This document contains temporary regulations establishing the Employers' Annual Federal Tax Program (Form 944) (hereinafter referred to as the Form 944 Program). The temporary regulations relate to sections 6011 and 6302 of the Internal Revenue Code (Code) concerning reporting and paying income taxes withheld from wages and reporting and paying taxes under the Federal Insurance Contributions Act (FICA) (collectively, employment taxes). These temporary regulations provide requirements for filing returns under FICA and returns of income tax withheld under section 6011 and Sec. Sec. 31.6011(a)-1 and 31.6011(a)- 4 of the Employment Tax Regulations. These temporary regulations generally require employers who receive written notification from the Commissioner of their qualification for the Form 944 Program to file a Form 944, "Employer's Annual Federal Tax Return," rather than Form 941, "Employer's Quarterly Federal Tax Return." In addition, these temporary regulations provide requirements for employers to make deposits of employment taxes under section 6302 and Sec. 31.6302-1. These temporary regulations permit employers in the Form 944 Program to deposit or remit their accumulated employment taxes annually with their Form 944 if they satisfy the provisions of the de minimis deposit rule, as modified. Also, these temporary regulations modify the lookback period used to determine an employer's status as a monthly or semi-weekly depositor. The portions of this document that are final regulations provide necessary cross-references to the temporary regulations as well as technical revisions. The technical revisions correct the table of contents in Sec. 31.6302-0 and a cross-reference in Sec. 31.6302- 1(e)(2) and remove all references to an IRS district director, as that position no longer exists within the IRS. In addition, a cross- reference to the temporary regulations under section 6011 was added to the final regulations under section 6071, regarding the time for filing r