I have S corporation but I didnt do any bussiness yet, I dont have employees. Do I have to do the 941,940 ? -

No because there is nothing to report. The 941 is to report employment taxes, withholding amounts, deposit amounts, and amounts due to the IRS. The 940 is the Fed Unemployment Tax Return. If you start selling and begin paying yourself a salary then you are an employee and must file those forms. It s true that your S Corp doesn t pay Federal income tax but you do.The above assumes, however, that when you got your EIN/Taxpayer ID you did not indicate to the IRS that you would have employees by a given date. If you did, then they will mail you the forms for you to begin submitting to them on that expectation. If that s the case, call them and explain there are no employees and they will remove your company from the 940/941 radar. Do this before the forms are due.