Last year filing 943 with no payroll

Jan 24, 2022 Last reply: 4 years ago 2 Replies

So, I'm working on closing out a small Sch. C business that had no employees or income in 2021. I know there is a provision on the 943 to mention that this is the businesses last year. Wondering if there is a requirement to file a blank W-3 and/or W-2? First time that I've done this. Thanks.


If you paid $600 or more in wages, file W-2 and W-3. If you under the threshold and were not required to withhold payroll taxes, do not file.

W-3 is NEVER filed without W-2; it's just the transmission sheet.

Thanks Adam. It's the reporting that the business has closed that got me. But, I was also thinking that with out taxes due, there is almost never a penalty for late filing.

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