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In the IRS’s own words · not reviewed by VALID
CP236 notice explained, in the IRS’s own words
This is a reminder that you are a semiweekly depositor and must pay federal tax deposits twice a week. Semiweekly depositors must deposit the Wednesday or Friday after their payroll date.
Read the full CP236 page on irs.gov ↗
What this notice is about
This is a reminder that you are a semiweekly depositor and must pay federal tax deposits twice a week. Semiweekly depositors must deposit the Wednesday or Friday after their payroll date.
What you need to do
You’re required to follow the semiweekly deposit schedule.
What you need to know
- Taxes for wages paid on Wednesday to Friday are due the following Wednesday.
- Taxes for wages paid on Saturday to Tuesday are due the following Friday.
- It requires you to make an electronic deposit by the next business day.
How do I determine my federal tax deposit requirements?
We use a lookback period. For Form 941, we look at the last four quarters that ended on June 30 of the prior year. For annual forms, we look at the year before last.
What if I didn’t pay employees during the first three weeks of January?
Deposit taxes semiweekly when you have taxes due.
Tips for next year
- Review the lookback period every October to determine your correct deposit requirements for next year.
- Set reminders or mark your calendar to ensure you don’t miss a deposit due date.
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.