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ELECTRONIC FEDERAL TAX PAYMENT SYSTEMPAYMENT INSTRUCTION BOOKLETFOR BUSINESS & INDIVIDUAL TAXPAYERS

Thank you for enrolling.This is your quick reference guide for using the Electronic Federal Tax Payment System (EFTPS).NOTEAll federal taxes for both businesses and individuals can be paid using EFTPS.Payments must be scheduled by 8 p.m. ET the day before the due date to be timely.For additional information, please see the FAQ section of EFTPS.gov.If you have downloaded this booklet but have not yet enrolled, simply visit EFTPS.gov and select “Enrollment” to get started.MAKING A PAYMENTONLINE:1 Go to EFTPS.gov and click on “Payments.” Then, click on “Need a Password.”Missing your Enrollment Number or PIN? Contact EFTPS Customer Service:1.800.555.4477 for all inquiries2 Follow the prompts, entering your employer identification number or social security number, the four-digit PIN youreceived in the mail, and either the banking information you used to enroll or the last eight digits of the enrollmentnumber on your PIN letter.NOTECreating a password is necessary only if it is your first time to log in to EFTPS.gov orif you’ve lost or would like to change your password.3 Select the tax form, payment type, period, and amount (and subcategory information, if applicable).4 Select the date you want your payment to be received.5 Follow the screens through the process. Once accepted, you’ll get an EFT Acknowledgment Number as your receipt.Payment Worksheets are available on Page 10 of this Booklet.PHONE:1 Gather your information, including your EIN (for business) or SSN (for individual), PIN, and tax form number.2 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.34533 Follow the voice prompts to select the tax form, payment type, period, and amount (and subcategory information,if applicable). If you encounter any problems, you will be transferred automatically to a live operator for assistance.4 Record your EFT Acknowledgment Number.To practice making a payment by phone, call the Phone Tutorial System toll free at 1.800.572.8683.The practice confirmation number you will receive is 999-99999.1

CANCELING A PAYMENTTo cancel a payment, you will need the following:s 9OUR %). FOR BUSINESSES OR 33. FOR INDIVIDUALSs 0).s 4AX FORM NUMBERs 4HE LAST EIGHT DIGITS OF THE %&4 !CKNOWLEDGMENT .UMBER FOR THE PAYMENT YOU WISH TO CANCEL THIS WASthe confirmation you received when the payment was scheduled).If you do not have the last eight digits of the EFT Acknowledgment Number, please call EFTPS Customer Service.(See phone numbers on back.)ONLINE:1 Log in and select “Payments.”2 Select “Cancel a Payment” and follow the process.3 Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records.PHONE:1 Call the EFTPS Tax Payment toll-free number (available 24 hours a day, 7 days a week): 1.800.555.34532 Follow the voice prompts.3 Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records.NOTEIf you wish to cancel a scheduled payment, you must do so by 11:59 p.m. ET at least two businessdays before the scheduled date. For example, a payment scheduled for Monday cannot be canceled after11:59 p.m. ET the previous Thursday.EFTPS TIPBusinesses with a deposit requirement must pay taxes electronically.2

CHANGING FINANCIAL INSTITUTION INFORMATIONONLINE:1 Go to EFTPS.gov and select “My Profile.”2 Log in and select “Edit Financial Institution Information.”3 Accept Privacy Act and Paperwork Reduction Act Information.4 Enter the new financial information.5 Create a new PIN and password.PHONE:1 Call: 1.800.555.34532 Follow the prompts to complete the enrollment.3 Enter the new financial information.4 Make a note of your new PIN.NOTESTo schedule a payment online or via the phone with your new banking information, you must first log outor exit, then sign in with your new PIN.If you want payments you’ve already scheduled to be charged against your new bank account, you mustcancel those payments and reschedule them using the PIN associated with your new enrollment.Please contact EFTPS Customer Service for information on deleting the old PIN and related accountinformation if it is no longer needed.9OU CAN ACCESS UP TO SIXTEEN MONTHS HISTORY OF PAYMENTS MADE WITH %&403 3

