26 C.F.R. § 31.6011(a)-4T Returns of income tax withheld (temporary).
Title 26 - Internal Revenue
(a)(1) through (a)(3) [Reserved] For further guidance, see §31.6011(a)–4(a)(1) through (a)(3). (4) Employers in the Employers' Annual Federal Tax Program (Form 944)—(i) In general. For taxable years beginning on or after January 1, 2006, employers notified of their qualification for the Employers' Annual Federal Tax Program (Form 944) are required to file a Form 944, “Employer's Annual Federal Tax Return.” The Internal Revenue Service (IRS) will notify employers in writing of their qualification for the Employers' Annual Federal Tax Program (Form 944). For provisions relating to the time and place for filing returns, see §§31.6071(a)–1 and 31.6091–1, respectively. (ii) Qualification for the Employers' Annual Federal Tax Program (Form 944). The IRS will send notifications of qualification for the Employers' Annual Federal Tax Program (Form 944) to employers with an estimated annual employment tax liability of $1,000 or less. New employers who timely notify the IRS that they anticipate their estimated annual employment tax liability to be $1,000 or less will be notified of their qualification for the Employers' Annual Federal Tax Program (Form 944). If an employer in the Employers' Annual Federal Tax Program (Form 944) reports an annual employment tax liability of more than $1,000, the IRS will notify the employer that the employer's filing status has changed and that the employer will be required to file the quarterly Form 941 for succeeding tax years. (iii) Exception to qualification for the Employers' Annual Federal Tax Program (Form 944). Notwithstanding notification by the IRS of qualification for the Employers' Annual Federal Tax Program (Form 944), an employer may file Form 941 if— (A) One of the following conditions applies— (1) The employer anticipates that its annual employment tax liability will exceed $1,000, or (2) The employer prefers to electronically file Forms 941 quarterly in lieu of filing Form 944 annually; (B) The employer contacts the IRS, pursuant to the instructions in the IRS' written notification, to request to file Form 941; and (C) The IRS sends the employer a written notification that the employer's filing requirement has been changed to Form 941. (b) through (c) [Reserved] For further guidance, see §31.6011(a)–4(b) through (c). [T.D. 9239, 71 FR 14, Jan. 3, 2006]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
§ 31.6011(a)-4T Returns of income tax withheld (temporary).
