third

information you will need to give your financial institution

party fails to perform any required action. If you choose to

to make a same-day wire payment, go to

IRS.gov/

outsource any of your payroll and related tax duties (that

SameDayWire.

is, withholding, reporting, and paying over social security,

Timeliness of federal tax deposits. If a deposit is

Medicare, FUTA, and income taxes) to a third-party payer,

required to be made on a day that isn't a business day, the

such as a payroll service provider or reporting agent, go to

deposit is considered timely if it is made by the close of

IRS.gov/OutsourcingPayrollDuties

for helpful information

the next business day. A business day is any day other

on this topic. For more information on the different types

than a Saturday, Sunday, or legal holiday. The term “legal

of third-party payer arrangements, see section 16 in Pub.

15.

holiday” for deposit purposes includes only those legal

holidays in the District of Columbia. Legal holidays in the

Where can you get telephone help? For answers to

District of Columbia are provided in Pub. 15, Pub. 80, and

your questions about completing Form 944 or tax deposit

Pub. 179.

rules, call the IRS at one of the numbers listed below.

1-800-829-4933 (Business and Specialty Tax Line) or

Electronic filing and payment. Now, more than ever

1-800-829-4059 (TDD/TTY for persons who are deaf,

before, businesses can enjoy the benefits of filing tax

hard of hearing, or have a speech disability) Monday–

returns and paying their federal taxes electronically.

Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and

Whether you rely on a tax professional or handle your own

taxes, the IRS offers you convenient programs to make

Hawaii follow Pacific time; employers in Puerto Rico

filing and paying easier. Spend less time and worry about

receive service from 8:00 a.m. to 8:00 p.m. local time).

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Instructions for Form 944 (2017)

Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 2

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