How to fill out Form 944 (2026): who files, line by line, due date

Tax forms › Form 944 · Last reviewed October 25, 2026 · General information, not tax advice

Form 944 at a glance

What it reports	The year's federal income tax withheld, Social Security and Medicare, the same taxes as four Forms 941
Who files	Only employers the IRS has notified in writing to file Form 944
Rule of thumb	Yearly tax of $1,000 or less, usually $5,000 or less in wages
Due for 2026	Mon, Feb 1, 2027 (Feb 10 if all tax was deposited on time)
Pay with the return	If the year's tax is under $2,500

What Form 944 is

Form 944 lets the smallest employers report payroll taxes once a year instead of every quarter. It covers the same taxes as Form 941: federal income tax withheld, both shares of Social Security and Medicare, and Additional Medicare Tax.

You cannot simply choose it. You file Form 944 only if the IRS has notified you to. If you were notified, you must file it even if the year's tax ends up above $1,000, unless you asked to switch back to Form 941 and the IRS confirmed it in writing.

For 2026 the IRS added an Automatic Exemption from Penalty (AEP) program that replaces first-time abatement for Form 944 filers: if you filed and paid on time for the previous 3 years, failure-to-file, failure-to-pay and failure-to-deposit penalties are not assessed when the return is processed.

Who has to file

Employers notified by the IRS to file Form 944, usually because their yearly employment tax is expected to be $1,000 or less.
Not household employers (they use Schedule H) and not agricultural employers (Form 943).
Not employers who were never notified: they file quarterly Forms 941.
To file Form 944 for 2027 instead of 941s, call the IRS at 800-829-4933 between January 1 and April 1, 2027, or send a written request postmarked between January 1 and March 15, 2027. The same windows apply to asking to move from 944 back to 941s.

Due dates

What	Due
Form 944 for 2026	Mon, Feb 1, 2027 (Jan 31 is a Sunday)
If all 2026 tax was deposited in full and on time	Wed, Feb 10, 2027
Request to file 944 (or 941) for 2027, by phone	Jan 1 to Apr 1, 2027
Same request in writing	Postmarked Jan 1 to Mar 15, 2027

Deposits: under $2,500 of tax for the year, pay with the return. $2,500 or more for the year but under $2,500 in a quarter, deposit by the last day of the month after the quarter. $2,500 or more in a quarter, deposit monthly or semiweekly under the normal rules.

Penalties for filing late or wrong

Filing late: 5% of the unpaid tax for each month or part of a month late, up to 25%.
Paying late: 0.5% of the unpaid tax per month, up to 25%, plus interest.
Depositing late when deposits were required: 2%, 5%, 10% or 15% depending on how late.
The new AEP program can remove these penalties automatically if your last 3 years (or 12 quarters of 941s) were filed and paid on time.

Form 944 line by line

Line	What goes there	Where it comes from in your books
1	Wages, tips and other compensation for the year	Gross pay for paychecks dated in 2026, less pre-tax deductions
2	Federal income tax withheld	The federal withholding on the year's paychecks
3	Tick if no wages were subject to Social Security or Medicare	Rare
4a	Taxable Social Security wages, × 0.124	Up to $184,500 per employee for 2026
4b	Taxable Social Security tips, × 0.124	Tips reported to you
4c	Taxable Medicare wages and tips, × 0.029	All Medicare wages
4d	Wages subject to Additional Medicare Tax withholding, × 0.009	Each employee's wages over $200,000
4e	Total Social Security and Medicare taxes	Calculated
5	Total taxes before adjustments (lines 2 + 4e)	Calculated
6	Current year's adjustments: fractions of cents, sick pay, tips and group-term life	Usually a few cents
7 to 9	Total after adjustments, the research payroll credit (Form 8974), total after credits	Line 9 decides whether you can pay with the return (under $2,500)
10	Total deposits for the year	Your EFTPS or IRS account payments
11 / 12a	Balance due, or overpayment applied or refunded	Calculated
12c to 12e	Routing number, account type and account number for a direct-deposit refund	New on the 2026 form
13	Monthly tax liability, 13a to 13m, if line 9 is $2,500 or more (or Form 945-A for semiweekly depositors)	Tax for paychecks by pay date in each month
14	If your business closed or stopped paying wages	Final return box and date

Parts 4 and 5 are the third-party designee and the signature. Tick the 944 box on Form W-3 when you send your W-2s.

Common mistakes

Filing Form 944 without an IRS notice, or filing 941s after being told to file 944.
Assuming the $1,000 figure decides it. The IRS notice decides it.
Paying a balance of $2,500 or more with the return instead of depositing during the year.
Leaving out line 13 when line 9 is $2,500 or more.
Correcting a 944 on Form 941-X. Use Form 944-X.

How to file Form 944

Confirm your filing requirement. Check your IRS notice. If unsure, call 800-829-4933 before the year starts.
Total the year's payroll. Add up wages, federal withholding and taxable Social Security and Medicare wages from every 2026 paycheck.
Complete lines 1 to 13. Enter the figures, let the form calculate the tax, enter deposits, and complete the monthly liability if line 9 is $2,500 or more.
File and pay. E-file or mail it by February 1, 2027 to the address for your state, paying any balance under $2,500 with it.
Decide on next year. If your payroll has grown or shrunk, ask the IRS to switch between 944 and 941 in the January to April window.

How AcboBooks fills it in

AcboBooks 0.2.1 has no Form 944 worksheet. Its Form 941 worksheet (Payroll → Payroll Tax Forms) totals gross wages, federal withholding, Social Security tax and Medicare tax, both shares, for one quarter. Run it for each of the four 2026 quarters and add them up for lines 1, 2, 4a and 4c, or use the W-2 screen's per-employee year totals.

What it leaves to you

The worksheet uses gross pay, and does not fill line 4d, 6, 10 or 13. AcboBooks prepares the figures; it does not file returns or make deposits for you. You file through the IRS or SSA and pay through EFTPS or your IRS business tax account.

Described as of AcboBooks 0.2.1. See US payroll in AcboBooks

Questions

Who can file Form 944 instead of Form 941?

Only employers the IRS has notified in writing. It is meant for employers whose yearly Social Security, Medicare and withheld income tax is $1,000 or less, which usually means $5,000 or less in wages.

When is the 2026 Form 944 due?

Monday, February 1, 2027, or Wednesday, February 10, 2027 if you deposited all the tax for the year in full and on time.

Can I switch from Form 944 to Form 941?

Yes. Call the IRS between January 1 and April 1, 2027, or write by March 15, 2027, and wait for written confirmation before you start filing 941s for 2027.

Do I have to make deposits if I file Form 944?

Not if the year's tax is under $2,500; you can pay with the return. Above that you deposit quarterly or on the regular monthly or semiweekly schedule, depending on the amounts.

How do I correct a Form 944?

File Form 944-X. For underreported tax it is due by January 31 of the year after you discover the error.

Sources

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the IRS and SSA or a tax professional before you file.

How to fill out Form 944