I’m a seasonal employer. Do I need to file form 941?

Last modified 4/24/2023 3:00:37 AM EST

The IRS requires you to file at least one 941 for the year, even if you’re a seasonal employer or if your business doesn’t operate all year, you must still file 941 for the respective quarters when your business was active, has paid wages to your employees, and withheld taxes. 

To indicate your status as a seasonal employer, make sure to check the 'Seasonal Employer' box (Line 18) on every Form 941 you file with the IRS.