{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Lookback period","FTD","Instructions","TFRP","SemiWkly Pmt Due","Penalty Computations"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":26,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Lookback period","index":0,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[]
["Calculating for tax year:"]
[]
[]
[]
[]
[]
[]
["TYPE DEPOSITOR:"]

{"sheet":"FTD","index":1,"n_rows":19,"n_cols":18,"rows_kept":19,"cut":false,"hidden":false,"merged":[[2,0,13,13],[16,0,16,11],[17,0,17,11],[18,0,18,11],[14,12,14,13],[15,12,15,13],[16,12,16,13],[17,12,17,13],[18,12,18,13],[14,0,14,11],[15,0,15,11]]}
["FAILURE TO DEPOSIT (FTD)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Description","Input"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ttl Deposit should be:"]
["The Failure to Deposit Penalty applies to employers that don’t make employment tax deposits:\n\nOn time\nIn the right amount\nIn the right way\nEmployer-paid taxes include federal income tax, Social Security and Medicare taxes and Federal Unemployment Tax. Employers must send employment tax deposits to the IRS on a monthly or semi-weekly schedule.\n\nThe penalty you pay is a percentage of the taxes you did not deposit on time, in the right amount or in the right way.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ttl Deposits made timely:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date Deposits Due:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculate to date:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date of Notice:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number days late:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FTD Penalty:"]
[]
[]
[]
[]
[]
["Number of days your deposit is late",null,null,null,null,null,null,null,null,null,null,null,"Amount of the penalty"]
["1-5 calendar days",null,null,null,null,null,null,null,null,null,null,null,"2% of your unpaid deposit"]
["6-15 calendar days",null,null,null,null,null,null,null,null,null,null,null,"5% of your unpaid deposit"]
["More than 15 calendar days",null,"More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","More than 15 calendar days","10% of the unpaid deposit","10% of the unpaid deposit"]
["More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)",null,"More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","More than 10 calendar days after the date of your first notice or letter (for example, CP220 Notice) or The day you get a notice or letter for immediate payment (for example, CP504J Notice)","15% of your unpaid deposit","15% of your unpaid deposit"]

{"sheet":"Instructions","index":2,"n_rows":19,"n_cols":15,"rows_kept":19,"cut":false,"hidden":true,"merged":[[6,8,6,13],[7,9,7,11],[7,12,7,14],[18,8,20,14]]}
[]
[]
[]
[]
[]
[]
["Period","Withheld","Taxable Wages","Payments","Trust Fund Amount","Amount of payments applied to TFRP","Remaining TFRP",null,"TAX RATES"]
[201012,30137.5,300000,73207.45,53087.5,50257.45,2830.05,null,null,"Employee",null,null,"Employer"]
[201106,35551.71,250000,61302.66,49676.71,47177.66,2499.0500000000002,null,1995,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,1996,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,1997,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,1998,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,1999,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"The \"Adj. Rates\" button is to edit the listed percentages for tax rates or to add a new year.  When inputting percentages on the form, always use the decimal format, i.e. 10% = .1; 6.2% = .062; 1.45% = .0145"]

