Church has one employee (pastor), no FICA and no W/H. Treasurer has been filing quarterly 941. How does she request a 944 annual reporting period?
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944 Annual return
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To reduce burden for certain small business taxpayers, employers who have an employment tax liability of $1,000 or less for the year will now file Form 944, Employer’s Annual Federal Tax Return, instead of Form 941, Employer’s Quarterly Federal Tax Return. Eligible taxpayers will be notified by mail.
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