Beginning January 1, 2011, the IRS requires all Federal tax deposits to be made using the Electronic Funds Tax Deposit System (EFTPS). The Treasury Department will no longer accept the paper deposit coupon system using Form 8109-B. The exemption to this new regulation is for employers with less than a $2,500 quarterly payroll tax liability and pay that liability when filing their quarterly payroll returns (e.g. Forms 941 or 944).

In order to expedite the changeover, all taxpayers currently using the coupons will be pre-enrolled in the EFTPS. A pre-enrollment form may be sent to you via mail with a personal identification number and step-by-step instructions on activating your enrollment in the EFTPS. If you have not been notified of your pre-enrollment, please visit www.eftps.gov and click on Enrollment to begin the enrollment process.

Before you begin, have the following information ready: 

• Taxpayer Identification Number (your Employer Identification Number if you’re enrolling as a business or your Social Security Number if you’re enrolling as an individual)
• Bank account and routing numbers
• Name and address as they appear on your IRS tax documents