Small employers may qualify to change the way they report and pay payroll tax. Generally, employers file Form 941 (Employer’s Quarterly Federal Tax Return) each quarter. Small employers with annual federal employment tax liability of less than $1,000 may now file Form 944 (Employer’s Annual Federal Tax Return) by Jan. 31 of the following year. Qualifying employers may ask the IRS to change their filing frequency from annual to quarterly or quarterly to annually. Requests may be made by U.S. mail (by March 16, 2020) or by phone (by April 1, 2020). If you request a change but the IRS doesn’t grant your request, you must continue with your current filing frequency. Contact us with questions.