File Just One, Consider It Done!
To reduce burden on small employers, the Internal Revenue Service (IRS) has simplified the rules for filing employment tax returns to report social security, Medicare, and withheld federal income taxes.If you have been filing Form 941, Employer's QUARTERLY Federal Tax Return, and believe your employment taxes for the calendar year will be $1,000 or less and would like to file Form 944, Employers ANNUAL Federal Tax Return, instead of Form 941, you must contact the IRS to request to file Form 944 rather than Form 941. You may make the request by calling the IRS at 1-800-829-4933 by April 1 of the current year, or by sending a written request, postmarked by March 15 of the current year, to:
Department of Treasury, Internal Revenue Service,
Ogden, UT 84201-0038
or
Department of Treasury, Internal Revenue Service,
Cincinnati, OH 45999-0038.
Select the appropriate addresses above based on the state you are in. See "Without a payment" under the "Where Should You File" section of the Instructions for Form 944.
If you do not receive written notice from the IRS to file Form 944, you must file Forms 941 for the current calendar year.
What if you want to file Forms 941 instead of the Form 944?
You must file Form 944 if the IRS has notified you to do so, unless you contact the IRS to request, and receive written notice, to file quarterly Form 941 instead. This is true even if your employment taxes for the year will be over $1,000. If you receive notice to file Form 944, you do not have the option to file quarterly Form 941, unless you follow the procedures to opt out of the Form 944 program. If you are required to file Form 944 but file a Form 941, you will be notified that the Form 941 you submitted will not be processed and advised that you must file a Form 944 unless you follow the procedures to opt out of the Form 944 program. Additionally, you must deposit employment taxes using the form number that the IRS has notified you to file, and using the correct deposit rules based on your tax liabilities as discussed below.To request to file quarterly Forms 941 to report your social security, Medicare, and withheld federal income taxes for the current calendar you may make the request by calling the IRS by April 1 of the current year, or by sending a written request, postmarked by March 15 of the current year using the same contact information as above.
The IRS will send you a written notice that your filing requirement has been changed. If you do not receive this notice, you must file Form 944 for the current calendar year. See Rev. Proc. 2009-51, 2009-45 I.R.B. 625, for additional information. Read more
