Under what circumstances should you file Tax Form 941?

Answer by Wray Rives:

You file a Form 941, if during the previous quarter you had any of the following:
  • Wages you paid.
  • Tips your employees received.
  • Federal income tax you withheld.
  • Both the employer's or the employee's share of social security and Medicare taxes you withheld.
  • Additional Medicare Tax withheld from employees.
  • Current quarter's adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance.
After you file your first 941, then you need to file a 941 every quarter afterwards, even if you have no taxes to report unless one of the following applies:

Under what circumstances should you file Tax Form 941?