From the instructions for form 941: Employers can choose to file Forms 941 instead of Form 944. Employers that would otherwise be required to file Form 944, Employer's ANNUAL Federal Tax Return, can notify the IRS if they want to file quarterly Forms 941 instead of annual Form 944. To request to file quarterly Forms 941 to report your social security and Medicare taxes for the 2015 calendar year, you must either call the IRS at 1-800-829-4933 between January 1, 2015, and April 1, 2015, or send a written request postmarked between January 1, 2015, and March 16, 2015. After you contact the IRS, the IRS will send you a written notice that your filing requirement has been changed to Forms 941. You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. If you do not receive this notice you must file Form 944 for calendar year 2015. See Rev. Proc. 2009-51, 2009-45 I.R.B. 625, available at www.irs.gov/ irb/2009-45_IRB/ar12.html.