IRS EFTPS Instructions

ELECTRONIC FEDERAL TAX PAYMENT SYSTEM
PAYMENT INSTRUCTION BOOKLET

FOR BUSINESS & INDIVIDUAL TAXPAYERS
Thank you for enrolling.

This is your quick reference guide for using the Electronic Federal Tax Payment System (EFTPS).
Note: All 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 www.eftps.gov.
If you have downloaded this booklet but have not yet enrolled, simply visit www.eftps.gov and select
Enrollment to get started.
MAKING A PAYMENT
ONLINE:
1 Acquire an Internet password by calling 1.800.982.3526. When requested, enter:
Taxpayer ID Number (EIN if enrolled as a business or SSN if enrolled as an individual)
The PIN you received in the mail
The last eight digits of your Enrollment Number
Missing your Enrollment Number or PIN? Contact EFTPS Customer Service:

1.800.555.4477 for businesses
1.800.316.6541 for individuals
2 Visit www.eftps.gov, select Make a Payment, and log in with your EIN/SSN, PIN, and Internet password.
If you just received your password by phone, youll be prompted to change it.
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, youll get an EFT Acknowledgment Number as your receipt.
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):
3 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 PAYMENT
To cancel a payment, you will need the following:
Your EIN (for businesses) or SSN (for individuals)
PIN
Tax form number
The last eight digits of the EFT Acknowledgment Number for the payment you wish to cancel (this was
the confirmation you received when the payment was scheduled).
If you do not have the last eight digits of the EFT 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):
2 Follow the voice prompts.

3 Record the Cancellation EFT Acknowledgment Number you receive, and keep for your records.
NOTE
If you wish to cancel a scheduled payment, you must do so by 8 p.m. local time at least two days
before the scheduled date. For example, a payment scheduled for Monday cannot be canceled after 8:00
p.m. local time the previous Thursday.
EFTPS TIP
Businesses with an annual federal tax liability of more than $200,000

are required to pay electronically.
EFTPS Customer Service: 1.800.555.4477 (businesses), 1.800.316.6541 (individuals)
CHANGING FINANCIAL INSTITUTION INFORMATION

ONLINE:
1 Go to www.eftps.gov and select My Profile.
2 Log in and select Additional Enrollment.
3 Complete the information to create a new enrollment.
4 Enter the new financial information.
5 Create a new PIN.
6 Once completed, youll be given the number to call for a new Internet password.
PHONE:
1 Call:
2 Follow the prompts to complete the enrollment.

3 Enter the new financial information.
4 Create a new PIN.
NOTE
If you change your financial institution information, you are creating a new enrollment that will be
associated with that bank account.
If you want payments youve already scheduled to be charged against your new bank account, you must
cancel 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 account
information if it is no longer needed.
EFTPS TIP
You can access up to sixteen months history of payments made with EFTPS.
IRS TAX FORM NUMBERS & CODESBUSINESSES

Refer 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 Form
Number
Phone Payment
EFTPS Form No.
11-C
112
Valid Tax Period

Ending Dates
Tax Description
Payment Due
Information
**Financial Institution
Tax Form Code No.
0112
Special Tax Return & Application for

Registry-Wagering
Payment due with a return

Payment due on an IRS notice
01111
01117
706-GS
706473
12
Generation-Skipping Transfer Tax for Distribution

Payment due on an extension
70621
70627
70622
706-GS
706478
12
Generation-Skipping Transfer Tax for Terminations

70631
70637
70632
709
709
0112
Gift Tax Return

Payment due on a payment
07091
07097
07096
720
720
03, 06, 09, 12
Quarterly Excise Tax
Federal Tax Deposit

72005
72001
72007
730
730
0112
Tax on Wagering

07301
07307
926
926
12
Return by Transferor of Property to Foreign

Corporation, Estate, Trust, or Partnership

09261
09267
940
940
12
Employers Annual Unemployment Tax Return
Federal Tax Deposit

A deficiency assessed by IRS
09405
09401
09404
941
941
03, 06, 09, 12
Employers Quarterly Tax Return (all Form 941 series) Federal Tax Deposit
Subcategory breakdown for 941:
Social Security = 1
Medicare = 2
Withheld = 3
943
943
12
Employers Annual Tax for Agricultural Employees
Federal Tax Deposit

