How to Change your Filing Type to IRS Form 944

AVAILABILITY: Patriot Payroll (Basic and Full Service). This article applies ONLY to employers who have received an IRS notice requiring them to file Form 944. Do not change this setting unless you have received written notification from the IRS.

Form 941 (Employer’s Quarterly Federal Tax Return): The standard IRS form most employers use to report and pay federal payroll taxes (Social Security, Medicare, and federal income tax withholding). Form 941 is filed quarterly — four times per year. This is the default setting in Patriot for all employers.

Form 944 (Employer’s Annual Federal Tax Return): An alternative IRS form for very small employers who owe $1,000 or less in total federal payroll taxes per year. Instead of filing quarterly Form 941s, these employers file a single annual Form 944 by January 31 each year. The IRS must notify you in writing before you switch to Form 944.

944 Filer: An employer who has been notified by the IRS that they are required (or eligible) to file Form 944 instead of Form 941.

Federal Filer Type (Patriot setting): The setting in Patriot that determines whether Patriot prepares your federal payroll tax returns as Form 941 (quarterly) or Form 944 (annual). The default is 941. Only change this if the IRS notifies you.

WHAT IS THE DIFFERENCE BETWEEN FORM 941 AND FORM 944?

FORM 941 (QUARTERLY):

• Filed 4 times per year (by April 30, July 31, October 31, and January 31)
• Required for most employers
• Default setting in Patriot

FORM 944 (ANNUAL):

• Filed once per year (due January 31 after the close of the calendar year)
• Allowed only for employers who owe $1,000 or less in total federal payroll taxes per year
• Only available if the IRS has notified you in writing to use this form
• Simplifies tax filing for very small employers with minimal payroll tax obligations

Who Qualifies for Form 944?

The IRS determines who is able to file Form 944

You are a small employer who expects to owe $1,000 or less in total federal payroll taxes (Social Security, Medicare, and federal income tax withholding) for the entire calendar year,
AND
The IRS has notified you in writing that you should file Form 944 instead of Form 941

Do NOT switch to Form 944 on your own initiative. The IRS sends you a notice when you are required to switch. If you have not received a notice from the IRS, continue filing Form 941.

How to Update Filer Type in Payroll

IMPORTANT: Only make this change if you have received a written notice from the IRS requiring you to file Form 944. Changing this setting incorrectly will cause your federal payroll tax returns to be incorrect.

Follow these steps to update your Federal Filer Type in the software:

1. Go to Settings > Payroll Settings > Tax Settings > Show Advanced Tax Settings.
2. In the Advanced Tax Settings section at the bottom of the page, choose “944” for the Federal Filer Type.
3. Click “Save” to apply the changes.

*If you are not a 944 filer, leave the default setting as “941.”

If you are a Full Service Payroll customer and receive a 944 notice, update this setting in Patriot and contact Patriot Support to notify our tax team. This ensures your federal tax filings are switched to the annual Form 944 schedule correctly.

FAQs about 944 Filer Type

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