Bob, what a lot of accountants would do would be to deposit a little bit more then what the specific amount may end up being, and They would do this just in case there was a end of quarter bonus, or higher payroll than expected,  etc,  and the client would not bring the books in until after the deposit was due (Keep in mind that some clients are not rocket scientists and the actual payroll may be different than what they thought, i.e. more) So therefore they would make sure they would deposit a little bit more during the quarter, and then if there was a refund they would apply it to the next quarter, as a cushion for the same thing in future. The IRS didn't mind if you deposited more, since they got to hold the money. It's only if you deposit less that there's a problem, which you know.