09435
09431
09437
09434
See pg. 22 for IRS subcategory codes
94105
94101
94107
94104
944
944
12
Employers Annual Employment Tax Return
Federal Tax Deposit

Subcategory breakdown for 944:
Social Security = 1
Medicare = 2
Withheld = 3
94405
94401
94407
945
945
12
Withheld Federal Income Tax
990
990
0112
Organization Exempt Income Tax
Federal Tax Deposit

09455
09451
09457
09901
09907
990-BL
99025
0112
Information & Initial Excise Tax Return for Black

Lung Benefit Trust & Certain Related Persons

99011
99017
990-C
9902
0112
Exempt Cooperative Association Income Tax Return
990-PF
99073
0112
Return of Private Foundation Tax
Federal Tax Deposit

Federal Tax Deposit
99026
99021
99027
99022
99036
99031
99037
990-T
9908
0112
Exempt Organization Business Income Tax Return
Federal Tax Deposit

99046
99041
99047
99402
1041
1041
0112
Fiduciary Income Tax Return
1041-A
10412
0112
U.S. Information ReturnTrust Accumulation of

Charitable Amounts
Federal Tax Deposit

10411
10417
10416
10412
10411
10417
1042
1042
12
Annual Withholding Tax Return for U.S. Source

Income of Foreign Persons
Federal Tax Deposit

1065
1065
0112
Partnership Return of Income

Estimated Payment
10425
10421
10427
10422
10651
10657
10652
10656

IRS Tax Form
Number
Phone Payment
EFTPS Form No.
Valid Tax Period

Ending Dates
Tax Description
Payment Due Information
Tax Form Code No.
1066
1066
0112
Real Estate Mortgage Conduit Income Tax

10667
10662
1120
1120
0112
US Corporation Income Tax
Federal Tax Deposit

Amended return (1120X)
11206
11201
11207
11202
11200
1120-IC-DISC
112034
0112
Domestic International Sales Corporation Return

11211
11217
2090
2090
0112
Heavy Vehicle Use Tax Return

22901
22907
2438
2438
12
Regulated Investment CompanyUndistributed

Capital Gains

24381
24837
3520
3520
12
Information Return-Creation/Transfer to Foreign

Trusts

35201
35207
4720
4720
0112
Return of Certain Excise Taxes on Charities & Other

Persons Under Chapters 41 & 42 of the IRC

47201
47207
5227
5227
0112
Split-Interest Trust Information Return

52271
52277
5329
5329
0112
Return for Individual Retirement Arrangement Taxes
53297
5811
5811
0112
Examination Return Preparer Case Closing Document

58111
58117
6069
6069
12
Return of Excise Tax on Excessive Contributions to

Black Lung Trust Under Sec. 4953

60691
60697
8038
8038
0112
Information Return for Tax Exempt Private Activity

Bond Issue

80381
80387
8288
8288
0112
U.S. Withholding Tax Return for Disposition by

Foreign Persons of U.S. Real Property Interests

82881
82887
8404
8404
0112
Interest Charge on DISC-Related Deferred Tax

Liability

84041
84047
8612
8612
0112
Return of Excise Tax on Undistributed Income of Real

Estate Investment Trust

86121
86127
86122
8613
8613
0112
Return of Excise Tax on Undistributed Income of

Regulated Investment Companies

86131
86137
86132
8697
8697
0112
Interest Under the Look-Back Method for Completed

Long-Term Contracts

86971
86977
8725
8725
0112
Excise Tax on Greenmail
8752
8752
12
Required Payment or Refund Under Sec. 7519

87257
87252
87521
87527
8804
8804
0112
Annual Return of Partnership Withholding Tax

(Sec. 1446)
8805
8805
0112
Foreign Partners Information Statement of Sec. 1446

Withholding Tax

88041
88047
88042
88041
88047
8813
8813
0112
Partnership Withholding Tax Payment

88041
88407
8831
8831
0112
Excise Taxes on Excess Inclusions of REMC Residual

Interest

86121
86127
8876
8876
0112
Excise Tax on Structured Settlement Factoring

Transactions

An estimated payment
88761
88767
88766
88762
CT-1
281
12
Railroad Retirement Tax and Unemployment Return
Federal Tax Deposit

Subcategory breakdown for CT-1:
Tier 1 (FICA) = 1
Tier 2 (Industry) = 2
10005
10001
10007
* 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 94109
in 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 a Form
941 notice.
** Those tax type codes ending in 7 include Installment Agreement payments.
The tax period month must match the companys fiscal year for these forms.

