If your total federal tax deposit is 100000 or greater when must the deposit be made?

If your total federal tax deposit is $100,000 or greater, you are required to make your deposit the same day the tax liability is incurred. This is generally applicable to employers who accumulate a tax liability of this amount during a single day, typically related to payroll taxes. Consequently, you must ensure that the deposit is made electronically through the Electronic Federal Tax Payment System (EFTPS) by the end of that business day.