Business & farm

Although there is a requirement to pay yourself a reasonable salary (or wages), there is no requirement that the payment be done with any particular frequency.

 

As a result, you can pay yourself once annually. However, note that there may be an obligation to file Form 941 reports (whether you have taxes to report or not) on a quarterly basis, so you should take that into consideration.

 

See https://www.irs.gov/instructions/i941#en_US_202112_publink1000294644