If an employer's accumulated liability is less than $1000 for a quarter, when may the taxes be deposited?

When an employer's accumulated liability for a quarter is less than $1,000, they are allowed to deposit the taxes alongside their quarterly Form 941 return. This aligns with the regulations that grant smaller employers certain flexibility regarding tax deposits, as they are not required to make frequent deposits throughout the quarter. By allowing the deposit with the quarterly return, the process simplifies compliance for employers with lower tax liabilities, reducing the administrative burden.

This practice ensures that payroll taxes are reported and paid in a timely manner without necessitating separate deposits during the quarter. It is important for employers to be aware of these thresholds and rules in order to manage their tax obligations effectively. The other options would imply either unnecessary additional administrative steps for lower amounts or could misrepresent the timeline for tax responsibilities, which does not resonate with IRS guidelines for small tax liabilities.