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

File this schedule 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, or
  • 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.


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