Form 944 Annual Filing in QuickBooks: What Employers Need to Know
Small employers designated by the IRS to file Form 944 face a January 31 deadline. QuickBooks handles the form, e-filing, and payroll summaries.
QuickBooks users responsible for filing IRS Form 944 — the Employer’s Annual Federal Tax Return — frequently ask how to summarize payroll data, save copies of their forms, and submit returns electronically. The annual form applies to a specific subset of small employers, and QuickBooks Desktop and Online both support the workflow.
Who Files Form 944
Not every employer files Form 944. The IRS designates certain small employers — generally those with an annual liability of $1,000 or less for social security, Medicare, and withheld federal income taxes — to file annually on Form 944 instead of quarterly on Form 941. The key detail is that you must file Form 944 only if the IRS has notified you in writing. Without that notification, quarterly Form 941 remains the default.
Once designated, you must file Form 944 for every calendar year, even if you have no taxes to report. The only exceptions are if the IRS changes your filing requirement back to Form 941 or you file a final return closing out your business.
The January 31 Deadline
Form 944 is due by January 31 following the close of the calendar year. When that date lands on a weekend or legal holiday, the deadline shifts to the next business day. This is the same date by which employers must furnish W-2 forms to employees, so the two tasks often overlap in late January.
What Form 944 Covers
The form captures federal income tax withheld from wages and other compensation, along with employer and employee shares of social security (6.2% each) and Medicare (1.45% each) taxes. The social security wage base limit was $132,900. Medicare has no wage base limit.
A few less common items also flow through the form. Income from qualified equity grants under section 83(i) of the Internal Revenue Code appears on Line 1, with corresponding adjustments on Lines 4a and 4c. Social security and Medicare taxes also apply to household workers paid $2,100 or more in cash during the year and to election workers paid $1,800 or more.
Summarizing Payroll Data for the Form
QuickBooks users who need to export or summarize their payroll data for Form 944 — or for their own records — can generate a payroll summary report within the software. This report aggregates year-to-date totals for gross wages, withholdings, and employer tax contributions, giving you the figures needed to complete the form accurately. For those who want to work with the data in a spreadsheet, the report can be exported to Microsoft Excel directly from QuickBooks.
Saving a Copy of Your Form
After generating Form 944 in QuickBooks, you can save a copy for your records before or after filing. Both QuickBooks Desktop and Online allow you to print or save the form as a PDF. Keeping a saved copy is good practice regardless of whether you file on paper or electronically, since you may need to reference the return later if the IRS sends a notice or you amend a prior filing.
E-Filing and E-Paying
QuickBooks supports electronic filing and payment for Form 944 through its built-in payroll services. Enrolled users can submit the return and schedule any federal tax payment electronically without printing and mailing paper forms. If you owe a balance when filing, the IRS offers an Online Payment Agreement option for amounts of $25,000 or less that can be paid within 24 months. Applying through the IRS website requires meeting certain conditions, and accepted agreements carry a fee plus ongoing interest and penalties on unpaid tax.
Correcting Form 944
If you discover an error on a previously filed Form 944, the correction process uses Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund. COBRA premium assistance credits and other adjustments are claimed on this amended form rather than on Form 944 itself. Prior-year versions of Form 944 are available on the IRS website for reference.
For broader help with QuickBooks payroll workflows and form preparation, the core steps remain consistent across recent versions: run your payroll summary, review the form inside QuickBooks, save a copy, and file electronically when your enrollment allows.