941 EMPLOYERS QUARTERLY FEDERAL TAX AND 944 EMPLOYERS ANNUAL
EMPLOYMENT TAX SUBCATEGORIES
1Social Security Amount
2Medicare Amount
3Withholding Amount
Remember: The total of these breakout amounts must balance to the 941 and/or the 944 tax payments. Any amounts represented in the
subcategories of Social Security, Medicare, and Income Tax Withholding are for informational purposes only.
CT-1 Railroad Retirement Tax and Unemployment Subcategories

1FICA Amount
2Industry Amount
Remember: The total of these breakout amounts must balance to the CT-1 tax payment.
IRS TAX FORMS FILED WITH VARIOUS TAX TYPES

When you make Federal Tax Payments for these tax form numbers, EFTPS will prompt you to enter the specific
tax type to which the tax form entered applies.
IRS Tax Form

Number
Phone Payment
EFTPS Form No.
Valid Tax Period

Ending Dates
Tax Form Code No.
7004
Tax Description
Application to File Automatic Extension of Time to File
For Form 706-GS(D)
706473
12
70622
Generation-Skipping Transfer Tax for Distribution
For Form 706-GS(T)
706478
12
70632
Generation-Skipping Transfer Tax for Terminations
For Form 990-C

For Form 1041
9902
1041
0112
0112
99022
10412
Corporate Income Tax Return

Fiduciary Income Tax Return
For Form 1042

For Form 1065
For Form 1066
For Form 1120 (all)
For Form 3520-A
1042
1065
1066
1120
3520
12
0112
0112
0112
12
10422
10652
10662
11202
35202
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
For Form 8612
8612
0112
86122
For Form 8613
8613
0112
86132
For Form 8725

For Form 8804
8725
8804
00
0112
87252
88042
For Form 8831

For Form 8876
8831
8876
0112
0112
88312
88762
Excise Taxes on Excess Inclusions of REMIC Residual Interest

Excise Taxes on Structured Settlement Factoring Transactions
Application for Extensions of Time to File an Exempt Organization Return
Organization Exempt Income Tax
Information & Initial Excise Tax Return for Black Lung Benefit Trust &
Certain Related Persons
Return of Private Foundation
Exempt Organization Income Tax Return
U.S. Information Return-Trust Accumulation of Charitable Amounts
Return of Certain Excise Taxes on Charities & Other Persons Under
Chapters 41 & 21 if the IRC
8868
8868
U.S. Corporation Income Tax Return

U.S. Information Return-Creation of or Transfer to Certain Foreign Trust
(Includes Form 3520-A)
Return of Excise Tax on Undistributed Income of Real Estate Investment
Companies
Return of Excise Tax on Undistributed Income of Regulated Investment
Companies
Excise Tax on Greenmail
Annual Return of Partnership Withholding Tax (Sec. 1446)
For Form 990

For Form 990-BL
990
99025
0112
0112
09907
99017
For Form 990-PF

For Form 990-T
For Form 1041-A
For Form 4720
99073
9908
10412
4720
0112
0112
0112
0112
99037
99047
14117
47207
For Form 5227
5227
0112
52277
Split-Interest Trust Information Return
For Form 6069
6069
12
60697
Return of Excise Tax on Excess Contribution to Black Lung Benefit Trust

Under Sec. 4953
The tax period month must match the companys fiscal year for these forms.

