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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresA monthly schedule depositor accumulates $105,000 of employment taxes on Wednesday, May 14, 2025. What must it do?
If an employer accumulates $100,000 or more of taxes on any day during a deposit period, it must deposit by the next business day, regardless of its schedule. A monthly depositor that hits the $100,000 threshold becomes a semiweekly depositor for the rest of the year and the following year. Source: Treas. Reg. 31.6302-1(c)(3); Pub. 15 (2025 and 2026 editions), $100,000 Next-Day Deposit Rule. Tax year: 2025 (law as of 31 Dec 2025).
Following the monthly schedule after accumulating $100,000.
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