File your initial Form 941 for the quarter in which you first paid wages that are subject to social security and Medicare taxes or subject to federal income tax withholding. File Form 941 only once for each quarter.
Your Form 941 is due by the last day of the month that follows the end of each quarter, unless the date falls on a weekend or holiday and then it's due the next business day.
Click here to learn more about the Form 941 due date information.
File Form 943 if you paid wages to one or more farmworkers and the wages were subject to federal income tax withholding or social security and Medicare taxes.
Form 943 must be filed annually by the last day of January following the tax year. If the due date falls on a weekend or holiday, the form is due the next business day.
File Form 944 if you have smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.
Form 944 must be filed annually by the last day of January following the tax year. If the due date falls on a weekend or holiday, the form is due the next business day.
Employers liable for Railroad Retirement Taxes must file Form CT-1 annually. It covers taxes under the Railroad Retirement Tax Act (RRTA).
Form CT-1 must be filed annually by the last day of February following the tax year. If the due date falls on a weekend or holiday, the form is due the next business day.
