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2025›Instructions for Form 944›Specific Instructions

Part 3: Tell Us About Your Business

Instruction 944 — Instructions for Form 944, Employer's Annual Federal Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

In Part 3, answer question 14 only if it applies to your business. If it doesn’t apply, leave it blank and go to Part 4.

14. If Your Business Has Closed... If you permanently go out of business or stop paying wages, you must file a final return. To tell the IRS that 2025 is your final return, check the box on line 14 and enter the date you last paid wages in the space provided. For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed, earlier.

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▸Contents — Instruction 944 — Instructions for Form 944, Employer's Annual Federal Tax Return
Instruction 944 — Instructions for Form 944, Employer's Annual Federal Tax Return

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