What must businesses with $2,500 or less in quarterly tax liabilities do regarding payment?

Businesses with $2,500 or less in quarterly tax liabilities are allowed to pay their taxes at the time they file Form 941, which is the Employer's Quarterly Federal Tax Return. This means that instead of making regular deposits throughout the quarter, they can accumulate their tax liabilities and settle them in one payment when they submit their quarterly report.

This approach is beneficial for smaller businesses as it simplifies cash flow management and reduces the administrative burden of making multiple payments throughout the quarter. By paying at the time of filing, businesses can accurately reflect their tax obligations based on the wages paid during that period and ensure compliance without the need for more frequent deposits.

In contrast, the other options suggest either different payment schedules or a lack of payment that does not align with IRS guidelines for businesses that have a smaller tax liability. For instance, businesses with larger liabilities have separate requirements for deposits which do not apply here.