Business & farm

in an active S-Corp, the IRS wants the shareholders/employees to take a salary for the year assuming they perform services for the S-Corp

no 941 is required until a salary is paid after that a 941 must be filed every quarter.

the following link provides 941 instructions including the rules for when payroll taxes must be deposited

https://www.irs.gov/pub/irs-pdf/i941.pdf 

besides form 941 the S-Corp must file form 940 annually

form

https://www.irs.gov/pub/irs-pdf/f940.pdf   

instructions including when taxes must be deposited

https://www.irs.gov/pub/irs-pdf/f940.pdf 

 

I don't know what state you're in but if it has a state income tax then quarterly withholding tax filings may be required in addition, you may have to register with the state's unemployment compensation bureau and file quarterly state unemployment compensation returns. some states require filing even if no taxable wages are paid.