IRS to Retire Form 944 After Calendar Year 2025

The Internal Revenue Service will no longer accept Form 944, Employer’s Annual Federal Tax Return, for calendar years after 2025, an IRS official said Jan. 2.

Current Form 944 filers may still use the form for calendar year 2025, said Daniel Lauer, an IRS official. However, these filers will receive a notice from the IRS stating that the form is being retired and that they will need to use Form 941, Employer’s Quarterly Federal Tax Return, starting in 2026.

The IRS intends to create a free e-file option for Form 941 that will only be available for employers transitioning from ...