Employers with a payroll tax liability of less than 2,500 at the end of any quarter pay their tax liability: a-directly to the authorized depository after the end of the quarter when form 941 is filed b-directly to the authorize depository on the same day the form 941 is mailed c-directly only if they use the EFTPS form of payment before form 941 is filed d-directly to the internal revenue service when they file form 941