About Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

File Schedule B (Form 941) if you are a semiweekly schedule depositor. You are a semiweekly depositor if you:

  • Reported more than $50,000 of employment taxes in the lookback period.
  • Accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.

Current Revision


Recent Developments

None at this time.


Other Items You May Find Useful

All Schedule B (Form 941) Revisions

About Form 941, Employer's Quarterly Federal Tax Return

About Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941)

About Schedule B (Form 941 (PR)), Report of Tax Liability for Semiweekly Schedule Depositors

Other Current Products