The following chart is a reference list of various IRS Excise Tax Numbers.
Excise IRS Tax Number
Description
14
Aviation, gasoline
18
Domestic petroleum oil spill tax
19
ODC tax on imported products
20
Ozone-depleting chemicals (floor stocks)
21
Imported petroleum products oil spill tax
22
Local telephone service, toll telephone service, and teletype writer

exchange service
26
Transportation of person by air
27
Use of international air travel facilities
28
Transportation of property by air
29
Transportation by water
30
Foreign Insurance Taxes, life insurance, sickness and accident

policies, and annuity contracts
31
Obligations not in registered form
33
Truck, trailer, and semitrailer chassis and bodies, and tractors
35
Kerosene (effective July 1, 1998)
36
Coal-Underground mined @ $1.10 per ton
37
Coal-Underground mined @ 4.4% of sales price
38
Coal-Surface mined @ $.55 per ton
39
Coal-Surface mined @ 4.4% of sales price
40
Gas guzzler tax
41
Sport fishing equipment
42
Electric outboard motors
44
Bows, quivers, broadheads, and points
51
Alcohol sold as but not used in fuel
60
Diesel fuel
61
Diesel Fuel and Special Motor Fuels (SMF)
62
(a) Gasoline, tax on removal at terminal rack

(b) Gasoline, tax on taxable events other than removal at terminal rack
(c) Gasoline, tax on failure to blend or later separation
Excise IRS Tax Number contd
Description
64
Inland waterways fuel use tax
69
Kerosene for use in aviation
71
Dyed diesel fuel for use in trains
77
Kerosene for use in commercial aviation (other than foreign trade)
79
Other fuels
92
Passenger vehicles
97
Vaccines
98
Ozone-depleting chemicals (ODCs)
101
Compressed natural gas (tax rate per thousand cubic feet)
104
Diesel-water fuel emulsion
105
Dyed diesel fuel, LUST tax
106
Arrow shafts
107
Dyed kerosene, LUST tax
108
Taxable tires other than bias ply or super single tires
109
Taxable bias ply or super single tires (other than super single tires
designed for steering)
110
Fishing rods and fishing poles
111
Kerosene for use in aviation, LUST tax on nontaxable uses, including

foreign trade
112
Liquid Petroleum Gas (LPG)
113
Taxable tires, super single tires designed for steering
114
Fishing tackle boxes
117
Biodiesel sold as but not used as fuel
118
P-series fuels
119
LUST tax, other exempt removals
120
Compressed natural gas
121
Liquefied hydrogen
122
Any liquid fuel derived from coal (including peat)
123
Liquid hydrocarbons deprived from biomass
124
Liquefied natural gas
125
LUST tax on inland waterways fuel use
NOTE
If a particular number is not listed, please refer to your IRS excise tax form instructions or www.irs.gov.
EFTPS TIP
Planning to be out of town? Businesses can schedule payments up to 120

days in advance and individuals up to 365 days.
IRS TAX FORM NUMBERSINDIVIDUALS

If you have questions about tax forms, please contact the IRS at 1.800.829.1040.
IRS Tax Form Number
Form Name
1040*
U.S. Individual Income Tax Return
1040-A*
U.S. Individual Income Tax Return
1040-C
U.S. Departing Alien Income Tax Return
1040-ES
U.S. Declaration of Estimated Income Tax for Individuals
1040-EZ*
U.S. Income Tax Return for Single and Joint Filers With No Dependents
1040-NR
U.S. Non-Resident Alien Income Tax Return
1040-PR
U.S. Self-Employment Tax ReturnPuerto Rico
1040-SS
U.S. Self-Employment Tax ReturnVirgin Islands, Guam, American

Samoa, and Northern Mariana Islands
1040-X
Amended U.S. Individual Income Tax Return
* Includes Installment Agreement payments.
These tax forms also can be paid via EFTPS. Please note: CT-2 cannot be paid via EFTPSs phone channel.
CT-2
Employee Representatives Quarterly Railroad Tax Return
706
U.S. Estate Tax Return
706-A
U.S. Additional Tax Return
706-GS(D) Generation-Skipping Transfer Tax for Distribution
709
U.S. Gift Tax Return
926
Transfer of Property to Foreign Entity
990-BL
Excise TaxBlack Lung Benefit Trust
5329
Return for IRA Taxes
8288
Withholding Disposal By Foreign Person of U.S. Property
8404
Interest Charge DISC-Related Deferred Tax Liability
8697
Interest Under Look-Back Method for Completed Long-Term Contract
8725
Excise Tax of Greenmail
8876
Excise Tax on Structured Settlement Factoring Transactions
PAYMENT WORKSHEETS
EFTPS BUSINESS WORKSHEET:
Photocopy this worksheet for future use.
Remember: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents.
Toll-Free Phone Number: 1.800.555.3453

