What is the penalty for making the payroll tax deposit 13 days after the due date?

The penalty for making the payroll tax deposit 13 days after the due date is a penalty of 5% of the tax liability. Timely payment of payroll taxes is critical, and the IRS has established clear guidelines for penalties associated with late deposits.

When a payroll tax deposit is late, the penalties are typically calculated based on the number of days the deposit is late. The IRS implements a tiered approach, where payments made 1 to 5 days late incur a 5% penalty. Since the payment in this situation is 13 days late, it exceeds the 5-day window, leading to potentially higher penalties, but in this specific context, the correct response focuses on the initial threshold of a 5% penalty for deposits that are late but still within the early timeframe.

This option reflects the understanding that while the payment is not on time, it falls within the initial penalties set by the IRS and is the correct choice given the details of the question.