Newspaper Page Text
THE ISLANDER, OCTOBER 20, 2008, PAGE 15
Federal Tax Deposit Coupons
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 cou
pons, 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 Elec
tronic Federal Tax Payment Sys
tem (EFTPS) to avoid common
errors and automate the payment
process. EFTPS is always the pre
ferred method to make payroll
deposits and business return pay
ments. EFTPS is fast, secure and
available 24 hours a day, 7 days
a week.
Federal Tax Deposits
Making Federal Tax Depos
its is a process most businesses
must do throughout the year.
Businesses who applied for an
Employer Identification Number
and indicated they would have a
filing requirement on their SS-
4 application have been Express
Enrolled in EFTPS. In addition,
with their EIN, they received one
FTD coupon and in a separate
mailing, received an EFTPS con
firmation letter with their PIN
and further instructions on how to
activate their EFTPS enrollment.
Once you have your EFTPS PIN,
call (800) 555-3453 and follow the
instructions. For more informa
tion on Express Enrollment for
new businesses, refer to Publica
tion 4275 (PDF).
Not activating your EFTPS
Express Enrollment?
If you are not going to acti
vate your EFTPS enrollment, and
wish to begin making tax pay
ments using Federal Tax Deposit
coupons (Forms 8109), you must
call the IRS at (800) 829-4933 to
obtain additional coupons. Allow 5
to 6 weeks for delivery. If you indi
cated a need to make a payment in
the near future, Form 8109-B will
be mailed to you and can take 7 to
10 days. Even if you decide to con
tinue using coupons, we encour
age 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; in lieu of
a Form 8109 you can temporarily
use Form 8109-B.
Need a coupon book?
Employers who are currently
using paper tax deposit coupons
usually receive new coupon book
lets automatically. If not, they
should call (800) 829-4933 to reor
der.
Need a blank coupon?
There are options for getting
blank coupons. Local Taxpayer
Assistance Centers can provide
an authorized individual, depend
ing on the employer’s deposit fre
quency, either four or eight Forms
8109-B with the Employer Iden
tification Number and business
name already entered. Locations
are listed in the local phone direc
tory and at the Contact My Local
Office Web 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.
Another option for obtaining
up to 25 blank Forms 8109-B is
by writing to the IRS National
Distribution Center on company
letterhead. Requests should be
sent to:
Internal Revenue Service
National Distribution Center
1601 N Mitsubishi Motorway
Bloomington, IL 61702-8901
You should use blank Forms
8109-B only in an emergency situ
ation and not on a continuing
basis.
Need to make a same-day
payment?
If an employer is unable to
obtain a paper coupon in time
to make a required deposit, a
same-day wire transfer may be an
option. Employers should check
with their 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.
How to change your business
mailing address with the IRS
To notify the IRS of a new busi
ness mailing address or business
location, file Form 8822, Change
of Address (PDF).
How to redirect the FTD
Coupon Book (Form 8109)
Employers can have the FTD
coupon book sent directly to a
branch office, tax preparer or pay
roll provider that is making your
deposits by showing that address
on Form 8109-C. The 8109-C 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 for tax profession
als - Certain coupons trigger the
reorder process and without an
address change, the coupons will
go to the address of record, which
is the business’s address. For tax
professionals and payroll provid
ers 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 reorders are
to be sent.
Making a deposit?
Review Publication 15, (Cir
cular E), Employer’s Tax Guide,
(Rev. January 2008) for details
as to where the payment should
be sent.
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 Busi
ness 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 prob
lems. To eliminate the common
errors associated with an EIN and
business name line, employers
can make deposits electronically
through EFTPS.
Employers, tax professionals
should 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 facili
tates multiple payments (business
and individual) for multiple cli
ents. To download the software,
visit EFTPS, click on help and
information, and then click on
downloads to find the software
and information for downloading
it.
Tax professionals: Want to
avoid the hassles of needing
blank coupons?
Maybe there is a need for both
you and your client to be making
federal tax payments. You should
consider EFTPS, since it allows
both tax pros and your client to
enroll separately and make pay
ments for all types of federal taxes
and you each get access to pay
ment 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 ini
tiative for new businesses. They
would have received a confirma
tion package and an EFTPS PIN
and all they have to do is activate
per the instructions.
Sometimes employers may
need to change both their mailing
address and the address where the
IRS should send FTD coupons
If an employer’s mailing
address changes, the tax profes
sional should advise them to com
plete and file both Form 8109-
C, FTD Address Change, found
in the front of the coupon book
let, 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 pur
poses.
For more information visit,
www.irs.gov. □
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