There are different tax forms that you need to file throughout the year if you own a business. Two of these forms, 940 and 941, are related to employment taxes. 

Form 940 is used to report federal unemployment taxes, while Form 941 is used to report Medicare, Social Security, and federal income tax withholding.

Generally speaking, Form 940 is due every January 31st, while Form 941 is due one month after the end of each quarter.

However, there may be some exceptions to this depending on your specific situation. Make sure you file these forms correctly so that there are no problems later on.