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CP 236 Sample Contents

Contents of This Notice - Page 1 of 1

This Is Not a Bill

Reminder of Your Semi-weekly Deposit Requirements

In this notice, we'll explain your Form «appropriate #» deposit requirements and answer questions you may have about your current deposit requirements.

Why Are You Contacting Me?
We're contacting you because your deposit history indicates that you may be following your previous monthly deposit schedule rather than the required semi-weekly deposit schedule.
Why Did My Deposit Schedule Change to Semi-weekly?
Your deposit requirement changed to a semi-weekly deposit schedule for the current calendar year because your total taxes reported on Form «appropriate #»  for the lookback period were more than $50,000. Our records show we notified you of the change to your deposit requirements in November of last year.
What Is My Deposit Frequency Under The Semi-weekly Rule?
Under the semi-weekly rule if you pay wages on Wednesday, Thursday, or Friday, your deposit is due by the following Wednesday. If you pay wages on Saturday, Sunday, Monday, or Tuesday, your deposit is due by the following Friday.
What is the Next Day $100,000 Rule?
The next day $100,000 rule applies, if your accumulated tax liability reaches $100,000 or more at any time during a semi-weekly period, your deposit is due the next banking day.
What Is The $2,500 Rule?
The $2,500 rule applies, if your accumulated tax liability is under $2,500 for the tax period, you can pay the amount when you file your return. If you're not sure your total tax liability will be less than $2,500, deposit using the semi-weekly rules so you wont be subject to failure to deposit penalties.

We've enclosed Notice 931, Deposit Requirements for Employment Taxes. It provides you with information for making deposits.

Please call us at the above telephone number with any questions you may have about this notice or federal tax deposit rules.

Page Last Reviewed or Updated: 31-Mar-2014