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

Without a

Federal Tax Deposit Requirements for Form 944 Filers

If you’re in . . .

payment . . .

With a payment . . .

If Your Tax Liability is:

Your Deposit Requirement is:

Georgia

Tennessee

Department of the

Internal Revenue

Illinois

Wisconsin

Treasury

Service

Less than $2,500 for the year

No deposit required. You may pay

Kentucky

Internal Revenue

P.O. Box 806532

the tax with your return. If you are

Michigan

Service

Cincinnati, OH

unsure that your tax liability for the

Kansas City, MO

45280-6532

year will be less than $2,500,

64999-0053

deposit under the rules below.

Alabama

Missouri

Department of the

Internal Revenue

$2,500 or more for the year, but

You can deposit by the last day of

Alaska

Montana

Treasury

Service

less than $2,500 for the quarter

the month after the end of a

Arizona

Nebraska

Internal Revenue

P. O Box 37944

quarter. However, if your fourth

Arkansas

Nevada

Service

Hartford, CT

California

New Mexico

Ogden, UT

06176-7944

quarter tax liability is less than

Colorado

North Dakota

84201-0044

$2,500, you may pay the fourth

Hawaii

Oklahoma

quarter's tax liability with Form 944.

Idaho

Oregon

$2,500 or more for the quarter

You must deposit monthly or

Iowa

South Dakota

semiweekly depending on your

Kansas

Texas

Louisiana

Utah

deposit schedule. But, if you

Minnesota

Washington

accumulate $100,000 or more of

Mississippi

Wyoming

taxes on any day, you must deposit

the tax by the next business day.

No legal residence or principal

Internal Revenue

See section 11 of Pub. 15, section

place of business in any state

Service

8 of Pub. 80, or section 11 of Pub.

P.O. Box 409101

P. O Box 37944

Ogden, UT 84409

Hartford, CT

179.

06176-7944

Special filing address for

Department of the

Internal Revenue

exempt organizations; federal,

Treasury

Service

Note. When you make deposits depends on your deposit

state and local governmental

Internal Revenue

P.O. Box 37944

schedule, which is either monthly or semiweekly,

entities; and Indian tribal

Service

Hartford, CT

depending on the amount of your tax liability during the

governmental entities;

Ogden, UT

06176-7944

regardless of location

84201-0044

lookback period. The lookback period for Form 944 filers

is different than the lookback period for Form 941,

941-SS, and 941-PR filers, so your deposit schedule may

Your filing address may have changed from that

have changed. For more information, see section 11 of

used to file your employment tax return in prior

Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179.

years. Don't send Form 944 or any payments to

CAUTION

What About Penalties and Interest?

the Social Security Administration (SSA). PDSs can't

deliver to P.O. boxes.

Avoiding Penalties and Interest

Must You Deposit Your Taxes?

You can avoid paying penalties and interest if you do all of

the following.

If your liability for withheld federal income tax and social

security and Medicare taxes is less than $2,500 for the

Deposit or pay your taxes when they are due.

year, you can pay the taxes with your return. To avoid a

File your fully completed Form 944 on time.

penalty, you should pay in full and file on time. You don't

Report your tax liability accurately.

have to deposit the taxes. However, you may choose to

Submit valid checks for tax payments.

make deposits of these taxes even if your liability is less

Give accurate Forms W-2, W-2AS, W-2GU, W-2CM,

than $2,500. If your liability for these taxes is $2,500 or

W-2VI, or Form 499R-2/W-2PR to employees.

more, you are generally required to deposit the taxes

File Form W-3, W-3SS, or W-3PR and Copies A of

instead of paying them when you file Form 944. See the

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

Federal Tax Deposit Requirements for Form 944 Filers

499R-2/W-2PR with the SSA on time and accurately. Go

chart below. If you don't deposit the taxes when required,

SSA.gov/employer

for information on how to file Forms

you may be subject to penalties and interest.

W-2 electronically.

The $2,500 threshold at which federal tax deposits

Penalties and interest are charged on taxes paid late

must be made is different from the amount of annual tax

and returns filed late at a rate set by law. See sections 11

liability ($1,000 or less) that makes an employer eligible to

and 12 of Pub. 15, section 8 of Pub. 80, or section 11 of

file Form 944. Form 944 filers whose businesses grow

Pub. 179 for details. Use Form 843 to request abatement

during the year may be required to make federal tax

of assessed penalties or interest. Don't request

deposits (see chart next), but they will still file Form 944

abatement of assessed penalties or interest on Form 944,

for the year.

Form 944-X, 944-X (SP), 941-X, or 941-X (PR).

If you receive a notice about a penalty after you file

your return, reply to the notice with an explanation and we

will determine if you meet reasonable-cause criteria. Don't

include an explanation when you file your return.

-6-

Instructions for Form 944 (2017)

Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 6

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