Federal law requires you take out certain taxes from your employees' pay. Each time you pay wages, you must withhold certain amounts for federal income tax, social security tax, and Medicare tax. IRS Form 941 reports the taxes you withheld from employees to the IRS. Employers who paid wages or tips, and withheld federal income, social security, medicare, and additional medicare taxes need a 941 Form.
Seasonal employers do not have to file a 941 Form for quarters of the tax year in which they paid no wages. Employers of household employees do not usually file Form 941. Employers of farm employees do not usually file Form 941.
The IRS Form 941 is typically accompanied with payment. This depends on your business’ independent tax information. If the IRS requires additional information they will contact you by mail.