What IRS Form 944 (2019) Is For
IRS Form 944 (2019) is the Employer’s Annual Federal Tax Return used by small businesses to report employment taxes. It simplifies federal tax filing for employers with an annual liability of $1,000 or less, allowing them to file annually instead of quarterly. This streamlined method supports compliance and reduces paperwork for eligible employers managing Social Security, Medicare, and income tax withholdings.
Each employer must use a valid Employer Identification Number (EIN) to ensure accurate reporting and processing by the IRS. Only businesses authorized in writing may file this form for the 2019 tax year. The locked padlock icon on official IRS pages confirms secure access to taxpayer data. The following section explains when a business may need to file late or submit an amended return.
Learn how to complete Payroll & Employment Tax Forms correctly.
When You’d Use IRS Form 944 (2019)
Employers may need to file or correct IRS Form 944 (2019) if their 2019 employment taxes were not correctly reported or processed. Understanding when late or amended submissions are required helps maintain compliance and avoid penalties—these issues typically arise when filings are incomplete or payroll records fail to balance.
Late Filing Situations
Employers use Form 944 when the 2019 return was never submitted or received by the IRS. Filing promptly ensures Social Security and federal tax withholdings are accurately credited.
Amended or Corrected Returns
Employers who discover wage or tax reporting errors must file an amended return using Form 944-X. Refunds for overpaid taxes can be claimed within three years of the original due date or two years after payment, whichever period is longer.
Key Rules or Details for 2019
Filing IRS Form 944 for the 2019 tax year required employers to follow specific rates and deadlines set by the IRS. These figures determined how employment taxes were calculated and reported, ensuring that every employer accurately withheld and paid Social Security and Medicare contributions. Adhering to these guidelines helps employers avoid underpayment issues and future amended return filings.
2019 Key Employment Tax Details:
- Social Security Rate: The rate is 6.2% for both the employer and the employee.
- Medicare Rate: The rate is 1.45% for each party, with no wage limit.
- Wage Base Limit: The limit for the 2019 tax year is $132,900.
- Filing Deadline: The due date is January 31, 2020, or February 10, 2020, if all deposits were made on time.
Employers should verify that wage totals match reported federal tax amounts to ensure accurate payroll reporting and prevent potential discrepancies. later on
Step-by-Step (High Level)
Employers filing IRS Form 944 (2019) must complete each stage carefully to ensure accurate reporting and compliance. A straightforward, structured process helps reduce filing errors, prevents amended returns, and confirms that all employment taxes are properly recorded for the 2019 tax year.
- Gather Payroll Records: Employers must collect all wage, deduction, and employment tax data for 2019, including Social Security and Medicare contributions.
- Verify IRS Account Details: The employer should request an IRS transcript to confirm prior payments and identify any outstanding liabilities.
- Obtain the Correct Form: The employer must download the 2019 version of Form 944 from the official IRS prior-year forms library. Access essential IRS documents and filing resources in our IRS Forms Center.
- Complete and Review: The employer should enter the identification number, wages, and total federal taxes withheld while ensuring accuracy across all entries.
- Submit and Retain Copies: Employers must file the return by mail or electronically and retain a copy, along with payment records, for a minimum of four years.
Common Mistakes and How to Avoid Them
Employers who filed IRS Form 944 (2019) frequently made errors that affected their employment tax records or triggered IRS notices. Understanding both the mistakes and how to prevent them ensures greater accuracy and protects small businesses from unnecessary penalties.
- Incorrect Employer Identification Number: Employers should verify the EIN before submission and cross-check it against their payroll records to prevent mismatches.
- Math or Calculation Errors: Employers must use payroll software or a professional review to verify Social Security and Medicare totals before final submission.
- Unauthorized Filing: The employer should contact the IRS to verify eligibility before filing if annual reporting approval was not granted.
- Mismatched Wage Reports: Employers must compare all reported wages with Forms W-2 and W-3 to confirm accurate totals.
- Premature Amendments: Employers should file Form 944-X only after the IRS confirms that the original return has been accepted for processing.
Employers who double-check data and maintain consistent payroll documentation can prevent errors, reduce amended return filings, and ensure compliance with employment taxes year after year.
What Happens After You File
Once employers file IRS Form 944 (2019), the IRS reviews the return to confirm that employment taxes and payment data match reported wages. The review helps ensure compliance and identifies discrepancies in payroll reporting or late submissions. Employers may receive a notice confirming acceptance or requesting additional information.
If a balance remains, the IRS issues a bill detailing penalties, interest, and the total amount owed. Employers unable to pay in full can request an IRS payment plan for employment taxes or apply online for an installment agreement. Keeping organized records of all filed forms, payments, and notices helps ensure accuracy in future filings and faster resolution of any discrepancies.
Frequently Asked Questions
What should employers do about the IRS Form 944 late filing for 2019?
Employers who missed the 2019 deadline should file IRS Form 944 immediately to reduce penalties and interest. The IRS reviews each filed form to verify unpaid employment taxes and applies late fees based on the date the form was submitted. Filing promptly ensures Social Security and Medicare amounts are correctly credited under the employer identification number.
When is an amended return required for employment taxes?
An amended return using Form 944-X is required when employers discover wage or tax reporting errors after the original filing. The corrected form must be mailed to the IRS with supporting documentation. The IRS generally accepts amendments within three years of the original due date or two years from the date of payment, whichever is later.
How can employers apply for an installment agreement online?
Employers unable to pay the full amount of federal tax may apply online for an installment agreement on the IRS website. The secure portal, indicated by a locked padlock icon, protects sensitive payment information. Approved installment agreements allow monthly payments while maintaining compliance with employment tax requirements.
What happens if an IRS notice or bill is received?
When an IRS notice or bill arrives, employers should respond immediately to avoid additional penalties and interest. The notice details the balance due, including fees and daily interest. Employers can contact the IRS to verify information or arrange payment for the full amount owed.
How can employers request refunds or find additional information?
Employers who overpaid taxes for the 2019 tax year can request refunds through an amended return or apply the credit to future filings. All forms must be completed and submitted within the required timeframe to avoid processing delays. Review the IRS page last reviewed or updated to confirm the latest filing requirements and ensure compliance.
