A semiweekly depositor has federal tax liability of $95,000.

Semiweekly depositors follow a schedule based on the day of the week wages are paid: taxes for payments made Wednesday through Friday are due the following Wednesday; taxes for payments made Saturday through Tuesday are due the following Friday. However, the " $100,000 Next-Day Deposit Rule " overrides this schedule. If an employer accumulates $100,000 or more in liability on any day, the taxes must be deposited by the next business day. In this scenario, the liability reaches $105,000.00 on Wednesday ($95,000 from Tuesday + $10,000 from Wednesday). Because the $100k threshold was crossed, the $105,000 must be deposited by Thursday (the next business day). The $85,000.00 liability from Friday is below the next-day threshold and follows the standard semiweekly schedule, making it due by the following Wednesday.