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

Enter negative amounts using a minus sign (if possible).

Employer identification number (EIN). To make sure

Otherwise, use parentheses.

that businesses comply with federal tax laws, the IRS

Enter your name and EIN on all pages.

monitors tax filings and payments by using a numerical

Enter your name, EIN, “Form 944,” and tax period on all

system to identify taxpayers. A unique nine-digit EIN is

attachments.

assigned to all corporations, partnerships, and some sole

Staple multiple sheets in the upper left corner when

proprietors. Businesses needing an EIN must apply for a

filing.

number and use it throughout the life of the business on all

tax returns, payments, and reports.

Required Notice to Employees About the

Your business should have only one EIN. If you have

Earned Income Credit (EIC)

more than one and aren't sure which one to use, write to

To notify employees about the EIC, employers in the

the IRS office where you file your returns (using the

United States must give the employees one of the

Without a payment address under Where Should You

following items.

File, later) or call the IRS at 1-800-829-4933 or

Form W-2, Wage and Tax Statement, which has the

267-941-1000 (toll call).

required information about the EIC on the back of

If you don't have an EIN, you may apply for one online

Copy B.

by visiting IRS.gov/EIN. You may also apply for an EIN by

A substitute Form W-2 with the same EIC information

faxing or mailing Form SS-4 or SS-4PR to the IRS.

on the back of the employee's copy that is on the back of

Employers outside of the United States may also apply for

Copy B of the IRS Form W-2.

an EIN by calling 267-941-1099 (toll call). If you have

Notice 797, Possible Federal Tax Refund Due to the

applied for an EIN but don't have your EIN by the time a

Earned Income Credit (EIC).

return is due, write “Applied For” and the date you applied

Your written statement with the same wording as

in the space shown for the number.

Notice 797.

If you’re filing your tax return electronically, a valid

For more information, see section 10 of Pub. 15 and

EIN is required at the time the return is filed. If a

Pub. 596.

valid EIN isn't provided, the return won't be

CAUTION

accepted. This may result in penalties.

Reconciling Form 944 and Form W-3, W-3SS, or

W-3PR

Always be sure the EIN on the form you file

The IRS matches amounts reported on your Form 944

exactly matches the EIN the IRS assigned to your

TIP

with Form W-2, W-2AS, W-2GU, W-2CM, W-2VI, or Form

business. Don't use your SSN or ITIN on forms

499R-2/W-2PR amounts totaled on your Form W-3 or

that ask for an EIN. Filing a Form 944 with an incorrect

W-3SS, Transmittal of Wage and Tax Statements, or

EIN or using another business's EIN may result in

Form W-3PR, Informe de Comprobantes de Retención. If

penalties.

the amounts don't agree, the IRS may contact you. The

following amounts are reconciled.

If you change your business name, business ad-

dress, or responsible party. Notify the IRS immediately

Federal income tax withholding, if applicable.

if you change your business name, business address, or

Social security wages.

responsible party.

Social security tips.

Write to the IRS office where you file your returns (using

Medicare wages and tips.

the Without a payment address under Where Should You

File below) to notify the IRS of any business name

For more information, see section 12 of Pub. 15.

change. See Pub. 1635 to see if you need to apply for a

Where Should You File?

new EIN.

Complete and mail Form 8822-B to notify the IRS of a

If you file a paper return, where you file depends on

business address or responsible party change. Don't mail

whether you include a payment with Form 944. For the

Form 8822-B with your Form 944. For a definition of

IRS mailing address to use if you’re using a PDS, go to

"responsible party," see the Form 8822-B instructions.

IRS.gov/PDSstreetAddresses. You’re encouraged to file

Form 944 electronically. Go to

IRS.gov/EmploymentEfile

Completing and Filing Form 944

for more information on electronic filing.

Make entries on Form 944 as follows to enable accurate

Without a

processing.

If you’re in . . .

payment . . .

With a payment . . .

Connecticut

New Jersey

Department of the

Internal Revenue

Use 12-point Courier font (if possible) for all entries if

Delaware

New York

Treasury

Service

you are using a typewriter or computer to complete Form

District of

North Carolina

Internal Revenue

P.O. Box 804522

944. Portable Document Format (PDF) forms on IRS.gov

Columbia

Ohio

Service

Cincinnati, OH

have fillable fields with acceptable font specifications.

Florida

Pennsylvania

Cincinnati, OH

45280-4522

Indiana

Rhode Island

45999-0044

Don't enter dollar signs and decimal points. Commas

Maine

South Carolina

are optional. Report dollars to the left of the preprinted

Maryland

Vermont

decimal point and cents to the right of it. Don’t round

Massachusetts

Virginia

entries to whole dollars. Always show an amount for

New Hampshire

West Virginia

cents, even if it is zero.

Leave blank any data field with a value of zero (except

line 9).

-5-

Instructions for Form 944 (2017)

Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 5

Related Articles

Related forms

Related Categories