Form 941 is used by employers to report federal income tax withheld from employees' wages, as well as Social Security and Medicare taxes. Employers also use this form to report their share of Social Security and Medicare taxes. It is typically filed quarterly by employers who pay wages subject to these taxes.

Employers who pay wages subject to federal income tax withholding, Social Security, and Medicare taxes.

Form 941 is the Employer’s Quarterly Federal Tax Return used to report payroll taxes withheld from employees' wages and the employer's share of Social Security and Medicare taxes.

Form 941 must be submitted by the last day of the month following the end of each quarter.

Yes, Form 941 can be filed electronically through an IRS-authorized e-file provider.

You should file Form 941-X to correct any mistakes made on a prior Form 941.

If you have no employees and do not pay wages subject to federal taxes, you generally do not need to file Form 941.