[US] Determine your IRS filing status

Quarterly (Form 941)

Employers must file Form 941 if they pay wages subject to income tax withholding or social security and Medicare taxes unless they receive an IRS notification that they are required to file Form 944 or are a seasonal employer, household employer, or farm employer. Find further information on Form 941 on the IRS’s website.

Seasonal employers

Wave does not file Form 941 with box 16 checked. Instead, seasonal employers can use limited access payroll during the months they’re not paying employees, to ensure filing requirements are met.

Annually (Form 944)

Only small business employers who have been notified by the IRS to file Form 944 may file it. Find answers to frequently asked questions about Form 944 on the IRS’s website.

Household Employer (Schedule H)

IRS Household Employers employ one or more employees whose work is done in or around the employer's home. More details, including who qualifies as a household employee, are available in IRS Publication 926.

You are not considered a household employer if you provide a service to clients from your home, such as running a daycare, or if you work from home and pay yourself through payroll.

Wave does not generate Schedule H. Further information on Schedule H (Form 1040), and if you may include the information on Form 941 or Form 944 instead, can be found on the IRS’s website.