Semiweekly Deposit Schedule
For Form 941 filers, you’re a semiweekly schedule depositor for a calendar year if the total taxes on Forms 941, line 12, during your lookback period were more than $50,000. For Form 943, Form 944, or Form 945 filers, you’re a semiweekly schedule depositor for a calendar year if the total taxes on Form 943, line 13; Form 944, line 9; or Form 945, line 3, during your lookback period were more than $50,000. Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. See also Deposits Due on Business Days Only , later in this section.