CRNs/IRNs for Form 944 (MFT 14)

Form 944 was designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes are $1,000 or less) will file and pay these taxes only once a year instead of every quarter.

On all Form 944 series adjustments, all increases and decreases in tax must use reference numbers for employment tax returns. See the table below.