As mandated by the Internal Revenue Service, every employer that withholds $1,000 or less a year in federal income and FICA taxes from employees' pay may file Form 944, Employer's Annual Federal Tax Return, on an annual basis.
As mandated by the Internal Revenue Service, every employer that withholds income taxes from nonpayroll payments (e.g., pension payments) must file Form 945, Annual Return of Withheld Federal Income Tax, on an annual basis.