The IRS has simplified the rules for filing employment tax returns to report Social Security, Medicare and withheld federal income taxes in an effort to reduce the burden on small employers. Taxpayers who have been filing Form 941, Employer’s QUARTERLY Federal Tax Return, and who believe their employment taxes for the calendar year will be $1,000 or less may elect to file Form 944, Employers ANNUAL Federal Tax Return to make the election, taxpayers must contact the IRS to request to file Form 944 rather than Form 941.
Taxpayers can make the request by calling the IRS at 1-800-829-4933 by April 1 of the current year, or by sending a written request, postmarked by March 15 of the current year, to: Department of Treasury, Internal Revenue Service Ogden, UT 84201-0038 or Department of Treasury, Internal Revenue Service Cincinnati, OH 45999-0038, depending on the state they are in (see “Without a payment” under the “Where Should You File” section of the Instructions for Form 944. If a written notice to file Form 944 is not received from the IRS, Forms 941 must be filed for the current calendar year.
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