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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.