Deposits due

When you run US payroll you hold back tax from your employees’ pay and owe tax of your own as their employer. You do not wait until the quarterly return to pay it: the IRS requires you to pay it during the year, in deposits, on a fixed timetable. Paying late costs a penalty from the first day, even if your return is on time.

Deposits Due tells you, for every period, how much to pay, by when and where. Bokapsys works out the amounts from your posted pay runs; you make each payment yourself through EFTPS (the IRS’s Electronic Federal Tax Payment System) or your state’s website, then record it in Bokapsys. Open it with Tax → Deposits Due.

1Post payroll
2See the deposit and due date
3Pay on EFTPS or the state site
4Record deposit with its confirmation number
5Status turns Paid

Terms on this page

Deposit: a payment of payroll tax made during the year. A deposit is the money; Form 941 is the paperwork. You do both.
Federal payroll tax (what you deposit for the 941): the federal income tax you withheld from employees, plus social security and Medicare tax (both the employees’ share you withheld and your matching employer share), including any Additional Medicare Tax withheld from high earners.
Depositor schedule: whether the IRS has made you a monthly or a semi-weekly depositor. It decides your deadlines.
Lookback period: the twelve months the IRS looks at to decide your schedule, from 1 July two years ago to 30 June last year. For 2026 it is 1 July 2024 to 30 June 2025.
FUTA: federal unemployment tax, paid by the employer only, reported on Form 940.
Schedule B: an extra page a semi-weekly depositor attaches to Form 941, showing the tax that arose on each payday.
Banking day: a weekday that is not a federal holiday.

Before you start

Payroll is set up and you have posted at least one pay run. Draft or calculated runs are not counted. See Run payroll.
You have the IRS notice that states your deposit schedule (the IRS sends it each year, usually in November; a new employer starts as a monthly depositor).
If you ran payroll with another provider during the lookback period, you have the total tax reported on your Forms 941 for those quarters.
You are enrolled in EFTPS (eftps.gov) so you can pay. Enrolment is done with the IRS, not in Bokapsys, and can take up to a week the first time, so do it before your first deposit is due.
For the State tab: your state withholding registration in Tax Setup, with its deposit frequency and due day. See Tax setup.
Your role needs permission to view tax payments. To record a deposit you also need permission to schedule and release tax payments, and to change your deposit schedule you need permission to manage tax settings.
The accounting period of the date you paid must be open, because recording a deposit posts it to your books. See Posting settings.

The page at a glance

Year buttons at the top right: this year and last year. Everything on the page, including your saved schedule, is for the year you pick.
A red banner if any federal deposit is past its due date, for example 2 federal deposits are past their due date.
Four tabs: Federal, Unemployment (FUTA), State and Schedule B.

Deposit statuses

Status	Meaning
To pay	Tax is owed for the period and the due date has not passed.
Part paid	You have recorded some, but not all, of the amount.
Paid	Recorded payments cover the full amount.
Overpaid	Recorded payments are more than the tax for the period.
Overdue	The due date has passed and the period is not fully paid.
Nothing due	No payroll tax arose in the period.
Rolls forward	(FUTA only) Below the payment threshold; it carries into the next quarter.
Pay with Form 940	(FUTA only) What is left at the end of the year, paid with the 940 rather than as a deposit.

Federal tab

Your depositor card

The first card says You are a monthly depositor or You are a semi-weekly depositor, and why:

Reason shown	When
You told Bokapsys which schedule the IRS put you on.	You set your schedule with Set what the IRS told you. A You set this badge appears.
Your tax in the lookback period was $50,000 or less, which makes you a monthly depositor.	Worked out from your payroll in Bokapsys.
Your tax in the lookback period was over $50,000, which makes you a semi-weekly depositor.	Worked out from your payroll in Bokapsys.
Bokapsys has no payroll for the lookback period, so it has assumed monthly, which is where a new employer starts.	No payroll in Bokapsys for the lookback period.
You accumulated $100,000 or more of tax in a single day, which moves you to semi-weekly for the rest of this year and all of next.	The $100,000 next-day rule applied (see below).

