Form 944: Employers are required to file Form 944 if their annual tax liability is less than $1,000 for Social Security, Medicare, and withheld federal income tax. These employers will file Form 944 annually instead of every quarter, and usually are smaller employers.
Form 941: If an employer's tax liability and withheld federal income tax is more than $1,000 per year, then they will need to use Form 941 and file it quarterly.
Form 944 vs. 941: Which filing form should I choose?
