Form 944
E181928
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Form 944 canonical | 3 |
| Form 944, Employer’s ANNUAL Federal Tax Return | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T1605614 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 944 Context triple: [Form W-2, relatedForm, Form 944]
-
A.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
B.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
C.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
-
D.
Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
-
E.
Form D
Form D is a notice filing with the U.S. Securities and Exchange Commission that companies use to report certain exempt securities offerings, typically under Regulation D.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 944 Target entity description: Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
-
A.
Form 941
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
-
B.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
C.
Form U4
Form U4 is the uniform registration form used by broker-dealer and investment adviser representatives in the United States to apply for and update their licensing and disclosure information with regulators.
-
D.
Form W-2
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
-
E.
Form D
Form D is a notice filing with the U.S. Securities and Exchange Commission that companies use to report certain exempt securities offerings, typically under Regulation D.
- F. None of above. chosen
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
IRS tax form
ⓘ
United States federal tax form ⓘ |
| administeredBy |
U.S. Department of the Treasury
ⓘ
linked to:
United States Department of the Treasury
|
| appliesIn | United States federal tax system ⓘ |
| appliesTo | employment taxes ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| filingFrequency | annual ⓘ |
| format |
electronic form
ⓘ
paper form ⓘ |
| governingBody | Internal Revenue Service ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| language | English ⓘ |
| officialName |
Form 944, Employer’s ANNUAL Federal Tax Return
ⓘ
linked to:
Form 944
|
| purpose |
to report Medicare taxes
ⓘ
to report Social Security taxes ⓘ to report federal income tax withheld from employees ⓘ |
| regulates | reporting of payroll taxes for eligible small employers ⓘ |
| relatedTo |
Form 940
ⓘ
Form 941 ⓘ |
| replacesForSomeFilers | Form 941 ⓘ |
| requires |
employer identification number
ⓘ
taxes withheld ⓘ total wages paid ⓘ |
| subjectArea |
employment tax compliance
ⓘ
payroll tax reporting ⓘ |
| taxTypeReported |
Medicare tax
ⓘ
Social Security tax ⓘ federal income tax withholding ⓘ |
| usedBy |
employers
ⓘ
small employers ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 944 Description of subject: Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Form 944