What amount of employment tax liability must an employer reach before the one-day deposit rule is in effect?

The one-day deposit rule is a critical aspect of tax compliance for employers with respect to their employment tax liabilities. Under this rule, employers who accumulate a tax liability of $100,000 or more during a specific deposit period are required to deposit their employment taxes on the next business day. This requirement is in place to ensure that large tax liabilities are handled promptly and to minimize the risk of underpayment or late payment.

In the context of the available choices, the threshold of $100,000 accurately reflects the established criteria that trigger the one-day deposit requirement. It is essential for employers to monitor their payroll tax liabilities to determine if they exceed this amount, prompting the need for expedited tax deposit actions under IRS regulations. This helps in maintaining compliance with federal tax requirements and avoiding potential penalties associated with late payments.

The other amounts presented—$25,000, $50,000, and $150,000—do not align with the established figure for the one-day deposit rule, making them incorrect in this context.