IRS Publication 3151-A – Federal tax deposits (FTDs) are a critical responsibility for U.S. employers. Missing deadlines or depositing incorrectly can trigger steep penalties, including the failure-to-deposit penalty that reaches up to 15%. IRS Publication 3151-A (Rev. 9-2017), titled The ABCs of FTDs: Resource Guide for Understanding Federal Tax Deposits, serves as a clear, practical handbook that breaks down these rules for small business owners and payroll professionals.
Although revised in September 2017, this 32-page guide remains a trusted foundational resource on IRS.gov. Its core principles—trust fund taxes, deposit schedules, electronic payment methods, and penalty avoidance—align with current IRS requirements in Publication 15 (Circular E, Employer’s Tax Guide, 2026) and Notice 931 (Rev. September 2025).
This SEO-optimized guide explains everything in IRS Publication 3151-A, updates it with 2025–2026 rules, and helps you stay compliant while avoiding costly mistakes.
What Is IRS Publication 3151-A and Who Should Read It?
Publication 3151-A is a free IRS educational tool designed for employers who withhold and deposit employment taxes. It uses simple language, real-world examples, flowcharts, practical exercises, and a glossary to teach the “ABCs” of FTDs.
Target audience includes:
- Small business owners and startups
- Payroll managers and bookkeepers
- New employers filing Form 941, 944, or 940
- Anyone struggling with employment tax compliance
The guide emphasizes that withheld income taxes, Social Security, and Medicare taxes (employee share) are trust fund taxes—money you hold “in trust” for employees and the U.S. Treasury. You must send it to the IRS on time; failing to do so risks personal liability under the Trust Fund Recovery Penalty (TFRP).
Download it here: IRS Publication 3151-A PDF (free, no registration required).
A shorter companion, Publication 3151 (Rev. 11-2018) — The ABCs of FTDs: Quick Reference Guide — offers a fast 8-page overview.
Why Federal Tax Deposits (FTDs) Matter: The Trust Fund Basics?
Chapter 1 of Publication 3151-A explains trust fund taxes clearly. When you pay employees, you withhold:
- Federal income tax
- Employee share of Social Security (6.2%) and Medicare (1.45%)
You also owe the employer’s matching FICA share. These combined amounts form your FTD liability for Forms 941/944.
Key point from the guide: These are not your business funds — they belong to your employees and the government. Treating them as operating cash is one of the fastest ways to trigger IRS enforcement.
FUTA taxes (Form 940) are employer-only (generally 0.6% on the first $7,000 per employee after state credits) and follow separate deposit rules.
Federal Tax Deposit Rules for Form 941 and 944 (Chapter 2)
Publication 3151-A provides detailed flowcharts and exercises for determining when and how much to deposit.
Who must deposit?
- Form 941 (quarterly): If you owe $2,500 or more in the current quarter (and met the threshold previously, or hit $100,000 in one day).
- Form 944 (annual for smallest employers): If annual liability is $2,500 or more.
- If under $2,500 for the entire quarter and no $100,000 rule applies, you can pay with the return.
Lookback Period (unchanged in 2026)
- Determines monthly vs. semiweekly schedule.
- For Form 941 filers in 2026: July 1, 2024 – June 30, 2025.
- ≤ $50,000 total taxes in lookback → Monthly schedule depositor.
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$50,000 → Semiweekly schedule depositor.
Deposit Due Dates (per current Notice 931 and Pub. 15, 2026)
- Monthly: Deposit taxes for the month by the 15th of the following month.
- Semiweekly:
- Wednesday–Friday paydays → due following Wednesday.
- Saturday–Tuesday paydays → due following Friday.
- $100,000 Next-Day Rule: Accumulate $100,000 or more in any deposit period? Deposit by the next business day. You then become a semiweekly depositor for the rest of the year and the next year.
All deposits must be electronic (EFT) — no paper checks or coupons since 2011.
FUTA Deposit Rules for Form 940 (Chapter 3)
- Deposit if undeposited FUTA tax exceeds $500 at the end of any quarter.