{"sheet":"TFRP","index":3,"n_rows":37,"n_cols":18,"rows_kept":37,"cut":false,"hidden":false,"merged":[[24,1,26,6],[1,4,1,5],[1,6,1,7],[2,10,2,16],[3,11,3,13],[3,15,3,17]]}
[null,"Last updated:","Tuesday, March 4, 2025"]
[null,null,null,null,"Total TFRP all periods:",null,{"$f":"SUM(I4:I19)","v":0}]
[null,"Period\n(yyyy qq)","Withheld","Wages for which the Additional Medicare tax applies *1","Taxable Wages","Payments","Trust Fund Amount","Amount of payments applied to TFRP","Remaining TFRP",null,"TAX RATES"]
[null,null,null,null,null,null,{"$f":"IF(B4=\"\",\"\",(E4*LOOKUP(--LEFT(B4,4),$K$5:$K$30,$N$5:$N$30)+C4+(D4*LOOKUP(--LEFT(B4,4),$K$5:$K$30,$O$5:$O$30))))","v":""},{"$f":"IF(B4=\"\",\"\",IF(F4<(LOOKUP(--LEFT(B4,4),$K$5:$K$30,$R$5:$R$30)*E4),0,F4-(LOOKUP(--LEFT(B4,4),$K$5:$K$30,$N$5:$N$30)*E4)))","v":""},{"$f":"IF(B4=\"\",\"\",G4-H4)","v":""},null,null,"Employee",null,null,"Add'l Med. Tax","Employer"]
[null,null,null,null,null,null,{"$f":"IF(B5=\"\",\"\",(E5*LOOKUP(--LEFT(B5,4),$K$5:$K$30,$N$5:$N$30)+C5+(D5*LOOKUP(--LEFT(B5,4),$K$5:$K$30,$O$5:$O$30))))","v":""},"","",null,2000,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(L5:M5)","v":7.6499999999999999E-2},null,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P5:Q5)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,"","","",null,2001,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2002,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2003,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2004,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2005,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2006,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2007,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2008,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2009,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2010,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2011,4.2000000000000003E-2,1.4500000000000001E-2,5.6500000000000002E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2012,4.2000000000000003E-2,1.4500000000000001E-2,5.6500000000000002E-2,null,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2013,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,"","","",null,2014,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,{"$f":"SUM(C4:C19)","v":0},null,{"$f":"SUM(E4:E19)","v":0},{"$f":"SUM(F4:F19)","v":0},{"$f":"SUM(G4:G19)","v":0},{"$f":"SUM(H4:H19)","v":0},{"$f":"SUMIF(I4:I19,\">0\",I4:I19)","v":0},null,2015,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,2016,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P21:Q21)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,null,null,null,null,2017,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P22:Q22)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,null,null,null,null,2018,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P23:Q23)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,null,null,null,null,2019,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P24:Q24)","v":7.6499999999999999E-2}]
[null,"*1   For 2013 & forward, wages over $200,000 are taxed an additional .9% for medicare.  \nIn this column, put the amount of wages that were over $200,000 per employee (not the total).",null,null,null,null,null,null,null,null,2020,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P25:Q25)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,null,null,null,null,2021,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,{"$f":"SUM(P26:Q26)","v":7.6499999999999999E-2}]
[null,null,null,null,null,null,null,null,null,null,2022,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,2023,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,2024,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,2025,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2,8.9999999999999993E-3,6.2E-2,1.4500000000000001E-2,7.6499999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,2026,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2027,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2028,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2029,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2030,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2031,null,null,0,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,2032,null,null,0,null,null,null,0]

{"sheet":"SemiWkly Pmt Due","index":4,"n_rows":35,"n_cols":16,"rows_kept":35,"cut":false,"hidden":false,"merged":[[26,15,27,17],[34,15,35,17],[2,1,3,1],[2,2,3,2],[4,1,5,1],[4,2,5,2],[7,0,8,3],[15,15,16,17],[4,15,5,17]]}
[]
[]
[null,"Payday:","2025-03-04",null,null,"Month 1"]
[null,null,null,null,null,1,0,null,{"$f":"F4+F11","v":9},0,null,{"$f":"I4+I11","v":25},0,null,null,"Tax Liability for Month 1"]
[null,"Deposit Due:",{"$f":"IF(OR(WEEKDAY(Payday,1)=7,WEEKDAY(Payday,1)<4),Payday+8-WEEKDAY(Payday+2),IF(AND(WEEKDAY(Payday,1)>3,WEEKDAY(Payday,1)<7),Payday+8-WEEKDAY(Payday+4),\"\"))","v":"2025-03-07"},null,null,2,0,null,{"$f":"I4+1","v":10},0,null,{"$f":"L4+1","v":26},0,null,null,{"$f":"SUM(G4:G11,J4:J11,M4:M10)","v":0}]
[null,null,null,null,null,3,0,null,{"$f":"I5+1","v":11},0,null,27,0]
[null,null,null,null,null,4,0,null,12,0,null,28,0]
["Deposits",null,null,null,null,5,0,null,13,0,null,29,0]
[null,null,null,null,null,6,0,null,14,0,null,30,0]
[null,"MM DD",null,null,null,7,0,null,15,0,null,31,0]
["Date","Applied to:","Amount","Timely",null,8,0,null,16,0]
[]
[]
[null,null,null,null,null,"Month 2"]
[null,null,null,null,null,1,0,null,{"$f":"F15+F22","v":9},0,null,{"$f":"I15+I22","v":25},0,null,null,"Tax Liability for Month 2"]
[null,null,null,null,null,2,0,null,{"$f":"I15+1","v":10},0,null,{"$f":"L15+1","v":26},0,null,null,{"$f":"SUM(G15:G22,J15:J22,M15:M21)","v":0}]
[null,null,null,null,null,3,0,null,{"$f":"I16+1","v":11},0,null,27,0]
[null,null,null,null,null,4,0,null,12,0,null,28,0]
[null,null,null,null,null,5,0,null,13,0,null,29,0]
[null,null,null,null,null,6,0,null,14,0,null,30,0]
[null,null,null,null,null,7,0,null,15,0,null,31,0]
[null,null,null,null,null,8,0,null,16,0]
[]
[]
[null,null,null,null,null,"Month 3"]
[null,null,null,null,null,1,0,null,{"$f":"F26+F33","v":9},0,null,{"$f":"I26+I33","v":25},0,null,null,"Tax Liability for Month 3"]
[null,null,null,null,null,2,0,null,{"$f":"I26+1","v":10},0,null,{"$f":"L26+1","v":26},0,null,null,{"$f":"SUM(G26:G33,J26:J33,M26:M32)","v":0}]
[null,null,null,null,null,3,0,null,{"$f":"I27+1","v":11},0,null,27,0]
[null,null,null,null,null,4,0,null,12,0,null,28,0]
[null,null,null,null,null,5,0,null,13,0,null,29,0]
[null,null,null,null,null,6,0,null,14,0,null,30,0]
[null,null,null,null,null,7,0,null,15,0,null,31,0]
[null,null,null,null,null,8,0,null,16,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total liability for the quarter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P27,P16,P5)","v":0}]

