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Semiweekly schedule for payroll tax deposits

You are a semiweekly depositor if the total taxes on Line 8 of Form 941 for the lookback period were more than $50,000. Use the following semiweekly deposit schedule to deposit taxes:

Payment days/deposit periods:

Deposit by:

Wednesday, Thursday, and/or Friday

Following Wednesday

Saturday, Sunday, Monday, and/or Tuesday

Following Friday

$100,000 Next-Day Deposit Rule

If you accumulate a tax liability of $100,000 or more on any day during a deposit period, you must deposit the tax by the next banking day. The term "deposit period" refers to the period during which tax liabilities are accumulated for each required deposit due date. The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday.

See IRS Publication 15, Circular E, Employer's Tax Guide, for more information.

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