Want To File Form 941 Instead of 944? This Is How:

I Currently File Form 944...I Would Prefer To File Form 941.

If you are a small business, you probably file one of the following tax returns. Form 941, the Quarterly Employment Tax Return or the Form 944, the Annual Employment Tax Return. 

Form 941 is filed by businesses whose annual liability for social security, Medicare, and federal income tax withholding is $1,000 or more. If the annual liability is less than $1,000, the business should file Form 944. 

If you would like to adjust which employment tax form you are filing, remember, you MUST have IRS approval. This article will help you to navigate this process correctly and attain IRS approval. 

I Currently File Form 944…I Would Prefer To File Form 941

As employers with a relatively young business begin to hire more employees and build larger payrolls, they may find it easier to report this information quarterly as opposed to annually. The IRS does allow employers to “Opt out” of filing Form 944. Here is how you should go about this.

You must make a request to the IRS by phone or by submitting a written request. 

This request by phone should be made by April 1 of the current tax year that you wish to begin filing Form 941

Keep in mind that if you are mailing your request, it must be postmarked no later than March 15. 

Remember, you must get permission from the IRS, this is not an automatic authorization. You will need to file your currently required form until the IRS allows you to do otherwise. 

According to the IRS, you will receive a written notice that your filing request has been changed. If you do not receive this notice, you must file Form 944 for the current calendar year.

Your request can be mailed to the IRS at the following addresses:

State Your Business is Located In:Mailing Address
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0053


State Your Business is Located In:

Mailing Address
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046

If you wish to make your request via phone, please call, 1-800-829-4933. 

Need An E-filing Solution?

The TaxBandits software allows small businesses to easily and accurately file both their quarterly Form 941 or annual Form 944 with the IRS. 

As an authorized E-file provider, TaxBandits is able to transmit your forms directly to the IRS. Our interview-style filing process walks you through your form and helps you prevent errors along the way.
Our support team is here to assist you and answer your questions along the way! You can get started with your free account today and begin filing your Form 941 in time for the April 30, 2020 deadline!

1099 correction

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