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Posted

Contractor (tough year) took no wages as employee (sole sh of s-corp) because there was no money. Dad helped him out with living expenses until he sold his house. He used that money for cash flow for materials on the few jobs he had but has significant loss for the year. I reported no payroll on all 941's. Is it correct to assume that a zero W-2 is not to be filed? Never happened to me before.

Posted

Yes, because the IRS uses computers for so many of their notices and penalty letters, filing a zero 940, while meaningless to a human being, creates an entry in the computer that avoids the 'automatic letter' that not filing will usually generate.

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