Which form must be completed annually by all employers, regardless of liability? Form 940. Form 941. Form 943. Form 944. Mark for follow up Question 35 of 35. An employer is allowed to use form 944 when: Their annual payroll tax liability is $1,500 or less. They are a new employer, in which case form 944 is required. They make a request to use Form 944 and the request is pending. They receive notification from the IRS that use of Form 944 is approved