Taxpayers who owe $1,000 or less in total employment tax per year may file their employmentrntax returns under the Form 944 Program. See ¶25,476.rnFiling a return. Every quarter, employers are required to file a return of withheld income and Social Securityrntaxes. Generally, Internal Revenue Service Form 941, Employer's Quarterly Federal Tax Return, is used for thisrnpurpose.
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