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IRS Form Finder: Determine Which Employment Tax Form Your Business Must File
Payroll tax forms differ by employee type, wage amount, and IRS requirement. Answer a few questions about your business, and we'll tell you which of Form 941, 943, 944, 940, or 945 applies, plus whether you'll also need to issue Form W-2 at year-end.
Does your business currently pay wages to any workers?
This determines whether any employment tax filing requirement exists yet.
Yes
I currently pay wages to at least one worker.
Not yet
I have an EIN but haven't started paying wages.
What type of workers do you pay wages to?
This determines which family of IRS forms applies to your business.
Farm or agricultural workers only
Field labor, ranch hands, farm equipment operators, and similar farm work.
General business employees only
Office, retail, construction, or service staff, with no farm labor.
Both farm workers and general business employees
For example, a farm with office or sales staff.
A household employee only
A nanny, housekeeper, or private caregiver working in your home.
Have your agricultural wages reached either IRS threshold this year?
Meeting either threshold generally makes farm wages subject to federal income tax withholding, Social Security, and Medicare tax.
Yes
I've paid $150 or more in cash wages to at least one farmworker, or $2,500 or more in total wages to all farmworkers combined.
No
My farm wages are below both thresholds so far this year.
Not sure yet
I'm still tracking payroll for the year.
Have you paid your employees wages that are subject to federal income tax withholding, Social Security, or Medicare tax?
Most cash wages paid to employees meet this test. This determines whether Form 941 or Form 944 may apply.
Yes
These wages are taxable.
No
No taxable wages have been paid yet.
Not sure
I need help determining whether the wages are taxable.
Has the IRS notified you in writing to file annually instead of quarterly?
Form 944 applies only when the IRS notifies or approves the employer to file annually.
Yes
The IRS notified me in writing to file Form 944.
No notice, but I expect very low wages
Roughly $5,000 or less in total wages this year.
No
I expect regular, ongoing payroll.
Have you paid your household employee $1,000 or more in cash wages in any single calendar quarter?
Household employers use this lower FUTA threshold. Meeting it means Form 940 applies in addition to Schedule H.
Yes
No
Not sure yet
Does your business meet either federal unemployment (FUTA) test?
For farm labor: paying $20,000 or more in cash wages to farmworkers in any calendar quarter, or employing 10 or more farmworkers for parts of a day in 20 or more different weeks. What is the FUTA test?
Yes
At least one of the tests applies.
No
Neither test applies.
Not sure yet
I haven't totaled quarterly wages or tracked workweeks.
Do you make nonpayroll payments that require federal withholding?
This may cover pensions or annuity distributions, gambling winnings, or backup withholding, separate from employee wages.
Yes
No
Your Employment Tax Filing Requirement(s)
Form 943: Employer’s Annual Federal Tax Return for Agricultural Employees
Reports federal income tax withheld plus Social Security and Medicare tax for farmworkers.
Frequency: Annually
Due date: January 31
Form 940: Employer’s Annual Federal Unemployment (FUTA) Tax Return
Reports federal unemployment tax, an employer-only cost never withheld from workers.
Frequency: Annually
Due date: January 31
Form 945: Annual Return of Withheld Federal Income Tax
Reports federal income tax withheld from nonpayroll payments like pensions or gambling winnings.
Frequency: Annually
Due date: January 31
Also required: Form W-2
Since you pay wages to employees that are subject to federal income tax withholding, Social Security, or Medicare tax, you’ll also need to file Form W-2 for each employee, reporting their annual wages and withholding. This applies regardless of which forms above apply to you.
Due to employee and SSA: Annually
Disclaimer: This result is based only on the answers you provided and is not a final determination. Confirm your filing requirement using the IRS Employer’s Tax Guide (Publication 15) , the instructions for the specific form, or by calling the IRS at 800-829-4933 before you file.
Comparing All Five Forms at a Glance
Five federal forms cover employment tax obligations, and most businesses only need one or two of them. The table below shows how they differ.
The sections underneath answer the specific comparisons employers search for most.
| FORM 941 | FORM 943 | FORM 944 | FORM 940 | FORM 945 | |
|---|---|---|---|---|---|
| Who files | General (non-farm) employers with taxable wages | Agricultural employers who meet the $150 / $2,500 wage threshold | The smallest employers, only after IRS approval | Employers meeting the FUTA wage or workweek test | Payers of nonpayroll amounts (pensions, gambling winnings, backup withholding) |
| What it reports | Income tax withheld, Social Security, Medicare | Same taxes, for farm wages | Same taxes as 941, once a year | Federal unemployment (FUTA) tax, employer-paid only | Income tax withheld from nonpayroll payments |
| Frequency | Quarterly | Annual | Annual | Annual | Annual |
| Due date | Apr 30, Jul 31, Oct 31, Jan 31 | January 31 | January 31 | January 31 | January 31 |
Form 941 vs 943: what's the difference?
