What this notice is about This notice informs you that your annual federal employment tax filing requirement has not changed for the current calendar year. Even though your Form 944, Employer's Annual Federal Tax Return PDF, liability was more than $1,000; you must remain a Form 944 filer for the current calendar year. What you need to do Read the notice carefully, it will explain the actions that are necessary. If you don’t agree with the changes, contact us within 30 days from the date of the notice. Beginning the first quarter of the next calendar year, you will be required to file quarterly using Form 941, Employer's Quarterly Federal Tax Return PDF You may want to Review Form 944 instructions PDF for reporting and paying employment taxes. Review Form 941 instructions PDF for reporting and paying employment taxes. Visit Forms, instructions, and publications. (Access to this page will not provide you with your specific taxpayer account information.) If you had a practitioner or other third party prepare your return, you may want to contact them to assist you. Frequently asked questions How can I find out when and why I should change my tax return? Please contact us at the number listed on your notice for specific information about your tax return. Why can’t I file Form 944? Your filing requirement changed because your annual employment tax liability was more than $1,000. When do I file Form 941? You should file beginning first quarter of the next calendar year. Review Form 941 instructions for reporting and paying employment taxes. Tips for next year File the appropriate employment tax return by the required due date. Refer to your tax form instructions for the required documentation to complete your return. Attach all required forms and schedules to your tax return when filing. Review Form 941 instructions PDF for reporting and paying employment taxes. Consider filing your taxes electronically (if you’re not doing so already). Filing online can help you find credits and deductions that you may qualify for and avoid mistakes. In many cases, you can file free. Helpful information Publication 80, Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands Publication 179 (Circular PR), Federal Tax Guide for Employers in Puerto Rico Publicación 179 (Circular PR), Guía Contributiva Federal para Patronos Puertorriqueños (in Spanish) Publication 966, Electronic Choices to Pay All Your Federal Taxes PDF Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal (in Spanish) PDF Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
