The deposit rules for nonagricultural employers are:

a$.$ Total taxes $$50,000$ or less in the lookback period:

$.$

b$.$ Total taxes more than $$50,000$ in the lookback period:

$.$

c$.$ Accumulated taxes of $$100,000$ or more:

$.$

d$.$ If you fell under the one$-$day rule at any time during this year or last year:

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e$.$ Less than $$2,500$ for the quarter:

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