IRS Form 944 is an employer’s annual payroll tax return that was designed to reduce the burden of on small employers whose payroll liabilities are $1000 or less annually.
Procedures to opt out of the use of this form and continue using Form 941 were released by the IRS on October 26 (Rev. Proc. 2009-51, I.R.B. 2009-45, October 26, 2009.)
Employers who have previously filed Forms 941 or Form 944 and who want to call to request to opt in or out of filing Form 944 for the current tax year must call the IRS on or before April 1st of the current tax year (e.g., April 1, 2010, for tax year 2010 returns). Employers who want to write to request to opt in or out of filing Form 944 for the current tax year must have their written correspondence postmarked on or before March 15th of the current tax year (e.g., March 15, 2010, for returns for tax year 2010).
