Schedule B (Form 941) Calculator: Semiweekly Depositors Daily Tax Liability 2026

Last reviewed: October 17, 2025

Use the Form 941SB Tax Form Calculator Form 941SB as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 941sb state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

This Schedule B (Form 941) helper lets semiweekly depositors record daily federal employment tax liability for each day of the quarter. The tool auto-calculates monthly totals and the quarter total, which must match Form 941, line 12. Use it to validate your liability record before filing and avoid deposit penalties (including the $100,000 next-day rule under Publication 15).

How to use: Enter your tax liability (not deposits) for each pay date. Use $0.00 for non-pay days. Monthly totals compute automatically in the right column for each month; the quarter total is calculated at the end.

Schedule B (Form 941): Report of Tax Liability for Semiweekly Schedule Depositors
Use this schedule to show your TAX LIABILITY for the quarter; don't use it to show your deposits. Attach this to Form 941 if you're a semiweekly schedule depositor or became one because your accumulated tax liability on any day was $100,000 or more. Write your daily tax liability on the numbered space for the date wages were paid. See Section 11 in Pub. 15 for details.
Month 1
1	9	17	25	Tax liability for Month 1
2	10	18	26
3	11	19	27
4	12	20	28
5	13	21	29
6	14	22	30
7	15	23	31
8	16	24
Month 2
1	9	17	25	Tax liability for Month 2
2	10	18	26
3	11	19	27
4	12	20	28
5	13	21	29
6	14	22	30
7	15	23	31
8	16	24
Month 3
1	9	17	25	Tax liability for Month 3
2	10	18	26
3	11	19	27
4	12	20	28
5	13	21	29
6	14	22	30
7	15	23	31
8	16	24
Fill in your total liability for the quarter (Month 1 + Month 2 + Month 3) ▸ Total must equal line 12 on Form 941.				Total liability for the quarter

Accuracy check: The Total liability for the quarter must equal Form 941, line 12. If claiming the qualified small business R&D payroll tax credit on Form 941 line 11, ensure your Schedule B liabilities reflect that credit—do not reduce any day below zero.

Last reviewed: October 17, 2025: If you believe this form requires an update, please contact us.

Helpful references: Review Publication 15 for deposit schedules, the $100,000 next-day deposit rule, and semiweekly vs monthly depositor rules. If your accumulated tax liability hits $100,000 on any day, you become a semiweekly depositor immediately and must file Schedule B.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.