Filing a return. Every quarter, employers are required to file a return of withheld income and Social Security taxes. Generally, Internal Revenue Service Form 941, Employer's Quarterly Federal Tax Return, is used for this purpose.rnForm 941 is used by all employers subject to federal income tax withholding, FICA taxes or both, except:rn1. employers paying wages to agricultural employees must use Form 943;rn2. employers whose principal place of business is in Puerto Rico (Form 941-PR) or in Guam, American Samoa, Mariana Islands or the Virgin Islands (Form 941-SS) use variations of Form 941; andrn3. employers who have received written notification by the District Director of the IRS to make monthly returns on Form 941-M.
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