Wages are paid on Wednesday, Mar 26, resulting in a deposit liability of $90,000 and again on Thursday, Mar 27, for $12,000. Under the semiweekly deposit rule, when are the deposits due?

Under the semiweekly deposit rule, employers must deposit payroll taxes based on when wages are paid and the amount of the tax liability.

In this scenario, wages were paid on Wednesday, March 26, which created a deposit liability of $90,000. The payroll tax liability for this payment would be due on the following Friday, March 28, because it falls under the semiweekly deposit schedule that requires deposits to be made on the following Friday when the pay date falls on a Wednesday.

Subsequently, on Thursday, March 27, another wage payment created an additional deposit liability of $12,000. Since this cash liability occurs within the same week, the total total deposit liability for both days—$90,000 plus $12,000, totaling $102,000—will also be due on the same Friday.

Therefore, the total deposit of $102,000 is due on Friday, March 28, in compliance with the semiweekly deposit rule, justifying why this is the correct answer. Other options indicate due dates that do not align with the semiweekly rules based on the timing of the wage payments.