Form 944

MOCK. Does not file with the IRS. Not tax advice. Fake data only.

What it is

Employer's ANNUAL Federal Tax Return for the smallest employers (annual liability for social security, Medicare and withheld income tax of $1,000 or less). Source: https://www.irs.gov/forms-pubs/about-form-944 (retrieved 2026-10-23; page lists the 2025 revision).

Who files and when

Source: https://www.irs.gov/instructions/i944 (retrieved 2026-10-23, 2025 instructions).

• Generally only employers the IRS notified in writing to file 944 instead of quarterly 941s.
• For tax year 2025 the instructions give a due date of February 2, 2026, or February 10, 2026 if all required deposits were made on time. (The usual January 31 falls on a weekend that year; the page did not say January 31.) Other years: UNVERIFIED.
• Opting out to file 941 has a window (call between Jan 1 and Apr 1, 2026, or written request postmarked Jan 1 to Mar 16, 2026, for 2026 filing). Humans decide this, not agents.
• If total tax is $2,500 or more the instructions say deposits are generally required by EFT.
• The mock does not compute or enforce 944 due dates.

Fields the mock models

Required: filer, taxYear, wages, fitWithheld, totalDeposits, depositSchedule. Optional: numberOfEmployees, noWagesSubjectToSsMedicare, ssWages, ssTips, medicareWages, addlMedicareWages, section3121qAmount, fractionsOfCentsAdj, sickPayAdj, tipsGtlAdj, researchCredit, monthlyLiability (exactly 12 amounts), liabilitySchedule945A (exactly 12 arrays of up to 31 daily amounts), finalReturn {closedDate, finalWagesDate?}, thirdPartyDesignee {name, phone(10 digits), pin(5 digits)}, form8974, refund, irsNotifiedToFile944 (boolean), header, stated. Computation matches 941 (same rates), annual. Mock line labels in computed are approximate (UNVERIFIED vs the current form).

Validation enforced

FIT above wages (F944-003); no-wages box (F944-004); stated totals (F944-010..014); credit above total (F944-020); lessThan2500 with total tax of $2,500 or more (F944-030); monthly needs 12 values summing to total (F944-031/032); semiweekly needs the daily schedule summing to total (F944-033..035); final-return date outside tax year (F944-050); irsNotifiedToFile944: false is an error (F944-051). Warning F944-W01 fires when total tax after credits is above $1,000.00 (code compares 100,000 cents), reminding the agent to confirm 944 eligibility; it is advisory only.

Header family 94x-annual: Software ID must be YY88NNNN (HDR-002, illustrative).

Common rejection causes

Wrong deposit schedule for the total tax; monthly list not 12 values or wrong sum; daily schedule total mismatch; irsNotifiedToFile944 false; duplicate of an accepted 944 for the same EIN/year in this process.