Where Should — Instruction 944 — Instructions for Form 944

You’re encouraged to file Form 944 electronically. Go to IRS.gov/EmploymentEfile for more information on electronic filing. If you file a paper return, where you file depends on whether you include a payment with Form 944. Mail your return to the address listed for your location in the table that follows.

PDSs can’t deliver to P.O. boxes. You must use the USPS to mail an item to a P.O. box address. Go to IRS.gov/PDS for the current list of PDSs. For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses . Select the mailing address listed on the webpage that is in the same state as the address to which you would mail returns filed without a payment, as shown next.

Leave blank any data field with a value of zero (except line 9).
Enter negative amounts using a minus sign (if possible). Otherwise, use parentheses.
Enter your name and EIN on all pages.
Enter your name, your EIN, “Form 944,” and the tax year on all attachments.
Staple multiple sheets in the upper left corner when filing.

Complete both pages. You must complete both pages of Form 944 and sign on page 2. Failure to do so may delay processing of your return.

Required Notice to Employees About the Earned Income Credit (EIC) To notify employees about the EIC, you must give the employees, except for employees in American Samoa, Guam, Puerto Rico, the CNMI, and the USVI, one of the following items.

Form W-2, which has the required information about the EIC on the back of Copy B.
A substitute Form W-2 with the same EIC information on the back of the employee’s copy that is on the back of Copy B of the IRS Form W-2.
Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC).
Your written statement with the same wording as Notice 797.

Completing and Filing Form 944 Make entries on Form 944 as follows to enable accurate processing.

Use 12-point Courier font (if possible) for all entries if you’re typing or using a computer to complete Form 944. Portable Document Format (PDF) forms on IRS.gov have fillable fields with acceptable font specifications.
Don’t enter dollar signs and decimal points. Commas are optional. Report dollars to the left of the preprinted decimal point and cents to the right of it. Don’t round

6 Instructions for Form 944 (2025)

Federal Tax Deposit Requirements for Form 944 Filers

If your tax liability is: Your deposit requirement is:

Less than $2,500 for the year No deposit required. You may pay the tax with your return. If you’re unsure that your tax liability for the year will be less than $2,500, deposit under the rules below.

If you’re in...

Connecticut Delaware District of Columbia Georgia Illinois Indiana Kentucky Maine Maryland Massachusetts Michigan New Hampshire

Alabama Alaska Arizona Arkansas California Colorado Florida Hawaii Idaho Iowa Kansas Louisiana Minnesota Mississippi

Without a payment... With a payment...

New Jersey New York North Carolina Ohio Pennsylvania Rhode Island South Carolina Tennessee Vermont Virginia West Virginia Wisconsin

Missouri Montana Nebraska Nevada New Mexico North Dakota Oklahoma Oregon South Dakota Texas Utah Washington Wyoming

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0044

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044

Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044

Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100

$2,500 or more for the year, but less than $2,500 for the quarter

You can deposit by the last day of the month after the end of a quarter. However, if your fourth quarter tax liability is less than $2,500, you may pay the fourth quarter’s tax liability with Form 944.

No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico

Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location

Caution: Your filing address may have changed from that used to file your employment tax return in prior years. Don’t send Form 944 or any payments to the SSA.