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IRS notice decoder · Business accounts and employer notices

CP136: your payroll tax deposit schedule for next year

A CP136 tells an employer which Form 941 deposit schedule applies next year, monthly or semi-weekly, based on tax reported in the lookback period.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

No dated figures Checked Review by

CheckedOct 19, 2026

What a CP136 means

A CP136 is a heads-up for employers, not a bill. The IRS says your deposit requirement for Form 941 taxes next year may differ from this year's. source 1

The IRS sets the schedule from the total tax reported on your Forms 941 for the four quarters it calls the lookback period. Below a threshold you deposit monthly; above it you deposit semi-weekly. Publication 15 has the threshold and the exact deposit dates. source 1

We read a CP136 as a calendar change. Get the schedule wrong and the failure-to-deposit penalty follows, even when every dollar was eventually paid.

The date that counts

There is no reply date. The deadlines that matter are your deposit dates under the schedule the notice names, set out in Publication 15. If the notice shows zero tax for a quarter you did file, or a Form 941 is missing, the IRS asks you to file the missing return as soon as possible. source 1

Why people get one

  • Your payroll grew or shrank, so the tax reported in the lookback period crossed the line between monthly and semi-weekly deposits.
  • The IRS is confirming the schedule ahead of the new year so you can set up payroll correctly.
  • A quarter shows zero tax because the IRS has no Form 941 on record for it. source 1

First steps

  1. Find which schedule the notice names, monthly or semi-weekly, and the year it applies to.
  2. Compare the lookback amounts on the notice with your own Forms 941. The IRS asks you to check that your records show the same liability. source 1
  3. If your figures differ, work out the correct schedule yourself from your original Forms 941 for the lookback period. source 1
  4. If a quarter shows zero, file any missing Form 941 as soon as possible. source 1
  5. Tell your payroll provider or whoever makes your deposits which schedule applies next year.
  6. Check deposits and filings in your business tax account at irs.gov, typed in yourself, not through a link in a message.

What not to do

  • Don't count amended returns when you check the lookback amount. The IRS says the notice uses only the liability from your original Forms 941. source 1
  • Don't list your payments on Form 941. The IRS already has them; you report liabilities. source 1
  • Don't keep last year's deposit routine on autopilot if the schedule changed.
  • Don't pay payroll tax through a link in an unexpected email or text.
  • Related CP134B The bill an employer gets when deposits credited to the account fall short of the tax reported.

Keep reading

Questions

How do I show my deposits when I file Form 941?

You don't. The IRS says it already has a record of your payments; you report only your tax liabilities, monthly depositors in the monthly section of Form 941 and semi-weekly depositors on Schedule B. source 1

What if the liability on my CP136 looks wrong?

The IRS says the notice reflects only the liability on your original Forms 941 in the lookback period, without amended returns. Base your schedule on that original liability. source 1

Can I switch schedules in the middle of the year?

It can happen to you. The IRS page explains that a large enough accumulated liability must be deposited by the next business day and makes you a semi-weekly depositor for the rest of that year and the next. Publication 15 gives the amount. source 1

Sources

  1. IRS, Understanding your CP136 notice (updated December 16, 2025) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.