Jun 03, 2025
As an employer, you normally have to file a quarterly Form 941 to report your employees' wages and withholding. Each quarter, if you pay wages subject to income tax withholding (including withholding on sick pay and supplemental unemployment benefits) or Social Security and Medicare taxes you must file Form 941, although there are some exceptions.
However, seasonal employers don't have a Form 941 for quarters where no wages have been paid and, therefore, there is no tax liability. You will find a line on Form 941 that lets you check a box noting that you are a seasonal employer and thus will not have to file a return for every quarter of the year.
The preprinted label on Form 941 doesn't include the date the quarter ended. You need to enter it yourself when you file the return. The IRS doesn't inquire about unfiled returns if at least one taxable return is filed each year. However, you need to check the seasonal employer box on every Form 941 you file.
Some businesses often need to hire workers on a seasonal or part-time basis for help with things like sporting events, holidays, harvest season or commercial fishing. You even may hire temporary help for fireworks stands. Seasonal work is especially common in the hospitality industry. The IRS also has special guidance on independent contractors and employees, and there are detailed rules for farm workers.
You are required to keep good records so that you can file accurate returns. It's a good idea to keep all receipts, payment information and tax data in one location to make filing your taxes easier.
This is just a summary of what can be a complex series of issues, especially in the era of remote workers where lines can be blurred. If you have part-time or seasonal workers, give us a call today, and we'll help make sure you're on track with state and federal taxing authorities. We'll work with you on setting up a record system to keep track of your staff—both permanent and seasonal.
©2025
Sep 24, 2026
Employers are painfully aware that they face a 21st-century skills shortage. Companies are bent on hiring a "new collar" workforce to keep up with advances in technologies like artificial intelligence and automation. Read through to learn about an untapped resource.
Sep 23, 2026
If you're having a problem with the IRS, you have rights! For one, you don’t have to go it alone. You are allowed to have an expert in your corner. Read through for details on the regulations that protect you.
Sep 22, 2026
Inflation is a key challenge that businesses of every size face when developing compensation strategies. Read through to see how your business can position itself in the competitive wage war to attract and retain employees.
Sep 21, 2026
The gig economy, characterized by companies hiring short-term, contract or freelance workers, has been surging since the 2020 pandemic when people were mandated to work remotely. By current estimates, one-third of American workers are doing some form of gig work. Read through to learn more about what this arrangement is doing to traditional payroll structures.
Aug 27, 2026
The pandemic reshaped how and where work gets done, disrupting the U.S. office market and accelerating the shift toward remote and hybrid models. While return-to-office efforts have focused on productivity, collaboration and culture, they have also been influenced by practical concerns such as long-term leases and underused office space. Read through to see how hybrid work continues to evolve.
Aug 26, 2026
Your company has terminated an employee — and now you're bracing for what they might say about their former workplace online. Social media can turn a disgruntled former worker into a very public critic. Read through for an overview of ways to prevent disparagement through culture and policy, deter it with a nondisparagement clause and respond to it with legal help.
More News & Press can be found in our Archive.
