You'll typically file report your federal payroll tax liability on the Form 941 (quarterly) or the Form 944 (annual) federal tax return — not both.

The IRS will notify you which form you should file. If you're not sure which form you should file, contact the IRS.

Yes, customers who have an Enhanced Payroll subscription can e-file Form 944 from QuickBooks.

You must file Form 945-A: Annual Record of Federal Tax Liability and file it with Form 944 if the IRS considers you a semiweekly depositor.

Note: Do not complete Form 945-A if you are a monthly depositor, unless you accumulate $100,000 in tax liability during any month of the year and, consequently, become a semiweekly depositor for the remainder of the year.

Form 945-A lists the schedule of payments made throughout the calendar year. The total tax liability must match Line 9 on Form 944.