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ITG FAQ #1 Answer-When are Indian tribes responsible for filing Form 941, Employer’s Quarterly Federal Tax Return?

Employers, including Indian tribes, who withhold income tax on wages, or who must pay social security or Medicare tax, must file Form 941, Employer's Quarterly Federal Tax Return, each calendar quarter. The Form 941 returns are due by the last day of the month following the end of each calendar quarter. After filing the first Form 941, a return is required for each quarter, even if there are no taxes to report. There are exceptions for seasonal employers and final returns as explained in the Instructions to Form 941.

Wages subject to federal employment taxes include all pay given an employee for services performed. Wages may be in cash or in other forms. Included are salaries, vacation allowances, bonuses, commissions, and fringe benefits.

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Page Last Reviewed or Updated: 06-Dec-2016