IRS NOTICE REFERENCE
Understanding your CP136 notice
Your deposit requirements for your Form 941, Employer's Quarterly Federal Tax Return, filings for next year may be different from your requirements for last year. We base your deposit requirement on the total tax you rep…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP136
- Category
- Account and informational
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Your deposit requirements for your Form 941, Employer's Quarterly Federal Tax Return, filings for next year may be different from your requirements for last year. We base your deposit requirement on the total tax you reported on your Forms 941 for the four previous consecutive quarterly periods (the lookback period).
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If your total tax liability for the lookback period was $50,000 or less, you will be a monthly depositor next year. Monthly depositors must deposit taxes on wages paid during the month by the 15th of the following month. If your tax liability for the lookback period was over $50,000, you will be a semi-weekly depositor. Semi-weekly depositors must deposit taxes on wages paid on Saturday, Sunday, Monday, or Tuesday by the following Friday. Taxes on wages paid on Wednesday, Thursday, or Friday are due the following Wednesday. If the tax amounts we used to determine your deposit requirement differ from your tax records, then you should determine the appropriate deposit schedule. If the tax amount we used is zero for any tax period, then we have no record of receiving Form 941 for that period. Please file any missing Form 941 as soon as possible.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp136-notice
Related tools
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