The $50,000 and $100,000 figures are the IRS thresholds Bokapsys uses for 2026. An Enrolled in EFTPS badge appears once you have said the business is enrolled.

Below that you see the Lookback period dates and the Tax in that period.

If you see Bokapsys cannot see the whole lookback period, your payroll in Bokapsys starts after the lookback period began, so the schedule is a guess from part of the year. Set it from your IRS notice (next section).

Set what the IRS told you

On Tax → Deposits Due, pick the year at the top right.
On the Federal tab, click Set what the IRS told you. The Your federal deposit schedule window opens.
In Deposit schedule, choose Monthly or Semi-weekly, as your IRS notice says. Leave it on Work it out from my payroll if you want Bokapsys to decide from the lookback total.
Only if you ran payroll elsewhere during the lookback period, enter the total tax reported in that period in Tax reported in the lookback period (see the table).
Tick This business is enrolled in EFTPS once your enrolment is complete.
Click Save. You see Deposit schedule saved and the card updates.

Field	What it means	Required?	Example	Where to find it
Deposit schedule	Monthly or semi-weekly, as the IRS assigned you. Overrides the calculation.	No	`Monthly`	The IRS’s annual deposit schedule notice; or ask your previous payroll provider or accountant.
Tax reported in the lookback period	The total tax on your Forms 941 for the four lookback quarters, in dollars and cents. Bokapsys uses it instead of its own total.	No	`48250.00`	Line 12 of each Form 941 for the third and fourth quarters two years ago and the first and second quarters last year, added together.
This business is enrolled in EFTPS	A note for your own records that you can pay through EFTPS.	No	Ticked	Your EFTPS enrolment confirmation.

How to check it worked: the card shows You set this (if you chose a schedule) and the matching reason, and the Lookback period total shows your figure. The Payroll dashboard’s Confirm your federal deposit schedule step is done.

The period table

Below the cards, Next: shows the amount still to pay for the next period, its due date and the period it covers. The table lists each period:

Column	Meaning
Period	The dates the deposit covers: a calendar month for a monthly depositor, or a semi-weekly period.
Status	See the status table above.
Schedule	Monthly, Semi-weekly, or a red Next banking day badge for a $100,000 period.
Due	The deadline, moved off weekends and federal holidays.
Tax for the period	The federal payroll tax from the paydays in the period.
Deposited	Payments you have recorded for this period.
Still to pay	Tax for the period minus deposited.
Confirmation	The confirmation numbers of the payments you recorded.
(action)	Record deposit while something is still to pay.

If you recorded a payment whose payroll date falls outside every period, a Deposits not matched to a period card lists it, so you can check the payroll date on it.

Below the table, How to pay this gives the steps for paying at EFTPS and a link to it.

All the tax from paydays in a calendar month is due by the 15th of the following month, moved to the next business day if the 15th is a weekend or holiday. A payday counts in the month the employees are paid, not the month the work was done.

Worked example. You pay four weekly payrolls in March 2026, on 6, 13, 20 and 27 March, and each creates $1,000 of federal payroll tax. Bokapsys shows one period, 1 to 31 March 2026, with Tax for the period $4,000.00, due 15 April 2026 (a Wednesday). You pay $4,000 on EFTPS on 14 April and record it with Record deposit on that row. The period turns Paid, and the deposit counts on your first-quarter 941.

Paydays are grouped into two periods each week:

Payday falls on	Period	Deposit due
Wednesday, Thursday or Friday	Wednesday to Friday	3 banking days after the Friday (usually the next Wednesday)
Saturday, Sunday, Monday or Tuesday	Saturday to Tuesday	3 banking days after the Tuesday (usually the Friday)

A federal holiday in those three days pushes the date out by a day. A period that straddles the end of a quarter is split in two, and both halves keep the same due date.

