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In the IRS’s own words · not reviewed by VALID
CP136 notice explained, in the IRS’s own words
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).
Read the full CP136 page on irs.gov ↗
What this notice is about
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).
What you need to do
- Monthly depositors must deposit taxes on wages paid during the month by the 15th of the following month.
- 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.
You may want to
- Visit IRS.gov for tax forms, instructions, and publications.
- Check your records to verify that they show the same liability amount as the CP136.
How do I show my payments when I file Form 941?
We have a record of your payments. We don't need you to show your payments. Show only the tax liabilities.
How do I show the tax liabilities?
If you are a monthly depositor, enter the taxes due for each month on Part 2 of Form 941. If you are a semi-weekly depositor, use Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, to enter the tax due for each date you paid your employees.
What do I do if the tax liability on the notice is incorrect?
The tax on the notice includes only the tax liability on your original Forms 941 during the lookback period. Don't include amended returns. Base your deposit requirements on the original tax liability for the lookback period.
Do I have to file electronically?
You must pay all deposits electronically unless one of the two conditions apply:
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.