IRS TAX FORM NUMBERS & CODES—BUSINESSESRefer to this guide to find common tax form information before making your payment online or by phone.Please note that this table is not all-inclusive. If a particular number is not listed, contact the IRS at 1.800.829.4933.IRS Tax FormNumberPhone PaymentEFTPS Form No.11-C112Valid Tax PeriodEnding DatesTax DescriptionPayment DueInformation**Financial InstitutionTax Form Code No.01–12Occupational Tax and Registration Returnfor WageringPayment due with a returnPayment due on an IRS notice0111101117706-GS (D)70647312Generation-Skipping Transfer Tax Returnfor DistributionsPayment due with a returnPayment due on an IRS noticePayment due on an extension706217062770622706-GS (T)70647812Generation-Skipping Transfer Tax Returnfor TerminationsPayment due with a returnPayment due on an IRS noticePayment due on an extension70631706377063270970901–12United States Gift (and Generation-SkippingTransfer) Tax ReturnPayment due with a returnPayment due on an IRS noticeEstimated Payment07091070970709672072003, 06, 09, 12Quarterly Federal Excise Tax ReturnFederal Tax DepositPayment due with a returnPayment due on an IRS notice72005720017200708Branded Prescription Drug FeeBranded Prescription Drug Fee7200DSee p. 7 for IRS subcategory codes7200D7200D73073001–12Monthly Tax Return for WagersPayment due with a returnPayment due on an IRS notice073010730792692612Return by a U.S. Transferor of Property to aForeign CorporationPayment due with a returnPayment due on an IRS notice092610926794094012Employer’s Annual Federal Unemployment (FUTA)Tax ReturnFederal Tax DepositPayment due with a returnA deficiency assessed by IRS09405094010940494194103, 06, 09, 12Employer’s Quarterly Federal Tax ReturnFederal Tax DepositPayment due with a returnPayment due on an IRS noticeA deficiency assessed by IRSSubcategory breakdown for 941:Social Security “1”Medicare “2”Withheld “3”9410594101941079410494394312Employer’s Annual Federal Tax Return forAgricultural EmployeesFederal Tax DepositPayment due with a returnPayment due on an IRS noticeA deficiency assessed by IRS0943509431094370943494494412Employer’s Annual Federal Tax ReturnFederal Tax DepositPayment due with a returnPayment due on an IRS noticeSubcategory breakdown for 944:Social Security “1”Medicare “2”Withheld “3”94405944019440794594512Annual Return of Withheld Federal Income Tax99099001–12‡Return of Organization Exempt from Income TaxFederal Tax DepositPayment due with a returnPayment due on an IRS noticePayment due with a returnPayment due on an IRS Information and Initial Excise Tax Return for BlackLung Benefit Trusts and Certain Related PersonsPayment due with a returnPayment due on an IRS notice9901199017990-C990201–12‡U.S. Income Tax Return for Cooperative Associations990-PF9907301–12‡Return of Private Foundation or Section 4947(a)(1)Nonexempt Charitable Trust Treated as aPrivate FoundationEstimated PaymentPayment due with a returnPayment due on an IRS noticePayment due on an extensionEstimated PaymentPayment due with a returnPayment due on an IRS 01–12‡Exempt Organization Business Income Tax Returnand proxy tax under section 6033(e)Estimated PaymentPayment due with a returnPayment due on an IRS noticePayment due on an . Income Tax Return for Estates and Trusts1041-A1041201–12U.S. Information Return Trust Accumulation ofCharitable AmountsFederal Tax DepositPayment due on an IRS noticeEstimated paymentPayment due on an extensionPayment due with a returnPayment due on an IRS al Withholding Tax Return for U.S. SourceIncome of Foreign PersonsFederal Tax DepositPayment due with a returnPayment due on an IRS noticePayment due on an extension1065106501–12‡U.S. Return of Partnership IncomePayment due with a returnPayment due on an IRS noticePayment due on an extensionEstimated Payment10425104211042710422106511065710652106564

