Q: What is a personal allowance? What was the amount of personal allowance for 2014?

A: Personal allowance is the types of withholding allowances that may be claimed by employees for income tax withholding and the purpose and use of form W-4. $3,950 in 2014 and one deduction for spouse as long as he/she are not claimed as a dependent on someone elses taxes. Can't be claimed on other jobs or spouses job.

Q: What is form 944?

A: Replaces Form 941 for employers who owe $1,000 or less in employment taxes for the year

Here is the question that need answer

Would this form be used mostly for larger or smaller businesses? and please explained why.