Worked example. You pay on Friday 6 March 2026 ($6,000 of tax) and on Tuesday 10 March 2026 ($2,500).

The 6 March payday falls in the period Wednesday 4 to Friday 6 March. Three banking days after Friday are Monday 9, Tuesday 10 and Wednesday 11 March, so it is due Wednesday 11 March 2026.
The 10 March payday falls in Saturday 7 to Tuesday 10 March, due Friday 13 March 2026.
A payday on Friday 22 May 2026 would be due Thursday 28 May, not Wednesday, because Memorial Day (Monday 25 May) is not a banking day.

Only periods that contain a payday are listed.

The $100,000 next-day rule

If the tax you have built up within one deposit period reaches $100,000 (the 2026 figure), it is due on the next banking day, whatever your schedule. Bokapsys shows it as its own row with a red Next banking day badge, and the depositor card shows Tax built up to $100,000 within one deposit period with the date.

Under the IRS rule you are then a semi-weekly depositor from the next day for the rest of the year and for the whole of the next year. Bokapsys applies this to both years automatically, even if you set Monthly. Earlier months of the year stay monthly.

Unemployment (FUTA) tab

FUTA is charged on the first $7,000 of each employee’s wages in a year at 0.6% (the 2026 figures Bokapsys uses, which assume your state gets the full state credit). That is at most $42 per employee per year.

You don’t pay FUTA every payday. It builds up quarter by quarter:

At the end of each quarter, if the FUTA you owe (this quarter’s plus anything rolled in) is more than $500, you deposit it by the last day of the month after the quarter (30 April, 31 July, 31 October), moved off weekends and holidays.
If it is $500 or less, it rolls forward into the next quarter.
Whatever is left after the fourth quarter is paid with Form 940, due 31 January of the next year.

Column	Meaning
Quarter	Q1 to Q4.
Status	To pay, Paid, Overdue, Rolls forward or Pay with Form 940.
Tax this quarter	FUTA arising from this quarter’s wages.
Rolled in	FUTA carried in from earlier quarters.
Deposited	FUTA deposits you have recorded for the quarter.
Still to pay	What is left to pay.
Due	The deadline, or Rolls forward or With Form 940.
(action)	Record deposit for a quarter that needs a deposit.

A quarter marked Pay with Form 940 has no Record deposit button, because that amount is not a deposit: pay it with the 940, then record the payment on the 940 filing (Schedule payment on the filing, then Record payment in Tax Payments).

Worked example. Ten employees each earn over $7,000 in the first quarter of 2026: 10 × $42 = $420. That is under $500, so Q1 shows Rolls forward. They have all passed $7,000, so Q2 to Q4 add nothing, and the $420 is paid with Form 940, due 1 February 2027 (31 January 2027 is a Sunday). With fifteen employees, Q1 would be $630, more than $500, so it is due 30 April 2026.

State tab

Each state you registered for Payroll withholding gets a card.

A badge shows the deposit frequency you entered, or No schedule set.
Withheld this year is the state income tax withheld from employees in that state.
A table lists each period with Period, Status, Due, Withheld, Paid, Still to pay and Confirmation, with Record deposit on any period with something still to pay.
An Open your … portal link appears when you saved the state’s website on the registration.

Bokapsys lays out periods only from what your state told you:

What you entered on the registration	What you see
Monthly, twice a month, quarterly or annually, and a due day	Each period with its due date (the due day in the month after the period ends, moved off weekends and holidays).
A frequency but no due day	Each period, with Your state sets this in the Due column and a note asking you to add the day from your registration notice.
Next day, semi-weekly, weekly or eighth-monthly	No periods, and a note that Bokapsys does not lay out that schedule; the year’s total withheld is shown so you can pay on your state’s own timetable.
No frequency	A note asking you to tell Bokapsys how often your state wants withholding paid.

