The IRS has announced that it has reissued the Publication 509 due to an error on the deposit schedule on page 11. So if you have not downloaded the latest version you will need to update your files. The IRS having to reissue a publication or make a correction is not uncommon. In fact, I, myself, have discovered 4 to 5 errors in publications that I have pointed out to the IRS over the years. One year, the IRS made a calculation error when demonstrating the percentage method in the Circular E and supposedly received thousands of emails and phone calls from payroll professionals questioning the calculations. Although payroll professionals know and understand that the errors will occur what many do not know is that the IRS has a webpage devoted to these corrections. When they update a form, its instructions or a publication they usually publish it on this page http://www.irs.gov/Forms-&-Pubs/Changes-to-Current-Forms-&-Publications . Then if they have an error or correction they announce it on this page. It is very handy and one I recommend checking from time to time.