Publication 5258 - Federal Tax Deposits Page 11
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32Chapter 2 • Federal Tax Deposit Rules for Form 941 Taxes
When to deposit form 941 employment taxes
Are the total taxes for the prior quarter
less than $2,500 and all of the current
Deposit taxes by the end of
quarter tax liabilities within a deposit
the month after the end of
YeS
period less than $100,000?
the quarter, or remit taxes
with Form 941.
if, unsure, answer no.
no
Have you accumulated a
Deposit taxes by the next
yes
YeS
tax liability of $100,000 or more
business day.
within a deposit period?
no
You are a
Semiweekly Sched-
Did you fall under the
ule Depositor.
yes
yes
YeS
$100,000 rule at any time
Deposit taxes from
during this year or last year?
paydays paid on:
• W ednesday, Thursday
no
and Friday by the
following wednesday.
Are the total taxes for the
• S aturday, Sunday,
yes
yes
YeS
yes
lookback period
Monday and Tuesday
more than $50,000?
by the following Friday.
no
You are a
Monthly Schedule Depositor.
Deposit taxes for the month
by the 15th of the following month.
11
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial