| Fortunately, you are not required to file these forms! These forms are only required when you have reported employees. In other words, you are paying them a paycheck and withholding their federal, state and social security/medicare taxes. For your information, Form 940 and 944 relate to the "Employer’s ANNUAL Federal Tax Return" both of which do not apply to your particular circumstances.
By the way, it is worth checking with your CPA to determine whether or not these consultants meet the definition of outside contractors and that you are not going to be subject to payroll taxes. | 
