Form 941 vs 944 in 2026: Who Files Annually (and No, Form 944 Isn't Gone)
Form 941 and Form 944 report exactly the same taxes: wages, federal income tax withheld, and both halves of Social Security and Medicare. The difference is how often you file. Most employers file Form 941 every quarter; a small group of very small employers file Form 944 once a year, but only after the IRS tells them to in writing.
You may also have read that Form 944 was eliminated after 2025. It wasn't. Below is the side-by-side comparison, the dated IRS evidence on Form 944's status, and how to switch in either direction. For the quarterly forms themselves, see Form 941, Schedule B and 941-X in one place.
In the 941 vs 944 choice, Form 941 is the quarterly return most employers file; Form 944 is an annual return only for employers the IRS has notified in writing, usually because their yearly employment taxes are $1,000 or less. Form 944 is still active for 2026, and the 2026 return is due February 1, 2027.
941 vs 944: side by side for 2026
| Feature | Form 941 | Form 944 |
|---|---|---|
| How often | Every quarter | Once a year |
| Who files | Most employers | Only employers the IRS notified in writing to file it |
| Size guideline | Any size | Annual Social Security, Medicare and withheld income tax of $1,000 or less (about $5,000 or less in wages, per the IRS) |
| Taxes reported | Wages, income tax withheld, Social Security and Medicare | The same |
| Due dates for 2026 | Apr 30, Jul 31 and Nov 2, 2026; Feb 1, 2027 | Feb 1, 2027 for the 2026 year |
| Extra time if every deposit was on time | To the 10th of the second month after the quarter | To Feb 10, 2027 |
| Pay with the return instead of depositing | Line 12 under $2,500 this quarter or last | Line 9 under $2,500 for the year (or a fourth quarter under $2,500) |
| Deposit schedule lookback | July 1 to June 30 before the year | The calendar year two years before (2024 for 2026) |
| Correction form | Form 941-X | Form 944-X |
| Can't be used by | Farm-only employers (Form 943) | Household-only and farm-only employers, and anyone notified to file 941s |
Sources: IRS Instructions for Form 941 (Rev. March 2026); Instructions for Form 944; Publication 15 (2026). Due dates reflect weekend rolls.
You don't choose Form 944 by filing it. Without an IRS notice, you file Form 941 even if your taxes are tiny. With a notice, you file Form 944 even if your business grows during the year, though you may have to make deposits along the way.
Is Form 944 being discontinued? Not for 2026
In January 2025, payroll news outlets reported that the IRS planned to retire Form 944 after calendar year 2025, and several pages still say it's gone. Every current IRS source says otherwise:
| IRS source | Date | What it shows |
|---|---|---|
| About Form 944 page | Updated Sep 17, 2026 | Current form and instructions posted; "Recent developments: None at this time" |
| Instructions for Form 944 | Page updated Apr 30, 2026 | A section on requesting to file Form 944 for 2026 instead of quarterly Forms 941 |
| Instructions for Form 941 (Rev. March 2026) | March 2026 | The same 2026 request procedure and 944 lookback rules |
| Draft "Form 944 for 2026" | Created May 4, 2026 | The IRS is preparing the 2026 annual return |
Sources: IRS About Form 944; draft Form 944 for 2026. Checked October 14, 2026.
No IRS page we found sets a new retirement date. If you were notified to file Form 944, keep filing it for 2026 unless the IRS tells you otherwise or you ask to switch. We'll update this table if the IRS announces a change.
Who qualifies for Form 944
- Small liability: your Social Security, Medicare and withheld federal income tax for the year are expected to be $1,000 or less. The IRS says that's generally likely if you pay $5,000 or less in wages during the year.
- Written IRS notice: either the IRS assigned you to Form 944 when you got your EIN, or you asked and it approved the change.
- Not household-only or farm-only: household employers use Schedule H, and farm employers use Form 943.
Even $1,000 is a low bar. Social Security and Medicare alone are 15.3% of wages in 2026, so one part-time employee earning $7,000 a year would already put you over it before any income tax is withheld. Most businesses with a regular employee belong on Form 941. Owners running a very small S corp payroll can see the math in Form 941 for an S corp owner-employee.
