Which of the following is a requirement for businesses with low quarterly tax liabilities?

Businesses with low quarterly tax liabilities have the ability to wait and pay their tax obligations when they file Form 941, which is the quarterly payroll tax return used to report income taxes, Social Security tax, and Medicare tax withheld from employee wages. This flexibility is designed to ease the administrative burden on smaller businesses that do not have significant tax liabilities.

Filing Form 941 allows these businesses to calculate and pay the total amount of taxes owed for the quarter at once rather than making more frequent deposits. This approach helps manage cash flow effectively, as businesses with lower tax obligations may not have the cash on hand to meet more frequent payment requirements.

In contrast, the other choices involve more stringent requirements, such as monthly filing or weekly deposits, which are typically expected from businesses with larger tax liabilities or different classifications. Additionally, the idea of being exempt from taxes altogether does not apply to businesses, as they have to comply with tax laws regardless of the amount of their tax liabilities.