IRS Delays Retirement of Annual Employer Tax Return

The Internal Revenue Service has delayed its decision to retire Form 944, Employer’s Annual Federal Tax Return, an agency official said Jan. 8.

The agency had intended to discontinue the form after 2025. The IRS provided no additional information as to when it might reconsider the form’s retirement.

Form 944, which is filed once per year, may only be used by employers that have an estimated annual tax liability for Social Security, Medicare, and withheld federal income tax of $1,000 or less. Otherwise, they generally must file Form 941, Employer’s Quarterly Federal Tax Return, at the end of each calendar ...