Who is required to file form 944?

The requirement to file Form 944 applies specifically to employers with an annual tax liability of less than $1,000. This form is designed for small employers who do not need to file payroll tax returns quarterly. Instead of the quarterly Form 941, these employers can file annually, simplifying the reporting process for businesses with minimal tax liability.

Employers with farmworkers are generally required to file Form 943 instead of Form 944, which is specifically for agricultural employers. Meanwhile, any employer with employees is more broadly categorized and could potentially file different forms based on their specific tax liabilities and circumstances. Lastly, foreign companies with U.S. source income would typically have obligations related to Form 1042 or other tax forms, but they are not subject to Form 944 unless they meet the specific criteria regarding annual tax liabilities. Thus, the focus on tax liability below $1,000 clearly defines the specific grouping of employers required to utilize Form 944.