How to switch between Form 941 and 944, and by when
Switching works the same in either direction: you contact the IRS early in the year, and the change applies only after the IRS sends you written notice.
| Request | By phone | By letter |
|---|---|---|
| For 2026 (window closed) | 800-829-4933, January 1 to April 1, 2026 | Postmarked January 1 to March 16, 2026 |
| For 2027 (expected) | January 1 to April 1, 2027 | Postmarked January 1 to about March 15, 2027 |
2026 windows from the Form 941 and 944 instructions. The 2027 dates follow the same pattern; confirm them in the 2027 instructions when they're released.
- Where to write: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0038, or Cincinnati, OH 45999-0038, matching the address you'd use to mail a return without a payment.
- No notice, no change: if you don't receive the IRS letter, keep filing the form you were on.
- Moving from 944 to 941: in your first 941 year, the IRS won't charge a failure-to-deposit penalty on January's taxes if you deposit them in full by March 15.
Deposit rules for Form 944 filers
Filing once a year doesn't always mean paying once a year. The 2026 deposit rules for 944 filers depend on how much tax builds up:
| Your tax liability | What you do |
|---|---|
| Under $2,500 for the year | Pay with your timely filed Form 944; no deposits required |
| $2,500 or more for the year, but under $2,500 in a quarter | Deposit each quarter's tax by the last day of the month after the quarter; a fourth quarter under $2,500 can be paid with the return |
| $2,500 or more in a quarter | Deposit on your monthly or semiweekly schedule |
| $100,000 or more on any day | Deposit by the next business day |
Source: Instructions for Form 944, "Federal Tax Deposit Requirements for Form 944 Filers."
For a 2026 Form 944 filer, the deposit schedule lookback is calendar year 2024, not the July-to-June window 941 filers use. Our guide to the 941 deposit schedule and how to pay covers monthly and semiweekly timing and payment methods.
Which form fits your business?
| Your situation | File |
|---|---|
| You never received a Form 944 notice | Form 941 every quarter |
| You have a 944 notice and your payroll is still tiny | Form 944 once a year |
| You have a 944 notice but hired staff this year | Still Form 944 for this year, with deposits as required; ask to switch for next year |
| You file 941 and expect $1,000 or less in tax next year | Request Form 944 between January 1 and April 1 |
| You pay only household workers | Schedule H with your Form 1040, not 941 or 944 |
| You pay only farmworkers | Form 943 |
If you're on Form 941, the next return is due November 2, 2026; see Form 941 due dates for 2026. To fill it out, our line-by-line Form 941 guide walks through every line.
You can prepare your Form 941 from your payroll totals, then print, sign and file it. ePaystubs prepares the form; it doesn't file it or make deposits for you.
941 vs 944 claims to double-check
| What you might read | What current IRS guidance says |
|---|---|
| "Form 944 was eliminated starting in 2026." | The IRS still publishes Form 944, describes how to request it for 2026, and has a 2026 draft. |
| "Small employers can choose to file Form 944." | Only after the IRS sends written notice. |
| "Form 944 is due January 31." | For 2026, January 31, 2027 is a Sunday, so it's due February 1, 2027. |
| "Annual filers make one payment a year." | Only if the year's tax is under $2,500; otherwise deposits are due during the year. |
| "Form 941's Q3 return is due October 31." | For 2026 it's November 2, because October 31 is a Saturday. |
Frequently Asked Questions
They report the same payroll taxes. Form 941 is filed every quarter by most employers, while Form 944 is filed once a year, and only by employers the IRS has notified in writing, usually because their 2026 annual employment taxes will be $1,000 or less.
Not for 2026. Although news reports in early 2025 said it would be retired after 2025, the IRS still publishes Form 944, explains how to request it for 2026, and posted a draft 2026 form in May 2026. No new retirement date has been announced.
Employers whose 2026 Social Security, Medicare and withheld income tax will be $1,000 or less, which the IRS says usually means about $5,000 or less in wages, and who receive written IRS notice. Household-only and farm-only employers can't use it.
Call the IRS at 800-829-4933 between January 1 and April 1, or mail a request postmarked by mid-March, to the Ogden or Cincinnati address that matches your filing address. Keep filing Form 944 until the IRS confirms the change in writing.
The 2026 return is due February 1, 2027, because January 31, 2027 falls on a Sunday. If you made every required deposit for 2026 on time and in full, you have until February 10, 2027 to file the annual return.
Official Sources and References
- IRS: About Form 944 (updated September 17, 2026)
- IRS: Instructions for Form 944
- IRS: Draft Form 944 for 2026 (created May 4, 2026)
- IRS: Instructions for Form 941 (Rev. March 2026)
- IRS: Publication 15 (2026), Employer's Tax Guide