Depositing — Instruction 941 — Instructions for Form 941

Caution: You must deposit all depository taxes electronically by EFT. For more information, see Federal tax deposits must be made by electronic funds transfer (EFT) under Reminders , earlier.

If you’re in... Without a payment...

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

No legal residence or principal place of business in any state, including employers in American Samoa, Guam, the CNMI, the USVI, and Puerto Rico

Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

With a payment...

Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100

Caution: Your filing address may have changed from that used to file your employment tax return in prior years. Don’t send Form 941 or any payments to the SSA.

When Must You Deposit Your Taxes?

Determine if You’re a Monthly or Semiweekly Schedule Depositor for the Quarter

The IRS uses two different sets of deposit rules to determine when businesses must deposit their social security, Medicare, and withheld federal income taxes. These schedules tell you when a deposit is due after you have a payday.

Your deposit schedule isn’t determined by how often you pay your employees. Your deposit schedule depends on the total tax liability you reported on Form 941 during the previous 4-quarter lookback period (July 1 of the second preceding calendar year through June 30 of the preceding calendar year). See section 11 of Pub. 15 for details. If you filed Form 944 in either 2024 or 2025, your lookback period is the 2024 calendar year.

Before the beginning of each calendar year, determine which type of deposit schedule you must use.

If you reported $50,000 or less in taxes during the lookback period, you’re a monthly schedule depositor .
If you reported more than $50,000 of taxes during the lookback period, you’re a semiweekly schedule depositor .

Caution: If you’re a monthly schedule depositor and accumulate a $100,000 tax liability on any day during the deposit period, you become a semiweekly schedule

8 Instructions for Form 941 (Rev. 3-2026)

depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. See $100,000 Next-Day Deposit Rule in section 11 of Pub. 15 for more information. The $100,000 tax liability threshold requiring a next-day deposit is determined before you consider any reduction of your liability for nonrefundable credits.