IRS Notice CP136: your federal tax deposit schedule for next year
Last updated · Reviewed for accuracy against IRS.gov guidance
CP136 tells an employer that its Form 941 deposit requirement for next year may be different from last year. The IRS bases it on total tax reported for the four quarters in the lookback period: $50,000 or less means monthly deposits; more than $50,000 means semiweekly. It's informational, but following the wrong schedule triggers deposit penalties.
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What CP136 means
The IRS sends CP136 to explain which deposit schedule applies next year. Per the IRS, if your total tax liability for the lookback period was $50,000 or less, you're a monthly depositor: taxes on wages paid during a month are due by the 15th of the following month. If it was over $50,000, you're a semiweekly depositor: wages paid Saturday through Tuesday are due the following Friday, and wages paid Wednesday through Friday are due the following Wednesday.
Check the IRS's numbers
The IRS's notice page says that if the tax amounts used to determine your deposit requirement differ from your records, you should determine the appropriate schedule yourself. Add up line 12 of your Forms 941 for the four quarters ending June 30 of last year and compare. If you filed 941-X corrections, the original reported amounts are generally what count for the lookback. Our deposit schedule guide walks through the rule and the $100,000 next-day exception.
Why it matters
Depositing monthly when you should be semiweekly makes deposits late, triggering the failure-to-deposit penalty at 2% to 15%. Semiweekly depositors also file Schedule B with Form 941 to report liability by payday; an incorrect or missing schedule leads to CP207. If you use a payroll provider, forward the notice so their system reflects the change.
Is the notice real?
Confirm a CP136 is genuine before acting on it. Sign in to your IRS business tax account or request a business account transcript and check that the period and amount match. If you call, use the number printed on the notice only after confirming it matches the one IRS.gov lists for that notice. The IRS doesn't demand payment by gift card, cryptocurrency or wire transfer to an individual.
If you're already behind
CP136 isn't a bill, but if you've been missing deposits, the schedule change is a good moment to reset: make each deposit on the right date through EFTPS, then address older balances through a payroll payment plan. Run the business assessment to see options.
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Start the calculatorFrequently asked questions
Do I need to respond to CP136?
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Generally no response is required. Follow the deposit schedule it describes, or the one your own records support.
What is the lookback period?
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For Form 941 filers, the four quarters running from July 1 two years ago through June 30 of last year.
Does the $100,000 next-day rule still apply?
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Yes. Any day's accumulated liability of $100,000 or more must be deposited the next business day, regardless of schedule.
Can I deposit more often than required?
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Yes. Depositing early is always allowed.
Does CP136 apply to Form 940?
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No. FUTA has its own quarterly $500 deposit threshold.
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Sources
IRS figures on this page (rates, fees, thresholds) verified as of 2026-11-04. See our editorial policy.
TaxSettlementCalculator.com is not a tax firm, law firm, CPA, or government agency and is not affiliated with the IRS or any state tax agency. Estimates are for educational purposes only and are not tax, legal, or financial advice. Results vary based on individual circumstances, and no outcome is guaranteed. We connect users with independent tax relief professionals.