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What this notice is about
This is a reminder that you are a semiweekly depositor and must pay federal tax deposits twice a week. Semiweekly depositors must deposit the Wednesday or Friday after their payroll date.
What you need to do
You’re required to follow the semiweekly deposit schedule.
What you need to know
- Taxes for wages paid on Wednesday to Friday are due the following Wednesday.
- Taxes for wages paid on Saturday to Tuesday are due the following Friday.
- You must comply with the $100,000 next-day deposit rule if you owe $100,000 or more at any time during a semiweekly period. It requires you to make an electronic deposit by the next business day.
- The $2,500 Rule indicates you can pay your tax liability when you timely file your Form 941 if:
- Your total tax liability for either the current or previous quarter tax liability was less than $2,500 and
- You didn’t have a $100,000 next-day deposit obligation during the current quarter.
If you’re not sure if you qualify for the $2,500-Rule, make your deposits using the semiweekly schedule to avoid failure to deposit penalties.
Frequently asked questions
How do I determine my federal tax deposit requirements? (updated Nov. 14, 2025)
We use a lookback period. For Form 941, we look at the last four quarters that ended on June 30 of the prior year. For annual forms, we look at the year before last. If your total tax for that time was more than $50,000, you must deposit taxes twice a week. If it was $50,000 or less, you can deposit taxes once a month.
What if I didn’t pay employees during the first three weeks of January? (updated Nov. 14, 2025)
Deposit taxes semiweekly when you have taxes due.
Tips for next year
- Review the lookback period every October to determine your correct deposit requirements for next year.
- Set reminders or mark your calendar to ensure you don’t miss a deposit due date.
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
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.