Comments requested on Form 944, Employer’s Annual Employment Tax Return, and Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund, which are used in part to ensure the smallest non-agricultural and non-household employers are paying the correct amount of Social Security tax, Medicare tax, and withheld federal income tax. Information on line 13 will be used to determine if employers made any required deposits of these taxes, the IRS stated. Comments are due on or before January 25, 2022. [IRS Comment Request, 86 Fed. Reg. __ (Nov. 26, 2021)]
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