Headliner 190
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Federal Tax Deposit Coupons
NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.
Headliner Volume 190
February 1, 2007
The IRS is frequently asked, “Why can’t I get a blank Federal Tax Deposit (FTD) Coupon, Form 8109-B?” The answer is, under certain circumstances, blank coupons are available. However, blank coupons should be used only when absolutely necessary.
The IRS has procedures in place for:
- obtaining blank FTD coupons, Forms 8109-B
- submitting Form 8109-C for an address change
- the same–day wire transfer option and
- making deposits
The IRS encourages employers to take advantage of the Electronic Federal Tax Payment System (EFTPS) to avoid common errors and automate the payment process. EFTPS is always the preferred method to make payroll deposits and business return payments. EFTPS is fast, secure and available 24 hours a day, 7 days a week.
Federal Tax Deposits (FTDs)
Making Federal Tax Deposits is a process most businesses must do throughout the year. If your Employer Identification Number (EIN) application (Form SS-4) indicates you will have a requirement to made deposits, you will be Express Enrolled in EFTPS. In addition, you will receive one FTD Coupon and in a separate mailing an EFTPS confirmation letter with a PIN and further instructions on how to activate your EFTPS enrollment. Upon receipt of the EFTPS PIN call (800) 555-3453 and follow the instructions. For more information on Express Enrollment for new businesses refer to Publication 4275.
Not activating your EFTPS Express Enrollment?
If you are not going to activate your EFTPS enrollment, and wish to begin making tax payments using Federal Tax Deposit coupons (Form 8109), you must call the IRS at (800) 829-4933 to obtain additional coupons. Allow 5-6 weeks for delivery. If you indicate a need to make a payment in the near future, (Form 8109B) will be mailed to you and can take 7-10 days. Even if you decide to continue using coupons, we encourage you to activate your EFTPS enrollment in the meantime or anytime in the future when you are without FTD coupons. FTD coupons cannot be downloaded via the Internet. Acceptable paper forms are the Form 8109 and in lieu of a form 8109 you can temporarily use Form 8109B.
Want to avoid the hassles of needing blank coupons?
Some tax professionals have a need for both them and their client to make federal tax payments. If you are a tax professional in this situation, you should consider EFTPS as it allows both you and your client to enroll separately and make payments for all types of federal taxes and you each get access to payment history. If your client applied for and received an EIN after January 2004 most likely they are already enrolled in EFTPS as part of our express enrollment initiative for new businesses. They would have received a confirmation package and an EFTPS PIN and all they have to do is activate per the instructions.
Need a coupon book?
Employers who are currently using paper tax deposit coupons usually receive new coupon booklets automatically. If not, call (800) 829-4933 to reorder.
Need a blank coupon?
There are options for getting blank coupons. Local Taxpayer Assistance Centers (TACs) can provide an authorized individual, depending on the employer’s deposit frequency, either four or eight Forms 8109-B with the Employer Identification Number and business name already entered. Locations are listed in the local phone directory and also on the Contact My Local Office page. If there is not a local TAC in the area, employers can call (800) 829-4933 to request Forms 8109-B be mailed to them.
Blank Forms 8109-B should only be used in an emergency situation and should not be used on a continuing basis.
Need to make a same-day payment?
If you are unable to obtain a paper coupon in time to make a required deposit, a same-day wire transfer may be an option. Check with your financial institution to find out if this service is offered and if there are any applicable fees associated with using this method to make a payroll deposit.
Sign up for EFTPS
Visit EFTPS to join the millions of taxpayers already enrolled in the system. Tax professionals can now use the new and improved EFTPS Batch Provider Software to facilitate payments on behalf of their clients. The software facilitates multiple payments (business and individual) for multiple clients. To download the software, visit EFTPS and click on help and information and then click on downloads. All the information for downloading the software is there as well as the software.
How to change your business mailing address with the IRS
To notify the IRS of a new business mailing address or business location, file Form 8822, Change of Address.
How to redirect the FTD Coupon Book (Form 8109)
You can have the FTD coupon book sent directly to a branch office, tax preparer or payroll provider that is making your deposits by showing that address on 8109C. The 8109C is in the front of the FTD coupon book.
The IRS receives a number of 8109-C forms with no address. Where the address should be are the words “send more coupons.” We need the address to which the coupons are to be re-directed. Employers who want new coupon booklets sent directly to another branch office, payroll provider or tax practitioner should complete and file Form 8109-C IMMEDIATELY to show the payroll provider or practitioner’s mailing address.
Important - Certain coupons trigger the re-order process and without an address change, the coupons will go to the address of record, which is the businesses address. For tax professionals and payroll providers it is important that you obtain the FTD Coupon Booklet from your clients and immediately send in the 8109-C with the address where future coupon re-orders are to be sent.
Sometimes you may need to change both your mailing address and change the address where you want the FTD coupons sent If your business mailing address changes, complete and file both Form 8109-C, FTD Address Change, found in the front of the coupon booklet, and Form 8822, Change of Address Form. Filing Form 8109-C updates the mailing address only for the purpose of delivery of tax deposit coupons. Form 8822 updates the mailing address on IRS records for all other tax purposes.
Making a deposit?
Review Publication 15, Circular E, Employers Tax Guide (Rev. January 2007), for details as to how and when to make deposits.
Common errors
One in seven paper Forms 8109-B, Federal Tax Deposit Coupon, is rejected for Employer Identification Number (EIN) and Business Name Line errors. It is important when completing a blank Form 8109-B to ensure the Business Name Line matches IRS records. Tax professionals can verify taxpayers’ EIN and Business Name Line information, with proper authorization, by calling the Practitioner Priority Service at (866) 860-4259 or checking a transcript via e-Services. This and other errors can lead to a deposit being applied to the wrong tax period or to the wrong type of tax, which can cause future problems. To eliminate the common errors associated with an EIN and business name line, employers can make deposits electronically through EFTPS.
