Employers with a Payroll Tax Liability of Less Than $2,500

Employers with a payroll tax liability of less than $2,500 at the end of any quarter 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 only if they use the EFTPS form of payment before Form 941 is filed.
D) Directly to the Internal Revenue Service when they file Form 941.