Can you file an annual employer tax return?

Usually employers must file quarterly on Form 941 to report employment taxes. However, “small employers” can file an annual return (Form 944). This form is only for an employer owing $1,000 or less in employment taxes. This annual form can’t be used unless the IRS sends a notification of eligibility or you submit a request to the IRS to use the annual form. #IdeaoftheDay