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Instructions for Form 941›(Rev. March 2026)›Specific Instructions:

Part 3: Tell Us About Your Business

Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

In Part 3, answer only those questions that apply to your business. If the questions don’t apply, leave them blank and go to Part 4.

17. If Your Business Has Closed... If you go out of business or stop paying wages, you must file a final return. To tell the IRS that a particular Form 941 is your final return, check the box on line 17 and enter the final date you paid wages in the space provided. For additional filing requirements, including information about attaching a statement to your final return, see If Your Business Has Closed, earlier.

18. If You’re a Seasonal Employer... If you hire employees seasonally—such as for summer or winter only—check the box on line 18. Checking the box tells the IRS not to expect four Forms 941 from you throughout the year because you haven’t paid wages regularly.

Generally, we won’t ask about unfiled returns if at least one taxable return is filed each year. However, you must check the box on line 18 on every Form 941 you file. Otherwise, the IRS will expect a return to be filed for each quarter.

Also, when you complete Form 941, be sure to check the box on the top of the form that corresponds to the quarter reported.

14 Instructions for Form 941 (Rev. 3-2026)

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▸Contents — Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return
Instruction 941 — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return

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