Questions: Who would determine when Form 944 should be used?
IRS notification
IRS website
Company management
Company board of directors
Transcript text: Who would determine when Form 944 should be used?
IRS notification
IRS website
Company management
Company board of directors
Solution
Answer
The answer is IRS notification.
Explanation
Option 1: IRS notification
The IRS (Internal Revenue Service) is responsible for determining when Form 944 should be used. They notify eligible small employers who can file this form instead of the more frequent Form 941. This notification is based on the employer's payroll tax liability.
Option 2: IRS website
While the IRS website provides information and guidelines about Form 944, it does not determine when it should be used. The website serves as a resource for understanding the form and its requirements.
Option 3: Company management
Company management does not have the authority to determine when Form 944 should be used. They must follow the IRS's instructions and notifications regarding tax filings.
Option 4: Company board of directors
Similar to company management, the company board of directors does not determine the use of Form 944. This decision is made by the IRS based on specific criteria.