Bokapsys never invents a state due date: a blank date is safer than a wrong one. A state period counts as Paid only once your recorded payments for it cover what was withheld.

If you have withheld tax for a state you are not registered in, a card lists that state and the amount, with a link to add the registration in Tax Setup.

Schedule B tab

Only semi-weekly depositors file Schedule B. If you are monthly, the tab says Schedule B is only filed by semi-weekly depositors. You do not need it.

For a semi-weekly depositor it shows Schedule B - tax liability by day for one quarter at a time (pick Q1 to Q4). Each month lists the days you had payroll and the tax that arose on each, with a month total, and Quarter total at the bottom. These are the figures you copy onto Schedule B. They are the tax that arose on each payday, not what you paid, and they come from the same calculation as the 941 and the deposit periods, so the three always agree.

Record a deposit

On the Federal, Unemployment (FUTA) or State tab, note the Still to pay amount and Due date of the period.
Pay it outside Bokapsys. For federal payroll tax, use the link under How to pay this to go to EFTPS, sign in, choose Form 941 and the quarter the payday falls in, and enter the amount and date. For FUTA choose Form 940. For a state, use your state’s website. Keep the confirmation number you are given.
In Bokapsys, click Record deposit on that period’s row. The Record a … deposit window opens for that period.
Check Amount paid (it starts as what is still to pay), enter Date paid and the Confirmation number, and choose Paid from if the money left a bank account other than your default one.
Click Record deposit. You see Deposit recorded with Your books now show the tax as paid.

Field	What it means	Required?	Example	Where to find it
Amount paid	What you paid for this period.	Yes	`4000.00`	Your EFTPS or state receipt.
Date paid	The day the money left your account. It cannot be in the future, and it is the date the payment is posted in your books.	Yes (defaults to today)	`2026-04-14`	Your receipt or bank statement.
Confirmation number	The EFTPS acknowledgement number, or the reference your state portal gave you.	Yes	`270641234567890`	The EFTPS acknowledgement screen or email; your state portal’s receipt.
Paid from	The bank account the money left. Leave it blank to use your default bank account.	No	`Operating ····1234`

How to check it worked: the period shows Paid (or Part paid), the confirmation number appears in its row, the red overdue banner (if any) is gone, and the dashboard’s Payroll tax to deposit card moves on to the next period. The payment also appears in Tax Payments as Paid.

Reminders

Bokapsys sends an in-app notification to everyone whose role can view tax payments:

Before a deposit is due: once a deposit period has ended and its due date is within the next 14 days, if it is not yet fully paid.
When a deposit is overdue: once, if it is still not fully paid after its due date. Reminders stop for deposits more than 30 days overdue.

This covers federal payroll tax, FUTA deposits and state withholding deposits that have a due date. When several deposits of the same kind are due together, they arrive as one summary. Clicking a reminder opens the right tab of Deposits Due for that year. Filings have their own reminders, sent 30, 14, 7 and 2 days before a generated filing is due. See Notifications.

Common problems

What you see	Why	How to fix it
No payroll tax for this year yet	No posted pay runs in the selected year.	Post your pay runs, or switch the year at the top.
A period stays To pay after you paid	The payment is scheduled in Tax Payments but not recorded, or it covers a payroll date in a different period.	Use Record deposit on the period, or check Payroll this covers on the payment in Tax Payments.
Deposits not matched to a period	A recorded payment covers a payroll date outside every period.	Check the payroll date on that payment.
Your schedule looks wrong	The lookback period is incomplete in Bokapsys, or you have not set your IRS schedule.	Use Set what the IRS told you.
Could not work out your deposits	Something failed loading the figures; the message says what.	Reload the page. If it persists, contact Bokapsys.
A state shows No schedule set	The registration has no deposit frequency.	Edit the state registration in Tax Setup and add the frequency and due day.
Could not record the deposit	The message says why, for example the accounting period of Date paid is closed.	Fix what it names, or reopen the period, then try again.