If you always filed form 940 and form 941, you were required to file those forms even if you didn't have employees or pay wages. You would have been notified by the IRS that you were required to file a Form 944.
After you file your first Form 941, you must file a return for
each quarter, even if you have no taxes to report, unless you
filed a final return or if you meet an exception,
See the Instructions
for Form 941, and theInstructions
for Form 940.
The penalties for late filing Forms 941 and 940 are based on the amount of tax due with the returns, so if you have zero tax, you wouldn't get a penalty.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