IRS TAX FORM NUMBERS & CODES—BUSINESSESIRS Tax FormNumberPhone PaymentEFTPS Form No.Valid Tax PeriodEnding DatesTax DescriptionPayment Due Information**Financial InstitutionTax Form Code No.1066106601–12U.S. Real Estate Mortgage Investment Conduit(REMIC) Income Tax ReturnPayment due on an IRS noticePayment due on an extension10667106621120112001–12‡U.S. Corporation Income Tax ReturnEstimated paymentPayment due with a returnPayment due on an IRS noticePayment due on an extensionAmended return 12‡Interest Charge Domestic International SalesCorporation ReturnPayment due with a returnPayment due on an IRS notice11211112172290229001–12Heavy Highway Vehicle Use Tax ReturnPayment due with a returnPayment due on an IRS notice22901229072438243812Undistributed Capital Gains Tax ReturnPayment due with a returnPayment due on an IRS notice24381248373520352012Annual Return To Report Transactions With ForeignTrusts and Receipt of Certain Foreign GiftsPayment due with a returnPayment due on an IRS notice35201352074720472001–12Return of Certain Excise Taxes Under Chapters 41and 42 of the Internal Revenue CodePayment due with a returnPayment due on an IRS notice47201472075227522701–12‡Split-Interest Trust Information ReturnPayment due with a returnPayment due on an IRS notice52271522775329532901–12Additional Taxes on Qualified Plans (including IRAs)and Other Tax Favored AccountsPayment due on an IRS notice532976069606912Return of Excise Tax on Excess Contributionsto Black Lung Benefit Trust-Section 4953 &Computation-Section 192 DeductionPayment due with a returnPayment due on an IRS notice60691606978038803801–12Information Return for Tax Exempt PrivateActivity Bond-IssuesPayment due with a returnPayment due on an IRS notice80381803878288828801–12U.S. Withholding Tax Return for Dispositionsby Foreign Persons of U.S. Real Estate PropertyInterestsPayment due with a returnPayment due on an IRS notice82881828878404840401–12Interest Charge on DISC-Related Deferred TaxLiabilityPayment due with a returnPayment due on an IRS notice84041840478612861201–12Return of Excise Tax on Undistributed Income ofReal Estate Investment TrustsPayment due with a returnPayment due on an IRS noticePayment due on an extension8612186127861228613861301–12Return of Excise Tax on Undistributed Income ofRegulated Investment CompanyPayment due with a returnPayment due on an IRS noticePayment due on an extension8613186137861328697869701–12Interest Computation Under the Look-Back Methodfor Completed Long-Term ContractsPayment due with a returnPayment due on an IRS notice86971869778725872501–12Excise Tax on GreenmailPayment due on an IRS noticePayment due on an extension87257872528752875212Required Payment or Refund Under Section 7519Payment due with a returnPayment due on an IRS notice87521875278804880401–12Annual Return for Partnership Withholding Tax(Section 1446)Payment due with a returnPayment due on an IRS noticePayment due on an extension8804188047880428805880501–12Foreign Partners Information Statement of Section1446 Withholding TaxPayment due with a returnPayment due on an IRS notice88041880478813881301–12Partnership Withholding Tax Payment Voucher(Section 1446)Payment due with a returnPayment due on an IRS notice88041884078831883101–12Excise Taxes on Excess Inclusions of REMICResidual InterestsPayment due with a returnPayment due on an IRS notice86121861278876887601–12Excise Tax on Structured Settlement FactoringTransactionsPayment due with a returnPayment due on an IRS noticeAn estimated paymentPayment due on an extension887618876788766887628963896309Insurance Provider FeePayment due on an IRS notice89637CT-128112Employer’s Annual Railroad Retirement Tax ReturnFederal Tax DepositPayment due with a returnPayment due on an IRS noticeSubcategory breakdown for CT-1:Tier 1 (FICA) “1”Tier 2 (Industry) “2”100051000110007* The first four positions of the FI Tax Code (as shown above) are the actual form you are filing in most cases. Example: If you wish to designate your payment for a Form 941 penalty, you would place 94109in the addenda field TXPO2. If you are paying an amount due on an IRS notice that includes penalty or interest, it is not necessary to split the payment. Use tax type 94107 to pay the entire amount of aForm 941 notice.** Those tax type codes ending in “7” include Installment Agreement payments.‡ The tax period month must match the company’s fiscal year for these forms.5

