IRS NOTICE REFERENCE
Understanding Your CP137A Notice
Next year, the deposit requirements for your Form CT-1, Employer's Annual Railroad Retirement Tax Return , are changing based on your tax from last year’s Form CT-1. CP137A shows what your new deposit requirements will b…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP137A
- 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
Next year, the deposit requirements for your Form CT-1, Employer's Annual Railroad Retirement Tax Return , are changing based on your tax from last year’s Form CT-1. CP137A shows what your new deposit requirements will be.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If your tax liability for last year was $50,000 or less, you are a monthly depositor next year. Monthly depositors must deposit taxes for wages paid during a month by the 15th day of the following month. If your tax liability for last year was over $50,000, you are a semi-weekly depositor next year. Semi-weekly depositors must deposit taxes as explained below: For wages paid on Saturday, Sunday, Monday, or Tuesday, you must deposit taxes by the following Friday. For wages paid on Wednesday, Thursday, or Friday, you must deposit taxes by the following Wednesday. For wages paid on Saturday, Sunday, Monday, or Tuesday, you must deposit taxes by the following Friday. For wages paid on Wednesday, Thursday, or Friday, you must deposit taxes by the following Wednesday. Check your records to determine if they agree with the liability amount shown on CP137A. If the amount we used differs from your tax records, then you must determine and follow the appropriate deposit schedule. If the tax amount we used is zero, then you may need to file last year's Form CT-1 . If you’re not required to file, or you already filed a Form CT-1 that did not show any tax, then no action is needed.
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-cp137a-notice
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