Form 941 and Form 943 both report federal income tax, Social Security, and Medicare withholdings, but they differ by industry type and schedule.
Form 941 is filed quarterly by standard non-farm businesses, while Form 943 is filed annually by employers who pay wages to agricultural employees (farmworkers).
| FORM 941 | FORM 943 | |
|---|---|---|
| Who must file | General (non-farm) business employers with employees subject to federal income tax, Social Security, or Medicare withholding | Agricultural employers who pay any one farmworker $150+ cash in the year, or $2,500+ total wages to all farmworkers combined |
| Tax reported | Federal income tax withheld, plus Social Security and Medicare tax | Federal income tax withheld, plus Social Security and Medicare tax on farm wages |
| Filing frequency | Quarterly (4x a year) | Annually (once a year) |
| Due dates | Apr 30, Jul 31, Oct 31, Jan 31 | January 31, for the prior year |
Form 941 vs 944: which one applies to you?
941 vs 944 usually isn't a choice you make yourself. Form 941 is the default quarterly return, while Form 944 is an annual alternative for the very smallest employers — available only after IRS written notice or approval. For the full breakdown of eligibility, deadlines, and how to switch between the two, see our dedicated guide.
940 vs 941 vs 944: understanding all three
This is the comparison most new employers actually need. 940 vs 941 vs 944 aren't competing options — they answer three different questions,
and many businesses file more than one of them in the same year.
| FORM 940 | FORM 941 | FORM 944 | |
|---|---|---|---|
| What it reports | Federal unemployment (FUTA) tax — employer-paid only | Withheld income tax + Social Security + Medicare | Same taxes as 941, once a year |
| Frequency | Annual | Quarterly | Annual |
| Who files | Employers who paid $1,500+ in wages in any quarter, or had an employee for parts of a day in 20+ weeks | Most general employers, every quarter | Only employers approved or notified by the IRS |
| Paid by | Employer only — never withheld from employees | Employer & employee shares | Employer & employee shares |
Beyond Federal Filing: Stay Compliant with State Requirements
Forms 941, 943, 944, 940, and 945 are federal filings. Most states layer their own requirements on top, commonly state income tax withholding, state unemployment insurance (SUI/SUTA), and new hire reporting. These vary significantly by state. Some states have no income tax withholding at all, while others combine withholding and unemployment insurance into a single form. Check your state's specific requirements before assuming your federal filing covers everything.
Frequently Asked Questions
Generally, yes. Once you file your first Form 941, the IRS expects a return every quarter, including quarters with no wages, unless you are a seasonal employer (marked on the return) or have filed a final return because the business closed.
In most cases, yes. Agricultural wages are reported on Form 943, and wages paid to non-farm employees are reported on Form 941 (or Form 944, if approved). Both may also trigger a separate Form 940 filing requirement.
No. Filing Form 944 requires written notification or approval from the IRS. If you believe you qualify but have not been notified, contact the IRS directly to request the change before switching from quarterly Form 941.
Form 940 reports federal unemployment (FUTA) tax, which is paid entirely by the employer and never withheld from employee wages. It is a separate annual filing. Most employers who meet the wage or workweek thresholds file Form 940 in addition to Form 941, 943, or 944.
FUTA (Federal Unemployment Tax Act) determines whether you owe federal unemployment tax and must file Form 940. Under the general test, you must file if you paid $1,500 or more in wages in any single calendar quarter, or had at least one employee working any part of a day in 20 or more different weeks in the year. Household employers use a lower threshold of $1,000 per quarter, and agricultural employers use a higher one of $20,000 per quarter, or 10 or more farmworkers in 20 or more weeks.
Form 945 reports federal income tax withheld from nonpayroll payments, such as pensions, annuities, gambling winnings, and backup withholding. It is filed separately from employee payroll and does not replace Form 941, 943, or 944.
Backup withholding is federal income tax that a payer must withhold and send to the IRS on certain payments, most often when the payee hasn't provided a valid taxpayer identification number. It's reported on Form 945 and is separate from the withholding done on employee wages.
Generally, no. Wages paid to a household employee, such as a nanny or caregiver, are reported on Schedule H of Form 1040, not on Form 941, 943, or 944. Federal unemployment tax for household employees also uses a lower threshold: $1,000 or more in cash wages in any calendar quarter.
Generally, yes. If you pay wages to employees that are subject to federal income tax withholding, Social Security, or Medicare tax, you must also file Form W-2 for each employee, reporting their annual wages and withholding. This applies whether you file Form 941, 943, or 944, and is due January 31 to both the employee and the Social Security Administration.
No. This tool provides a directional estimate based on the answers provided and does not account for every exception in the IRS rules. Confirm your filing requirement using the official form instructions, IRS Publication 15, or a licensed tax professional.
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