If you have not filed a final #Form941, or are not a seasonal employer, you must continue to file a Form 941 even for periods during which you paid no wages. The IRS encourages you to file your Zero Wage Form 941 electronically and with the help of TaxBandits, you can. https://www.taxbandits.com/payroll-forms/e-file-form-941-online/?ref=menu