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:
- Filed a final 941- You already filed a final 941 return in the previous quarter.
- Seasonal employers- If you are a seasonal employer you do not have to file a Form 941 for quarters in which they have no tax liability because you have paid no wages. To tell the IRS that you will not file a return for one or more quarters during the year, check the box on line 16 every quarter you file Form 941. See section 12 offor more information.
- Employers of household employees do not usually file Form 941. See Pub. 926, Household Employer's Tax Guide, and Schedule H (Form 1040), Household Employment Taxes,for more information.
- Employers of farm employees do not usually file Form 941. SeeE and .