What IRS Form 944 (2019) Is For

IRS Form 944 (2019) is the Employer's Annual Federal Tax Return designed for the smallest employers whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less (IRS Instructions for Form 944 (2019)). This form allows qualifying small employers to file and pay their employment taxes once a year instead of quarterly. You can only file Form 944 if the IRS has specifically notified you in writing to do so, even if your tax liability exceeds $1,000 for that year.

When You'd Use Form 944 for 2019 (Late or Amended Filing)

You might need to file Form 944 for 2019 as a late or amended return in several situations. If you received IRS notices about unfiled employment tax returns or outstanding balances, you may need to file the original 2019 Form 944 that was never submitted. For amended filings, you would use Form 944-X if you discovered errors on a previously filed Form 944 (2019), such as incorrect wage amounts, tax calculations, or employee information. The IRS typically sends notices for unfiled returns, which can trigger the need for late filing. For refund claims, you must file Form 944-X within three years of the original due date or two years from when you paid the tax, whichever is later (IRS Instructions for Form 944-X).

Key Rules Specific to 2019

For 2019, Form 944 had several specific rules. The social security tax rate was 6.2% each for employee and employer, with a wage base limit of $132,900. The Medicare tax rate remained 1.45% each for employee and employer with no wage base limit (IRS Instructions for Form 944 (2019)). The 2019 form was due January 31, 2020, or February 10, 2020, if all deposits were made on time. Additionally, 2019 was significant because it was one of the last years before certain electronic filing requirements became more widespread, and the qualified small business payroll tax credit for increasing research activities was available for eligible employers.

Step-by-Step (High Level)

• Gather your payroll records and request account transcripts from the IRS online at IRS.gov or by calling 800-908-9946 to understand your current account status.
  
  
• Obtain the correct 2019 version of Form 944 from IRS.gov/prior-year-forms-and-instructions, as current-year forms cannot be used for prior years.
  
  
• Complete the form accurately using your 2019 payroll records, including wages paid, taxes withheld, and any required schedules or attachments.
  
  
• Determine your filing method—you can mail paper returns to the appropriate IRS processing center based on your location (IRS Instructions for Form 944 (2019)).
  
  
• Keep copies of all submitted documents and maintain your payroll records, as the IRS recommends keeping employment tax records for at least four years.
  
  

Common Mistakes and How to Avoid Them

• Don't use your Social Security Number instead of your Employer Identification Number (EIN)—always use the nine-digit EIN assigned to your business (IRS Instructions for Form 944 (2019)).
  
  
• Avoid mathematical errors by double-checking all calculations, especially the social security and Medicare tax computations.
  
  
• Don't file Form 944 if you weren't specifically notified by the IRS to do so—only employers who receive written notification should file this form (IRS.gov).
  
  
• Ensure wage amounts on Form 944 match the totals on your Forms W-2 and W-3, as the IRS reconciles these amounts and discrepancies can trigger inquiries.
  
  
• Don't confuse quarterly and annual filing requirements—Form 944 is filed once per year, not quarterly like Form 941.
  
  
• Don't submit Form 944-X (amended return) before filing the original Form 944, as this can cause processing delays and errors (IRS Instructions for Form 944-X).
  
  

What Happens After You File

After submitting your 2019 Form 944, the IRS typically processes returns and sends notices if additional information is needed or if there are discrepancies requiring attention. If you owe additional taxes, you'll receive a bill with penalty and interest calculations—penalties for late filing can be 5% per month up to 25% of the unpaid tax, plus interest that compounds daily (IRS Instructions for Form 944 (2019)). If you cannot pay the full amount immediately, you can request an installment agreement using Form 9465 or apply online through the IRS Online Payment Agreement system (IRS.gov). The IRS charges setup fees for installment agreements, but these may be reduced for qualifying taxpayers. If you disagree with any IRS determination, you have appeal rights and can request a hearing with the IRS Office of Appeals, typically within the timeframe specified in your notice.

FAQs

Can I still file my 2019 Form 944 even though it's years late?

Yes, you can file late returns, but penalties and interest will apply. The IRS generally encourages filing even if late, as it's better than not filing at all.

How much will penalties and interest cost for my late 2019 Form 944?

Late filing penalties are typically 5% per month (up to 25%) of unpaid taxes, plus daily compounding interest. The exact amount depends on your tax liability and how late you file (IRS Instructions for Form 944 (2019)).

Do I need to get transcripts before filing my late 2019 Form 944?

While not required, obtaining account transcripts helps you understand what the IRS has on file and ensures you're addressing all outstanding issues. Request them at IRS.gov or call 800-908-9946.

Should I also file amended state employment tax returns?

Each state has different requirements. Contact your state tax agency to determine if amended state returns are needed when you file federal Form 944 or 944-X.

What if I discover I should have filed Form 941 quarterly instead of Form 944?

Contact the IRS at 800-829-4933 to clarify your filing requirements. You may need to file the appropriate forms based on your actual tax liability and IRS notification status (IRS Instructions for Form 944 (2019)).

Can I get refunds for overpaid employment taxes from 2019?

Yes, but you must file Form 944-X within three years of the original due date or two years from when you paid the tax. After these deadlines, refund claims are generally not allowed (IRS Instructions for Form 944-X).

Will filing my late 2019 Form 944 trigger an audit?

Late filing alone doesn't automatically trigger audits, but ensure your return is accurate and keep supporting documentation for at least four years as recommended by the IRS.

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