IRS Notice 931 Spanish – IRS Forms, Instructions, Pubs 2026 – In today’s diverse business landscape, understanding tax obligations is crucial for employers, especially those managing multilingual workforces. IRS Notice 931 Spanish, officially titled “Aviso 931: Requisitos de Depósito para los Impuestos sobre la Nómina,” provides essential guidance on deposit requirements for employment taxes in Spanish. This document helps Spanish-speaking employers comply with federal rules for depositing Social Security, Medicare, and withheld federal income taxes. Released in its latest revision in September 2025, it ensures clarity for businesses navigating payroll tax deposits. Whether you’re a small business owner or a payroll manager, this article breaks down the key elements, updates, and compliance tips to optimize your operations and avoid penalties.
What Is IRS Notice 931?
IRS Notice 931 outlines the deposit schedules and rules for employment taxes, excluding federal unemployment tax (FUTA). It specifies two main deposit schedules: monthly and semiweekly. These schedules determine when employers must deposit taxes after a tax liability arises, such as on payday. The notice emphasizes that your deposit schedule is based on your total tax liability during a “lookback period,” not on how often you pay employees.
The document applies to forms like Form 941 (Employer’s Quarterly Federal Tax Return) and annual forms such as 943, 944, 945, and CT-1. For Form 941, if your quarterly tax liability is under $2,500 (and you didn’t hit the $100,000 next-day rule), you may pay taxes when filing instead of depositing separately. However, to avoid penalties, it’s safer to follow monthly or semiweekly rules if uncertainty exists.
The Spanish Version: Accessibility for Spanish-Speaking Employers
The Spanish version, Notice 931 (sp), is a direct translation of the English document, making it accessible for employers who prefer or require information in Spanish. You can download the PDF directly from the IRS website at https://www.irs.gov/pub/irs-pdf/n931sp.pdf. This ensures that non-English speakers can fully understand deposit requirements without language barriers.
Key translations include:
- “Deposit Requirements for Employment Taxes” as “Requisitos de Depósito para los Impuestos sobre la Nómina.”
- Monthly schedule: “Itinerario Mensual de Depósitos.”
- Semiweekly schedule: “Itinerario Bisemanal de Depósitos.”
This version mirrors the English one, covering electronic funds transfer (EFT) mandates, lookback periods, and examples for compliance.
Key Deposit Requirements Explained
Deposit Schedules
- Monthly Schedule: If your lookback period tax liability was $50,000 or less, deposit accumulated taxes by the 15th of the following month. New employers start here for their first year (or first two years for annual filers).
- Semiweekly Schedule: For liabilities over $50,000 in the lookback period, deposits are due by the following Wednesday (for paydays on Wednesday-Friday) or Friday (for paydays on Saturday-Tuesday).
Lookback Periods
- For Form 941: A 4-quarter period from July 1 to June 30 of the prior year. For 2026, this is July 2024 to June 2025.
- For annual forms: The calendar year two years prior (e.g., 2024 for 2026).
Adjustments to prior returns don’t affect the lookback; use originally reported amounts.
$100,000 Next-Day Deposit Rule
If you accumulate $100,000 or more in liability on any day, deposit by the next business day, regardless of your schedule. This can shift you to semiweekly for the rest of the year and the next.
Electronic Funds Transfer (EFT) Mandate
All federal tax deposits must use EFT via systems like EFTPS, IRS Direct Pay, or your IRS business tax account. Services from third parties may incur fees, but EFTPS is free. Same-day wires are available for large payments.
Examples from the Notice
Consider the example of Sol Peña (Hazel Jones in English): With a lookback liability of $48,000, they follow a monthly schedule; over $50,000 shifts to semiweekly. This illustrates how liabilities impact your schedule year-over-year.
Updates and Changes for 2026
As of February 2026, Notice 931 remains based on the September 2025 revision, with no major standalone updates. However, related IRS publications like Publication 15 (Circular E, Employer’s Tax Guide) for 2026 include adjustments such as:
- Social Security wage base: $184,500.
- Medicare tax rate: 1.45% each for employer and employee (no wage base limit).
- Household worker threshold: $3,000 in cash wages.
- Election worker threshold: $2,500. Employers should review Publication 15 for complementary details, as it references Notice 931 in section 11. Penalties for late deposits remain tiered (2% to 15%), emphasizing timely compliance.
For 2026, check your lookback period (July 1, 2024–June 30, 2025) now to confirm your schedule.
How to Comply and Avoid Penalties?
- Determine Your Schedule: Calculate your lookback liability using Form 941 line 12 totals.
- Use EFTPS: Enroll at EFTPS.gov or call 800-555-4477 (Spanish: 800-733-4829).
- Handle Holidays: Deposits due on non-business days shift to the next business day.
- New Employers: Default to monthly, but monitor for the $100,000 rule.
- Seek Help: Visit IRS.gov/Espanol for Spanish resources or consult a tax professional.
Non-compliance can lead to penalties, so staying informed is key. For detailed examples and forms, refer to the Spanish PDF.
Conclusion
IRS Notice 931 Spanish empowers employers with clear, bilingual guidance on employment tax deposits, promoting compliance and reducing errors. By understanding deposit schedules, lookback periods, and EFT requirements, you can streamline payroll processes and focus on business growth. Always consult official IRS sources for the latest info, and download the PDF today to stay ahead in 2026. If you have questions, the IRS offers support in Spanish via phone or online tools.