U.S. · Payroll and employer forms
Form 944 eligibility.
You file Form 944 only if the IRS told you to, and $1,000 is the guide, not the test.
You file Form 944 only if the IRS notified you to. Form 944 is designed for the smallest employers, those whose annual social security, Medicare and withheld income tax is $1,000 or less. If you were not notified but expect $1,000 or less, you can ask the IRS to let you use it. The separate $2,500 line decides whether you must make deposits.
Do I file Form 944?
Result
The rule
The instructions say that, in general, if the IRS has notified you to file Form 944, you must file it instead of quarterly Forms 941 to report wages paid, tips reported, federal income tax withheld, both shares of social security and Medicare tax, Additional Medicare Tax withheld, and certain current-year adjustments. If the IRS notified you in writing, you must file Form 944 even if your 2025 liability is over $1,000. If you are unsure of your filing requirement, the IRS Business and Specialty Tax Line is 800-829-4933.
Who cannot file Form 944
- Employers of only household employees (see Pub. 926 and Schedule H of Form 1040).
- Employers of only agricultural employees (see Pub. 15 and Form 943).
- Employers the IRS notified to file quarterly Forms 941, including those who requested and received written confirmation that their requirement changed from 944 to 941.
- Employers the IRS did not notify to file Form 944.
Asking to file Form 944
If you were not notified but estimate your employment tax for the year will be $1,000 or less, you can contact the IRS to request Form 944. The instructions say that, at current tax rates, paying $5,000 or less in wages subject to social security and Medicare tax and income tax withholding will generally keep you at $1,000 or less. For calendar year 2026 the 2025 instructions gave a window of January 1 to April 1, 2026 by phone, or a written request postmarked January 1 to March 16, 2026. The IRS then sends a written notice; if you do not get one, you must file quarterly Forms 941. Watch the next edition for the 2027 dates. To go the other way, you request quarterly Forms 941 by calling or writing the IRS.
The $1,000 test is not the $2,500 deposit line
The instructions go out of their way to say the $2,500 threshold at which federal tax deposits must be made is different from the $1,000 annual liability that makes an employer eligible for Form 944. A Form 944 filer whose business grows may have to make federal tax deposits but still files Form 944 for the year.
| If your tax liability is | Your deposit requirement |
|---|---|
| Less than $2,500 for the year | No deposit required. You may pay the tax with your return. |
| $2,500 or more for the year, but less than $2,500 for the quarter | Deposit by the last day of the month after the end of the quarter. If the fourth quarter liability is under $2,500, you may pay it with Form 944. |
| $2,500 or more for the quarter | Deposit monthly or semiweekly depending on your deposit schedule. Accumulating $100,000 or more on any day requires a next-business-day deposit. |
For 2025, Form 944 was due February 2, 2026, or February 10, 2026 if you deposited all taxes on time. The Form 944 lookback period is different from the Form 941 one; see the deposit schedule lookback page.
Worked example
Amira runs a two-person bakery that pays $4,200 in wages for the year. The IRS never notified her to file Form 944, so she files quarterly Forms 941. Her expected annual employment tax is under $1,000, so she can call the IRS in the request window to ask for Form 944. If the IRS sends her a written notice, she files Form 944 for that year, pays any balance with the return because her liability is under $2,500, and does not make deposits.
Sources
- Instructions for Form 944 (2025): Purpose of Form 944, Who Must File, exceptions, requesting to file Form 944 or Forms 941, due date and the deposit requirements chart. Read November 2, 2026.
Figures and dates are from the 2025 instructions, the edition read for this page.
Frequently asked questions
Who has to file Form 944?
An employer the IRS has notified in writing to file it. Without a notice you do not file Form 944, even if your payroll tax is small.
Is the $1,000 threshold a hard limit for Form 944?
No. It is the design guide for who the form is meant for. If the IRS notified you to file Form 944, you file it even if your liability exceeds $1,000.
How do I ask the IRS to let me file Form 944?
If you estimate your employment tax will be $1,000 or less, contact the IRS by phone or written request within the window in the instructions. For 2026 that was January 1 to April 1 by phone or a letter postmarked January 1 to March 16.
Can household or farm employers file Form 944?
No. Employers of only household employees use Schedule H (Form 1040), and employers of only agricultural employees use Form 943.
When do Form 944 filers have to make tax deposits?
When the liability is $2,500 or more. Under $2,500 for the year you may pay with the return. This $2,500 line is separate from the $1,000 eligibility guide.
Not tax or legal advice
This page summarizes IRS and USCIS instructions and is not tax, legal or financial advice. A payroll provider, CPA, enrolled agent or attorney can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.