{"object_type":"everyday_agent","schema_version":1,"title":"Payroll tax deposits and Form 941","core":{"id":"agent:us:everyday:payroll-tax-deposits","jurisdiction":"us","domain":"taxes","question":"When do I have to deposit payroll taxes?","what_applies":"Employers must deposit withheld income tax, Social Security and Medicare taxes on a monthly or semiweekly schedule and file Form 941 every quarter.","what_must_i_do":["Determine your deposit schedule from the lookback period","Deposit withheld taxes electronically on time","File Form 941 for each quarter","Keep employment tax records for at least 4 years"],"if_nothing":"Late deposits draw a penalty of 2 to 15 percent of the unpaid amount, and the people who control payments can be personally liable for withheld taxes.","regulator":"Internal Revenue Service (IRS)","deadline":"Monthly depositors by the 15th of the following month; Form 941 by the last day of the month after each quarter.","sources":[{"provision":"26 CFR 31.6302-1","url":"https://www.ecfr.gov/current/title-26/section-31.6302-1"},{"provision":"26 CFR 31.6071(a)-1","url":"https://www.ecfr.gov/current/title-26/section-31.6071(a)-1"},{"provision":"26 U.S.C. 6656","url":"https://www.law.cornell.edu/uscode/text/26/6656"},{"provision":"26 U.S.C. 6672","url":"https://www.law.cornell.edu/uscode/text/26/6672"}],"read_at":"2026-10-14"},"sha256":"5b5805864af8087832313cdf9cc73217fe4e24d2a23d2f2d5fa2220f452a9fa4","questions":[{"id":"question:us:everyday:payroll-tax-deposits#1","question":"What applies?","answer":"Employers must deposit withheld income tax, Social Security and Medicare taxes on a monthly or semiweekly schedule and file Form 941 every quarter."},{"id":"question:us:everyday:payroll-tax-deposits#2","question":"What must I do?","answer":"Determine your deposit schedule from the lookback period. Deposit withheld taxes electronically on time. File Form 941 for each quarter. Keep employment tax records for at least 4 years."},{"id":"question:us:everyday:payroll-tax-deposits#3","question":"What happens if I do nothing?","answer":"Late deposits draw a penalty of 2 to 15 percent of the unpaid amount, and the people who control payments can be personally liable for withheld taxes."},{"id":"question:us:everyday:payroll-tax-deposits#4","question":"Who regulates this?","answer":"Internal Revenue Service (IRS)"},{"id":"question:us:everyday:payroll-tax-deposits#5","question":"What is the deadline?","answer":"Monthly depositors by the 15th of the following month; Form 941 by the last day of the month after each quarter."}],"answered_of_five":5,"gap_notes":[],"case_law":{"status":"not_in_register","cases":[],"note":"No court decision in the register applies this rule yet; the answer rests on the cited provisions."},"related":[{"id":"agent:eu:everyday:vat-invoicing","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:eu:everyday:vat-invoicing"},{"id":"agent:us:everyday:children-online-privacy","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:us:everyday:children-online-privacy"},{"id":"agent:us:everyday:sale-of-goods-contracts","type":"agent","url":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent:us:everyday:sale-of-goods-contracts"},{"id":"chain:us:tax:information-returns-1099","type":"answer","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:information-returns-1099&view=compact"},{"id":"chain:us:tax:payroll-tax-deposit","type":"answer","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:payroll-tax-deposit&view=compact"},{"id":"chain:us:tax:payroll-tax-trust-fund","type":"answer","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:payroll-tax-trust-fund&view=compact"},{"id":"question:us:everyday:payroll-tax-deposits#1","type":"question","url":"https://legal.exploreworldai.com/en/everyday/us-payroll-tax-deposits"},{"id":"question:us:everyday:payroll-tax-deposits#2","type":"question","url":"https://legal.exploreworldai.com/en/everyday/us-payroll-tax-deposits"},{"id":"question:us:everyday:payroll-tax-deposits#3","type":"question","url":"https://legal.exploreworldai.com/en/everyday/us-payroll-tax-deposits"}],"related_count":9,"page":"https://legal.exploreworldai.com/en/everyday/us-payroll-tax-deposits","note":"Not legal advice. Verify each answer against the cited provision. Missing facts are not_in_register.","attribution":"Source: NovaCopilot","withheld":{"links_full":9},"access":{"status":"partner_key_required","header":"x-partner-key","contact":"https://legal.exploreworldai.com/kontakt","note":"Facts and counts are public. Relationships and decision paths stay inside NovaCopilot."},"access_class":"decision","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-11-03T18:05:29.995Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/everyday-agent?id=agent%3Aus%3Aeveryday%3Apayroll-tax-deposits","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":1417}}