Seasonal Workers

What defines a Seasonal Worker?

There are times when a business needs to hire workers on a seasonal or part-time basis. For example, some businesses may need seasonal help for farming, lawn care, roofing, sporting events, holidays, and commercial fishing or harvest seasons.

There are certain tax withholding rules that apply to these types of workers. Part-time and seasonal employees are subject to the same tax withholding as other employees.

This is where the form 941 comes into play.

Seasonal employers do not have to file a Form 941 for quarters in which they have no tax liability because they have not paid wages. They must however, file the Form 941 on such quarters where they do have the liability.

The pre-printed label for your Form 941 will not include the date the quarter ended. You must enter that yourself when you file the return. Generally, the IRS will not inquire about unfiled returns if at least one taxable return is filed each year. However, you must check the Seasonal Employer box on every Form 941 you file.

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