SentenceCalc

Failure to Deposit Taxes in Trust Sentence Calculator

This page covers cases where a person did not put collected taxes in a trust account after an IRS notice. Federal sentences for failure to deposit taxes in trust are calculated under §2T1.7 of the Sentencing Guidelines, which sets a starting offense level from 4 to 31 depending on the kind of offense, then adds levels for the facts of the case. At the first starting point in the table below (level 4) alone, someone with no criminal history points who pleads guilty scores 0–6 months under the guidelines.

Verified Checked against the manual text in at least five AI-assisted review rounds. Not yet reviewed by an attorney. Guidelines Manual effective November 1, 2025Updated October 4, 2026

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Starting level and typical ranges

These ranges use the starting level alone, before any adjustments, for someone with no criminal record unless the column says otherwise. Most real cases add levels.

Starting pointLevelTrialGuilty pleaPlea + zero-pointCategory IV, plea
$6,500 or less40–6 months0–6 months0–6 months0–6 months
More than $6,50050–6 months0–6 months0–6 months0–6 months
More than $250,0001312–18 months8–14 months4–10 months18–24 months
More than $25,000,0002346–57 months33–41 months27–33 months51–63 months
More than $550,000,00031108–135 months78–97 months63–78 months110–137 months

Important details

  • This offense is a misdemeanor.
  • The manual recommends basing the fine on the total amount not deposited.
  • The calculator does not apply mandatory minimum sentences set by statute for this offense. If the statute of conviction requires one and it is higher than the range shown, the minimum controls; check the statute or ask a lawyer.

Frequently asked questions

What is the base offense level for failure to deposit taxes in trust?

The guideline for failure to deposit taxes in trust is §2T1.7 of the federal Sentencing Guidelines. Before any adjustments, its starting level depends on the facts: from level 4 to level 31. The table on this page lists each starting point.

What is the guideline range for failure to deposit taxes in trust with no criminal history points and a guilty plea?

Using the first starting point in the table on this page (level 4) alone, a person with no criminal history points who pleads guilty scores 0–6 months, including the 2-level zero-point reduction. Adjustments such as role in the offense or obstruction can change the level, and the judge can sentence outside the range.

Is probation possible for failure to deposit taxes in trust?

The guidelines allow it at the first starting point in the table: with a guilty plea and the zero-point reduction the range begins at 0 months (Zone A), so prison is not required, unless the offense is a Class A or B felony or the statute rules probation out (§5B1.1(b)). Added facts can raise the range out of Zone A.

Is the calculator accurate for failure to deposit taxes in trust?

It follows §2T1.7 of the Guidelines Manual effective November 1, 2025. It passed 5 review rounds, each comparing every number, rule and label with the manual text, and its last round found nothing to correct. Those reviews were done with AI tools, not by lawyers, and it has not yet been reviewed by an attorney, so mistakes are possible. The guidelines are advisory, and a lawyer who knows the case can tell you what actually applies.