Most employers must file quarterly employer returns (Form 941) to report withholding and FICA taxes. However, very small employers ($1,000 or less in employment taxes for the year) can file an annual return (Form 944). If the IRS hasn’t already told you to file annually, you can request annual filing by mailing a request to the IRS (mail to IRS, Ogden, UT 84201-0038) or by calling 800-829-4933; the deadline is April 1. Today is also the deadline for transmitting copies of Form 1095-C (if you’re an applicable large employer) or Form 1095-B if you’re a non-ALE but have a self-insured plan (e.g., health reimbursement arrangement) to the IRS. These electronically-submitted copies, accompanied by Form 1094-C or 1094-B are filed with the IRS through the AIR program.