IRS TAX FORMS FILED WITH VARIOUS TAX TYPESWhen you make a payment for these form numbers, EFTPS will prompt you to enter the form’s specific tax type.IRS Tax FormNumberPhone PaymentEFTPS Form No.Valid Tax PeriodEnding Dates**Financial InstitutionTax Form Code No.7004Tax DescriptionApplication to File Automatic Extension of Time to FileFor Form 706-GS(D)7064731270622Generation-Skipping Transfer Tax Return for DistributionFor Form 706-GS(T)7064781270632Generation-Skipping Transfer Tax Return for TerminationsFor Form 990-CFor Form 10419902104101–1201–12‡9902210412U.S. Income Tax Return for Cooperative AssociationsU.S. Income Tax for Estates & TrustFor Form 1042For Form 1065For Form 1066For Form 1120 (all)For Form 12‡121042210652106621120235202Annual Withholding Tax Return for U.S. Source Income of Foreign PersonsFor Form 8612861201–1286122For Form 8613861301–1286132For Form 8725For Form 8804872588040001–128725288042For Form 8831For Form 88768831887601–1201–12883128876288688868Excise Taxes on Excess Inclusions of REMIC Residual InterestExcise Taxes on Structured Settlement Factoring TransactionsApplication for Extensions of Time to File an Exempt Organization ReturnFor Form 990For Form 990-BL9909902501–12‡01–12‡0990799017For Form 990-PF9907301–12‡99037Return of Organization Exempt Income TaxInformation & Initial Excise Tax Return for Black Lung Benefit Trust &Certain Related PersonsReturn of Private Foundation or Section 4947(a)(1) NonexemptCharitableTrust Treated as a Private FoundationFor Form 990-T990801–12‡99047For Form 1041-A1041201–1214117For Form 4720472001–1247207Return of Certain Excise Taxes Under Chapters 41 and 42 of the InternalRevenue CodeFor Form 5227522701–1252277Split-Interest Trust Information ReturnFor Form 606960691260697Return of Excise Tax on Excess Contribution to Black Lung Benefit TrustSection 4953 & Computation-Section 192 DedeuctionU.S. Return of Partnership IncomeU.S. Real Estate Mortgage Investment Conduct (REMIC) Income Tax ReturnU.S. Corporation Income Tax ReturnAnnual Return to Report Transactions with Foreign Trusts and Receipt ofCertain Foreign GiftsReturn of Excise Tax on Undistributed Income of Real EstateInvestment TrustsReturn of Excise Tax on Undistributed Income of RegulatedInvestment CompanyExcise Tax on GreenmailAnnual Return for Partnership Withholding Tax (Section 1446)Exempt Organization Business Income Tax Return and proxy tax undersection 6033(e)U.S. Information Return Trust Accumulation of Charitable Amounts‡ The tax period month must match the company’s fiscal year for these forms.IRS TAX FORM NUMBERS & CODES—BUSINESSES941 EMPLOYER’S QUARTERLY FEDERAL TAX AND 944 EMPLOYER’S ANNUALEMPLOYMENT TAX SUBCATEGORIES1–Social Security Amount2–Medicare Amount3–Withholding AmountRemember: The total of these breakout amounts must balance to the total payment amount. Any amounts represented in the subcategories ofSocial Security, Medicare, and Income Tax Withholding are for informational purposes only.CT-11–FICA Amount2–Industry AmountRemember: The total of these breakout amounts must balance to the CT-1 tax payment.6

