Frequently Asked Questions

Payroll Tax Deposit Requirements

Q. What is my payroll tax liability as an employer?
Q. How do I report my liability to the Internal Revenue Service?
Q. How often do I make payroll tax deposits if I am a new business?
Q. If I am on the monthly deposit schedule, when are my deposits due?
Q. If I am on the semiweekly deposit schedule, when are my deposits due?
Q. If I have been in business longer than a year, how will my deposit schedule be determined?
Q. Are there exceptions to the monthly and semiweekly deposits rules?
Q. How do I deposit payroll taxes?
Q. What do I do if I need to make a payroll tax deposit before I receive a federal identification number?
Q. What do I do if I need to make a payroll tax deposit before I receive my deposit coupons?
Q. What happens if I fail to make timely deposits?

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