By what date in the following month must monthly depositors submit their federal payroll taxes?

Monthly depositors are required to submit their federal payroll taxes on or before the 15th of the following month after the end of the reporting period. This means that if a business has payroll obligations throughout a month, they must calculate the total federal payroll taxes owed during that month and remit those funds by the 15th of the subsequent month. This schedule helps ensure that the Internal Revenue Service (IRS) receives timely payments to fund government operations and programs.

In contrast, the other dates provided do not align with the IRS guidelines for monthly depositors. For example, submitting by the 1st would be too early as that does not allow for the complete payroll process. The 25th, while closer to the end of the month, still does not comply with the requirement and the 30th is too late, falling outside of the designated period for this obligation. Therefore, the requirement to submit by the 15th stands as the correct answer for this question.