IRS FORM 720 QUARTERLY FEDERAL EXCISE TAX RETURN NUMBERSRemember: The total of these breakout amounts must balance to the payment amount.IRS Excise Tax NumberDescription14Aviation, gasoline18Domestic petroleum oil spill tax19ODC tax on imported products20Ozone-depleting chemicals (floor stock)21Imported petroleum products oil spill tax22Local telephone service & teletype/writer exchange service26Transportation of person by air27Use of international air travel facilities28Transportation of property by air29Transportation by water30Foreign Insurance Taxes, Life Insurance, sickness and accidentpolicies, and annuity contracts31Obligations not Registered Form33Truck, trailer, and semitrailer chassis and bodies, and tractors35Kerosene: Tax on removal at terminal rack. Tax on taxable events otherthan removal at terminal rack.36Coal-Underground mined- per ton37Coal-Underground mined-% of sales price38Coal-Surface mined- per ton39Coal-Surface mined-% of sales price40Gas guzzler tax41Sport fishing equipment (other than fishing rods and fishing poles)42Electric outboard motors44Bows, quivers, broadheads, and points51Alcohol and cellulosic biofuel sold but not used as fuel60Diesel Fuel: Tax on removal at terminal rack. Tax on taxable eventsother than removal at terminal rack. Tax on sale or removal of biodieselmixture other than removal at terminal rack7

IRS Excise Tax Number – cont’d62DescriptionGasoline: Tax on removal at terminal rackTax on taxable events other than removal at terminal rackTax on sale or removal of alcohol fuel mixture other than removal atterminal rack64Inland Waterways Fuel Use Tax69Kerosene for use in aviation77Kerosene for use in commercial aviation (other than foreign trade)79Other fuels97Vaccines98Ozone-Deplete chemicals (ODCs)104Diesel-water fuel emulsion105Dyed diesel fuel, LUST tax106Arrow shafts107Dyed kerosene, LUST tax108Taxable tires other than biasply or super single tires109Taxable biasply or super single tires (other than super single tiresdesigned for steering)110111Fishing rods and fishing polesKerosene for use in aviation, LUST tax on nontaxable uses, includingforeign trade112Liquefied Petroleum Gas (LPG)113Taxable tires, super single tires designed for steering114Fishing tackle boxes117Biodiesel sold as but not used as fuel118P series fuels119LUST tax, other exempt removal120Compressed natural gas (CNG) (CGE 126.67 cu. ft.)121Liquefied hydrogen122Any liquid fuel derived from coal (including peat) through theFischer-Tropsch process123Liquid fuel derived from biomass124Liquefied natural gas (LNG)125LUST tax on inland waterways fuel use140Indoor TanningNOTEIf a particular number is not listed, please refer to your IRS excise tax form instructions or www.irs.gov.EFTPS TIPPlanning to be out of town? Businesses and individuals can schedule paymentsup to 365 days in advance.8

IRS TAX FORM NUMBERS—INDIVIDUALSIf you have questions about tax forms, please contact the IRS at 1.800.829.1040.IRS Tax Form NumberForm Name1040*U.S. Individual Income Tax Return1040-A*U.S. Individual Income Tax Return1040-CU.S. Departing Alien Income Tax Return1040-ESU.S. Declaration of Estimated Income Tax for Individuals1040-EZ*U.S. Income Tax Return for Single and Joint Filers With No Dependents1040-NRU.S. Non-Resident Alien Income Tax Return1040-PRU.S. Self-Employment Tax Return—Puerto Rico1040-SSU.S. Self-Employment Tax Return—Virgin Islands, Guam,American Samoa, and Northern Mariana Islands1040-XAmended U.S. Individual Income Tax Return* Includes Installment Agreement payments.These tax forms can also be paid via EFTPS. Please note: CT-2 cannot be paid via EFTPS’s phone channel.CT-2Employee Representative’s Quarterly Railroad Tax Return706United States Estate (and Generation-Skipping Transfer) Tax Return706-AUnited States Additional Estate Tax Return706-GS(D) Generation-Skipping Transfer Tax Return for Distributions709United States Gift (and Generation-Skipping Transfer) Tax Return926Return by a U.S. Transferor of Property to a Foreign Corporation990-BLInformation and Initial Excise Tax Return for Black Lung Trusts andCertain Related Persons5329Additional Taxes on Qualified Plans (including IRAs) and Other TaxFavored Accounts8288U.S. Witholding Tax Return for Depositions by Foreign Persons of U.S.Real Property Interests8404Interest Charge on DISC-Related Deferred Tax Liability8697Interest Computation Under the Look-Back Method for CompletedLong-Term Contracts8725Excise Tax of Greenmail8876Excise Tax on Structured Settlement Factoring Transactions9