EIN #
PIN #
Date of call
Time 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 the Payment Amount:
Information is repeatedTo confirm information, press 1. To correct information, press 2.
Social Security amount:
Medicare amount:
Federal W/H amount:
Your Settlement Date:
Your EFT Acknowledgment Number:
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: You must enter cents, even if you are paying a whole dollar amount. Do not enter a period or decimal before cents.
Toll-Free Phone Number: 1.800.315.4829

SSN #
PIN #
Date of call
Time 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.
Enter 2-digit Year for the Tax Period:
Enter the Payment Amount:
Information is repeatedTo confirm information, press 1. To correct information, press 2.
Your Settlement Date:
Your EFT Acknowledgment Number:
PLEASE NOTE: Consider using the EFTPS by phone Tutorial System (1.800.572.8683) before initiating your first live phone tax payment.
EFTPS TIP
Consider using the EFTPS by phone Tutorial System (1.800.572.8683)

before initiating your first live phone tax payment.
10
IMPORTANT EFTPS TELEPHONE NUMBERS

All numbers are available 24 hours a day, 7 days a week.
CUSTOMER SERVICE
Call the following to speak directly to a
Customer Service Representative:
Business (English): 1.800.555.4477
Individual (English): 1.800.316.6541
En espaol (Spanish): 1.800.244.4829
(business and individual)
TDD (Hearing Impaired): 1.800.733.4829
(8:00 a.m.8:00 p.m. ET, MondayFriday)
Support for www.eftps.gov: 1.800.555.8778
EFTPS PAYMENTS BY PHONE

Business (English): 1.800.555.3453
Individual (English): 1.800.315.4829
(business and individual)
TDD (Hearing Impaired): 1.800.990.4829
EFTPS PHONE TUTORIAL SYSTEM

English: 1.800.572.8683
OBTAIN YOUR INTERNET PASSWORD

Call: 1.800.982.3526
January 2010

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ELECTRONIC FEDERAL TAX PAYMENT SYSTEM

PAYMENT INSTRUCTION BOOKLET

Thank you for enrolling.

Missing your Enrollment Number or PIN? Contact EFTPS Customer Service:

4 Record your EFT Acknowledgment Number.

2 Follow the voice prompts.

Businesses with an annual federal tax liability of more than $200,000

EFTPS Customer Service: 1.800.555.4477 (businesses), 1.800.316.6541 (individuals)

CHANGING FINANCIAL INSTITUTION INFORMATION

2 Follow the prompts to complete the enrollment.

IRS TAX FORM NUMBERS & CODESBUSINESSES

Valid Tax Period

Special Tax Return & Application for

Payment due with a return

Generation-Skipping Transfer Tax for Distribution

Payment due with a return

Generation-Skipping Transfer Tax for Terminations

Payment due with a return

Gift Tax Return

Payment due with a return

03, 06, 09, 12

Quarterly Excise Tax

Federal Tax Deposit

Payment due with a return

Return by Transferor of Property to Foreign

Payment due with a return

Employers Annual Unemployment Tax Return

Federal Tax Deposit

03, 06, 09, 12

Employers Annual Tax for Agricultural Employees

Federal Tax Deposit

See pg. 22 for IRS subcategory codes

Employers Annual Employment Tax Return

Federal Tax Deposit

Withheld Federal Income Tax

Organization Exempt Income Tax

Federal Tax Deposit

Information & Initial Excise Tax Return for Black

Payment due with a return

Exempt Cooperative Association Income Tax Return

Return of Private Foundation Tax

Federal Tax Deposit

Exempt Organization Business Income Tax Return

Federal Tax Deposit

Fiduciary Income Tax Return

U.S. Information ReturnTrust Accumulation of

Federal Tax Deposit

Annual Withholding Tax Return for U.S. Source

Federal Tax Deposit

Partnership Return of Income

Payment due with a return

EFTPS Customer Service: 1.800.555.4477 (businesses), 1.800.316.6541 (individuals)

IRS TAX FORM NUMBERS & CODESBUSINESSES

Valid Tax Period

Payment Due Information

Real Estate Mortgage Conduit Income Tax

Payment due on an IRS notice

US Corporation Income Tax

Federal Tax Deposit