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

10. Total Deposits for This Year

one box on line 12. If you don't check either box or if you

check both boxes, generally we will apply the

Enter your deposits for this year, including any

overpayment to your next return. Regardless of any boxes

overpayment that you applied from filing Form 944-X,

you check or don’t check on line 12, we may apply your

944-X (SP), 941-X, or 941-X (PR) in the current year. Also

overpayment to any past due tax account that is shown in

include in the amount shown any overpayment from a

our records under your EIN.

previous period that you applied to this return.

If line 12 is less than $1, we will send a refund or apply

11. Balance Due

it to your next return only if you ask us in writing to do so.

If line 9 is more than line 10, enter the difference on

line 11. Otherwise, see Overpayment, later. Never make

Complete Both Pages

an entry on both lines 11 and 12.

You must complete both pages of Form 944 and sign it on

page 2. Failure to do so may delay processing of your

You don't have to pay if line 11 is less than $1.

return.

Generally, you should have a balance due only if your

total taxes after adjustments and credits (line 9) are less

Part 2: Tell Us About Your Deposit

than $2,500. See If line 9 is $2,500 or more, earlier, for an

Schedule and Tax Liability for This

exception.

Year

If you were required to make federal tax deposits, pay

the amount shown on line 11 by EFT. If you weren't

required to make federal tax deposits, you may pay the

13. Check One

amount shown on line 11 by EFT, credit card, debit card,

If line 9 is less than $2,500, check the first box on line 13

check, money order, or EFW. For more information on

and go to line 14.

electronic payment options, go to IRS.gov/Payments.

If line 9 is $2,500 or more, check the second box on

If you pay by EFT, credit card, or debit card, file your

line 13. If you are a monthly schedule depositor, enter

return using the Without a payment address under Where

your tax liability for each month and figure the total liability

Should You File, earlier. Don't file Form 944-V, Payment

for the year. If you don't enter your tax liability for each

Voucher.

month, the IRS won't know when you should have made

If you pay by check or money order, make it payable to

deposits and may assess an “averaged” failure-to-deposit

the “United States Treasury.” Enter your EIN, “Form 944,”

penalty. See section 11 of Pub. 15, section 8 of Pub. 80,

and the tax period on your check or money order.

or section 11 of Pub. 179. If your tax liability for any month

Complete Form 944-V and enclose it with Form 944.

is negative, don't enter a negative amount for the month.

Instead, enter zero for the month and subtract that

If you're required to make deposits and, instead,

negative amount from your tax liability for the next month.

pay the taxes with Form 944, you may be subject

to a penalty.

The amount shown on line 13m must equal the

CAUTION

amount shown on line 9.

What if you can't pay in full? If you can't pay the full

amount of tax you owe, you can apply for an installment

CAUTION

If you are a semiweekly schedule depositor or if you

agreement online. You can apply for an installment

accumulate $100,000 or more in tax liability on any day in

agreement online if:

a deposit period, you must complete Form 945-A and file

You can't pay the full amount shown on line 11,

it with Form 944. See the $100,000 Next Day Deposit

The total amount you owe is $25,000 or less, and

Rule in section 11 of Pub. 15, section 8 of Pub. 80, or

You can pay the liability in full in 24 months.

section 11 of Pub. 179. Don't complete lines 13a–13m if

To apply using the Online Payment Agreement

you file Form 945-A.

Application, go to IRS.gov/OPA.

Adjusting tax liability for the qualified small business

Under an installment agreement, you can pay what you

payroll tax credit for increasing research activities

owe in monthly installments. There are certain conditions

reported on line 8. Monthly schedule depositors and

you must meet to enter into and maintain an installment

semiweekly schedule depositors must account for the

agreement, such as paying the liability within 24 months,

qualified small business payroll tax credit for increasing

and making all required deposits and timely filing tax

research activities (line 8) when reporting their tax

returns during the length of the agreement.

liabilities on line 13 or Form 945-A. The total tax liability for

If your installment agreement is accepted, you will be

the year must equal the amount reported on line 9. Failure

charged a fee and you will be subject to penalties and

to account for the qualified small business payroll tax

interest on the amount of tax not paid by the due date of

credit for increasing research activities on line 13 or Form

the return.

945-A may cause line 9 to be less than the total tax liability

reported on line 13 or Form 945-A.

12. Overpayment

The qualified small business payroll tax credit for

If line 10 is more than line 9, enter the amount on line 12.

increasing research activities applies to the employer

Never make an entry on both lines 11 and 12.

share of social security tax on wages paid in the quarter

If you deposited more than the correct amount for the

that begins after the income tax return electing the credit

year, you can choose to have the IRS either refund the

has been filed. In completing line 13 or Form 945-A, you

overpayment or apply it to your next return. Check only

take into account the payroll tax credit against your liability

-9-

Instructions for Form 944 (2017)

Instructions For Form 944 - Employer'S Annual Federal Tax Return - 2017 Page 9

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