12. Filing Forms 941, Form 943, Form 944, or Form 945

Form 941.

If you paid wages subject to federal income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or social security and Medicare taxes, you must file Form 941 quarterly even if you have no taxes to report, unless you filed a final return, you receive an IRS notification that you’re eligible to file Form 944, or the exceptions discussed later apply. Also, if you’re required to file Forms 941 but believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944 instead of Forms 941, you must contact the IRS during the first calendar quarter of the tax year to request to file Form 944. You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. For more information on requesting to file Form 944, including the methods and deadlines for making a request, see the Instructions for Form 944. Form 941 must be filed by the last day of the month that follows the end of the quarter. However, if you made timely deposits in full payment of your taxes for the quarter, you may file by the 10th day of the 2nd month that follows the end of the quarter. See Calendar , earlier.

Form 943.

You must file Form 943 for each calendar year beginning with the first year that you pay $2,500 or more for farmwork or you employ a farmworker who meets the $150 test explained under Social Security and Medicare Taxes in section 9. Don’t report these wages on Form 941, Form 944, or Form 945. File your 2025 Form 943 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

Form 944.

If you receive written notification that you qualify for the Form 944 program, you must file Form 944 instead of Forms 941. You must file Form 944 even if you have no taxes to report (or you have taxes in excess of $1,000 to report) unless you filed a final return for the prior year. If you received notification to file Form 944, but prefer to file Forms 941, you can request to have your filing requirement changed to Forms 941 during the first calendar quarter of the tax year. For more information on requesting to file Forms 941, including the methods and deadlines for making a request, see the Instructions for Form 944. File your 2025 Form 944 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

Form 945.

If you withhold or are required to withhold federal income tax (including backup withholding) from nonpayroll payments, you must file Form 945. All federal income tax withholding from nonpayroll payments that is reported on Forms 1099 or Form W-2G must be included on Form 945 and not on another form such as Form 1040-ES, Estimated Tax for Individuals. Don’t report on Form 945 withholding that is required to be reported on Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. You don’t have to file Form 945 for those years in which you don’t have a nonpayroll tax liability. File your 2025 Form 945 by February 2, 2026. However, if you made timely deposits in full payment of your taxes for the year, you may file by February 10, 2026.

Exceptions.

The following exceptions apply to the filing requirements for Form 941 and Form 944.

Seasonal employers who don’t have to file Forms 941 for quarters when they have no tax liability because they have paid no wages. To alert the IRS you won’t have to file a return for 1 or more quarters during the year, check the “Seasonal employer” box on Form 941, line 18. When you fill out Form 941, be sure to check the box on the top of the form that corresponds to the quarter reported. Generally, the IRS won’t inquire about unfiled returns if at least one taxable return is filed each year. However, you must check the “Seasonal employer” box on every Form 941 you file. Otherwise, the IRS will expect a return to be filed for each quarter.

Household employers reporting social security and Medicare taxes and/or withheld income tax. If you file Form 941, Form 943, or Form 944 for business employees, you may include taxes for household employees on your Form 941, Form 943, or Form 944. Otherwise, report social security and Medicare taxes and income tax withholding for household employees on Schedule H (Form 1040). See Pub. 926 for more information.

Agricultural employers reporting social security, Medicare, and withheld income taxes. Report these taxes on Form 943.