Business FinancesQuestion 288 of 690

How frequently a contractor must deposit withheld federal payroll taxes with the IRS is determined primarily by:

a.The number of CSLB licenses the contractor holds
b.The type of construction work performed
c.The county where the business is located
d.The amount of the employer's payroll tax liability

Explanation

The IRS sets a deposit schedule (typically monthly or semiweekly) based on the employer's total payroll tax liability during a lookback period. Larger liabilities require more frequent deposits.

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