# Federal Employment Tax Deposits-De Minimis Rule
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-05-23 · Effective 2001-05-23 · 66 FR 28370
## Document
- **Document number:** 01-12864
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 28370
- **CFR reference:** 26 CFR 31
- **Publication date:** 2001-05-23
- **Effective date:** 2001-05-23
- **Treasury docket:** TD 8946
## Abstract

This document contains final regulations relating to the deposit of Federal employment taxes. The final regulations adopt the rules of the temporary regulations that change the de minimis deposit rule for quarterly and annual periods from $1,000 to $2,500. The regulations affect taxpayers required to make deposits of Federal employment taxes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/05/23/01-12864/federal-employment-tax-deposits-de-minimis-rule)
---
*AI Analytics · CC0 1.0*