Purpose of Form
Complete Form 944-V if you’re making a payment with
Form 944. We will use the completed voucher to credit
your payment more promptly and accurately, and to
improve our service to you.
Making Payments With Form 944
To avoid a penalty, make your payment with your 2016
Form 944 only if one of the following applies.
• Your net taxes for the year (Form 944, line 7) are less
than $2,500 and you are paying in full with a timely filed
• You already deposited the taxes you owed for the first,
second, and third quarters of 2016, and the tax you owe
for the fourth quarter of 2016 is less than $2,500, and
you’re paying, in full, the tax you owe for the fourth
quarter of 2016 with a timely filed return.
• Your net taxes for the third quarter are $2,500 or more,
net taxes for the fourth quarter are less than $2,500, and
you didn’t incur a $100,000 next-day deposit obligation
during the fourth quarter.
• You’re a monthly schedule depositor making a payment
in accordance with the Accuracy of Deposits Rule. See
section 11 of Pub. 15, section 8 of Pub. 80, or section 11
of Pub. 179 for details. In this case, the amount of your
payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15, section 8 of Pub. 80,
or section 11 of Pub. 179 for deposit instructions. Don’t
use Form 944-V to make federal tax deposits.
Use Form 944-V when making any payment with
Form 944. However, if you pay an amount with
Form 944 that should’ve been deposited, you
may be subject to a penalty. See section 11 of
Pub. 15, section 8 of Pub. 80, or section 11 of Pub. 179
Box 1—Employer identification number (EIN). If you
don’t have an EIN, you may apply for one online. Go to
IRS.gov and type “EIN” in the search box. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven’t received your EIN by the due date of
Form 944, write “Applied For” and the date you applied in
this entry space.
Box 2—Amount paid. Enter the amount paid with Form
Box 3—Name and address. Enter your name and
address as shown on Form 944.
• Enclose your check or money order made payable to
“United States Treasury” and write your EIN, “Form 944,”
and “2016” on your check or money order. Don’t send
cash. Don’t staple Form 944-V or your payment to Form
944 (or to each other).
• Detach Form 944-V and send it with your payment and
Form 944 to the address provided in the Instructions for
Note: You must also complete the entity information
above Part 1 on Form 944.
Detach Here and Mail With Your Payment and Form 944.
Department of the Treasury
Internal Revenue Service
Don’t staple this voucher or your payment to Form 944.
OMB No. 1545-2007
1 Enter your employer identification
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury”
3 Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code or your city, foreign country name, foreign province/county, and foreign postal code.