Regulation & law · 29/12/2008Updated: 10/17/2026 · 1 min read

IRS Proposes Changes to Annual Federal Tax Return and Deposit Rules

The Internal Revenue Service (IRS) is issuing temporary regulations to allow certain employers to file a Form 944, 'Employer's Annual Federal Tax Return,' instead of Form 941, 'Employer's Quarterly Federal Tax Return,' and provides an additional method for employers to determine de minimis employment taxes.