Changes to filing addresses.   We have changed some of the addresses where Form 944 should be sent. See Where Should You File? on page 4.

Form 944—annual employment tax filing for small employers.   To reduce burden on small employers, the Internal Revenue Service (IRS) has simplified the rules for filing employment tax returns to report social security, Medicare, and withheld federal income taxes. Starting with calendar year 2006, certain employers must file new Form 944, Employer's ANNUAL Federal Tax Return, instead of the Form 941, Employer's QUARTERLY Federal Tax Return. Generally, the first annual Form 944, for calendar year 2006, is due January 31, 2007.

  For more information about annual employment tax filing and tax deposit rules, see Treasury Decision 9239. You can find T.D. 9239 on page 401 of Internal Revenue Bulletin 2006-6 at http://www.unclefed.com/Tax-Bulls/2006/irb06-06.html.

  If you have comments or suggestions for improving
Form 944 or its instructions, we would be happy to hear from you. Write to the address shown in the Privacy Act and Paperwork Reduction Act Notice on the back of Form 944-V, Payment Voucher.

Alternative signature method.   Corporate officers or duly authorized agents may sign Form 944 by rubber stamp, mechanical device, or computer software program. For details and required documentation, see Rev. Proc. 2005-39. You can find Rev. Proc. 2005-39 on page 82 of Internal Revenue Bulletin 2005-28 at http://www.unclefed.com/Tax-Bulls/2005/irb05-28.html.

Credit card payments.   Beginning in 2007, employers can pay the balance due shown on Form 944 by credit card. However, do not use a credit card to make federal tax deposits. For more information on paying your taxes with a credit card, visit the IRS website at www.irs.gov and type “e-pay” in the Search box.

Social security wage base for 2006.   Do not withhold social security tax after an employee reaches $94,200 in social security wages. (There is no limit on the amount of wages subject to Medicare tax.)

Correcting Form 941.   If you discover an error on a previously filed Form 941, make the correction using Form 944 for the year in which you discovered the error and attach Form 941c, Supporting Statement to Correct Information. For example, in March 2006, you discover that you underreported $100 in social security and Medicare wages on your fourth quarter 2005 Form 941. Correct the error by showing $15.30 (15.3% × $100) on line 6c of your 2006 Form 944 and attaching a completed Form 941c. See Prior Period Adjustments in section 13 of Pub. 15
(Circular E), Employer's Tax Guide, for more information.

Electronic filing and payment.   Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, IRS offers you convenient programs to make filing and paying easier. Spend less time and worry on taxes and more time running your business. Use e-file and Electronic Federal Tax Payment System (EFTPS) to your benefit.

  

  If you were a semiweekly depositor at any time during 2006, you must file a paper Form 944 and Form 945-A, Annual Record of Federal Tax Liability.

941TeleFile discontinued.   You are no longer able to file your employment tax return by telephone using 941TeleFile. The IRS encourages you to file your Form 944 using other convenient and easy IRS e-file options. Please visit us at www.irs.gov and click on the e-file logo located in the lower-left corner. File your “Zero Wage” Form 944 using IRS e-file, if possible. See also When Must You File? on page 3.

Where can you get telephone help?   You can call the IRS toll free at 1-800-829-4933 on Monday through Friday from 7 a.m. to 10 p.m. local time (Alaska and Hawaii follow Pacific time) to order tax deposit coupons (Form 8109) and for answers to your questions about completing Form 944, tax deposit rules, or obtaining an employer identification number (EIN).

Photographs of missing children.   The IRS is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.