944-SS: Employer’s ANNUAL Federal Tax Return

Last reviewed: 2025-10-17

Use the Form 944-SS: 944-SS: Employer’s ANNUAL Federal Tax Return Tax Form Calculator Form 944-SS: 944-SS: Employer’s ANNUAL Federal Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 944ss state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

What this does: Calculates Social Security and Medicare taxes (including any adjustments) and totals your monthly tax liability for Form 944-SS. Designed for employers in American Samoa, Guam, CNMI, and the U.S. Virgin Islands.

How to use: Enter taxable wages/tips and any adjustments or deposits. The calculator multiplies the correct lines, totals subtotals, and fills the monthly liabilities (line 13a–13l) total. Outputs are rounded to 2 decimals.

Tips: Leave lines you don’t use blank. Use whole dollars or cents—computed totals show 2 decimals. If line 7 is under the annual threshold, select the corresponding option on line 13.

944-SS: Employer’s ANNUAL Federal Tax Return
Part 1: Answer these questions for this year. Employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands can skip lines 1 and 2.
1
2
3	If no wages, tips, and other compensation are subject to social security or Medicare tax							3	Check and go to line 6.
4	Taxable social security and Medicare wages and tips:
					Column 1		Column 2
4a	Taxable social security wages					x =		For 2011, the employee social security tax rate is % and the Medicare tax rate is %. The employer social security tax rate is % and the Medicare tax rate is %
4b	Taxable social security tips					x =
4c	Taxable Medicare wages & tips					x =
4d	Add Column 2, line 4a, Column 2, line 4b, and Column 2, line 4c							4d
5
6	Current year’s adjustments (see instructions)							6
7	Total taxes after adjustments. Combine lines 4d and 6							7
8	Total deposits for this year, including overpayment applied from a prior year and overpayment applied from Form 944-X or Form 941-X							8
9a	COBRA premium assistance payments (see instructions)							9a
9b	Number of individuals provided COBRA premium assistance					9b
10	Add lines 8 and 9a							10
11	Balance due. If line 7 is more than line 10, enter the difference and see instructions							11
12	Overpayment. If line 10 is more than line 7, enter the difference Check one: Apply to next return. Send a refund.
▸ You MUST complete both pages of Form 944-SS and SIGN it.
Part 2: Tell us about your deposit schedule and tax liability for this year.
13	Check one: Line 7 is less than $. Go to Part 3. Line 7 is $ or more. Enter your tax liability for each month. If you are a semiweekly depositor or you accumulate $ or more of liability on any day during a deposit period, you must complete Form 945-A instead of the boxes below.
		13a	Jan.	13d	Apr.	13g	Jul.	13j	Oct.
		13b	Feb.	13e	May.	13h	Aug.	13k	Nov.
		13c	Mar.	13f	Jun.	13i	Sep.	13l	Dec.
Total liability for year. Add lines 13a through 13l. Total must equal line 7.						13m

Check before filing: Confirm line 13m equals line 7. Ensure your deposits (line 10) reflect any COBRA premium assistance on line 9a. Keep this schedule for your records.

Last reviewed: 2025-10-17: If you believe this form requires an update, please contact us.

References: See current IRS guidance for About Form 944-SS and Instructions for who must file and detailed rules.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.