What this notice is about This is a reminder that you may not be following the semi-weekly (twice per week) payroll tax deposit schedule. We sent CP236 notices to those taxpayers who didn’t make tax deposits in January. Semi-weekly depositors must deposit the Wednesday or Friday after their payroll date. What you need to do Follow the semi-weekly deposit schedule. If you pay employees or others on Wednesday, Thursday, or Friday, deposit the taxes by the next Wednesday. If you pay on Saturday, Sunday, Monday, or Tuesday, deposit by the next Friday. Frequently asked questions How do you determine the deposit requirements? We use a lookback period. For Form 941, it’s the four quarters that end on June 30 of the prior year. For annual forms, it’s the second previous year. If the total tax on the original return(s) for the lookback period is over $50,000, you are a semi-weekly depositor. If the tax was $50,000 or less, you are a monthly depositor. What if I did not pay employees during the first three weeks of January? You don’t need to reply. Just follow the semi-weekly deposit schedule when you have a deposit liability. Helpful information Publication 15 (Circular E), Employer’s Tax Guide (For Forms 941, 944, 945) PDF Publication 51 (Circular A), Agricultural Employer’s Tax Guide (For Form 943) PDF Form 941, Employer's Quarterly Federal Tax Return PDF and Instructions PDF Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees PDF and Instructions PDF Form 944, Employer’s ANNUAL Federal Tax Return PDF and Instructions PDF Form 945, Annual Return of Withheld Federal Income Tax PDF and Instructions PDF Tips for next year Review the lookback period every October to determine your correct deposit requirements for next year. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요하다면 귀하를 대신하여 IRS와 연락하도록 누군가에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(LITC)(영어)으로부터 도움을 받을 수 있는지 알아보세요. 온라인에서 필요한 것을 찾을 수 없다면, 통지서서 및 서신의 상단에 IRS 번호로 전화하세요.