{"sheet":"Penalty Computations","index":5,"n_rows":22,"n_cols":17,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,1,1,7],[1,10,1,16],[12,1,12,7],[21,1,21,7]]}
[]
[null,"FAILURE TO DEPOSIT PENALTY",null,null,null,null,null,null,null,null,"FAILURE TO PAY PENALTY"]
[null,null,"FTD1","FTD2","FTD3","FTD4","FTD5","FTD6",null,null,null,"FTP1","FTP2","FTP3","FTP4","FTP5","FTP6"]
[null,"Amount",null,null,null,null,null,null,null,null,"Amount"]
[null,"Due",null,null,null,null,null,null,null,null,"Due"]
[null,"Paid",null,null,null,null,null,null,null,null,"Calculate to"]
[null,"Number of days PD",{"$f":"IF(OR(C6=\"\",C5=\"\"),\"\",C6-C5)","v":""},{"$f":"IF(OR(D6=\"\",D5=\"\"),\"\",D6-D5)","v":""},"","","","",null,null,"Months Past Due",{"$f":"IF(OR(L4=\"\",L5=\"\",L6=\"\"),\"\",DATEDIF(L5, L6, \"m\")+1)","v":""},{"$f":"IF(OR(M4=\"\",M5=\"\",M6=\"\"),\"\",DATEDIF(M5, M6, \"m\")+1)","v":""},"","","",""]
[]
[null,"FTD Penalty",{"$f":"IF(OR(C5=\"\",C6=\"\"),\"\",IF(C7<=5,0.02*C4,IF(AND(C7>=6,C7<=15),0.05*C4,IF(C7>15,0.1*C4))))","v":""},{"$f":"IF(OR(D5=\"\",D6=\"\"),\"\",IF(D7<=5,0.02*D4,IF(AND(D7>=6,D7<=15),0.05*D4,IF(D7>15,0.1*D4))))","v":""},"","","","",null,null,"FTP Penalty",{"$f":"IF(OR(L4=\"\",L5=\"\",L6=\"\"),\"\",MIN(0.25*L4,L7*0.005*L4))","v":""},{"$f":"IF(OR(M4=\"\",M5=\"\",M6=\"\"),\"\",M7*0.005*M4)","v":""},"","","",""]
[]
[]
[]
[null,"FAILURE TO FILE PENALTY"]
[null,null,"FTF1","FTF2","FTF3","FTF4","FTF5","FTF6"]
[null,"Unpaid Tax"]
[null," Return Due"]
[null,"Return Filed"]
[null,"Months Past Due",{"$f":"IF(OR(C15=\"\",C16=\"\",C17=\"\"),\"\",DATEDIF(C16, C17, \"m\")+1)","v":""},{"$f":"IF(OR(D15=\"\",D16=\"\",D17=\"\"),\"\",DATEDIF(D16, D17, \"m\")+1)","v":""},"","","",""]
[]
[null,"FTD Penalty *",{"$f":"IF(OR(C15=\"\",C16=\"\",C17=\"\"),\"\",MIN(0.25*C15,(C18*0.05)*C15))","v":""},{"$f":"IF(OR(D15=\"\",D16=\"\",D17=\"\"),\"\",MIN(0.25*D15,(D18*0.05)*D15))","v":""},"","","",""]
[]
[null,"* FTF is 5% of the unpaid tax each month the return was late (up to a maximum of 25%) unless, taxpayer is also being \ncharged Failure to Pay penalty.  If that is the case, the FTF penalty is 4.5% fore each month the return was late (up to \na maximum of 25%).\n\nSince you will not be charged a FTF penalty if you don't owe, you will likely never have FTF without FTP.  Therefore this table\nuses the 4.5% rate."]