Fundamentals of Taxation 2011 4th Edition by Ana Cruz, Debra Prendergast, Dan Schisler, Michael Deschamps

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Employers with a payroll tax liability of less than $2,500 at the end of any quarter must pay their tax liability a. Directly to the authorized depository after the end of the quarter when Form 941 is filed.
B) Directly to the authorized depository on the same day the Form 941 is mailed.
C) Directly to the Internal Revenue Service when they file Form 941.
D) Directly only if they use the EFTPS form of payment before Form 941 is filed.