@Critter-3
- Unless they withheld income taxes, the 941s are not required because there are no Social Security/Medicare wages.
- Although the Instructions for 940/FUTA would indicate one should be filed, an IRS agent told me not to file them if all wages are (and always have been) exempt. They don't want a form with a bunch of zeros year after year. In the event the IRS were to request it, the penalty is based on the amount owed, so no penalty would be owed.
- State rules may vary, but most states that I am aware exempt children who are employees of the parent, so no SUTA would be required.
That means in most cases the only requirement is to file the W-2/W-3. But there ARE penalties for filing late.
