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TREAS/IRS RIN: 1545-BR40 Publication ID: Spring 2025 
Title: ●Decommissioning Form 944, Form 941-PR, and Form 941-SS 
Abstract:

These proposed regulations amend requirements for filing returns under FICA and returns of income tax withheld under section 6011 and 31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations. The proposed regulations eliminate the Employers’ Annual Federal Tax Program (Form 944) and generally require employers who previously filed these forms to file Form 941, Employer’s Quarterly Federal Tax Return.  The proposed regulations also discontinue Form 941-PR and Form 941-SS.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 31.6011(a)(1)    26 CFR 31.6011(a)(4)   
Legal Authority: 26 USC 7805    26 USC 6011   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG: Drafting: Michael Franklin Reviewing: Adrienne Griffin Treasury: Natasha Goldvug
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael A. Franklin
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6844
Email: michael.a.franklin@irscounsel.treas.gov