What IRS Form 944 (2015) Is For

Form 944 is designed for the smallest employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less. The form allows these small employers to file and pay employment taxes once a year instead of quarterly (IRS Instructions for Form 944 (2015)). Only employers who received official IRS notification to file Form 944 must use this form; others should file quarterly Forms 941.

When You'd Use Form 944 for 2015 (Late or Amended Filing)

You would file Form 944 for 2015 late if you received IRS notification but missed the February 1, 2016 deadline (or February 10, 2016 if deposits were made timely). Common scenarios include receiving CP notices for unfiled returns, outstanding balance due notices, or discovering errors requiring correction. For amended returns, use Form 944-X within three years of the original filing date to correct underreported taxes or claim refunds. The refund statute generally allows claims within three years from the filing date or two years from tax payment, whichever is later (Instructions for Form 944-X (04/2025)).

Key Rules Specific to 2015

For 2015, the social security tax rate was 6.2% each for employer and employee on wages up to $118,500, while Medicare tax remained at 1.45% each with no wage limit. Additional Medicare Tax of 0.9% applied to employee wages exceeding $200,000 annually, with no employer match required. The filing deadline was February 1, 2016 (or February 10, 2016 with timely deposits), and all federal tax deposits required electronic funds transfer through EFTPS (IRS Instructions for Form 944 (2015)).

Step-by-Step (High Level)

• Obtain wage and tax transcripts from the IRS using Form 4506-T or online account access to verify prior year information
  
  
• Complete the correct 2015 Form 944 using official IRS forms, ensuring accurate EIN and business information
  
  
• Attach any required schedules and supporting documentation, clearly marking "LATE FILING" if applicable
  
  
• Submit electronically through authorized e-file providers or mail to the address specified in the 2015 instructions based on your location
  
  
• Keep copies of all filed documents and maintain payroll records for at least four years after the due date (Publication 15 (2015))
  
  

Common Mistakes and How to Avoid Them

• Wrong form usage: Only file Form 944 if you received IRS notification; otherwise use Form 941 quarterly returns
  
  
• Incorrect EIN: Ensure the employer identification number exactly matches IRS records to avoid processing delays and penalties
  
  
• Missing deposits: Don't pay amounts with the return that should have been deposited if liability exceeded $2,500 during the year
  
  
• Calculation errors: Double-check social security wage base limits ($118,500 for 2015) and Additional Medicare Tax thresholds ($200,000)
  
  
• Incomplete signatures: Both employer and paid preparer (if applicable) must manually sign paper returns (IRS Instructions for Form 944 (2015))
  
  
• Reconciliation issues: Ensure Form 944 amounts match totals reported on Forms W-2 and W-3 to avoid IRS matching notices
  
  

What Happens After You File

The IRS typically processes returns within 6-8 weeks for paper filing or 2-3 weeks for electronic filing. You may receive notices requesting additional information or clarification of reported amounts. If you owe additional tax, payment options include installment agreements using Form 9465 or online payment agreements for qualifying taxpayers. Interest and penalties accrue on unpaid balances from the original due date. You have appeal rights if you disagree with IRS determinations (Publication 15 (2015)).

FAQs

Can I still get a refund for overpaid 2015 employment taxes?

Generally no, as the three-year refund statute expired in February 2019. However, certain exceptions may apply for specific circumstances or if you never filed the original return (Instructions for Form 944-X (04/2025)).

What penalties apply to late filing of 2015 Form 944?

Penalties and interest are charged on taxes paid late and returns filed late at a rate set by law (IRS Instructions for Form 944 (2015)). The failure-to-file penalty is generally 5% of unpaid tax per month with a maximum of 25%.

Do I need transcripts before filing a late 2015 return?

While not required, obtaining wage and tax transcripts helps verify previously reported information and ensures accuracy, especially if records are incomplete.

Should I also amend my state employment tax returns?

State requirements vary significantly. Contact your state tax agency to determine if amendments are needed when correcting federal employment tax returns.

Can I e-file a late 2015 Form 944?

Electronic filing availability for prior year returns depends on tax software capabilities. Paper filing is always available using the correct 2015 forms.

What if I discover errors after filing my late return?

Use Form 944-X to correct errors within three years of filing the Form 944. File a separate 944-X for each year requiring correction (Instructions for Form 944-X (04/2025)).

How long should I keep records after filing late?

Keep all records of employment taxes for at least 4 years, available for IRS review (Publication 15 (2015)). Keep copies of filed returns and supporting documentation indefinitely for your business records.

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