When you deposit your federal payroll taxes, you generally should accompany your payment with Form 8109, Federal Tax Deposit Coupon. The IRS sends you an initial supply of deposit coupons around the time it assigns you an employer identification number (EIN). The IRS also tracks the number of deposit coupons you use and automatically sends you additional coupons when you need them.

 

The fact that you haven't received a supply of deposit coupons does not excuse you from making a required deposit. To request deposit coupons, contact the IRS at 1-800-829-1040.

Because the IRS uses the information on the deposit coupon to credit your tax account, take the time to ensure that all the information is correct. At a minimum, you should verify that your preprinted name, address, and EIN on the coupon are correct; that you checked the proper boxes for the type of tax you're depositing and the tax period; and that you entered the correct deposit amount.

Form 8109-B. If you don't have Form 8109, you can make your deposit using Form 8109-B. Form 8109-B is an over-the-counter form that doesn't include your preprinted identifying information. However, you should use Form 8109-B only if

• you're a new employer and you've been assigned an EIN, but you haven't received your initial supply of deposit coupons
• you haven't received your resupply of deposit coupons

You shouldn't use Form 8109-B if you're a new employer who has applied for, but has yet to receive, an EIN. If you're in this situation, you should deposit your taxes directly with the Internal Revenue Service Center for your area. Include on your payment your name and address, the type of taxes being deposited, the period covered, and the date on which you applied for the EIN.

Using multiple coupons. In most cases, you should only use a single deposit coupon for each of your deposits. The only time this wouldn't be the case is if you are a larger employer who deposits your taxes on a semiweekly basis and the quarterly return period happens to end on a day other than Tuesday or Friday. Taxes associated with the days up to the last day of the quarter would be reported on one deposit coupon, and the taxes associated with days after the quarter would be reported on a second deposit coupon.

 

Let's assume you deposit your taxes on a semiweekly basis and your quarterly return period ends on a Thursday. The week the quarter ends, you happen to pay wages to employees on both Wednesday and Friday. On the following Wednesday when you deposit your taxes, you'd use one coupon for the taxes attributable to the Wednesday wage payments and a second coupon for the taxes attributable to the Friday wage payments. Each coupon would represent a deposit for a different quarter.