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Form 944 Issues

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Taxpayers who file Form 944, Employer’s ANNUAL Federal Tax Return, due on January 31st, should have total taxes of $1,000 or less. If the total of all taxes are over that amount, then a taxpayer can receive 3 notices for this condition depending on when the return is processed. All three notices give the taxpayer instructions on what form to file. The notices are:

CP 250A - You Are No Longer Eligible to File Form 944

CP 250B - You Are No Longer Eligible to File Form 944

CP 250C - You Are No Longer Eligible to File Form 944

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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