We withhold employment taxes on disability income paid to our customers and deposit the funds to the Fed account daily because the liability exceeds $100,000. We are semi-weekly depositor, required to use the EFTPS (we use an ACH tax deposit product offered by our bank). The issue is the ACH tax deposits are settled the next business day after we request the payment (our systems provide the liability data after the nightly batch process, therefore we only know the liability amount in the morning to request the payment). For the quarterly form 941, we are required to include schedule B which reports the liability based on dates payments were made, therefore, our deposits always appear late according to the IRS tracking system. We often receive late payment notices but the IRS often abates the penalties after working with us. Questions: 1) With our current situation as described above, what can we do to comply with the IRS deposit requirements and avoid the late notices? 2) If we used the EFTPS offered by the IRS, would they accept the day we enter the deposits into the system as our deposit date (though the actual cash is transferred the next business day)? Thank you.