Can my foreign-owned LLC file Form 944 instead of quarterly Form 941?
I have a tiny foreign-owned LLC with one part-time employee whose total annual wages are about $8,000. Filing Form 941 every quarter seems like a lot of paperwork for such a small amount. I heard there's a Form 944 for small employers that lets you file just once a year. Am I eligible? How do I switch from 941 to 944? Is there a downside to filing 944 instead?
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