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?