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CP236 notice: what it means and what to do
Got an IRS CP236 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP236 notice freeWhat the IRS says this notice is about
This is a reminder that you are a semiweekly depositor and must pay federal tax deposits twice a week. Semiweekly depositors must deposit the Wednesday or Friday after their payroll date.
What you need to do
You’re required to follow the semiweekly deposit schedule.
What you need to know
- Taxes for wages paid on Wednesday to Friday are due the following Wednesday.
- Taxes for wages paid on Saturday to Tuesday are due the following Friday.
- You must comply with the $100,000 next-day deposit rule if you owe $100,000 or more at any time during a semiweekly period. It requires you to make an electronic deposit by the next business day.
- The $2,500 Rule indicates you can pay your tax liability when you timely file your Form 941 if: Your total tax liability for either the current or previous quarter tax liability was less than $2,500 and
- You didn’t have a $100,000 next-day deposit obligation during the current quarter.
If you’re not sure if you qualify for the $2,500-Rule, make your deposits using the semiweekly schedule to avoid failure to deposit penalties.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
How do I determine my federal tax deposit requirements? (updated Nov. 14, 2025)
We use a lookback period. For Form 941, we look at the last four quarters that ended on June 30 of the prior year. For annual forms, we look at the year before last. If your total tax for that time was more than $50,000, you must deposit taxes twice a week. If it was $50,000 or less, you can deposit taxes once a month.
What if I didn’t pay employees during the first three weeks of January? (updated Nov. 14, 2025)
Deposit taxes semiweekly when you have taxes due.
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