Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. If you previously filed Form 944-SS or Form 944-PR and still qualify for an annual filing status, file Form 944.
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Comments to IRS Form 944
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- Legal & Tax Software
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