E-File Form 944 Online with Ease: IRS-Authorized Filing for
Small Employers

The IRS may introduce updates to Form 944 and its filing instructions for the 2026 tax year. Employers should review the latest IRS guidelines to understand any changes to reporting requirements, tax calculations, payment procedures, and filing deadlines.

For a detailed overview of Form 944 and its latest updates, refer to our Form 944 guide

Employers whose annual employment tax liability is expected to be $1,000 or less may qualify to file Form 944 instead of quarterly Form 941 returns. However, you must receive written notification from the IRS authorizing you to file Form 944.

If you have not received this notification, you generally must file Form 941 unless the IRS confirms a change to your filing requirement.

Yes. If you are required to file Form 944, you generally must submit the return even if you paid no wages or have no taxes to report. If you permanently stop paying wages or close your business, you must file a final return and indicate that it is your last Form 944.

The deadline to file Form 944 is generally January 31 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. For the 2026 tax year, the deadline to file Form 944 is February 1, 2027.

Get more information about the Form 944 filing deadline and tax deposit requirements for 2026.

Before filing Form 944, gather your business details, employee wage records, federal tax information, and payment records. Having these details ready helps you complete your annual employment tax return accurately.

• Business Details: EIN, legal business name, trade name (if applicable), and business address.
• Employee Payroll Records: Total annual wages, tips reported, Social Security and Medicare wages, and federal income tax withheld.
• Federal Tax Information: Social Security and Medicare taxes, applicable adjustments, and tax credits.
• Tax Deposit Records: Total IRS deposits made during the year and monthly tax liability details.
• Additional Forms: Form 945-A, if required for semiweekly depositors.
• Signature Authorization: Authorized signer's details and an Online Signature PIN or Form 8453-EMP to authorize electronic filing.

For additional guidance, refer to the IRS Form 944 Instructions to understand the filing requirements and complete your return correctly.

Failure to file IRS Form 944, late payment, or tax deposits may result in penalties and interest. Form 944 penalties include:

• Failure-to-File Penalty: 5% of the unpaid tax for each month or part of a month the return is late, up to 25%.
• Failure-to-Pay Penalty: 0.5% of the unpaid tax for each month or part of a month the tax remains unpaid, up to 25%.
• Late Deposit Penalty: Ranges from 2% to 15%, depending on how late the deposit is.
• Form 945-A Filing Requirement: Semiweekly schedule depositors must generally attach Form 945-A with Form 944. Monthly schedule depositors must also file it if they accumulate $100,000 or more in tax liability on any day during the year.
• Failure to file Form 945-A: May result in additional deposit penalties when the form is required.

For more details, refer to the IRS penalty guidance.