What is Form 941 and who has to file it?

Who files and who does not (Instructions for Form 941, March 2026):

• After your first Form 941, you file every quarter even if you have no taxes to report, unless you filed a final return or an exception applies.
• If the IRS notified you to file Form 944, you file that once a year instead.
• Seasonal employers do not file for quarters with no wages and tell the IRS by checking line 18.
• Employers of household employees usually do not file it (see Schedule H), and farm wages go on Form 943.
• A single-member LLC with employees files using the LLC's own name and EIN.
• A sole proprietor with no employees pays no wages, so generally has nothing to report on Form 941; owners pay their own Social Security and Medicare through self-employment tax.

Not reported on Form 941: backup withholding and withholding on pensions or gambling winnings (Form 945), and federal unemployment tax (Form 940).

For 2026, Social Security tax is 6.2% each for employer and employee on wages up to $184,500, and Medicare tax is 1.45% each with no wage limit. General information, not tax advice.