In order to reduce the burden on the smallest of small business taxpayers, the IRS created the Form 944 Program in early 2006 (.05). The Form 944 Program allows taxpayers who owe $1,000 or less in total employment tax per year to file their employment tax returns annually (rather than quarterly using Form 941) and, in most cases, pay the employment tax due with their return (rather than monthly or semi-weeky). Generally, Form 944 is due January 31 of the year following the year for which the return is filed (February 2,2009, for 2008 returns).
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