Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 4


What if you want to file Forms 941, 941-SS, or
The new owner's name (or the new name of the
941-PR instead of Form 944?
Whether the business is now a sole proprietorship,
You must file Form 944 if the IRS has notified you to do
partnership, or corporation.
so, unless you contact the IRS to request to file quarterly
The kind of change that occurred (a sale or transfer).
Forms 941, 941-SS, or 941-PR instead. To request to file
The date of the change.
quarterly Forms 941, 941-SS, or 941-PR to report your
The name of the person keeping the payroll records
social security, Medicare, and withheld federal income
and the address where those records will be kept.
taxes for the 2018 calendar year, call the IRS at
1-800-829-4933 or 267-941-1000 (toll call) between
If your business has closed...
January 1, 2018, and April 2, 2018, or send a written
request postmarked between January 1, 2018, and March
If you go out of business or stop paying wages to your
15, 2018. Written requests should be sent to:
employees, you must file a final return. To tell the IRS that
Form 944 for a particular year is your final return, check
the box in Part 3 on page 2 of Form 944 and enter the final
Department of Treasury
Department of Treasury
date you paid wages. Also attach a statement to your
Internal Revenue Service
Internal Revenue Service
return showing the name of the person keeping the payroll
Ogden, UT 84201-0038
Cincinnati, OH 45999-0038
records and the address where those records will be kept.
If you participated in a statutory merger or
Select one of the addresses above based on the state
consolidation, or qualify for predecessor-successor status
filing alignment for returns filed Without a payment under
due to an acquisition, you should generally file
Where Should You File, later. After you contact the IRS,
Schedule D (Form 941), Report of Discrepancies Caused
the IRS will send you a written notice that your filing
by Acquisitions, Statutory Mergers, or Consolidations.
requirement has been changed. If you don't receive this
See the Instructions for Schedule D (Form 941) to
notice, you must file Form 944 for calendar year 2018.
determine whether you should file Schedule D (Form 941)
See Rev. Proc. 2009-51, 2009-45 I.R.B. 625, available at
and when you should file it.
When Must You File?
Who can't file Form 944?
For 2017, file Form 944 by January 31, 2018. However, if
The following employers can't file Form 944.
you made deposits on time in full payment of the taxes
Employers who aren't notified. If the IRS doesn't
due for the year, you may file the return by February 12,
notify you to file Form 944, don't file Form 944. If you
would like to file Form 944 instead of Forms 941, 941-SS,
File Form 944 only once for each calendar year. If you
or 941-PR, see the TIP under Who Must File Form 944,
filed Form 944 electronically, don't file a paper Form 944.
For more information about filing Form 944 electronically,
Household employers. If you employ only household
see Electronic filing and payment, earlier.
employees, don't file Form 944. For more information, see
Pub. 926 and Schedule H (Form 1040), or Pub. 179 and
If we receive Form 944 after the due date, we will treat
Schedule H-PR.
Form 944 as filed on time if the envelope containing Form
Agricultural employers. If you employ only
944 is properly addressed, contains sufficient postage,
agricultural employees, don't file Form 944. For more
and is postmarked by the U.S. Postal Service on or before
information, see Pub. 51 and Form 943, or Pub. 179 and
the due date, or sent by an IRS-designated private
Form 943-PR.
delivery service (PDS) on or before the due date. If you
don't follow these guidelines, we will consider Form 944
What if you reorganize or close your business?
filed when it is actually received. Go to
If you sell or transfer your business...
the current list of PDSs. For the IRS mailing address to
use if you’re using a PDS, go to
If you sell or transfer your business, you and the new
owner must each file a Form 944, 941, 941-SS, or
941-PR, whichever is required, for the year in which the
How Should You Complete Form 944?
transfer occurred. Report only the wages you paid.
Enter your EIN, name, and address in the spaces
When two businesses merge, the continuing firm must
provided. Also enter your name and EIN at the top of
file a return for the year in which the change took place
page 2. Don't use your social security number (SSN) or
and the other firm should file a final return.
individual taxpayer identification number (ITIN). Generally,
enter the business (legal) name that you used when you
Changing from one form of business to another—such
applied for your EIN. For example, if you are a sole
as from a sole proprietorship to a partnership or
proprietor, enter “Tyler Smith” on the Name line and
corporation—is considered a transfer. If a transfer occurs,
“Tyler's Cycles” on the Trade name line. Leave the Trade
you may need a new EIN. See section 1 of Pub. 15.
name line blank if it is the same as your Name line.
Attach a statement to your return with all the following
If you use a tax preparer to complete Form 944, make
sure the preparer uses your correct business name and
Instructions for Form 944 (2017)


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