# Federal Employment Tax DepositsDe Minimis Rule
> **IRS** · Final regulations. · Published 1999-06-17 · 64 FR 32408
## Document
- **Document number:** 99-15182
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 32408
- **CFR reference:** 26 CFR 31
- **Publication date:** 1999-06-17
- **Treasury docket:** TD 8822
## Abstract

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

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/06/17/99-15182/federal-employment-tax-depositsde-minimis-rule)
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