If you are an employer, you must file a quarterly Form 941 to report: Had one or more employees working for the corporation for at least some part of a day in any 20 different weeks during the calendar year (or the preceding calendar year).ĩ41, Employer's Quarterly Federal Tax Return PDF (PDF) or 943, Employer's Annual Federal Tax Return for Agricultural Employees PDF Paid wages of $1,500 or more in any calendar quarter during the calendar year (or the preceding calendar year), or
