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 of Publication 15 (Circular E), Employer's Tax Guide for 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, Publication 926, Household Employer's Tax Guide for more information.
- Employers of farm employees do not usually file Form 941. See Form 943, Employer's Annual Federal Tax Return for Agricultural Employees E and Publication 51 (2015), (Circular A), Agricultural Employer's Tax Guide .