Your deposit schedule for a calendar year is determined by the total taxes reported on Line 8 of your Form 941
in a four-quarter lookback period. The lookback period begins July 1 and ends
June 30 of the prior year; for example, your lookback period for the 2011 tax
year is July 1, 2009 through June 30, 2010.
Because your deposit schedule is determined annually by the lookback period,
it's important that you review your accumulated tax liability at the
beginning of each year to see whether or not your deposit schedule has changed.
See IRS Publication 15, Circular E, Employer's Tax Guide, for more