PAYMENT WORKSHEETSEFTPS BUSINESS WORKSHEET:Photocopy this worksheet for future use.Remember: 9OU MUST ENTER CENTS EVEN IF YOU ARE PAYING A WHOLE DOLLAR AMOUNT O NOT ENTER A PERIOD OR DECIMAL BEFORE CENTS Toll-Free Phone Number: 1.800.555.3453EIN #PIN #Date of callTime of call:a.m./p.m.To make a payment, press 1. To cancel a payment, press 2.Enter the Tax Form #For a Federal Tax Deposit, press 1. For other payments, press 2.Enter 2-digit Tax Filing year:Enter 2-digit Tax Filing month (when applicable):Enter the Payment Amount:Information is repeated—To confirm information, press 1. To correct information, press 2.The following information is only needed for certain forms. Complete if applicable.Social Security amount:Medicare amount:Federal W/H amount:9OUR 3ETTLEMENT ATE 9OUR %&4 !CKNOWLEDGMENT .UMBER PLEASE NOTE: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment.EFTPS INDIVIDUAL WORKSHEET:Photocopy this worksheet for future use.Remember: 9OU MUST ENTER CENTS EVEN IF YOU ARE PAYING A WHOLE DOLLAR AMOUNT O NOT ENTER A PERIOD OR DECIMAL BEFORE CENTS Toll-Free Phone Number: 1.800.555.3453SSN #PIN #Date of callTime of call:a.m./p.m.To make a payment, press 1. To cancel a payment, press 2.Enter the Tax Form #For an estimated payment, press 1. For other payments, press 2.%NTER DIGIT 9EAR FOR THE 4AX 0ERIOD Enter the Payment Amount:Information is repeated—To confirm information, press 1. To correct information, press 2.9OUR 3ETTLEMENT ATE 9OUR %&4 !CKNOWLEDGMENT .UMBER PLEASE NOTE: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment.EFTPS TIPConsider using the EFTPS by phone Tutorial System (1.800.572.8683)before initiating your first live phone tax payment.10

IMPORTANT EFTPS TELEPHONE NUMBERSAll numbers are available 24 hours a day, 7 days a week.CUSTOMER SERVICECall the following to speak directly to aCustomer Service Representative:English: 1.800.555.4477En español (Spanish): 1.800.244.4829TDD (Hearing Impaired): 1.800.733.4829(8:00 a.m.–8:00 p.m. ET, Monday–Friday)EFTPS PAYMENTS BY PHONEEnglish: 1.800.555.3453En español (Spanish): 1.800.466.4829TDD (Hearing Impaired): 1.800.990.4829EFTPS PHONE TUTORIAL SYSTEMEnglish: 1.800.572.8683En español (Spanish): 1.800.572.8683Publication 4990 (Rev. 3-2014) Catalog Number 59402S Department of the Treasury Internal Revenue Service www.irs.gov

990-PF 990-T 1041 1041-A 1042 1065 730 926 940 941 Phone Payment EFTPS Form No. Valid Tax Period Ending Dates Tax Description Payment Due Information **Financial Institution Tax Form