U.S. · IRS notices
IRS CP136 notice explained.
A notice about your Form 941 deposit schedule for next year, based on the lookback period.
CP136 is a notice to employers about the deposit requirement for their Form 941 filings next year. The IRS bases it on the total tax reported on the Forms 941 for the four previous consecutive quarterly periods, called the lookback period: $50,000 or less means a monthly depositor, over $50,000 means a semi-weekly depositor. The IRS page prints no response date.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP2000 | The income or payment information the IRS received from third parties, such as employers or financial institutions, does not match what was reported on the tax return. | Reply to the notice by the date listed on it. The IRS says the notice is not a bill and a response may be required. |
| CP13 | The IRS corrected one or more mistakes on the return. The taxpayer is not due a refund and does not owe an additional amount because of the changes; the account balance is zero. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP16 | The IRS corrected one or more mistakes on the return. Because the taxpayer or spouse owe other tax debts, the IRS applied all or part of the refund to pay off those debts. | No response if you agree. If you disagree, contact the IRS at the number on the notice by the date indicated. |
| CP103 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the date on the payment coupon. |
| CP107 | The IRS made changes to the return because it found a miscalculation, and the balance due changed as a result. | Contact the IRS within 60 days of the date of the notice if you disagree. Pay by the payment due date on the notice. |
| CP108 | The IRS received a payment but could not determine the correct form or tax year to apply it to. | No response if the payment was applied correctly. If not, tell the IRS where to apply it, by phone or Form 15108. |
| CP133 | The IRS made changes to the return because it believes there is a miscalculation, and as a result there is an overpayment on the account. | Contact the IRS within 10 days of the date of the notice if you disagree, by phone or by mailing the completed contact stub. |
| CP136 | The employer’s deposit requirement for Form 941 filings next year may differ from last year’s, based on the total tax reported on the Forms 941 for the four previous consecutive quarterly periods (the lookback period). | The IRS page prints no response date. It says to check your records against the notice and, if a Form 941 is missing, to file it as soon as possible. |
| CP152 (IRS page) | The IRS received the tax-exempt bond form. | No action needed; keep the notice for your records. |
| CP153 | The IRS cannot provide the refund through direct deposit and is sending the refund or credit payment by mail. | No response is requested. Expect the refund within 3-4 weeks of the notice date; contact the IRS if it has not arrived after 4 weeks. |
| CP2005 | The IRS accepted the information sent, will not change the return, and has closed its review. | No response is required. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“Your deposit requirements for your Form 941, Employer’s Quarterly Federal Tax Return, filings for next year may be different from your requirements for last year.” The requirement is based on the total tax you reported on your Forms 941 for the four previous consecutive quarterly periods, the lookback period.
The two schedules the IRS page describes
If total tax liability for the lookback period was $50,000 or less, you will be a monthly depositor next year: deposit taxes on wages paid during the month by the 15th of the following month. If it was over $50,000, you will be a semi-weekly depositor: taxes on wages paid on Saturday, Sunday, Monday or Tuesday are due by the following Friday, and taxes on wages paid on Wednesday, Thursday or Friday are due the following Wednesday.
If the numbers differ from your records
The page says that if the tax amounts the IRS used differ from your tax records, you should determine the appropriate deposit schedule. If the amount used is zero for any period, the IRS has no record of receiving Form 941 for that period, and the page says to file any missing Form 941 as soon as possible. The FAQ adds that the notice’s tax includes only the liability on your original Forms 941 during the lookback period, not amended returns.
How to show liabilities and payments
The FAQ says the IRS has a record of your payments, so show only the tax liabilities. Monthly depositors enter the taxes due for each month in Part 2 of Form 941; semi-weekly depositors use Schedule B (Form 941) to enter the tax due for each date they paid employees.
Electronic deposits and the $100,000 rule
The FAQ says deposits must be paid electronically unless the tax liability is less than $2,500, or the prior period’s tax was less than $2,500 and there was no $100,000 liability due the next day. If tax for the quarter is less than $2,500, you can pay with the voucher attached to Form 941. Once accumulated tax liability reaches $100,000 for any month, the IRS says you must deposit the next business day and immediately become a semi-weekly depositor for the rest of the current year and the next year.
How this page differs from the others
Unlike most notices in this set, CP136 is aimed at employers and does not describe a change to a personal income tax return.
More IRS notice pages
Other pages in this set: CP2000, CP13, CP16, CP103, CP107, CP108, CP133, CP153, CP2005. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP136 notice: what the notice is, depositor types, FAQ. Read November 2, 2026.
IRS page last reviewed December 16, 2025. This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What is an IRS CP136 notice?
A notice about your deposit requirement for Form 941 filings next year. It is based on the total tax reported on your Forms 941 for the four previous consecutive quarterly periods, the lookback period.
Who is a monthly depositor under CP136?
Per the IRS page, if your total tax liability for the lookback period was $50,000 or less you will be a monthly depositor and must deposit taxes on wages paid during the month by the 15th of the following month.
Who is a semi-weekly depositor under CP136?
If the lookback-period tax liability was over $50,000. Wages paid Saturday through Tuesday are due by the following Friday; wages paid Wednesday through Friday are due the following Wednesday.
What if the CP136 shows zero for a period?
The IRS page says a zero means it has no record of receiving Form 941 for that period, and to file any missing Form 941 as soon as possible.
Do amended returns count toward the CP136 amounts?
No. The IRS page says the notice includes only the tax liability on your original Forms 941 during the lookback period, and not to include amended returns.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.