Question 12: When is an employer NOT required to file a quarterly Form 941? Answer: A. B. C. When annual tax liability for federal income, Social Security, and Medicare tax is less than $1,000 When annual tax liability for federal income, Social Security, and Medicare tax is less than $1,500 When annual tax liability for federal income, Social Security, and Medicare tax is less than $2,500 D. When annual tax liability for federal income, Social Security, and Medicare tax is less than $100,000