Free 2008 Form 944 - Federal

Form

944 for 2008:

Employer's ANNUAL Federal Tax Return
Department of the Treasury -- Internal Revenue Service -- OMB No. 1545-2007

Who Must File Form 944 You must file annual Form 944 instead of filing quarterly Forms 941 only if the IRS notified you in writing.

Employer identification number (EIN) Name (not your trade name) Trade name (if any) Address
Number Street Suite or room number

City

State

ZIP code

Read the separate instructions before you complete Form 944. Type or print within the boxes. Part 1: Answer these questions for 2008.
1 Wages, tips, and other compensation 2 Income tax withheld from wages, tips, and other compensation 3 If no wages, tips, and other compensation are subject to social security or Medicare tax 4 Taxable social security and Medicare wages and tips: Column 1 Column 2 4a Taxable social security wages 4b Taxable social security tips 4c Taxable Medicare wages & tips 1 2 3

. .
Check and go to line 5.

. . .

.124 = .124 = .029 =

. . .
4d 5

4d Total social security and Medicare taxes (Column 2, lines 4a + 4b + 4c = line 4d) 5 Total taxes before adjustments (lines 2 + 4d = line 5) 6 TAX ADJUSTMENTS. Read the instructions for line 6 before completing lines 6a through 6e. 6a Current year's adjustments 6b Prior years' income tax withholding adjustments. Attach Form 941c 6c Prior years' social security and Medicare tax adjustments. Attach Form 941c 6d Special additions to federal income tax. Attach Form 941c 6e Special additions to social security and Medicare taxes. Attach Form 941c 6a 6b 6c 6d 6e

. .

. . . . .
6f 7 8 9 10

6f TOTAL ADJUSTMENTS. Combine all amounts on lines 6a through 6e 7 Total taxes after adjustments. Combine lines 5 and 6f 8 Advance earned income credit (EIC) payments made to employees 9 Total taxes after adjustment for advance EIC (line 7 ­ line 8 = line 9) 10 Total deposits for this year, including overpayment applied from a prior year

11 Balance due. If line 9 is more than line 10, write the difference here. For information on how to pay, see the instructions 11 12 Overpayment. If line 10 is more than line 9, write the difference here You MUST complete both pages of Form 944 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Cat. No. 39316N

. . . . . .
Check one Apply to next return. Send a refund. Next
Form

12

.

944

(2008)

Name (not your trade name)

Employer identification number (EIN)

Part 2: Tell us about your tax liability for 2008.
13 Check one: Line 9 is less than $2,500. Go to Part 3. Line 9 is $2,500 or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate $100,000 or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below. Jan. Apr. Jul. Oct. 13a Feb. 13b Mar. 13c

. . .

13d May 13e Jun. 13f

. . .

13g Aug. 13h Sep. 13i

. . .

13j Nov. 13k Dec. 13l

Total liability for year. Add lines 13a through 13l. Total must equal line 9. 14

13m

. . . .

If you made deposits of taxes reported on this form, write the state abbreviation for the state where you made your deposits OR write MU if you made your deposits in multiple states.

Part 3: Tell us about your business. If question 15 does NOT apply to your business, leave it blank.
15 If your business has closed or you stopped paying wages... Check here and enter the final date you paid wages. / /

Part 4: May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details. Yes. Designee's name and phone number Select a 5-digit Personal Identification Number (PIN) to use when talking to IRS. No. ( ) ­

Part 5: Sign here. You MUST complete both pages of Form 944 and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign your name here

Print your name here Print your title here / / Best daytime phone ( ) ­

Date

Paid preparer's use only
Preparer's name Preparer's signature Firm's name (or yours if self-employed) Address City State

Check if you are self-employed Preparer's SSN/PTIN Date EIN Phone ZIP code ( ) ­ / /

Page

2

Form

944

(2008)

Form 944-V, Payment Voucher
Purpose of Form
Complete Form 944-V, Payment Voucher, if you are making a payment with Form 944, Employer's ANNUAL Federal Tax Return. We will use the completed voucher to credit your payment more promptly and accurately, and to improve our service to you. If you have your return prepared by a third party and make a payment with that return, please provide this payment voucher to the return preparer. Caution. Use Form 944-V when making any payment with Form 944. However, if you pay an amount with Form 944 that should have been deposited, you may be subject to a penalty. See Deposit Penalties in section 11 of Pub. 15 (Circular E).

Specific Instructions
Box 1--Employer identification number (EIN). If you do not have an EIN, apply for one on Form SS-4, Application for Employer Identification Number, and write "Applied For" and the date you applied in this entry space. Box 2--Amount paid. Enter the amount paid with Form 944. Box 3--Name and address. Enter your name and address as shown on Form 944. Enclose your check or money order made payable to the "United States Treasury" and write your EIN, "Form 944," and "2008" on your check or money order. Do not send cash. Do not staple Form 944-V or your payment to Form 944 (or to each other). Detach Form 944-V and send it with your payment and Form 944 to the address provided in the Instructions for Form 944. Note. You must also complete the entity information above Part 1 on Form 944.

Making Payments With Form 944
To avoid a penalty, make your payment with your 2008 Form 944 only if one of the following applies. Your net taxes for the year (line 9 on Form 944) are less than $2,500 and you are paying in full with a timely filed return. You already deposited the taxes you owed for the first, second, and third quarters of 2008, and the tax you owe for the fourth quarter of 2008 is less than $2,500, and you are paying, in full, the tax you owe for the fourth quarter of 2008 with a timely filed return. You are a monthly schedule depositor making a payment in accordance with the Accuracy of Deposits Rule. See section 11 of Pub. 15 (Circular E), Employer's Tax Guide, for details. In this case, the amount of your payment may be $2,500 or more. Otherwise, you must deposit your payment at an authorized financial institution or by using the Electronic Federal Tax Payment System (EFTPS). See section 11 of Pub. 15 (Circular E) for deposit instructions. Do not use Form 944-V to make federal tax deposits.

¡ 944-V
Form
Department of the Treasury Internal Revenue Service (77)

Payment Voucher
Do not staple this voucher or your payment to Form 944.
2

OMB No. 1545-2007

2008
Dollars Cents

1 Enter your employer identification number (EIN).

Enter the amount of your payment.
3 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.

Ê

Detach Here and Mail With Your Payment and Form 944.

Form 944 (2008)

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure and collect the right amount of tax. Subtitle C, Employment Taxes, of the Internal Revenue Code imposes employment taxes on wages, including income tax withholding. This form is used to determine the amount of the taxes that you owe. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires filers and paid prepareres to provide their identification numbers. If you fail to provide this information in a timely manner, you may be subject to penalties and interest. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books and records relating to a form or instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of

Justice for civil and criminal litigation, and to cities, states, and the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. The time needed to complete and file Form 944 will vary depending on individual circumstances. The estimated average time is: Recordkeeping Learning about the law or the form Preparing the form Copying, assembling, and sending the form to the IRS 12 hrs., 12 min. 40 min. 1 hr., 49 min. 16 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making Form 944 simpler, we would be happy to hear from you. You can write to: Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 944 to this address. Instead, see Where Should You File? on page 4 of the Instructions for Form 944.