| What are the exceptions to employers to file Form 941?
The IRS has specifically identified some special rules to allow exceptions for employers to file the Form 941. These special rules apply to the following types of employers as follows;
1.Seasonal employers.
Seasonal employers do not have to file a Form 941 for quarters in which they have no tax liability because they have paid no wages. To tell the IRS that you will not file a return for one or more quarters during the year, check the box on line 19 every quarter you file Form 941.
2. Employers of household employees
Employers of household employees do not usually file Form 941.
3. Employers of farm employees
Employers of farm employees do not usually file Form 941.
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