Which of the following forms is used for an employer with an annual employment tax liability of less than $1000?

The correct form for an employer with an annual employment tax liability of less than $1,000 is Form 944. This form is specifically designed for smaller employers, allowing them to file their payroll tax returns on an annual basis instead of quarterly. By using Form 944, these employers can simplify their reporting requirements, making it easier to manage their tax obligations.

In contrast, Form 941 is a quarterly payroll tax form that larger employers typically use to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. This form is not suitable for those with a low annual tax liability, as it requires more frequent reporting.

Form W-2 is used to report wages and tax withholding for employees at the end of the year, while Form W-4 is utilized by employees to indicate their tax withholding preferences to their employer. Neither of these forms is related to the annual employment tax liability or the frequency of tax filing requirements for employers.