Who Must File Form 944?

In general, if the IRS has notified you to file Form 944, you must file Form 944 instead of quarterly Forms 941 to report the following amounts.

• Household employers. If you employ only household employees, don’t file Form 944. For more information, see Pub. 926 and Schedule H (Form 1040).

• Agricultural employers. If you employ only agricultural employees, don’t file Form 944. For more information, see Pub. 15 and Form 943.

• Employers who were notified by the IRS to file quarterly Forms 941. This includes if you requested and received written confirmation from the IRS that your filing requirement was changed from Form 944 to Form 941.

• Employers who weren’t notified to file Form 944. If the IRS didn’t notify you to file Form 944, don’t file Form

944. If you would like to file Form 944 instead of quarterly Forms 941, see Requesting To File Form 944 in 2026 Instead of Quarterly Forms 941 , later.

Caution: If the IRS notified you in writing to file Form 944, you must file Form 944 (and not quarterly Forms 941) even if your tax liability for 2025 exceeds $1,000. If you’re unsure of your current filing requirement, call 800-829-4933. If you’re outside the United States, call 267-941-1000 (toll call).

Requesting To File Form 944 in 2026 Instead of Quarterly Forms 941 If you haven’t received notification to file Form 944 for 2026 but estimate your employment tax liability for calendar year 2026 will be $1,000 or less and would like to file Form 944 instead of Forms 941, you can contact the IRS to request to file Form 944 for 2026. Based on current tax rates, if you pay $5,000 or less in wages subject to social security and Medicare taxes and federal income tax withholding during the calendar year, you’re generally likely to pay $1,000 or less in employment taxes. To file Form 944 for calendar year 2026, you must call the IRS at 800-829-4933 (267-941-1000 (toll call) if you’re outside the United States) between January 1, 2026, and April 1, 2026, or send a written request postmarked between January 1, 2026, and March 16, 2026.

• Wages you have paid.

• Tips your employees reported to you.

• Federal income tax you withheld.

• Both the employer and the employee share of social security and Medicare taxes.

• Additional Medicare Tax withheld from employees.

• Current year’s adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance.

• Qualified small business payroll tax credit for increasing research activities.

Exceptions Special rules apply to some employers. The following employers can’t file Form 944.

4 Instructions for Form 944 (2025)

The mailing addresses for written requests are provided under Requesting To File Quarterly Forms 941 Instead of Form 944 , later. The IRS will send you a written notice that your filing requirement has been changed to Form 944. If you don’t receive this notice, you must file quarterly Forms 941 for calendar year 2026.

Requesting To File Quarterly Forms 941 Instead of Form 944 You must file Form 944 if the IRS has notified you to do so, unless the IRS notifies you to file quarterly Forms 941 instead, or you contact the IRS to request to file those forms. To request to file quarterly Forms 941 to report your social security, Medicare, and withheld federal income taxes for the 2026 calendar year, call the IRS at 800-829-4933 (267-941-1000 (toll call) if you’re outside the United States) between January 1, 2026, and April 1, 2026, or send a written request postmarked between January 1, 2026, and March 16, 2026.

Where to send written requests. Written requests should be sent to:

Department of the Treasury Department of the Treasury Internal Revenue Service or Internal Revenue Service Ogden, UT 84201-0038 Cincinnati, OH 45999-0038

If you would mail your return filed without a payment to Ogden, as shown under Where Should You File , later, send your request to the Ogden address shown above. If you would mail your return filed without a payment to Kansas City, send your request to the address for Cincinnati shown above. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed. If you don’t receive this notice, you must file Form 944 for calendar year 2026. For more information about these procedures, see Rev. Proc. 2009-51, 2009-45 I.R.B. 625, available at IRS.gov/irb/ 2009-45_IRB#RP-2009-51 .

What if You Reorganized or Closed Your Business?

If You Sold or Transferred Your Business...

If you sold or transferred your business in 2025, you and the new owner must each file a Form 944 or 941, whichever is required, for the year in which the transfer occurred. Report only the wages you paid.

When two businesses merge, the continuing firm must file a return for the year in which the change took place and the other firm should file a final return.

Changing from one form of business to another—such as from a sole proprietorship to a partnership or corporation—is considered a transfer. If a transfer occurs, you may need a new EIN. See Pub. 1635 and section 1 of Pub. 15 for more information.

Attach a statement to your return with all the following information.

• The new owner’s name (or the new name of the business).

• The kind of change that occurred (a sale or transfer).

• The date of the change.

• The name of the person keeping the payroll records and the address where those records will be kept.

If Your Business Has Closed...

If you permanently go out of business or stop paying wages to your employees, you must file a final return. To tell the IRS that Form 944 for 2025 is your final return, check the box on line 14 and enter the final date you paid wages. Attach a statement to your return showing the name of the person keeping the payroll records and the address where those records will be kept.

If you participated in a statutory merger or consolidation, or qualify for predecessor-successor status due to an acquisition, you should generally file Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations. See the Instructions for Schedule D (Form 941) to determine whether you should file Schedule D (Form 941) and when you should file it.