- Due by the last day of the month following the quarter (or with the return if under $500 at year-end).
How to Make Federal Tax Deposits: EFTPS and Modern Options (Chapter 4)?
Publication 3151-A dedicates an entire chapter to the Electronic Federal Tax Payment System (EFTPS) — still the gold-standard free service in 2026.
Current electronic deposit methods (IRS.gov, 2026):
- EFTPS.gov (phone or online) — enroll once, get PIN/password, schedule up to 120 days ahead.
- IRS Business Tax Account (recommended for many).
- IRS Direct Pay for Businesses.
- Third-party (payroll provider, tax pro, or bank) — may have fees.
Pro tips from Publication 3151-A (still valid):
- Initiate by 8:00 p.m. Eastern the day before the due date.
- Keep your acknowledgment number and bank confirmation.
- Schedule payments early to avoid holidays or weekends.
- EFTPS customer service: 800-555-4477 (English), 800-244-4829 (Spanish).
Recent updates (Executive Order 14247, 2025) reinforce electronic-only payments; cash or credit cards cannot be used for FTDs.
Failure-to-Deposit Penalties: What Publication 3151-A Warns About (Chapter 5)?
The guide includes clear examples and a penalty table that matches today’s rules exactly (per IRS Failure to Deposit Penalty page):
| Days Late | Penalty Rate |
|---|---|
| 1–5 calendar days | 2% |
| 6–15 calendar days | 5% |
| 16+ calendar days | 10% |
| More than 10 days after first IRS notice | 15% |
Additional risks:
- Failure-to-file and failure-to-pay penalties (up to 25% each).
- Interest on unpaid amounts.
- Trust Fund Recovery Penalty (TFRP) — personal liability for responsible persons (100% of trust fund taxes).
Publication 3151-A shows a powerful example: Using $10,000 in trust fund taxes as a short-term loan can cost far more in penalties and interest than a bank loan.
Practical Tips and Resources from the Guide
- Use the included flowchart to determine your schedule.
- Deposit on or before payday when possible.
- Keep excellent payroll records.
- Review Publication 15 (Circular E) annually.
- Enroll in EFTPS early — especially for new businesses.
Related current IRS resources (2026):
- Publication 15 (Circular E), Employer’s Tax Guide
- Topic No. 757 – Forms 941 and 944 Deposit Requirements
- Notice 931 – Deposit Requirements for Employment Taxes
- EFTPS.gov and IRS.gov/businesses
Frequently Asked Questions About IRS Publication 3151-A and FTDs
Is Publication 3151-A still current in 2026?
Yes for foundational concepts. Core thresholds ($50,000 lookback, $2,500 de minimis, $100,000 next-day) and penalty rates remain unchanged. Always cross-check with the latest Publication 15.
Do I need to deposit if I have no employees?
No employment tax deposits required.
Can I pay FTDs with my credit card?
No — credit/debit cards are not allowed for federal tax deposits.
What if I just started my business?
New employers are generally monthly depositors in their first year (unless the $100,000 rule applies).
Where can I get help?
- IRS Business Tax Account
- EFTPS Customer Service: 800-555-4477
- Tax professional or Enrolled Agent
Conclusion: Master FTDs with IRS Publication 3151-A and Stay Compliant
IRS Publication 3151-A remains one of the clearest explanations of federal tax deposits available. By understanding trust fund responsibilities, deposit schedules, electronic payment methods, and penalty risks outlined in the guide, small businesses can avoid expensive mistakes and focus on growth.
Download Publication 3151-A today, pair it with the latest Publication 15 (2026), and set up EFTPS or your IRS Business Tax Account. When in doubt, consult a qualified tax professional or visit IRS.gov for the most current forms and instructions.
Stay compliant. Avoid penalties. Grow your business with confidence.
This article is for informational purposes only and is not tax or legal advice. Tax rules can change; always verify with official IRS publications and consult a tax professional for your specific situation. Last updated February 2026 based on IRS.gov resources.